Claim Missing Document
Check
Articles

Found 18 Documents
Search

Pengaruh Capital Intencity, Corporate Social Responsibility dan Reputasi Auditor terhadap Manajemen Pajak Gita Brillyan; Ferdiansyah Ferdiansyah
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i2.1859

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, corporate social responsibility dan reputasi auditor terhadap manajemen pajak. Penelitian ini dilakukan dalam lingkup perusahaan yang terdaftar dalam Indeks LQ 45 di BEI dengan waktu pengamatan selama lima tahun yaitu tahun 2016-2020. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Sampel terdiri dari 18 perusahaan dan dianalisis menggunakan teknik regresi data panel dengan menggunakan random effect model untuk menguji hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi data panel dengan bantuan program E-Views 9. Hasil penelitian ini menunjukkan bahwa capital intensity, corporate social responsibility dan reputasi auditor berpengaruh terhadap manajemen pajak. Hasil dari penelitian ini menunjukkan bahwa variabel capital intensity dan corporate social responsibility tidak berpengaruh terhadap manajemen pajak, sedangkan untuk variabel reputasi auditor berpengaruh positif terhadap manajemen pajak. Kata kunci: manajemen Pajak, capital intensity, corporate social responsibility, reputasi auditor
Upaya Guru dalam Penanaman Karakter Cinta Lingkungan Berbasis Hidden Curiculum pada Siswa Sekolah Dasar Anang Ma'ruf; Angga Eko Novanto; Ferdiansyah Ferdiansyah
Journal of Elementary Educational Research Vol 2 No 2 (2022): 2022 Volume 2 No 2
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah Fakultas Tarbiyah dan Ilmu Keguruan IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jeer.v2i2.329

Abstract

Tujuan dari penelitian ini yakni untuk mengetahui peran guru dalam penanaman karakter cinta lingkungan berbasis hidden curriculum serta dampak yang dihasilkan dari penanaman karakter tersebut terhadap para peserta didik. Penelitian ini menggunakan jenis metode kualitatif deskriptif, dimana dalam penelitian ini nantinya bertujuan untuk mendeskrisikan cara guru dalam penanaman karakter berbasis hidden curriculum. Peneliti menggunakan teknik pengumpulan data dengan cara observasi, wawancara, dan dokumentasi. Data kualitatif diolah untuk dideskripsikan hasil wawancara sebelum atau pun sesudah tindakan penelitian berlangsung kemudian disajikan dalam bentuk kalimat. Hasil dari penelitian ini ialah peserta didik menjadi lebih mawas diri dalam menjaga lingkungan dengan membuang sampah pada tempatnya, peserta didik menjadi lebih saling mengingatkan terhadap sesama temannya ketika ada yang membuang sampah tidak pada tempatnya dan peserta didik menjadi lebih sayang terhadap tumbuhan yang ada disekitar lingkungan hidup peserta didik.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UNTUK MENCIPTAKAN UMKM TANGGUH TERTIB LAPORAN KEUANGAN PADA MAMAIN FOOD Ferdiansyah Ferdiansyah; Dwi Septiani; Fitri Sagantha; Adi Martono; Sunarto Sunarto
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 1 No 2 (2021): November 2021
Publisher : Fakultas Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.46 KB) | DOI: 10.33019/depati.v1i2.2600

Abstract

For UMKM, making financial reports neatly in accordance with standards is still something that is difficult to do. Therefore, we Pamulang University lecturers want to help assist in the preparation of financial reports for UMKM. In this service activity, we provide a solution for using an application for making financial reports for UMKM, namely SI-APIK, the goal is for UMKM to make it easier to make financial reports with this application that is easy to use and understand by UMKM actors who do not have basic education. accountancy. In addition, the availability of the application on mobile phones and through the website makes it easier for MSME actors to input their economic transactions. This community service involves UMKM Mamain Food Indonesia as the object of research. The method used in the training is a direct method of face-to-face and mentoring, namely by analyzing and problem solving. Financial accounting materials are presented with lectures, training, questions and answers, demonstrations, and case resolution. Furthermore, the recording process begins with examples of simple transactions that are usually carried out through the SI APIK application, an android application issued by Bank Indonesia. The results of financial literacy training and financial reporting assistance through this android-based application went well, and there was an increase in understanding of basic knowledge of financial records and an increased understanding of the operation of android-based financial applications. This is evidenced by the results of recording the financial statements of UMKM actors, namely Mamain Food Indonesia, using the SI APIK application, which is more neat and according to standards than before and UMKM actors, namely Mamain Food Indonesia, have been able to carry out financial records of business operations carried out through the SI APIK application. So it can be concluded that the application of the Android-based SI APIK financial application can improve the ability of UMKM Mamain Food Indonesia in compiling financial reporting according to standards so that it will be easier to get capital from financial institutions.
Model Pengelolaan Keuangan Berbasis Literasi Dan Iklusi Keuangan : Study Pada Masyarakat Petani Desa Pombewe Ferdiansyah Ferdiansyah; Darman Darman; Anisah Anisah; Munawara Munawara
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.740

