Article Per Year (5 Year)
p-Index From 2021 - 2026
10.225
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Kedokteran Brawijaya Jurnal Buana Informatika CommIT (Communication & Information Technology) Jurnal Teknologi Jurnal TIMES Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) Jurnal Teknologi Elektro JKP (Jurnal Konseling dan Psikoedukasi) Universa Medicina Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Computatio : Journal of Computer Science and Information Systems Creative Information Technology Journal SISFOTENIKA JOURNAL OF INFORMATICS AND TELECOMMUNICATION ENGINEERING CogITo Smart Journal Jurnal Eksplora Informatika Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Sisfokom (Sistem Informasi dan Komputer) Owner : Riset dan Jurnal Akuntansi Voice Of Informatics Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik JOURNAL OF SCIENCE AND SOCIAL RESEARCH MIND (Multimedia Artificial Intelligent Networking Database) Journal YUME : Journal of Management JISIP: Jurnal Ilmu Sosial dan Pendidikan ComTech: Computer, Mathematics and Engineering Applications CCIT (Creative Communication and Innovative Technology) Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer SENSITEK E-JURNAL JUSITI : Jurnal Sistem Informasi dan Teknologi Informasi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pendidikan dan Kewirausahaan AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Engineering, Mathematics and Computer Science Journal (EMACS) Jurnal Hurriah: Jurnal Evaluasi Pendidikan dan Penelitian INFOSYS (INFORMATION SYSTEM) JOURNAL juremi: jurnal riset ekonomi Action Research Literate (ARL) Indo-MathEdu Intellectuals Journal Naratif : Jurnal Nasional Riset, Aplikasi dan Teknik Informatika Jurnal Tadbir Peradaban Jurnal Ilmiah IT CIDA : Diseminasi Teknologi Informasi Schrodinger : Jurnal Ilmiah Mahasiswa Pendidikan Fisika Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Indonesia Sosial Teknologi Jikom: Jurnal Informatika dan Komputer Indonesian Research Journal on Education Majalah Ilmiah METHODA Amkop Management Accounting Review (AMAR) Journal of Management, Economic, and Accounting Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Triwikrama: Jurnal Ilmu Sosial JUDIKAT: Jurnal Pengabdian Kepada Masyarakat JURNAL VOKASI TEKNIK (JUVOTEK) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmu Komputer dan Sistem Informasi Jurnal Pengabdian Masyarakat Jurnal Penelitian Pendidikan Indonesia Journal of Citizenship Maneggio Jurnal Pengabdian Masyarakat (JURDIMAS) Journal of Law PASAI : Jurnal Pengabdian kepada Masyarakat Computer & Science Industrial Engineering Journal Prosiding Seminar Nasional CORISINDO
David David
STMIK Pontianak
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 115 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 115 Documents
Search

 8   9   10   11   12 
Pemanfaatan Kapabilitas Konsultan Pajak dalam Pemeriksaan Pajak Penghasilan: Studi Kasus berdasarkan Perspektif Relational View David, David; Tjaraka, Heru
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2959

Abstract

Tax audits play an important role in assessing corporate compliance and determining final tax liabilities. Companies often face internal capability limitations when explaining their tax positions to the authorities. This study addresses the primary question of how tax consultant assistance influences audit outcomes, particularly the value of tax adjustments and the final tax liabilities after the discussion process. The purpose of this research is to analyze the benefits of tax consultant assistance by comparing the 2022 tax audit handled internally with the 2023 audit supported by a consultant. The study was conducted at PT DCP using a descriptive qualitative method. Data were collected through documentation and semi structured interviews with four informants directly involved in the audit process. The analysis was carried out by mapping the findings to four mechanisms of the Relational View, namely relation-specific assets, knowledge-sharing routines, complementary resources, and effective governance. The results show a notable reduction in tax adjustments, from 30.24% in the 2022 tax year to 8.59% in 2023. The approval rate of restitution increased from 9.48% to 82.29%. Consultant assistance improved the clarity of arguments, strengthened coordination, and reduced misinterpretation of the auditor’s requests. This study contributes by demonstrating that strategic collaboration between companies and tax consultants has a direct impact on the effectiveness of the audit process and its final outcomes.
IMPACT ON DIVIDEND POLICY AND DEBT POLICY ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE IN THE INDUSTRIAL SECTOR Wijaya, Evelyn; Situmeang, Benny Eben; David, David; Chandra, Stefani
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5757

