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All Journal Jurnal Siasat Bisnis Optimum : Jurnal Ekonomi dan Pembangunan JEJAK Journal of Economics, Business, & Accountancy Ventura JMM17: Jurnal Ilmu Ekonomi dan Manajemen DiE: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JOURNAL OF ECONOMIC SCIENCE JEB17 : Jurnal Ekonomi dan Bisnis Al Ishlah Jurnal Pendidikan Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Jurnal Studi Komunikasi Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Nyimak: Journal of Communication JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK IJEBD (International Journal Of Entrepreneurship And Business Development) Berdikari: Jurnal Pengabdian Masyarakat Indonesia Media Mahardhika IJISTECH (International Journal Of Information System & Technology) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Sosial Ekonomi Kelautan dan Perikanan Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management Jurnal Komunikasi Profesional EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Majalah Ilmiah Bijak Jurnal Riset Akuntansi Aksioma Building of Informatics, Technology and Science Jurnal Pendidikan dan Konseling International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) IJISTECH JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Terapan Manajemen dan Bisnis J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan EKONOMIKA45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Suara Pengabdian 45 The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Economics and Management Research Cakrawala: Jurnal Pengabdian Masyarakat Global Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Dewantara: Jurnal Pendidikan Sosial Humaniora Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Multidisiplin Sahombu Journal of Management and Creative Business Jurnal Pengabdian Masyarakat Seminar Nasional Teknologi dan Multidisiplin Ilmu Journal of Managerial Sciences and Studies Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Kesatria : Jurnal Penerapan Sistem Informasi (Komputer dan Manajemen) Journal of Fisheries & Marine International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership BISMA: Bimbingan Swadaya Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Economics and Management Research Jurnal Pengabdian Kepada Masyarakat Indonesia Ascendia: Journal of Economic and Business Advancement Global Economics: International Journal of Economic, Social and Development Sciences
GS , Achmad Daengs
Fakultas Ekonomi Universitas 45 Surabaya
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Refining CNN-Based Models for Multi-Class Corn Leaf Disease Classification Anjar Wanto; Poningsih Poningsih; Achmad Daengs GS; Silfia Andini
Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Vol 10 No 2 (2026): April 2026
Publisher : Ikatan Ahli Informatika Indonesia (IAII)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29207/resti.v10i2.7400

Abstract

Corn leaf disease significantly impacts agricultural productivity and national food security, particularly in regions with high dependence on maize as a staple commodity. Manual disease identification remains challenging due to the need for expert agronomists, inconsistent environmental conditions, and visual similarities among disease patterns, often resulting in delayed decision-making and inaccurate control measures. Deep learning-based image classification has emerged as an effective solution for plant disease identification; however, existing models often face limitations regarding overfitting, poor generalization, and insufficient performance when applied to multi-class agricultural image datasets. Therefore, this research aims to develop an Improved EfficientNetB0 model for the multi-class classification of maize leaf diseases comprising Healthy, Leaf Blight, Leaf Rust, and Leaf Spot categories. A dataset of 4,000 images was used and processed through resizing, normalization, and augmentation techniques. Five CNN backbones; EfficientNetB0, MobileNetV2, ResNet50, DenseNet121, and InceptionV3—were initially evaluated, and EfficientNetB0 demonstrated the highest baseline performance. The model was subsequently enhanced through fine-tuning, regularization (dropout and batch normalization), and cosine learning rate scheduling. Experimental results show that the Improved EfficientNetB0 achieved superior performance with an accuracy of 0.9671, macro precision of 0.9665, macro recall of 0.9666, and macro F1-score of 0.9661, exceeding all baseline models. These findings demonstrate that the proposed framework effectively improves maize disease classification accuracy and contributes a robust solution for smart agriculture applications. Future work may integrate real-time deployment and mobile-based decision support for field-level monitoring.
Macroeconomic Consequences of Trump Era Protectionist Policies on Global Trade and Business Stability Achmad Daengs
Majalah Ilmiah Bijak Vol. 22 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/7rmv3685