Abstract

This research aims to produce a Financial Management Model Based on Financial Literacy and Financial Inclusion: A study of farming communities in Huntap Pombewe. Meanwhile, the research time until the completion stage is estimated to be approximately 6 months starting from October 2023 to March 2024. This research is basic research. The population and samples in this study were taken from 30 farmers in Huntap Pombewe through collaboration using a cluster sampling approach in 2 Huntap Pombewe sub-districts, as well as random sampling based on the criteria of type, duration and average level. business profits. Primary data collection was carried out using a survey method using a questionnaire. The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The research results show that based on the results of data processing from the structural model, the results obtained show that the Financial Literacy variable has a significant positive effect on Financial Inclusion: A Study of the Farming Community in Huntap. Financial Literacy has a significant positive effect on Financial Management: Study of the Farming Community in Huntap Pombewe. Financial Inclusion has a significant positive influence on Financial Management, and Financial Inclusion can mediate positively Financial Literacy on Financial Management: Study of the Farming Community in Huntap Pombewe.
Analisis Kerentanan Banjir di Kota Tangerang Menggunakan Data Geospasial Terbuka: Integrasi Topografi Visual, Jaringan Sungai, dan Penggunaan Lahan untuk Mendukung Pengambilan Keputusan Tata Ruang Lies Tsiqoyati Rohmah; Ferdiansyah Ferdiansyah; Muhamad Rizki Yanuar
SAINSTECH: JURNAL PENELITIAN DAN PENGKAJIAN SAINS DAN TEKNOLOGI Vol 35 No 2 (2025): Jurnal Penelitian dan Pengkajian Sains dan Teknologi
Publisher : Institut Sains dan Teknologi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37277/stch.v35i2.2356

Abstract

Perkembangan pesat Kota Tangerang sebagai kawasan penyangga ibu kota Jakarta telah menyebabkan perubahan signifikan pada kondisi fisik lingkungan. Ekspansi wilayah terbangun yang tidak terencana berdampak pada penurunan kapasitas daya serap lingkungan terhadap air hujan, sehingga meningkatkan risiko banjir. Penelitian ini bertujuan untuk mengidentifikasi dan memetakan zona rawan banjir dengan pendekatan berbasis analisis geospasial terbuka yang terintegrasi, guna mendukung pengambilan keputusan dalam perencanaan wilayah dan mitigasi risiko. Metode yang digunakan meliputi integrasi data digital elevasi (DEM), jaringan sungai, data curah hujan, dan tutupan lahan menggunakan teknik overlay dalam perangkat lunak SIG. Penelitian ini menyajikan pendekatan sistematis berbasis data spasial dalam mengevaluasi interaksi antara topografi, aliran permukaan, dan penggunaan lahan. Hasil studi menunjukkan dominasi area dengan gradien lereng minimal (0–1,99%) dan tutupan lahan terbangun di sepanjang sistem DAS utama, yang secara spasial berkorelasi kuat dengan kejadian banjir. Hasil visualisasi spasial dari penelitian ini berpotensi menjadi instrumen pendukung pengambilan keputusan dalam pengelolaan tata ruang dan mitigasi bencana, terutama dalam konteks peningkatan ketahanan sistem wilayah terhadap risiko hidrometeorologi. Studi ini menegaskan pentingnya penerapan pendekatan integratif dalam sistem informasi geografis untuk mendukung pengambilan kebijakan berbasis risiko di wilayah perkotaan yang berkembang pesat. Kata Kunci: banjir, sistem informasi geografis, analisis spasial, pengambilan keputusan, mitigasi risiko, tata ruang
Peran KPK dalam Menangani Kasus Dugaan Korupsi Pertamina dalam Sistem Pidana Khusus Adia Talitha; Dimas Ramdhani Abimanyu Permadi; Sanesa Putri Vinata; Cantika Putri Tuti Susanti; Nabila Aprilia Arianto; Enggar Dwi Hartono; Ferdiansyah Ferdiansyah; Muhammad Hajer
Parlementer : Jurnal Studi Hukum dan Administrasi Publik Vol. 2 No. 2 (2025): Juni : Parlementer : Jurnal Studi Hukum dan Administrasi Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/parlementer.v2i2.775