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan dividen dan kebijakan hutang terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada sektor industri. Populasi yang digunakan dalam penelitian ini sektor industri yang terdaftar di BEI sebanyak 43 perusahaan. Pemilihan sampel data dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 34 perusahaan. Teknik analisis data yang digunakan analisis kuantitatif dengan menggunakan Structural Equation Modeling (SEM) PLS. Hasil penelitian menginformasikan bahwa kebijakan dividen dan kebijakan hutang berpengaruh tidak signifikan terhadap profitabilitas, kebijakan dividen dan kebijakan hutang secara langsung berpengaruh positif dan signifikan terhadap nilai perusahaan, profitabilitas berpengaruh tidak signifikan terhadap nilai perusahaan, sedangkan secara tidak langsung kebijakan dividen dan kebijakan hutang yang dimediasi profitabilitas berpengaruh tidak signifikan terhadap nilai perusahaan. This research aims to determine impact on dividend policy and debt policy on company value with profitability as an intervening variable in the industrial sector. The population used in this research is the industrial sector listed on the IDX with totaling 43 companies. The selection of data samples was carried out using the purposive sampling method so that 34 companies were obtained. The data analysis technique used is quantitative analysis using Structural Equation Modeling (SEM) PLS. Research results inform that dividend policy and debt policy do not have a significant impact on profitability, dividend policy and debt policy directly have a positive and significant impact on company value, profitability does not have a significant impact on company value, while indirectly dividend policy and debt policy mediated by profitability do not have a significant impact on company value.
Pemanfaatan Aplikasi Gamma dalam Pembuatan Presentasi Materi Pengajaran Guru di SMA Negeri 5 Medan Usman, Ari; Lestari, Yuyun Dwi; Budiman, Arief; Lubis, Yessi Fitri Annisah; Irwan, Dedi; David, David; Aulia, Rachmat; Rozy, Ahmad
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Desember 2025
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v4i2.301

Abstract

The rapid development of information technology, particularly artificial intelligence (AI), requires teachers to integrate digital tools into the learning process. However, many teachers still face difficulties in creating engaging, systematic, and communicative presentation media due to limited time, insufficient design skills, and high administrative workloads. This problem was also found among teachers at SMA Negeri 5 Medan, who mostly relied on conventional presentation media. As a solution, this community service activity was conducted through training on the utilization of the Gamma Application, an AI-based platform that enables automatic presentation creation using text-based commands. A total of 30 teachers participated in this activity. The methods applied included workshops, hands-on practice, and interactive discussion sessions. Teachers were guided from the introduction of Gamma’s features to content development and the production of ready-to-use presentation slides. This activity aimed to improve teachers’ digital competence and support the development of more innovative, attractive, and effective learning media. Its main contribution lies in enhancing teachers’ skills in using AI-based technology and strengthening digital-based learning practices in schools. The results showed that all participants were able to operate the Gamma Application and produce more visually appealing, well-structured, and communicative learning presentations. Furthermore, teachers’ understanding of the role of technology in supporting the learning process significantly improved. Therefore, this activity had a positive impact on the quality of instructional media and teachers’ insights into the use of digital technology.
Pemilihan Biji Kopi Lokal Terbaik Untuk Coffee Shop Di Medan Menggunakan Metode CoCoSo Aprillia, Indah; Daulay, Arrijal Ari; Rahmadina, Karina; Lestari, Yuyun Dwi; David, David
Jurnal Komputer Teknologi Informasi Sistem Informasi (JUKTISI) Vol. 4 No. 3 (2026): Februari 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juktisi.v4i3.698