Abstract

The swift integration of cryptocurrencies into mainstream financial s ystems has attracted a growing number of new investors to conventional markets. This segment entering digital asset environments for the initial time is distinctly exposed to inherent dangers like unpredictable price fluctuations, uncertainty in regulations, security threats and limited protections for members. This investigation aims to study how perceptions of monetary peril influence the investment choices of these fledgling contributors. By utilizing a quantitative, cross-sectional, correlational design, the research gathered primary data from 300 initial cryptocurrency buyers through an online structured questionnaire. The data was analyzed using descriptive statistics, factor analysis, correlation, multiple direct regression and moderation analysis. Key results indicate that heightened perceptions of fiscal risk,particularly regarding capital depletion and unstable markets,are significantly associated with cautious investment behaviors for example preferring long-term possession of assets and avoiding leverage. Additionally, the work found demographic variables such as age and income moderate the strength of these links. Grounded in the Conservation of Resources theory, the analysis offers a psychological explanation for the resource-preserving strategies embraced by new crypto investors. By focusing on an understudied population within the behavioral finance domain, this examination contributes to theoretical understanding of financial decision-making under ambiguity and furnishes practical insights for fintech platforms, investor education programs and regulatory frameworks aimed at enhancing the security and inclusiveness of digital monetary markets.
Model Strategi Penguatan Resiliensi Usaha Mitigasi Burnout terhadap Kinerja Finansial dan Kinerja Psikologis Pelaku UMKM Enny Istanti; Achmad Daengs GS; Ramadhan Kurnia Iman; Mahjudin Mahjudin; Dody Suhermawan; Moch. Rachmanday Firmansyah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2471

Abstract

Indonesian MSMEs face high work pressure due to limited capital, market competition, and daily operational demands, which have the potential to trigger burnout and threaten business continuity. This study adopted a quantitative approach with a cross-sectional survey design and employed Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings are expected to contribute to the development of the Job Demands-Resources (JD-R) model in the context of MSMEs and provide practical insights for improving business resilience. The results indicate that burnout significantly influences business resilience. In addition, both burnout and business resilience have significant effects on the financial and psychological performance of MSMEs. Business resilience also acts as a mediating variable in the relationship between burnout and MSME performance. Thus, the success of MSMEs is not only determined by economic achievements, but also by the ability of business owners to maintain psychological health, optimize resources, build support networks, and respond to changes in the business environment in a flexible, planned, and sustainable manner in the long term more effectively.
Comparative Effect Analysis of Commercial Profit and Fiscal Profit at PT. X in Surabaya Arita Ratnasari; Tjandra Wasesa; Diana Zuhro; Heri Toni Hendro; Sutini Sutini; Wiratna Wiratna; Achmad Daengs GS
Jurnal Multidisiplin Sahombu Vol. 6 No. 03 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statements provide a final picture of a company’s financial condition and performance and are used as a basis for managerial, investment, and taxation decisions. In Indonesia, commercial financial statements are prepared under Financial Accounting Standards, whereas fiscal financial statements follow tax regulations. This study compares commercial profit and fiscal profit at PT. X in Surabaya and identifies the fiscal corrections required to reconcile the two measures. The research uses a descriptive-comparative approach based on PT. X’s 2016 financial statements, with analysis focused on permanent and temporary differences in deductible costs and depreciation. The results show positive fiscal corrections of Rp 93,498,981, consisting of Rp 42,225,000 in permanent differences and Rp 51,273,981 in temporary differences. These corrections increase taxable profit from commercial profit before tax of Rp 704,999,954.82 to Rp 798,498,935.82 and raise income tax payable to Rp 175,692,491.82, or Rp 20,572,436.88 above the amount before correction. The findings confirm that consistent fiscal reconciliation is necessary to prevent misstatement of taxable income and to align corporate bookkeeping with applicable tax provisions.
Dinamika Kegiatan Kepramukaan Penggalang terhadap Kemandirian dan Kecakapan Hidup Peserta Didik Denny Puspa; Sri Wahyuni; Halim Sugeng; Satrio Budiyanto; Achmad Daengs GS
Dewantara : Jurnal Pendidikan Sosial Humaniora Vol. 5 No. 3 (2026): September: Dewantara : Jurnal Pendidikan Sosial Humaniora
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/dewantara.v5i3.7911

