Article Per Year (5 Year)
p-Index From 2021 - 2026
4.679
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Teknik dan Ilmu Komputer Jurnal Informatika dan Teknik Elektro Terapan JAIS (Journal of Applied Intelligent System) ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Measurement : Jurnal Akuntansi Jurnal Sistem dan Manajemen Industri Jurnal ASET (Akuntansi Riset) PINUS: Jurnal Penelitian Inovasi Pembelajaran JAE (Jurnal Akuntansi dan Ekonomi) Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Advance Sustainable Science, Engineering and Technology (ASSET) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Media Riset Akuntansi Auditing & Informasi Conference on Community Engagement Project (Concept) Metris: Jurnal Sains dan Teknologi Al-Zayn: Jurnal Ilmu Sosial & Hukum Tartib: Jurnal of Educational Management
Budi Harsono
Universitas Kristen Krida Wacana
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Transportation Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Estimation Quality Monitoring Glycerol Esterification Process with IR Sensors Using K Nearest Neighbours Classification Soenandi, Iwan Aang; Liman, Johansah; Harsono, Budi
Metris: Jurnal Sains dan Teknologi Vol. 16 No. 02 (2015): Desember
Publisher : Prodi Teknik Industri, Fakultas Teknik - Universitas Katolik Indonesia Atma Jaya

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

Abstract

The commercial synthesis of fatty acid esters of glycerol is important because it can be used for other derivative production varieties. This research aims to construct the quality monitoring system for esterification condition faster and more efficient for the production of esterification glycerol. The monitoring systems were based on the measurement parameters from two inputs LED mid IR 3,4 and 5,5 μm sensors that using the data acquisition with computer database via USB 2.0 using Arduino Leonardo microcontroller and classifying the esterification quality condition using the classification method K-Nearest Neighborhood (KNN) The purpose of KNN method is to classify the variations of parameter inputs from the LED mid IR sensors in quality monitoring. In this research the condition of esterification was divided into three conditions: not good, fair,good., these classification was trained and tested in Orange Software for data mining using receiver operating characteristic (ROC) curve that is a graphical plot that illustrates the excellent performance of a classifier system for esterification condition with AUC . In application for quality monitoring, the influence of various parameters such as temperature set in the reactor has relation to the quality of product. By using this system, we obtained the optimum process conditions is 200oC and time needed for the process was 200 minutes.
RANCANG BANGUN ALAT LATIHAN TEKNIK TENDANGAN PADA BELA DIRI TAEKWONDO BERBASIS ARDUINO Sutanto, Kevin; Reyvan, Alvin; Harsono, Budi
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 2 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i2.6200

Abstract

Taekwondo merupakan salah satu cabang olahraga bela diri yang mengandalkan kecepatan dan ketepatan tendangan. Dalam latihan, diperlukan alat bantu yang dapat mengukur kekuatan serta kecepatan tendangan secara objektif. Penelitian ini bertujuan untuk merancang dan membangun alat latihan teknik tendangan taekwondo berbasis Arduino Mega yang mampu memberikan target tendangan secara otomatis dan menilai respons atlet. Sistem ini menggunakan motor DC sebagai aktuator, sensor tekanan FSR402 untuk mendeteksi kekuatan tendangan, serta LED sebagai indikator kecepatan. Metode penelitian mencakup perancangan perangkat keras dan lunak, pengujian sensor tekanan, serta evaluasi sistem secara keseluruhan. Hasil pengujian menunjukkan bahwa alat dapat beroperasi dengan baik dalam memberikan target tendangan secara acak maupun terstruktur, serta mampu menampilkan umpan balik kecepatan tendangan melalui sistem LED. Keberhasilan alat ini diharapkan dapat meningkatkan efektivitas latihan atlet taekwondo dalam meningkatkan ketepatan dan kecepatan tendangan, sekaligus memberikan metode evaluasi yang lebih objektif bagi pelatih.
Perancangan Sistem Administrasi Dokumen Asuransi Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Abdullah, Mohammad Taufiq
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v4i2.1989

