p-Index From 2021 - 2026
8.002
P-Index
This Author published in this journals
All Journal AKUNTABILITAS JURNAL ILMIAH PLATAX Jurnal Pembangunan Wilayah dan Kota Jurnal Penelitian dan Pengembangan Pendidikan OSEATEK KOMUNITAS: INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE JUTI: Jurnal Ilmiah Teknologi Informasi Lingua Cultura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Century: Journal of Chinese Language, Literature and Culture Journal of Indonesian Economy and Business Jurnal Penelitian Humaniora Journal of Mechanical Engineering Education (Jurnal Pendidikan Teknik Mesin) Daya Saing : Jurnal Ilmu Manajemen Jusikom : Jurnal Sistem Komputer Musirawas k@ta Jurnal ULTIMA Accounting International Journal of Community Service Learning Jurnal EDUTECH Undiksha JURNAL ANALIS LABORATORIUM MEDIK Holistika : Jurnal Ilmiah PGSD Jurnal Humaniora Teknologi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Values and Character Education Journal Jurnal Humaniora Teknologi Indonesian Community Service and Empowerment Journal (IComSE) Construction and Material Journal Jurnal Pengabdian pada Masyarakat Kepulauan Lahan Kering Jurnal Kesehatan Tambusai Indonesian Journal of Society Engagement (IJSE) Jurnal Pengabdian Masyarakat (ABDIRA) PARAGUNA : Jurnal Ilmiah Pengetahuan, Pemikiran dan Kajian Tentang Seni Karawitan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Masyarakat Indonesia Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Prosiding Seminar Nasional Teknik Sipil UMS JURNAL ABDIKARYASAKTI Media Bina Ilmiah Jurnal Informatika dan Komputer (JIK) Jurnal Sistem Informasi Mahakarya (JSIM) Jurnal Kedokteran Ibnu Nafis Ibnu Sina: Jurnal Kedokteran dan Kesehatan - Fakultas Kedokteran Universitas Islam Sumatera Utara Jurnal Teknologi Lingkungan Journal of Government and Social Issues (JGSI) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Jalan Jembatan Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Dinamika Akuntansi Jurnal Rekayasa Konstruksi PEMIMPIN - Pengabdian Masyarakat Ilmu Pendidikan JURNAL FLOBAMORATA MENGABDI (Journal of Environmental Sustainability Management) Journal of Statistics and Data Science Diophantine Journal of Mathematics and Its Applications
Claim Missing Document
Check
Articles

MODEL HARGA SATUAN DASAR MATERIAL SETEMPAT DI WILAYAH KABUPATEN KOTABARU Kurniawan, Budi; Machfiroh, Ines Saraswati; Sofiyyah, Sofa
Jurnal Rekayasa Konstruksi Vol. 1 No. 1 (2022): Jurnal Rekayasa Konstruksi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jrk.v1i1.3

