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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Teknik Mesin Visionist Jurnal Komputasi PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) MANAGERIA: Jurnal Manajemen Pendidikan Islam JURMA : Jurnal Program Mahasiswa Kreatif Emanasi Jurnal Ilmu Keislaman dan Sosial Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Mutiara Ilmu Akuntansi Journal of Management and Creative Business Jurnal Riset Akuntansi Legalpreneur Journal Jurnal Ilmiah ESAI Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Sinar Kasih: Jurnal Pendidikan Agama dan Filsafat Jurnal Ilmiah Ekonomi dan Manajemen Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Akademik Pengabdian Masyarakat Jurnal Budi Pekerti Agama Islam JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Intelek Dan Cendikiawan Nusantara Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Prosiding Seminar Nasional Ilmu Teknik Journal of Information Technology and its Utilization
Irawan Irawan
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Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022 Vina Puspitawati; Lihan Rini Puspo Wijaya; Irawan Irawan
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3165

Abstract

This research uses quantitativee methods involving a sample of 34 manufacturing companies listed on the IDX in 2019-2022. Manufacturing companies listed on the IDX in 2019-2022. The data taken is secondary data related to manufacturing company reports for the 2019-2022 period. Data collection uses the documentation method by collecting company financial reports and also the company's annual report. Data analysis using multiple linear regression. The results showed that Corporate Social Responsibility affects tax avoidance, Capital Intensity affects tax avoidance, and Profitability proxied by the ROA parameter affects tax avoidance.
Jalur Diplomasi Ekonomi Dalam Perspektif Hukum Internasional Analisis Atas Pemikiran Meria Utama Dan Huala Adolf Irawan Irawan; Andini Aina Ilmih
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Diplomasi ekonomi merupakan instrumen strategis dalam membentuk dan mempertahankan kepentingan nasional dalam konteks globalisasi ekonomi. Dalam praktiknya, diplomasi ekonomi menggabungkan kepentingan politik luar negeri dengan kebijakan ekonomi untuk menjalin kerja sama internasional yang saling menguntungkan. Artikel ini bertujuan untuk mengkaji secara kritis peran diplomasi ekonomi dari perspektif hukum internasional dengan merujuk pada pemikiran dua ahli utama: Meria Utama dan Huala Adolf. Analisis difokuskan pada kerangka hukum yang mendasari praktik diplomasi ekonomi, tantangan struktural yang dihadapi oleh negara berkembang seperti Indonesia dalam forum perdagangan internasional, serta formulasi strategi hukum yang efektif untuk mengoptimalkan posisi Indonesia dalam perekonomian global. Metodologi yang digunakan adalah pendekatan yuridis normatif dengan metode studi pustaka terhadap instrumen hukum internasional, literatur ilmiah, dan perjanjian dagang internasional. Penelitian ini mengidentifikasi bahwa ketimpangan hukum dan asimetri kepentingan global menjadi tantangan utama dalam diplomasi ekonomi internasional. Oleh karena itu, diperlukan strategi hukum yang bersifat responsif dan adaptif untuk mendukung kepentingan nasional. Kajian ini diharapkan memberikan kontribusi terhadap pengembangan wacana hukum ekonomi internasional, sekaligus memperkuat peran hukum dalam praktik diplomasi ekonomi Indonesia yang berkeadilan dan berbasis kedaulatan.
Pendampingan Ekonomi Kreatif Melalui Pelatihan Memasang Payet di Desa Meskom Alfian, Taruna; Pratama, Delta Ifdhal; Tiara, Siti; Desy Desy; Susanti, Meli; Husna, Restia Aumalia; Irawan Irawan; Akbar, Arizki
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i5.6530

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan meningkatkan kapasitas keterampilan dan nilai tambah produk fesyen-rumahan warga Desa Meskom melalui pelatihan memasang payet (bead embellishment) yang terstruktur dan ramah pemula. Latar kegiatan berangkat dari peluang subsektor kriya/fesyen dalam ekosistem ekonomi kreatif nasional serta posisi Desa Meskom sebagai desa wisata di Kabupaten Bengkalis yang memiliki potensi suvenir dan busana bernuansa Melayu. Metode PkM menerapkan pendekatan pelatihan-andragogik, klinik desain-produk, pendampingan brand & kualitas, serta coaching pemasaran sederhana. Hasil kegiatan (kualitatif) menunjukkan meningkatnya penguasaan teknik dasar–lanjutan pemasangan payet, lahirnya prototipe produk (selendang/kerudung, pouch, kebaya kurung hias) dan cikal-bakal kelompok perajin payet. Dampak awal ditunjukkan melalui peningkatan kepercayaan diri peserta, pemahaman standar kualitas, serta rencana kolaborasi dengan pengelola desa wisata untuk penjualan suvenir. Kegiatan merekomendasikan replikasi sesi lanjutan (quality control, costing, dan pemasaran digital) serta penguatan jejaring dengan pelaku UMKM lokal.
Pengaruh Financial Knowledge, Financial Self-Efficacy dan Financial Attitude terhadap Keputusan Penganggaran Modal: Studi Kasus UMKM di Bandar Lampung Alya Febbyyana Basuki; Irawan Irawan; Sri Astuti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1720