Abstract

Penelitian ini menginvestigasi dan merancang "Perancangan Sistem Administrasi Dokumen Asuransi" dengan fokus pada peningkatan efisiensi dan responsivitas dalam mengelola informasi kritis dalam industri asuransi. Administrasi dokumen merupakan bagian integral dalam menjalankan operasional sebuah perusahaan asuransi. Sistem administrasi dokumen yang efisien tidak hanya memberikan kemudahan dalam pengelolaan informasi, namun juga dapat meningkatkan produktivitas, akurasi, dan responsivitas perusahaan terhadap kebutuhan klien. Melalui metode penelitian yang komprehensif, termasuk studi literatur, studi kasus, wawancara, survei, dan prototiping, penelitian ini bertujuan untuk menyelidiki kebutuhan industri, tantangan operasional, dan potensi manfaat yang dapat diperoleh melalui implementasi sistem administrasi dokumen yang canggih. Temuan penelitian menunjukkan bahwa integrasi teknologi informasi, kecerdasan buatan, dan analisis data tingkat tinggi memiliki peran kunci dalam meningkatkan pengelolaan dokumen asuransi. Keamanan informasi dan pengujian fungsional juga diidentifikasi sebagai aspek penting untuk menjaga keamanan data dan kehandalan sistem. Hasil penelitian ini diharapkan dapat memberikan panduan praktis bagi perusahaan asuransi dalam mengadopsi solusi administrasi dokumen yang sesuai dengan kebutuhan mereka, memperbaiki proses internal, meningkatkan kualitas layanan, dan memenuhi standar regulasi. Dengan menghadirkan visi menyeluruh tentang perancangan sistem administrasi dokumen asuransi, penelitian ini memberikan landasan untuk terus berinovasi dan beradaptasi dengan perkembangan teknologi serta dinamika industri. Implementasi solusi yang dihasilkan dari penelitian ini diharapkan dapat memberikan kontribusi positif terhadap keberlanjutan dan daya saing perusahaan asuransi di era digital ini.
Pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai di SMK Islam Diponegoro Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Irwani, Muhammad Lutfi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i1.2170

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja baik secara parsial maupun secara simultan terhadap Kinerja Pegawai SMK Islam Diponegoro. Sampel yang diambil berjumlah 56 orang. Teknik pengumpulan data menggunakan kuesioner, dan analisis data menggunakan Analisis Regresi Linier Berganda, dengan bantuan software SPSS 24. Hasil penelitian pada taraf signifikansi 5% menunjukkan bahwa: Dari hasil uji F pada variable Kepemimpinan, Motivasi dan Disiplin Kerja adalah 0,000 yang berarti bahwa Kepemimpinan, Motivasi dan Disiplin Kerja berpengaruh signifikan secara Bersama-sama terhadap kinerja pegawai SMK Islam Diponegoro. Hasil uji t pada variabel Kepemimpinan adalah 2,750 dengan nilai signifikansi 0,008 yang berarti bahwa kepemimpinan memiliki pengaruh positif dan signifikan terhadap kinerja pegawai SMK Islam Diponegoro. Hasi uji t pada variabel Motivasi adalah 2,369 dengan nilai signifikansi 0,022 yang berarti bahwa Motivasi berpengaruh positif dan signifikan terhadap kinerja pegawai SMK Islam diponegoro. Hasi uji t pada variabel Disiplin kerja adalah 5,193 dengan nilai signifikansi 0,000 yang berarti bahwa Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai SMK Islam Diponegoro. Uji Koefisien Determinasi (R2) adalah 0,685 yang berarti bahwa kinerja pegawai SMK Islam Diponegoro dapat dipengaruhi oleh Motivasi dan Lingkungan Kerja sebesar 68,5%, sedangkan sisanya sebesar 31,5% dipengaruhi oleh factor-faktor lain yang tidak diteliti dalam penelitian ini.
Pengaruh Pemberian Reward, Punishment dan Motivasi Kerja terhadap Kinerja Karyawan PT Garuda Verdana Kargo Jakarta Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Rosalinda
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i2.2438

