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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) ELEKTRO Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) Jurnal Komtika (Komputasi dan Informatika) Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Journal of Information System, Applied, Management, Accounting and Research SANITAS: Jurnal Teknologi dan Seni Kesehatan Value: Jurnal Manajemen dan Akuntansi (JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Jurnal Ekonomi Manajemen Sistem Informasi Islamic Insights Journal Jurnal Ilmiah Manajemen Kesatuan JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Eksos Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian Masyarakat Nusantara Akuntansi dan Teknologi Informasi Economicus: Jurnal Ekonomi dan Manajemen Journal of Management and Business AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing Journal of Accounting and Finance Management (JAFM) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Journal of the Community Development in Asia Electron: Jurnal Ilmiah Teknik Elektro PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Jurnal Sosiologi USK (Media Pemikiran & Aplikasi)
Rudy Kurniawan
Jurusan Teknik Elektro UBB
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Financial Performance Comparison Pre and Post-Acquisition of Indonesian Stock Exchange Companies Loura, Berlia; Heniwati, Elok; Kurniawan, Rudy
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.621

Abstract

The business landscape in Indonesia is experiencing heightened competition compared to previous periods. Companies must devise robust strategies to mitigate potential downturns caused by various factors. One viable strategy is acquisitions. However, acquisitions can fail if not meticulously planned and executed. This study analyzes financial performance before and after acquisitions using financial ratios such as Current Ratio (CR), Total Assets Turnover (TATO), Return on Equity (ROE), and Debt to Equity Ratio (DER). The observation period covers two years before and three years after the acquisition (t-2 and t+3). We will compare the financial performance of companies listed on the Indonesia Stock Exchange (IDX) that have undergone acquisitions. The research adopts a comparative approach with a quantitative methodology. The study population consists of fifteen companies listed on the IDX that completed acquisitions between 2018 and 2019. Evaluations are conducted using the Wilcoxon Sign Rank Test and Paired Sample T Test. Although the study found no significant changes in financial performance before and after acquisitions during the observation period, the CR ratio at t+3 compared to t-1 and the DER ratio at t+1 compared to t-1 showed significant differences.
The Effect of Transfer Pricing, Book Tax Difference and Thin Capitalization on Tax Avoidance Practices Elishang, Rachelle; Fahmi, Muhammad; Kurniawan, Rudy
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 5 No 2, July 2024
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v5i2.4761

Abstract

The aim of the study is to test and examine the effect of transfer pricing, book tax difference and thin capitalization on tax avoidance practices. This study uses quantitative methods with a population in the form of all consumer goods industry entities listed on the IDX for the period 2021-2023. Secondary data is the data needed for research and is sourced from the IDX website. Purposive sampling was applied in order to obtain samples and produce a data sample of 72 samples which after trimming extreme data outliers became 63 samples. Data processing utilizes IBM SPSS Statistic 25 software and multiple regression analysis testing, The test results in this study reveal that simultaneously all transfer pricing, book tax difference and thin capitalization variables affect tax avoidance practices. The results in the partial test show that tax avoidance practices can be influenced by transfer pricing. Conversely, book tax difference and thin capitalization do not affect tax avoidance practices. This study has a sample data update of 2023 and examines a sector that is quite rarely researched in related variables. This research is expected to contribute to the understanding and insight of the literature in. In addition, this research is expected to contribute to increasing regulation and public awareness regarding tax avoidance practices also designing more effective tax policies.
Strategi Bisnis Garam menggunakan SWOT-BMC Siswanto, Anang; Alfian Pradana, Johan; Rowi, Saiful; Khatta Salsabillah, Venus; N M Haristanti, Sindy; Putu Hariastuti, Ni Luh; Kurniawan, Rudy
JURMATIS (Jurnal Manajemen Teknologi dan Teknik Industri) Vol. 5 No. 2 (2023): August
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jurmatis.v5i2.4206

Abstract

PT. Garam as a state-owned company needs to overcome the problem of quality inconsistencies and technological constraints in improving company performance and profits, as well as taking advantage of business development opportunities in the salt industry. The purpose of this study is to design a suitable business strategy for PT. Garam by optimizing supply chains, production processes, and selecting quality salt resources. The methods used in this study are BMC, SWOT, and QSPM to identify strengths, weaknesses, opportunities, and threats in the company and formulate the right business strategy for PT. Garam. Based on the resulting strategy match matrix, PT. Garam can consider three ST strategies to optimize strength in facing threats. PT Garam can conduct research to create production technology that does not depend on weather conditions, thus allowing the salt production process to be more stable and efficient. PT Garam can conduct research to create appropriate technology, which can improve overall production quality and efficiency. PT Garam can build brand equity of its products as a marketing strategy to increase competitiveness and customer trust. By adopting these strategies, PT Garam can achieve the goal of improving production efficiency and business growth in the salt market
Pengaruh Harga, Persepsi Resiko, dan Promosi terhadap Keputusan Pembelian pada E-Commerce Tiktok Shop: Studi Kasus Mahasiswa Universitas Tanjungpura Kristianty, Cesilia Monika; Kurniawan, Rudy; Ginting, Rafles
ManBiz: Journal of Management and Business Vol 3 No 3 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i3.7365