Abstract

The Scout Movement serves as a vehicle for non-formal education that complements formal and informal education in shaping the personality, independence, and life skills of students, particularly within the *Penggalang* (Scout) group for ages 11–15. This study aims to analyze the impact of *Penggalang* scouting activities on the independence and life skills of students at Elementary School X. A quantitative research design employing a causal approach was used. The study population consisted of students from Elementary School X; a total sampling technique was applied, resulting in a sample size of 50 students. Data were collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The results demonstrate that *Penggalang* scouting activities have a significant positive effect on the independence and life skills of students at Elementary School X. Consequently, the implementation of *Penggalang* scouting activities can serve as an effective character education strategy for fostering independence and life skills among elementary school students.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Dealer Daihatsu MERR di Kota Surabaya Nurul Hariyanto; Achmad Daengs GS
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8164

Abstract

This study aims to analyze the effect of product quality and service quality on customer satisfaction at Dealer Daihatsu Merr Di Kota Surabaya Surabaya. This research used a quantitative approach with data collection techniques through questionnaires distributed to 100 respondents who were customers of Dealer Daihatsu Merr Di Kota Surabaya. The sampling technique used was accidental sampling. The independent variables in this study were product quality and service quality, while the dependent variable was customer satisfaction. The data analysis methods used included validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F-test, and coefficient of determination using the SPSS program. The results of the study indicate that product quality has a positive and significant effect on customer satisfaction. Service quality also has a positive and significant effect on customer satisfaction. Simultaneously, product quality and service quality have a significant effect on customer satisfaction at Dealer Daihatsu Merr Di Kota Surabaya Surabaya. This indicates that the better the product quality and service quality provided, the higher the level of customer satisfaction.
Co-Authors A Susanto Abdul Aziz Sholeh Abdul Jabarsyah Abdul Samad Arief Afriliansyah, Teuku Agnes Martalina Gasmi Agung Hermawan Febrianto Agus Indarjo Agus Indarjo Agus Indarjo Agus Syahrani Ahen Nikolas Banoet Ahmad Muflih Aisya Faradilla Putri Alfiah Nofiana Ali Muhdor Amaliyah Amanda Putri Herman Boedhiarti Ana Sriekaningsih Andreansah Andreansah Andriani Andriani Ani Herna Sari Anis Yuli Astutik Anky Fibrianti ANNISA RAHMAWATI Annisa Rahmawati Annisa Rahmawati Annisa Rahmawati Anugrah Rossytasari Aridha Prasetya Aridha Prassetya Arifah Hidayati Arita Ratnasari Arminarahmah, Nur Arys Prada Asfar, Dedy Ari Asmara Indahingwati Asriadi Asriadi Ayu Tri Fatma Ayu Tri Fatma Bambang Karnain Bambang Karnain Bambang Karnain Bambang Karnain P Benedictus Alexyagtus Wangge Bramastyo Kusumo Negoro Bramastyo Kusumonegor Bramastyo Kusumonegoro Chairil Effendy Chamariyah Chin, Jacky Dana, Tarisa Dani Feki Kris Koro Dawam Multazamy Rohmatulloh de Vera, Rosemarie Virginia M. Dedy Surahman Deki Qohhar Dema Erita Denny Puspa Deviana Amanda Putri Dewi Putri Rahmawati Dewi, Rina Diana Zuhro Diana Zuhro Diana Zuhroh Diana Zuhroh Diana Zuhroh Dionisius Aldio Manuhutu Dita Indah Sari Dody Suhermawan Donny Antonius Saputra, Ignatius