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Penyuluhan dan Pendampingan Guna Peningkatan Promosi Wisata Curup Kereta di Desa Rambang Jaya, Kecamatan Umpu Semenguk Kabupaten Way Kanan Propinsi Lampung Arafat, Muhajir; Suryanto, Suryanto; Rusidi, Rusidi; As'ad, M; Faulina, Sri Tita; Arifin, Didik; Andriani, Nia; Hendrayudi, Hendrayudi; Agustina, Dian Sri; Kurniawan, Budi; Novari, Satria; Saputro, Haris
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 4, No 1 (2024): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v4i1.429

Abstract

Curup Kereta is in the Rambang Jaya village area, Umpu Semenguk District, Way Kanan Regency, Lampung Province. Curup is a tourist destination with very promising potential because its beauty is stunning and beautiful. So it moved the lecturers at Mahakarya Asia University, Baturaja Campus, to help increase the promotion of the potential of train steeplechase tourism through cyberspace. This activity is carried out using direct counseling and assistance methods to create promotional content, both in the form of videos and images and directly uploading them on various social media platforms. With the increase in promotions through cyberspace, currently train cursing is becoming increasingly well known by the wider community. This is proven by the large number of people who see and watch the results of posts on social media from lecturers, students and the Rambang Jaya village community. So that the train curve is increasingly known to the wider community, not only local residents but also people outside the Way Kanan district, so that it can increase the number of tourists who visit the train curve. By increasing the number of tourists visiting, it can improve the economy of the RambangJaya village community.
PENGARUH OTAGO MODIFICATION EXERCISE DALAM MENURUNKAN RESIKO JATUH PADA LANSIA DI POSYANDU BINA SEJAHTERA PALEMBANG TAHUN 2023 Nurjannah, Nurjannah; Kurniawan, Budi
Jurnal Kesehatan Tambusai Vol. 5 No. 2 (2024): JUNI 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v5i2.29063

Abstract

Lanjut usia (Lansia) adalah individu yang telah berada pada usia 60 tahun keatas yang mengalami penurunan secara terus-menerus secara alamiah baik secara fisik maupun psikisnya. Salah satu permasalahan yang sering terjadi pada lansia adalah jatuh. Untuk mencegah risiko jatuh pada lansia adalah dengan menggunakan latihan keseimbangan berupa Otago Modification Exercise. Tujuan penelitian ini diketahuinya pengaruh Otago Modification Exercise dalam menurunkan risiko jatuh pada lansia di Posyandu Bina Sejahtera Palembang tahun 2023. Jenis penelitian yang digunakan adalah kuantitatif dengan desain penelitian One Group Pre-Post Test Design menggunakan kuisoner Morse Fall Scale. Populasinya yaitu seluruh lansia yang ada di Posyandu Lansia Bina Sejahtera Palembang sebanyak 54 lansia. Penelitian ini menggunakan tehnik purposive sampling dan mendapatkan 20 sampel sesuai kriteria inklusi. Berdasarkan analisis uji statistik diperoleh nilai signifikan untuk menurunkan risiko jatuh berdasarkan uji wilcoxon sebesar 0,000 lebih kecil dari taraf signifikan 5% atau (p value = 0,000 < 0,05) maka dapat dinyatakan ada pengaruh yang signifikan Otago Modification Exercise dalam menurunkan risiko jatuh pada lansia di posyandu lansia Bina Sejahtera Palembang. Diharapkan penelitian ini dapat menambah pengetahuan tentang Otago Modification Exercise sehingga kita mampu mengaplikasikannya pada lansia yang mengalami gangguan keseimbangan dan sebagai intervensi untuk pencegahan dan penurunan resiko jatuh pada lansia.
Multiculturalism Of Fear Etnis Tionghoa Pada Pemilihan Presiden Tahun 2019 Davtywa, Daffa; Maryanah, Tabah; Kurniawan, Budi
Journal of Government and Social Issues (JGSI) Vol 1 No 1 (2021): December
Publisher : Government Science Department , Faculty of Social and Political Science - University of Lampung. Journal of Government and Social Issues (JGSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jgsi.v1i1.3