Abstract

Model harga satuan dasar dalam penelitian ini diperolehnya suatu nilai dengan membandingkan harga satuan material setempat dengan harga satuan material setempat lainnya di masing-masing region di Kabupaten Kotabaru. Mendapatkan nilai indeks pada material ialah membandingkan harga satuan setiap region dengan harga wilayah dasar atau region kategori mudah. Harga yang dimaksud harga survei yang didapat di toko/suplier di tiap wilayah Kabupaten Kotabaru. Harga dasar pembagi sebagai nilai harga satuan termurah sesuai dengan isian formulir yang diterima. Pembagi sendiri antara harga satuan material di setiap region sesuai dengan jenisnya. Hasil dari pembagi antara harga satuan material dengan jenis yang sama menjadi nilai indeks region. Secara umum harga dasar yang dijadikan patokan standar harga satuan material adalah region I. Standar harga satuan material di region II sampai dengan region VII dilakukan dengan bertambahnya prosentase indeks terhadap harga satuan material. Di region I dengan mempertimbangkan faktor-faktor tambahan yang berpengaruh kepada region II, sampai dengan region VII. Dengan mempertimbangkan seperti tersebut diatas maka standar harga satuan material di region II lebih tinggi dari region I dan seterusnya sampai dengan region region VII lebih tinggi dari region I. Dalam pembuatan model, peneliti menggunakan metode matriks. Pada perhitungan model harga satuan dasar material setempat baris (X) yaitu material utama, jumlah kolom (Y) yaitu region atau wilayah pembangunan. Dimana jumlah masing-masing cells sama. Diperolehnya berupa bentuk matrik 7x7 dengan 7 kolom region (Y) dan 7 baris jenis material (X). Dengan mengetahui indeks harga satuan dasar material setempat maka akan mudah dilihat perbandingan di berbagai region.
ANALISA TINGKAT PELAYANAN JALAN (STUDI KASUS: JALAN AHMAD YANI ARAH BALIREJO PELAIHARI KABUPATEN TANAH LAUT) Safitri, Intan; Kurniawan, Budi; Febryana, Shania; Sofiyyah , Sofa
Jurnal Rekayasa Konstruksi Vol. 2 No. 2 (2023): Jurnal Rekayasa Konstruksi
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jrk.v2i2.21

Abstract

Jalan Ahmad Yani - Balirejo adalah jalan perkotaan yang berupa jalan dua lajur dua arah tak terbagi (2/2 UD) yang menghubungkan daerah Kelurahan Angsau dan Balirejo, Kecamatan Pelaihari, kabupaten Tanah Laut. Peningkatan volume lalu lintas harus di imbangi dengan peningkatan tingkat pelayanan jalan. Hasil volume lalu lintas harian rata-rata yang didapatkan sebesar 523,65 smp/jam. Volume puncak terjadi pada sore hari pada pukul 16.00 – 16.10 WITA. Sebagian besar jenis kendaraan yang mendominasi pada jalan Ahmad Yani - Balirejo adalah kendaraan ringan (LV) dengan volume total 2481 smp/jam, sepeda motor (MC) dengan 1778 smp/jam sedangkan volume total kendaraan berat (HV) adalah 161,2 smp/hari. Kecepatan rata – rata kendaraan setempat pada sore hari lebih lambat dari siang hari karena volume lalu lintas puncak terjadi pada sore hari. Kapasitas jalan sebesar 1326,808 smp/jam. Derajat kejenuhan yang diperoleh yaitu 0,39 < 0,75 termasuk ke dalam level aman (MKJI 1997) serta menunjukkan juga bahwa tingkat pelayanan jalan (Level of Service/LOS) yang diperoleh dalam kategori kelas B yaitu arus lalu masih stabil tapi kecepatan mulai terbatas.
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.
Pengaruh Perbedaan dari Laba Akuntansi, Laba Fiskal dan Komponen Laba terhadap Persistensi Laba pada Perusahaan yang Terdaftar di BEI Febianty, Evania; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 4 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i4.3093