Dwi Krisnara Dwi Nisa Widhawati Dwi Prasetyo Edo Galih Permadi Elfitra Desy Surya Ely Julianus Tiballa Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Istanti Enny Susanti Erida Nursiana Erwin Tri Kurniyanto Eva Desembrianita Fanisa, Fairuz Fery Riyanto Fidah Indrayanti Fikri Firdaus Fikri Firdaus Firmansyah, Moch. Rachmandany Fitri Anggraini Freddy Cahyadi Gazali Salim Gede Wiyasa Halim Soegeng Suprayitno Halim Sugeng Hariyadi Hariyadi Harsono Teguh Harsono Teguh S Harsono Teguh Santoso Heri Kusyanto Heri Toni Hendro Heri Toni Hendro P Hesti Pandu Widodo I Gd Wiyasa I Gde Wiyase I Gede Wiyasa I Gede Wiyasa Ida Ayu Putu Sri Widnyani Iklima Adilvi Artafilah Indrawati Indrawati Indriana Kristiwati Indriana Kritiawati Indriani Wuri Puspitasari Intan Febria Nita Intan Permata Sari Irma Hakim Jaya Tata Hardinata Jose Marco G. Reyes Karnain, Bambang Karolus Sonu, Karolus Kornelia Sarce Kristian Mangku Setyo Panjaitan Kristiawati, Indiana Kristiawati, Indriana Lapoliwa, Gerdha Erlinda Sari Lestari, Veronika Nugraheni Sri lestari, winda Lia Amalia Lubis, Mhd. Dicky Syahputra Mahjudin , Mahjudin Mahjudin . Mahjudin . Mahjudin Mahjudin Mahjudin Mahjudin Mahjudin Mahjudin Mahjudin, M Mahrusul Faizin Malik Hidayatullah Maria Yovita R Pandin Maria Yovita R Pandin Maria Yovita Yovita R Pandin Mashudah Hufron Mayang Puspita Amara Mhd Ali Hanafiah Moch Adam Fahmiansyah Moch Indrawan Moch Rizaldy Rahmansyah, Moch Rizaldy Moch. Rachmandany Firmansyah Moch. Rachmanday Firmansyah Moch. Rizaldy Rahmansyah Mochamad Indrawan Moh. Riskaedi Febriyan Morina Irma H.P Mufrida Zein Mufrida Zein Muhamad Azis Firdaus Muhammad Fajar Alvian Muhammad Firdaus Muhammad Firdaus Muhammad Yusuf Muhammad Yusuf Musriha Musriha Mutiara Fadhillah Nabila Nabila Nadia Natalia Syahfitri Nadya Vicky Nasrul Negoro, Bramstyo Kusumo Ngono Citra Zippora Ni Luh Wiwik Sri Rahayu Ginantra Niawati, Niawati Nisa Widhawati Nisfatul Lailah Nuah P. Tarigan, Nuah P. Nugraeni, Christine Dyta Nur Ahlina Febriyati Nur Arminarahmah Nurmawati Nurmawati Nurul Amien Rosadisyam Nurul Hariyanto Okky Novianto Okprana, Harly Padjrin Padjrin Pendi Tandi Bua Permana Ari Soejarwo Permana Ari Soejarwo Poningsih Poningsih Prakoso, Lukman Yudho Rachmansyah, Moch. Rizaldy Rachmat Susanto Rahmadani Wahalima Rosani Ramadhan Kurnia Iman Ramansyah Hidayat Ratih Tristianingsih Retno Susanti Retno Susanti Retno Susanti Rezkyana Rezkyana Ridwan Shabir Rihfenti Ernayani Rina Dew Rina Dewi Rina Dewi Rina Dewi Rini Yayuk Priyati Ririn Sulistyowati Rita Rita Rizky Khairunnisa Sormin RM Bramastyo KN RM BRAMASTYO KUSUMO NEGORO Robbi Rahim Roymon Panjaitan Ruchan Sanusi Ruhan Sanusi Rukisah, Rukisah Rulinawaty Rusli s sutiyono S. Sugiharto Saipul Al Sukri Samsul Aripin Sandoval, Marcos R. B. Sanusi, Ruchan Sara Surya Satrio Budiyanto Satrio Budiyanto Selfie Ari Martini Shahran Shahran Silfia Andini Sirajuddin Siti Khotimah Siti Nurul Hidayah Slamet Imam Syafii Soemantri, Asep Iwa Sri Wahyuni Sugiarto S Sugiharto Sugiharto Sugiharto Sugiharto Sugiharto Sujatmiko, Dedi Sujono Sujono Sulistyo Andarmoyo Suriyanti Suriyanti Sutini Sutini Sutini Sutini Sutini Sutini, Sutini Sutopo Sutopo Suzan Fhelda Febrina Syafi'i Syafi'i Teguh, Harsono Theodorus Kristianto Thomas Stefanus Kaihatu Tiara Ratnaningrum Timotius, Elkana Tjandra Wasesa Tjandra Wasesa Tjandra Wasesa Tony, Heri Tries Ellia Sandari Vicky Ardiansyah Vinny Alfanencia Yoastita Vivi Puspita Anggraeni Vivilitan Vivilitan Wajdi, Muh Barid Nizarudin Wanto, Anjar Wasesa, Tjandra Widji Nurhayati Winanjaya, Riki Wiratna Wiratna Wiratna Wiratna Wiratna, Wiratna Wiyasa, I Gede Yen Thi Hong Pham Yuni Rachmawati Zainul Arifudin Zulia Almaida Siregar