Abstract

Penelitian ini membahas pengaruh pemberian Reward, Punishment dan Motivasi Kerja terhadap Kinerja Karyawan pada PT Garuda Verdana Kargo. Analisis yang digunakan dalam penelitian ini yaitu menggunakan software SPSS (Statistical Packages For The Social Sciences) 24.0 for Windows. Teknik analisis menggunakan analisis regresi berganda dengan persamaan kuadrat terkecil dan uji hipotesis menggunakan t-statistik serta uji F untuk menguji koefisien regresi secara parsial dan simultan. Selain itu juga digunakan uji validitas, reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, uji multikolonieritas, dan uji heterokedastisitas. Hasil penelitian menunjukkan bahwa: Ada pengaruh Reward terhadap Kinerja Karyawan PT Garuda Verdana Kargo. Hal ini dibuktikan dengan nilai t hitung sebesar 2.447 > 1.99394 dengan nilai signifikansi < 0.05 yaitu 0.017. Ada pengaruh Punishment terhadap Kinerja Karyawan PT Garuda Verdana Kargo. Hal ini dibuktikan dengan nilai t hitung sebesar 2.386 > 1.99394 dengan nilai signifikasi < 0.05 yaitu 0.020 lebih kecil dari 0.05 (0.020 < 0.05). Lalu ada pula pengaruh Motivasi Kerja terhadap Kinerja Karyawan PT Garuda Verdana Kargo. Hal ini dibuktikan dengan t hitung sebesar 4.153 > 1.99394 dengan nilai signifikansi < 0.05 yaitu 0.000. Dan, secara bersama Reward, Punishment dan Motivasi Kerja memiliki pengaruh yang signifikan terhadap Kinerja Karyawan. Hal tersebut dilihat berdasarkan hasi uji F, dengan nilai F-hitung > F-tabel yaitu sebesar 20.277 > 2.73 dengan nilai signifikansi < 0.05 yaitu 0.000.
The Effect of Leadership Style, Organizational Culture and Work Environment on Employee Performance at CV Shuto Jaya Bersama Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Alviah, Nuvikha
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2692

Abstract

This study aims to determine the effect of Leadership Style, Organizational Culture and Work Environment on Employee Performance at CV Shuto Jaya Bersama. The method used in this study uses a descriptive quantitative method. This study was conducted by looking for primary data with a sample of 50 respondents of CV Shuto Jaya Bersama employees. The data processed with statistical analysis with validity tests, reliability, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-tests and F-tests, and determinant coefficient analysis (R). From the results of the analysis, it shows that the results of the multiple linear regression test are Y = 0.972 + 0.291 Xı + 0.531 X₂ + 0.298 X₃. The results of the t-test indicate that the leadership style of organizational culture and work environment each have a partial positive and significant effect on Employee Performance at CV Shuto Jaya Bersama. The results of the F test show that H0 is rejected and Ha is accepted with an Fcount value of 29.874> Ftable 2.80 at a significant 0.000 <Ftable 0.05. So the F test shows that Leadership Style, Organizational Culture and Work Environment have a simultaneous positive and significant effect on Employee Performance at CV Shuto Jaya Bersama with a percentage of determination coefficient results of 66%. The study shows that the performance of CV Shuto Jaya Bersama employees is good. With this good performance, it can have a positive impact on the progress of the organization and provide satisfaction to customers.
The Moderating Effect of Sustainability Reporting on the Influence of Tax Avoidance on Firm Value Hendi; Pramesti, Desinta; Harsono, Budi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1048

Abstract

The purpose of this research is to obtain empirical evidence supporting the hypothesis that sustainability reports can reduce shareholders' negative reactions to tax avoidance. The selected research sample consists of non-financial companies listed on the Indonesia Stock Exchange over a period of five years (2018-2022). The research data were tested using panel regression methods. The results of the test on 1.690 observation data indicate that only 40% of the samples engage in sustainability reporting. This suggests that a considerable number of publicly listed companies in Indonesia do not engage in sustainability reporting. The results of the analysis indicate that tax avoidance does not have a significant impact on the company's value. Sustainability reporting as a moderating variable has a positive effect on the relationship between tax avoidance and the company's value. Several control variables have a significant impact on firm value, namely leverage, profitability, and plant assets. This study contributes to the analysis of the impact of tax avoidance on the value of companies in Indonesia, moderated by sustainability reporting.
Peranan Perempuan dalam Pengembangan Ekonomi Kreatif Nenobais, Harry; Unwidjaja, Dwi Satriany; Nugroho, Ferid; Wigrantoro, Mas; Pakpahan, Roy Tumpal; Rahmadi, Muhammad Hanan; Harsono, Budi
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.6274

Abstract

This study aims to identify and strengthen the strategic role of women in the development of the creative economy through a community-based participatory empowerment approach. Located in Jagakarsa District, Jakarta, this Community Service activity employed a qualitative descriptive method combined with a participatory approach. Data collection techniques included observation, in-depth interviews, focus group discussions (FGDs), and pre-posttest questionnaires with 35 female micro and small business owners in the culinary and craft sectors. The results showed significant improvements in digital literacy, managerial skills, and product branding skills among participants. Furthermore, the formation of a network of women entrepreneurs strengthened local collaboration and leadership. However, structural barriers such as limited access to financing and the burden of multiple roles hinder business sustainability. These findings confirm that integrating technology-based training, strengthening social networks, and a participatory empowerment approach is an effective strategy for building the capacity of women as key actors in the local creative economy. This research provides a conceptual contribution to gender-based inclusive economic development and a contextual and sustainable empowerment model.
Implementation of Microsoft Excel-Based Accounting System in Financial Recording in MSMEs Jovianto, Jovianto; Harsono, Budi
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11553