Abstract

Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation.  Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance.  This study aims to examine the impact of financial knowledge, financial self-efficacy, and financial attitude on the capital budgeting decisions of micro, small, and medium enterprises (MSMEs) in Bandar Lampung.  This research employs a quantitative methodology with primary data gathered from 401 respondents chosen via purposive sampling.  Prior to the analysis of the data utilizing multiple linear regression with SPSS software, it underwent testing for validity, reliability, and classical assumptions.  The findings indicated that financial knowledge, financial self-efficacy, and financial attitude exerted a positive and significant impact on capital budgeting decisions, both individually and collectively.  The results affirm that the Theory of Planned Behavior is crucial in elucidating how knowledge, beliefs, and attitudes underpin rational, strategic, and sustainable decision-making for micro, small, and medium enterprises (MSMEs).
XTEA CRYPTOGRAPHY IMPLEMENTATION IN ANDROID CHATTING APP Irfan Syamsuddin; Siska Ihdianty; Eddy Tungadi; Kasim Kasim; Irawan Irawan
Journal of Information Technology and Its Utilization Vol 3 No 2 (2020)
Publisher : Sekolah Tinggi Multi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30818/jitu.3.2.3622

Abstract

Information security plays a significant role in information society. Cryptography is a key proof of concept to increasing the security of information assets and has been deployed in various algorithms. Among cryptography algorithms is Extended Tiny Encryption Algorithm. This study aims to describe a recent Android Apps to realize XTEA Cryptography in mobile form. In addition, a thorough example is presented to enable readers gain understanding on how it works within our Android Apps.
Segmentasi Pelanggan Ritel Global dan Inggris Menggunakan RFM dan K-Means Clustering Prayitno Prayitno; Irawan Irawan; Marrylinteri Istoningtyas
Prosiding Seminar Nasional Ilmu Teknik Vol. 2 No. 2 (2025): Desember: Prosiding Seminar Nasional Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasproit.v2i2.84

Abstract

Transaction logs in online retail provide opportunities for data-driven customer segmentation. This study segments customers at two scopes global (all countries) and United Kingdom (UK) using Recency, Frequency, and Monetary (RFM) features derived from the Online Retail transaction dataset. After cleaning cancellations and invalid records, RFM variables are computed per customer and normalized. K-Means clustering is applied separately for global and UK data, while the number of clusters is selected via the elbow criterion and validated using internal indices. The best configuration for both scopes yields five clusters, with moderate separation quality based on the silhouette score. Cluster profiling indicates distinct groups ranging from low-frequency low-spending customers to highly frequent high-spending customers. The comparison between global and UK segmentation shows similar structural patterns, yet different proportions across segments, supporting targeted retention and value-driven marketing actions.
Pengaruh Finansial Technology Literasi Keuangan terhadap Kinerja UMKM dengan Inklusi Keuangan sebagai Variabel Moderasi : Studi Kasus Usaha Mikro di Kota Bandar Lampung Sopiyan Adi Permana; Irawan Irawan; Endang Asliana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i1.2036

Abstract

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.
Pengaruh Asimetri Informasi, Manajemen Laba, Pengungkapan Sukarela dan Diversifikasi Bisnis terhadap Biaya Modal Ekuitas Muhammad Hamid; Irawan Irawan; Dewi Zakia
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i1.2086

Abstract

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.
Co-Authors Afifah Barkatul Atqiya Agus Setiawan Sholeh Agus Siswanto Agustian Agustian Ahmad Tarmizi Akbar, Arizki Alfian, Taruna Alya Febbyyana Basuki Andini Aina Ilmih Arif Makhsun Ariman Sitompul Asep Irfan Fanani Azzahra Muthmainah Baehaqi Chairul Wahid Septialana Damayanti Damayanti desy desy Dewi Zakia Diah Septianingsih Dian Nirmala Dewi Djaka Adiwinata Dwi Retno Sekar Mayangsari Endah Yuni Puspita Sari Endang Aslian Endang Asliana Ervita Siska Anggraini Evi Yuniarti faizal Fatturahman Fitra Fitra Gilang Sukma Permana Grace Sani Br. Siahaan Heri Santoso Heri Taufik Ismail Husna, Restia Aumalia Ibnu Sani Wijaya Irfan Syamsuddin Jasmir, Jasmir Kasim Kasim Lia Aulia Amanda Bakti Lihan Rini Puspo Wijaya Lyvia Angelqica Marrylinteri Istoningtyas Meli Susanti, Meli Melky Suhery Simamora Muhammad Al-Aziz Sofyan Muhammad Hamid Muhammad Samman Muhammad Satrio Mutia Nisa Nadia Salsabila Effendi Nancy Geaninda Arziati Novita Sari Novrianni Agnes Monika Sinurat Nurhadi Nurhadi Pebi Komarudin Popi Puadah Pratama, Delta Ifdhal Prayitno Prayitno Puput Iswandyah Raysharie Rengga Andika Putra Herlambang Ridho Fadliansyah Rizka Dwi Seftiani Roby Renaldo Rusmianto Rusmianto Sarfilianty Anggraini Selva Ayu Safitri Senni Mawar J Sihombing Siska Ihdianty Siti Dieny Hafshoh Siti Pahrun Nisa Solikhun Solikhun Sopiyan Adi Permana Sri Astuti Suhaeni . Suhroji Adha Tedi Priatna Tesalonika Tesalonika Tiara, Siti TUNGADI, EDDY Vina Puspitawati WILLY RIYADI Yogi Agustin Yulia Arvita Zulia Almaida Siregar Zulkarnain Zulkarnain