Abstract

Corruption is an abuse of power, the impacts of corruption include damaging democratic values, morality, harming the state financial system, violating the social and economic rights of the community and being a threat to the ideals of a just and prosperous society. This can be seen from the cases of corruption that have been successfully uncovered by the KPK, namely the corruption of Pertamina which has been prosecuted at the Central Jakarta District Court. The method used is normative legal research with a statutory regulatory approach. This research aims to prevent significant state losses, ensure the accountability of public officials, and maintain the integrity of the company. In addition, this effort is to create public trust in the management of national energy resources. The results of the study show that this process involves coercive measures recorded in the examination report. The Attorney General's Office is currently examining eight witnesses, including Fitra Eri, in a case of alleged corruption related to the management of crude oil and refinery products of PT Pertamina (Persero)..
Sosialisasi untuk Pengembangan Website Klasifikasi Sampah Dinas Lingkungan Hidup dan Kebersihan (DLHK) di Kota Depok Sari Ningsih; Panca Dewi Pamungkasari; Asrul Sani; Erina Rahmazani; Lili Dwi Yulianto; Ferdiansyah Ferdiansyah; Ghina Rahma; Muhammad Mustaqim; Muhammad Rangga
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.1998

Abstract

This Community Service Program (PKM) aims to enhance the understanding of the staff at the Environmental and Sanitation Agency (DLHK) of Depok City in utilizing information technology through socialization and training on the development of a waste classification website. The website is designed to assist the public in identifying types of waste and to encourage more responsible and integrated waste management practices. The implementation methods for this program include socialization sessions, technical training workshops, and system usage demonstrations. Participants were introduced to the functionalities of the website, including how to classify various waste types and its role in supporting environmental sustainability. The program also provided hands-on training to ensure the staff could effectively use the website and incorporate it into their daily tasks. As a result, the staff’s understanding of the concept of digital-based waste classification has significantly increased. Additionally, the potential benefits of using such technology to support sustainable environmental management programs were clearly recognized. The program not only enhanced the staff's technical skills but also contributed to a deeper understanding of the importance of waste classification in the broader context of environmental conservation. The outcomes of this initiative are expected to encourage the staff to actively promote the use of the website to the public, thus fostering a more responsible and efficient waste management system in Depok City. This program demonstrates the effectiveness of integrating technology in supporting local government initiatives aimed at improving environmental management and sustainability. Furthermore, it underscores the importance of digital tools in modernizing waste management systems and enhancing public awareness and engagement.
Law Enforcement Against the Criminal Act of Human Trafficking with the Purpose of Labor Exploitation Ferdiansyah Ferdiansyah; Timbul Dompak
Proceeding of the International Conference on Social Sciences and Humanities Innovation Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Social Sciences and Hu
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/icsshi.v1i2.25

Abstract

The practice of labor exploitation is not new. Labor exploitation has been widespread since the colonial era. Some people use print media, social media, and even word-of-mouth to market. Although this is nothing new, labor exploitation is still happening and is growing more concerning. Due to the fact that it involves both domestic and international offenders, this is the case. between nations. The methods used in human trafficking crimes have become more complex as communication, information technology, and transformation have advanced. The criminals are looking for victims from the lower social classes. It is not unusual for offenders to help victims by giving them debt or company cash. Some even go so far as to give scholarships to those who want to pursue further education overseas. According to the Witness and Victim Protection Agency (LPSK), which has verified this, human trafficking, particularly labor exploitation, does not discriminate. Because human trafficking, particularly labor exploitation, disregards age and gender. age and gender. Labor exploitation affects both men and women, as well as children and adults. Law No. 21/2007 on the Eradication of the Crime of Trafficking in Humans, Law No. 18/2017 on the Protection of Workers, and Law no. 18/2017 on the Protection of Migrant Workers all prohibits the trafficking of humans for the purpose of labor exploitation. Workers who are migrants. This paper addresses several topics, including the criminal law's prohibitions against trafficking in persons for the purpose of labor exploitation, the need for immediate enforcement of these prohibitions, and the elements that contribute to trafficking in persons for the purpose of labor exploitation. labor exploitation, as well as elements that contribute to human trafficking for the prevalence of labor exploitation is increasing. Labor exploitation is becoming more and more common. The descriptive analytical method was employed in the study. method of analytical descriptive research. It is anticipated that this research will offer a complete, methodical, and exhaustive analysis.