Abstract

The motivation behind this study is to inspect the contrast between bookkeeping benefit and available benefit and current profit parts. The contrast between bookkeeping benefit and expense benefit is situated by utilizing the distinction between bookkeeping benefit and duty benefit which is positive and the contrast between bookkeeping benefit and assessment benefit which is negative. The parts of current profit examined are incomes and accumulations. Income is estimated from working income, while gatherings are estimated from the distinction between bookkeeping benefit before charge less working income. Benefit ingenuity is situated with bookkeeping benefit before charge. The examining strategy utilized in this exploration is purposive testing technique. The consequences of the investigation show that the distinction between bookkeeping benefit and financial benefit is positive and working income altogether affects profit industriousness. Gatherings affect income tirelessness. In the interim, the contrast between bookkeeping benefit and available benefit is negative and doesn't altogether affect profit constancy.
Co-Authors Achmad Hidir Adrian Muluk, Muhammad Adriana, Marlia Afriandi, Dian Agustin, Widya Agustina, Dian Sri Agustine Dwianika Ahmad, Rizqy A. R. Ahmady, Taufik Ain, Naougy Hurun Aktalina, Lucia Alghi Fari, Faishal Amelia, Febrina Risky Andriani, Nia Andrianto, Charles Arifin, Didik As'ad, M Astuty, Dewi Yuni Aulia Bacotang, Bacotang Balangga, Muffaridun Basri K, Ivo Basri K., Ivo Basri, K. Ivo Basuki Toto Rahmanto Benny, Vrencia Liviana Budiantoro, Tekad Chao, ShanHua Christian, Matthew Darmansyah Tjitradi Davtywa, Daffa Dede, Salfian Ismail Dedy Hermawan Defi Pujianto Dewi Apriyani, Dewi Dewi, Bela Purnama Dewi, Norminawati Dicky Yuswardi Wiratma Donant Alananto Iskandar, Donant Alananto Dwi Martha, Andre DWI SURYANTO E. Fernandes, Elisabeth Efadeswarni Eva Herianti Fajar Kurniawan Febianty, Evania Febriliyan Samopa Febryana, Shania Fernandes, Elisabeth E. Fernandes, Elisabeth Ernawaty Fernando, Kenny Florencia Irena Lawita Frisia Metta Kurnia, Frisia Metta Gunawan HANS-JOACHIM FREISLEBEN Hefni Effendi Hendrayudi, Hendrayudi Henny P. S. Wijaya Himawan Indrajat Hurip Pratomo Imawati, Sri Indah Masri Intan Permatasari Intan Safitri Intan Safitri, Intan Ismail Dede, Salfian Jenny Hidayat Joppy Mudeng Julia, Jeanny Jumili Arianto Kasse, Monica Marsalina Krishna Mochtar Kristiarini, Susiawati Kurniati Kemer Kusnandar ,, Kusnandar Kusuma Widiastuti, Ni Putu LETASADO, MUHAMAD RUSADI Lina Said Lukito, Alamsyah Machfiroh, Ines Saraswati Manlian Ronald A. Mantiri, Desy M. H Maria, Lisda Martina, Elti Marundha, Amor Meilani, Dian Mohamad Ali Hisyam, Mohamad Ali Muhajir Arafat, Muhajir Muhammad Romzi, Muhammad Muhammad, Romzi Mukhlis, Muhammad Na P. Bo Nabillah, Jihan Alya Nataline, Lianda Ni Putu Eka Widiastuti Nickson J. Kawung, Nickson J. Ninik Umi Hartanti Noorfauzi, Ahmad Ridhani NURIYAH Nuriyah, Nuriyah Nurjanah , Nurjannah Nurjannah Nursatwika, Marcella Abellia Nuryati, Tutty Ono Wiharna, Ono Palla, Karima Tunisa Pustika A. Wahidiyat Ramadhianti, Sandika Randy Kuswanto Retno Budhiati, Retno Robi Cahyadi Kurniawan Rompas, Rizald M. Rondang R. Soegianto Rusidi, Rusidi Salma, Afia Sambuaga, Elfina Astrella Sanjaya, Felicya Saprudin Saprudin, Saprudin Saputro, Haris Sartika, Ghina Satria Novari Sembiring, Rinawati Seruni K.U. Freisleben Setefanus Suprajitno Soehardjo Poertadji Sofiyyah , Sofa Sofiyyah, Sofa Sri Handayani Sri Mulatsih Sri Mulyani Sri Tita Faulina Suryanto Suryanto Susanto, Ahmad Susiawati, Susiawati Susilawati, Susilawati Suwanto, Yohanes Syahputra, Muhammad Budi Syaiful, Deni Tabah Maryanah Tatang Permana, Tatang Tjandring, Sahrul Tri Jaka Kartana Widiastuti, Ni Putu Kusuma Widiya Astuti Alam Sur Wijaya, Elisabet Natalia Wijaya, Filona Sagita Wiratama, Yolanda Rian Wiwi Idawati Yahya, Evelyn Yosephine Wignyo Zahirman, Zahirman Zhu, Shuiqing