Abstract

This research aims to find out the influence of price, preception of risk, and promotion on purcashing decisions using different methods. The research was conducted at Tanjungpura University, Pontianak, with a sample 0f 60 respondents, and used an approach, namely purposive sampling based on users. Tiktok application and those who have made purchases using the Tiktok Shop. In this research, quantitative methods were used. The analysis used is regression analysis, multiple linear which is a measuring tool for understanding the relationship between variables in predicting a value on a variable based on the result studied are proce, pereception of risk, and promotion that consumers can experience in product marketing, all of which influence the purchasing decisions of Tiktok Shop consumers. For each variable, the independent variable, such as setting a price, has a very positive influence on consumers purchasing decisions, perception of risk only has little influence on purchasing decisions because it is not very profitable. Anda finally, promotion have a very positive infience on purchasing decisions because advertising that provides its own value and start power for consumers becomes a purchasing decision for consumers.
ANALISIS INCREASE TAX DAN TAX AMNESTY TERHADAP TAX ASSURANCE DALAM PROBABILITAS PEMERIKSAAN PAJAK Angelina, Natalia; Kurniawan, Rudy; Haryono, Haryono
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 3 (2024): JISAMAR (June-August 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i3.1549

Abstract

Charge is a required commitment owed by people or substances. In this context, the SAMSAT office participates in public services, contributing to fiscal monitoring and supervision of tax amnesty implementation. It was found that individuals tend to disagree more than agree with tax amnesty, but tax amnesty tends to improve tax compliance. The research method used was qualitative, involving interview sessions at the SAMSAT office. The goal was to gather detailed information about various aspects of public services, with the main objective of providing constructive suggestions to enhance service standards. Interviews were conducted at the Samsat UPT Wilayah I Kota Pontianak, covering the overall profile and structure of the institution, as well as documents related to tax regulations. The research results indicate that increased taxes impact tax assurance, affecting both expenditures and central taxes. Tax rates in daily collections are subject to change, and tax assurance plays a crucial role in handling and overseeing local taxpayers. The government ensures compliance with existing tax regulations, monitored by the Regional Revenue Agency and the State Audit Board, with annual routines to engage the general public in a timely manner.
Analyzing Junior High School Students’ Mathematical Communication Ability and Self Esteem using Discovery Learning Model Rohyana, Ripki; Nurdin, Irfan Taufik; Kurniawan, Rudy; Sabandar, Jozua
(JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Vol. 7 No. 4 (2024): VOLUME 7 NUMBER 4, DECEMBER 2024
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/jiml.v7i4.23040

Abstract

Mathematical reasoning, mathematical communication, mathematical problem solving, conceptual understanding, mathematical understanding, creative thinking and critical thinking are part of the mathematical abilities that students must have. One of the goals of learning mathematics according to NCTM is learning to communicate (mathematical communication). Mathematical communication skills in mathematics learning really need to be developed. This type of research design uses a quasi-experimental research design, namely pretest and post-test with non-equivalent control group design . The research used research subjects into two groups, namely the experimental group and the control group. The subjects of this research were students of class VII I MTs As-Sa'adah Padahanten Majalengka, numbering 64 people. Subjects were selected based on experimental class VIII A, 32 people and control class VIIIB, 32 people. Walkthroughs, questionnaires, and tests are techniques used in data collection. Data processing analysis was carried out qualitatively and quantitatively. The results of this research are that there is a difference in the effectiveness of the Discovery Learning model learning approach with the ordinary (conventional) learning model in terms of the aspects of mathematical communication skills and self-esteem of MTs in statistics material. The implications of the Discovery Learning learning model in this research are that it makes it easy for students to remember the lessons learned, integrate self concept according to their initial abilities, focus, be creative in exploratory projects, and the effect of knowledge transfer on learning outcomes can last a long time.
The Effect of Environmental and Social Governance on Company Profitability Levels Azkiya, Satria Tsani; Azmi, Ika Nur; Kurniawan, Rudy
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The aim of this research is to find out how Environmental, Social, and Governance (ESG) Disclosure awareness is related to profitability in Food and Beverage (FnB) sector companies listed on the Indonesia Stock Exchange. This research includes traditional assumption testing, hypothesis evaluation, and descriptive statistical analysis. The test consists of multiple linear regression analysis, simultaneous f test, coefficient of determination test (R2), and partial t test. The preliminary findings suggest that there is no meaningful influence on the dependent variable from ESG disclosure because the significance level of the ESG variable is above 0.05. Conversely, the ENV, SOC, and GOV factors possess a substantial impact regarding the dependent variable as their significance level is below 0.05. The research emphasizes the importance of the link between ESG disclosure and company profitability within the realm of corporate social responsibility, indicating that ESG disclosure could have a positive influence on company profitability through improving the company’s reputation and boosting customer loyalty.
Pengolahan dan Pemanfaatan Sampah Rumah Tangga di Lingkungan Desa Tanjung Baru Kecamatan Indralaya Utara Kabupaten Ogan Ilir Kurniawan, Rudy; Varbi S, Vieronica; Lionardo, Andries; Yusnaini, Yusnaini; Adam, Ryan
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 2 (2024): Agustus 2024 - Januari 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i2.3214