Abstract

Ekonomi Indonesia sangat bergantung pada kopi. Indonesia termasuk di antara produsen kopi terbesar di dunia, setelah Brasil dan Vietnam dalam hal produksi. Baik tanaman kopi Arabika maupun Robusta ditanam dan dijual secara luas di Indonesia. Kopimemiliki berbagai macam rasa. Studi ini akan berfokus pada memberikan saran kepada pengguna Sistem Pendukung Keputusan(SPK) menggunakan pendekatan Multiple Criteria Decision- Making. Halnya MCDM mempunyai beragam teknik yang berbedadalam memberi bantuan menghasilkan rekomendasinya dalam pemilihan biji kopi terbaik. Metode MCDM yang akan diterapkandalam pada studi ini yakni CoCoSo. Temuan dari perhitungannya memakai metodologi CoCoSo memperlihatkan biji kopi ArabikaGayo merupakan biji kopi terbaik. Penelitian ini menghasilkan 3 alternatif biji kopi, dimana Arabika Gayo terpilih sebagairekomendasi terbaik untuk pelaku usaha coffee shop diikuti oleh Arabika Mandheling dan Robusta Kintamani sebagai saran biji kopi unggulan berikutnya. Untuk penelitian mendatang, diharapkan sistem pendukungnya Keputusan ini dapat dikembangkan menjadi alat praktis dan mudah digunakan oleh pelaku usaha coffee shop.
Optimalisasi Penguasaan Digital Soft Skill Bagi Siswa SMK Dharmaloka Chandra, Stefani; Chandra, Teddy; Wijaya, Evelyn; David, David; Ng, Martha; Chandra, Jennifer
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5753