Abstract

In this community service activity, the activity are implementation to a business that is mirco small medium enterprise (MSME) that named Oleh-Oleh ABC. In MSME Oleh-Oleh ABC, they are selling Batam food souvenirs, such as curry puff and other, where also some food souvenirs are hand made by the owner. In the MSME Oleh-Oleh ABC, owner are lacks a system or a software that can assist MSME in automatically helping to recording transactions and also calculating finansial report. Therefore the goal of this activity is helping MSME to create a system that based by microsoft excel that with macor capabilities, so that will assist MSME in recording transaction and calculating transactions. With this software system the owner will easy and less errors while recording transaction, calculating, and preparing finansial reports. The implementation method for this activity is the development of appropriate technology. Students visit MSMEs to understand their situation and needs. Afterward, they develop a software system that can adapt to user needs. Recommendations for further community service activities are that students can use other software systems for MSME users, or students can add several features or formulas that are not available in this Microsoft Excel-based software system. 
Tax Standard Operating Procedures (SOP) at PT Momentum Sample Indonesia Candra, Valentine; Harsono, Budi; Dewi, Sari
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11591

Abstract

This project focuses on developing a comprehensive Tax Standard Operating Procedure (SOP) for PT Momentum Sample Indonesia as a response to the company’s lack of formalized tax administration guidelines. Previously, tax-related tasks were performed based on informal habits, which led to inconsistent practices, unclear responsibilities, calculation errors, and increased exposure to administrative sanctions. Through a qualitative methodology involving direct observation, interviews with accounting/tax personnel, and examination of relevant documents, the program identified operational problems and designed standardized procedures for the completion of both periodic (SPT Masa) and annual (SPT Tahunan) tax obligations. The finalized SOP compiles step-by-step procedural narratives, workflow flowcharts, tax rate references, calculation templates, and document archiving standards to improve accuracy, efficiency, and regulatory compliance. Its early implementation yielded notable results, including clearer process mapping, improved accuracy in tax computations, strengthened documentation systems, and the identification of previously overlooked 2023 tax outstanding through structured reconciliation with the Coretax DJP database. These findings show that the SOP functions not only as an operational guideline but also as an effective mechanism for detecting legacy compliance issues. Future recommendations include integrating automated tax features via accounting or ERP systems, conducting periodic internal compliance audits, routinely updating the SOP in line with regulatory developments, enhancing staff capability in digital tax platforms, and reinforcing the company’s digital archiving infrastructure.
Co-Authors Abdullah, Mohammad Taufiq ABUNG, NINDY PRATIWI Alviah, Nuvikha Alvina Amelia, Herlin Anita Arga Dwi Pambudi Averina Candra, Valentine Djatmika, Gatot Hery Eddy Wijanto Eddy Wiyanto Edwin Saputra Egnes, E erna wati Handoko Karjantoro Harry Nenobais Hendi Hendi Hendi Irwani, Muhammad Lutfi Ivone, Ivone Iwan Aang Soenandi Johansah Liman Jovianto, Jovianto Jurnali, Teddy Karnadi, Indra Kwok, Christina lamto widodo Leon Febri Lidia Wati Lusiana, Vera Mariska Ramadana Marvin Yonathan Hadiyanto Mirabelle, Eileen Miratunisa Nani Djohan Ningsih, Putu Tirta Sari Nugroho, Ferid Oktavera, Isnia Pakpahan, Roy Tumpal Pramesti, Desinta Rahmadi, Muhammad Hanan Reyvan, Alvin Richie Estrada Rina Rina Rosalinda Sari Dewi Septiany, Sheila SERLY Silvana, Versia Sudarto Sujono Suparman, Meiliana Sutanto, Kevin Syah Alam Tamamy, Aries Jehan Tang, Sukiantono Tedia Unwidjaja, Dwi Satriany Vellin, Mellinda Vina, Vina Wigrantoro, Mas Winny Yoren, Sherina Zaenal Arifin