Abstract

The 2019 Presidential Election in Dusun Kebun Sayur Desa Mengkubang, Belitung Timur resulted in Jokowi-Maruf Amin coming out as the winners. The percentage of votes in Dusun Kebun Sayur, Jokowi-Maruf Amin got 80.05% and Prabowo-Sandiaga Uno got 19.95%. One of the biggest votes in Jokowi’s victory came from the Chinese Ethnic group. The purpose of this research is to explain why the Ethnic Chinese in Dusun Kebun Sayur choose the Jokowi-Maruf Amin in the 2019 Presidential Election and to find out if there is true a fear of Ethnic Chinese who will be threatened if the Prabowo is elected president. The theory used in this study is Multiculturalism of Fear (Jacob Levy, 2000). This study used descriptive qualitative method. The data collection techniques used in this study is interviews and documentation. The results of this study showed that the majority of Ethnic Chinese in Dusun Kebun Sayur chose Jokowi-Maruf Amin because of fears about Parbowo's if elected President of Republic of Indonesia. Based on the findings in the field, the Ethnic Chinese fear towards Prabowo because they claimed that Prabowo was the figure responsible for the 1998 riots, this caused Ethnic Chinese trauma to prabowo. On the other side, They are also afraid of Prabowo's supporters who consist of hard-line Islamic groups like FPI. This caused to majority of the Chinese Ethnic in Dusun Kebun Sayur in 2019 presidential election to dominate Jokowi and Maruf Amin.
Analisis Komponen Konstruksi pada Penerapan Persyaratan Green Building Menurut Konsil Green Building Indonesia (GBCI) Kurniawan, Budi; Mochtar, Krishna; Simanjuntak, Manlian Ronald A.
Prosiding Seminar Nasional Teknik Sipil UMS 2020: Prosiding Seminar Nasional Teknik Sipil UMS
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.634 KB)

Abstract

Pembangunan bangunan gedung baru semakin marak terutama di kota-kota besar di Indonesia. Energi dan sumber daya alam semakin banyak digunakan dalam rangka pembangunan dan pemanfaatan bangunan gedung tersebut. Dengan semakin tingginya tingkat polusi di kota-kota besar ditambah dengan penggunaan energi dan sumber daya yang besar, hal ini dapat menimbulkan dampak negatif terhadap lingkungan. Green Building Council Indonesia (GBCI) telah menetapkan persyaratan-persyaratan agar bangunan gedung yang dibangun lebih ramah lingkungan. Dengan memenuhi persyaratan-persyaratan tersebut, sebuah bangunan gedung dapat dinilai untuk mendapatkan sertifikat Greenship dari GBCI. Penelitian ini akan membahas tahapan apa saja yang perlu dilalui sebuah proyek dan kriteria serta persyaratan apa saja yang harus dipenuhi sebuah bangunan gedung untuk mendapatkan sertifikat Greenship Selain itu penelitian ini juga serta komponen-komponen apa saja pada tahap konstruksi yang berpengaruh dalam pemenuhan persyaratan-persyaratan tersebut. Penelitian ini akan menggunakan studi literatur berdasarkan buku panduan Greenship dari GBCI. Dari penelitian ini dihasilkan urutan tahapan penilaian Greenship, kriteria persyaratan Greenship serta komponen-komponen konstruksi yang terkait dengan persyaratan Greenship tersebut. Komponen-komponen konstruksi tersebut dapat dianalisis lebih lanjut untuk menentukan perencanaan material yang akan digunakan pada bangunan gedung yang akan dibangun serta dampak biaya konstruksi pada penerapan Greenship pada bangunan gedung tersebut.
ENTERPRISE RISK MANAGEMENT DAN KUALITAS LABA: PERAN DARI KOMPETENSI AUDIT INTERNAL Kurniawan, Budi; Iskandar, Donant Alananto; Rahmanto, Basuki Toto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3133

Abstract

Abstract - There is debate whether ERM can improve the quality of financial reporting information or not. This study aims to examine the effect of the level of ERM disclosure on the quality of company earnings which is then moderated by internal audit competence. The sample of this study are companies listed on the Indonesia Stock Exchange during 2019 except for financial sector companies. The results of this study show that the level of ERM disclosure has no effect on earnings predictability, earnings smoothing, and earnings volatility. In addition, internal audit competency moderation does not affect the relationship between the level of ERM implementation and earnings quality as measured by earnings predictability, earnings smoothing, and earnings volatility. The implication of this research is that stricter policies will encourage companies to implement ERM better. Future research can test the level of ERM implementation using a case study approach. Keywords: Enterprise Risk Management; Implementasi ERM; Kualitas Laba; Earnings Predictability; Earnings Smoothing; Earnings Volatility; Kompetensi Audit Internal.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

Abstract

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while  investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020 Salma, Afia; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 1 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i1.508

Abstract

The study of this research is to determine the impact of corporate size, leverage, profitability, and sales growth on tax avoidance among listed property and real estate companies in Indonesia from 2017 – 2020. The research uses secondary data from exchange listed financial statements. This study uses secondary data on the financial statement on listed of property and real estate from. The sample were drawn using a targeted sampling technique. The population was 98 companies, the sample was 21 companies, and there were 84 observation. Data anaylisis used panel data regression with the Stata 16 program. The result show that company size and sales growth have a positive and insignificant impact on the tax avoidance. ROA and DER have a negative impact on the tax avoidance.
Pengaruh Return On Asset, Return On Equity, dan Earning Per Share terhadap Harga Saham Alghi Fari, Faishal; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 3 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i3.2711