Abstract

Kegiatan pengabdian masyarakat diselenggarakan di SMK Dharmaloka Pekanbaru dengan tema ”Kuasai Digital Softskill, Raih Peluang Sukses Masa Depan”. Tujuan pelaksanaan PKM adalah untuk memberikan edukasi kepada siswa bagaimana penguasaan keterampilan digital siswa baik dari sisi komunikasi, kreativitas hingga personal branding. Fenomena yang ditemukan dilapangan bahwa perkembangan era digital yang semakin kuat menuntut siswa untuk menguasai keterampilan digital sebagai bekal utama untuk memasuki dunia kerja. Kegiatan PKM diikuti oleh siswa kelas XI dan kelas XII SMK Dharmaloka sebanyak 44 orang yang dilaksanakan di Aula SMK Dharmaloka. Bentuk pengabdian dalam kegiatan ini mencakup pemaparan materi serta praktek penguasaan keterampilan digital kemudian dilanjutkan dengan sesi diskusi dan sesi tanya jawab. Hasil dari kegiatan ini adalah terlaksananya kegiatan PKM dengan lancar dan mendapatkan respon positif dari siswa.
Co-Authors ., Efendy ., Kelvin A. Murtado ADI SAPUTRO Aditya, Rili Adripen Adripen Agustini, Wanda Qori Agustinus Bandur Akhyar Hanif Al? Farisi, Dafid Imam Alfian Adie Chandra Aminuyati Amries Rusli Tanjung Andi Andi Andy Andy Andy Angeline, Shelvia Anthonio, Anthonio Anwar, Husni Aprillia, Indah Aprilyanti, Rina Ari Usman, Ari Arief Budiman ARISAPUTRA, STEVEN HARTANTO PANJI Arman, Dedi Aryo Dewanto Arzikah, Sahliah Dita Asmendri Asmendri Ayu Y, I Dewa Azis, Amaliah Badrun Kartowagiran BS, Iman Asroa Carles Juliandy Cecilia, Cecilia Chandra Chandra Chandra Chandra, Jennifer Chandra, Stefani Cornellius, Josephin Dasuki, Ahmad Daulay, Arrijal Ari Dea Erlinda Thendy Salim Dedi Irwan Defawati, Yusra Delima Sitanggang, Delima Desi Anggraini Devi Widya Sari Diana Diana Didik Aryanto Dina Yara Dyah Erny Herwindiati Edi Abdurachman edi edi Eka, Muhammad Eni Puji Astuti Eric Prima Wijaya Erika Widayanti Lestari Erwin Gunawan Walker Eryco Muhdaliha Fadhillah Azmi, Fadhillah Fakhlur, Fakhlur Fariz Budianto Candra Fibriyenti, Fibriyenti Fransisca, Luciana Gat Gat, Gat Giovan Meidy Susanto Glovenia Sanca Frisca Gunawan, Wahyu Cavin Guspendri, Nasvizar Gusti Syarifuddin Hamidah . Handoko, Divi Hanslavina Arkerman, Hanslavina Harjo, Slamet Prawiro Haryanti, Suci Hasim, Dheo Septavian Haviz, Haviz Heru Tjaraka Hoki, Leony Holipah, Holipah I Dewa Ayu Eka Yuliani Iqbal, Widy Maulana Ismuni, Mutdi Iswati, Heni Isya Yosepa Ivan Ariessandi Ivan Hintoro Ivan Nehuel Jakaria Jakaria Jariansyah, Rafi Johanes Terang Kita Perangin Angin Joni Joni Jonvi, Putra Novempra Kuway, Susanti M Lahagu, Sirano Lahindah , Laura Laipaka, Robertus Laura Lahindah, Laura LEONITA, IVANA Lestari, Setyani Dwi Lestari, Yuyun Dwi Luwinda, Ferdinand Ariandy M. Fikri Caesarandi Hasibuan Madhiyono Madhiyono Manatap Dolok Lauro, Manatap Dolok Marjoni Imamora Ali Umar Masiku, Richardo Limbung Mason, Jervin Jerkaeff Masril Masril Maulana, Wahyudi Mawardi, Edy Mila Afriani Miran, Ikas ML Edy Parwanto Mubarak, Abdul Muhamad Isa, Sani Muhammad Fazis Muhammad Rivai Muhammad Wahyu Hidayat, Muhammad Wahyu Munir, Abd Musa, Sulaiman Mutasar, Ali N, Gita Nehuel, Ivan Nengsih, Ifelda Ng, Martha Nia Ekawati, Nia Nicholas Renaldo Nur Wulan, Nur Nyoto Nyoto, Nyoto Oktavianus Rii Runda Pieter Octaviandy, Pieter Poppy Amalia, Poppy Prabowo, Adiprasetio Pradana, Satrio Apriza Priscillia, Priscillia Priyono Priyono Priyowidodo, Stephanus Purba, Sri Devi Fitriani Putri, Novita Yulia Rachmat Aulia, Rachmat Rahmadina, Karina Rahmayanti, Fida Ramadhan, Deri Ridwan Syahran Rizal Rizal Rizaldi Putra Rizi, Binardi Robert Jansen, Davy I. Rokhana Dwi Bekti, Rokhana Dwi Rozy, Ahmad Rucitra, Andiny Ruslan, Eriko Salam, M. Yusuf Sandy Kosasi Sari, Ika Sari, Tika Purnama Selamet Riyadi Serlyana, Serlyana Setiawaty, Susanti Seven, Shella Siahaan, Edivan Wasington Sihombing, Bonur Simanungkalit, Sylvia Kitty Simatupang, Wita Sirait, Dita Eka Pertiwi Sirajul Munir Siregar, Ina Namora Putri Sisca Sisca, Sisca Sitorus, Jessy Safitri Situmeang, Benny Eben Soraya, Gita SOWANDI, CHELSEA MARCHELLE Sugeng Riyanto Suhardjo Suhardjo Sumbayak, Mustika Indah Sari Surianty Suriati, Suriati Susanti M. Kuway Susanti Margaretha Kuway, Susanti Margaretha Suswati Hendriani Suyono Suyono Syarifudin, Gusti Teddy Chandra Terecia, Lidia Tianto, Agus Tita Hariyanti Tjahjadi, Eduard Tobing, Tobing Tony Wijaya Tri Wahyu Sarwiyata Tyas, Ari Anggarani Winadi Prasetyoning Ummul Khair Usadani , Sih Ramping Utin Kasma, Utin VERONICA VERONICA Vinna Violetta Cornelia Vionika Angelia Fendrika Vito, Anthony Jason Vivien Kay Gow Wahidah Fitriani Wayangkau, Helen Giandita Wibowo Kosasih Widyatama, Haryo Ganeca Wijaya, Evelyn Wijaya, Robby Wilson Wilson Wirdanimar, Wirdanimar Wiwik Handayani Yawati, Yunita Sulisti Yessi Fitri Annisah Lubis Yogiswara, Rangga Adhitya Yosepa, Isya Yuliana Yuliana Yuslainiwati, Yuslainiwati Zahra, Amalia