Abstract

Capital markets help companies to finance their businesses. Investors invest in capital markets with the expectation of profit. Investors invest in capital markets with the expectation of profit. Investors consider financial performance in the form of financial metrics when investing capital. The purpose of this study is to examine the impact of Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS) on stock prices of service sector companies listed on the Indonesian Stock Exchange (IDX). is to judge The period 2018-2021 is listed. The sample consists of 25 manufacturing companies selected using a targeted sampling method based on annual securities report data. Data were analyzed using multiple regression analysis using Eviews 10 for Windows. The results of this study show that the Return on Assets (ROA) and Return on Equity (ROE) variables have a negative impact and are insignificant. Earnings per share (EPS) has a positive impact and significant on stock prices
Pengaruh Pelaksanaan Self Assesment System dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta - Cakung) Wijaya, Elisabet Natalia; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 2 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i2.2727

Abstract

Indonesia as a developing country is intensively developing infrastructure in variousregions to support economic and socio-cultural development. In essence, all developments carried out will be financed by the State Budget (APBN) and the Regional Budget (APBD) which comes from state tax revenue. Tax is a very basicthing, in the procedure for collecting taxes mustbe based on laws and regulations. In essence, those who bear the tax burden are the people. The issue of tax base and tax rate must gothrough the consent of the people represented bythe people's representative institution and theresult of the approval is described in a law thatmust be obeyed by all parties subject to taxobligations. In the Self Assessment systemeverything related to the amount of tax payable must be left entirely to the taxpayer and the success of this Self Assessment System dependslargely on the compliance of the taxpayer.
Co-Authors Achmad Hidir Adriana, Marlia Afriandi, Dian Agustina, Dian Sri Agustine Dwianika Ahmady, Taufik Ain, Naougy Hurun Aktalina, Lucia Alghi Fari, Faishal Amelia, Febrina Risky Amri, Nurzil Andriani, Nia Andrianto, Charles Arifin, Didik As'ad, M Astuty, Dewi Yuni Aulia Bacotang, Bacotang Balangga, Muffaridun Basri, K. Ivo Basuki Toto Rahmanto Bela Purnama Dewi Budiantoro, Tekad Christian, Matthew Davtywa, Daffa Dede, Salfian Ismail Dedy Hermawan Defi Pujianto Dewi Apriyani, Dewi Dewi, Norminawati Dicky Yuswardi Wiratma Donant Alananto Iskandar, Donant Alananto Dwi Martha, Andre DWI SURYANTO Efadeswarni Eva Herianti Fajar Kurniawan Fatmawati, Fatmawati Febianty, Evania Fernandes, Elisabeth E. Fernandes, Elisabeth Ernawaty Fernando, Kenny Florencia Irena Lawita Gunawan HANS-JOACHIM FREISLEBEN Hasyda, Suryadin Hefni Effendi Hendrayudi, Hendrayudi Himawan Indrajat Hurip Pratomo Imawati, Sri Intan Permatasari Intan Safitri Intan Safitri, Intan Jenny Hidayat Jihan Alya Nabillah Joppy Mudeng Jumili Arianto Krishna Mochtar Kristiarini, Susiawati Kurniati Kemer Kusnandar ,, Kusnandar LETASADO, MUHAMAD RUSADI Lina Said Lukito, Alamsyah Machfiroh, Ines Saraswati Manlian Ronald A. Mantiri, Desy M. H Maria, Lisda Martina, Elti Marundha, Amor Mau, Hana Noventari Dasi Meilani, Dian Mohamad Ali Hisyam, Mohamad Ali Muhajir Arafat, Muhajir Muhammad Hafizin Muhammad Romzi, Muhammad Muhammad, Romzi Mukhlis, Muhammad Na P. Bo Ni Putu Eka Widiastuti Nickson J. Kawung, Nickson J. Ninik Umi Hartanti Noorfauzi, Ahmad Ridhani Nuriyah, Nuriyah Nurjanah , Nurjannah Nurjannah Nursatwika, Marcella Abellia Ono Wiharna, Ono Palla, Karima Tunisa Pustika A. Wahidiyat Ramadhianti, Sandika Retno Budhiati, Retno Robi Cahyadi Kurniawan Rompas, Rizald M. Rondang R. Soegianto Rusidi, Rusidi Salma, Afia Sambuaga, Elfina Astrella Saputro, Haris Sartika, Ghina Satria Novari Seruni K.U. Freisleben Soehardjo Poertadji Sri Handayani Sri Mulatsih Sri Mulyani Sri Tita Faulina Suryanto Suryanto Susanto, Ahmad Susiawati, Susiawati Syahputra, Muhammad Budi Syaiful, Deni Tabah Maryanah Tatang Permana, Tatang Tri Jaka Kartana Widiya Astuti Alam Sur Wijaya, Elisabet Natalia Wiratama, Yolanda Rian Zahirman, Zahirman