Abstract

The waste problem in Tanjung Baru Village is not a disaster if waste management is managed properly. Good waste management must of course have good environmental management wisdom as well. Environmental wisdom can be seen from how humans treat; objects, plants, animals, and anything around them. This is what is then called ecological intelligence, namely how a person's understanding and knowledge are in understanding their environmental ecosystem, so that they can care about the environment they live in. Therefore, the village asked the PKM team of the Faculty of Social and Political Sciences, Sriwijaya University to provide some kind of guidance to the people of Tanjung Baru Village in utilizing household waste. The low level of public understanding regarding the utilization of household waste causes household waste to be simply thrown away. Household waste processing that has not received the touch of processing technology. This can be seen from the absence of households that process household waste into useful processed products. Efforts to transfer information on household waste processing and utilization technology through this PkM activity have resulted in increasing the motivation and attraction of the community to carry out an environmental care movement by processing and utilizing the household waste produced. The people of Tanjung Baru Village have started to select organic and non-organic waste. Organic waste such as vegetables and leaves are processed into organic fertilizer, while leftover food is given to pets such as chickens and ducks. For non-organic waste, it is collected and sold to collectors of used goods and some are reused for home decorations, for example plastic bottles used as a medium for planting vegetables.
Rancang Bangun Aplikasi Wisata Edukasi Berbasis Android dan QR Code pada Geosite Hutan Kerangas Cendil Belitung Timur Sumarno; Kurniawan, Rudy; Gusa, Rika Favoria
ELECTRON Jurnal Ilmiah Teknik Elektro Vol 4 No 1: Jurnal Electron, Mei 2023
Publisher : Jurusan Teknik Elektro Fakultas Teknik Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/electron.v4i1.36

Abstract

The Cendil Heath Forest Geosite is located in Cendil Village, East Belitung Regency which is part of the Belitong Geopark. On this tour, visitors go around the forest with a tour guide who will explain the details of the flora according to the signboard. Besides making it difficult for guides, this system makes the information obtained by Tourists is not optimal. This study aims to design and build an educational tourism application based on Android and QR code. By building an Android application that has a QR Code scanner feature, detailed flora information in the QR Code will appear so that the information will be delivered optimally. The system created consists of a website system that uses the CodeIgniter framework and an Android system that uses the Kotlin programming language. Testing was carried out with a questionnaire to 30 people with details of 3 Administrators, 5 Managers, and 22 Application Users. The test results show that the Application User is satisfied with the application made both in terms of appearance, convenience, and application functionality. Meanwhile, the response of Managers and Administrators is satisfied with the website that is made both in terms of appearance, ease of use, and application functionality.
Analisis Kelayakan Pemasangan Load Break Switch (LBS) Penyulang Rindik pada Proses Manuver Antar Penyulang di PLN ULP Toboali Syarifah; Kurniawan, Rudy; Asmar
ELECTRON Jurnal Ilmiah Teknik Elektro Vol 2 No 1: Jurnal Electron, Mei 2021
Publisher : Jurusan Teknik Elektro Fakultas Teknik Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/electron.v2i1.261

Abstract

The electric power distribution system is very important for the distribution of electricity to consumers, especially for the continuity of voltage and power services. Currently, due to the maintenance / maintenance of Circuit Breakers in the Rindik feeders, it is necessary to maneuver the load by installing an LBS Load Break Switch (LBS) between the two feeders. From that it is necessary to do an analysis of the power flow between the existing conditions and after the maneuver, obtained based on the Software Simulation in the first condition seen from the end voltage of the Bencah feeder, which is 19,423 kV, with power losses of 0.129 MW. The results of the second condition power flow can be seen at the tip voltage at the Bencah feeder, which is 18,153 kV with a power loss of 0.294 MW. And the simulation results. The third condition of the power flow can be seen from the tip of the Bencah feeder and the City turtle, the value of the end of the Bencah feeder is 18,969 kV and the tip voltage at the City feeder is 19,395 kV with a total power loss of 0.304 MW. Judging from the results of the 3 simulation simulation results, the maneuvering load that produces a good end voltage, and has the most small power losses, is in the first condition maneuver simulation so that it can be stated Load Brek Switch (LBS) Gang asem the first condition is feasible to install.
Co-Authors ., Rusliyawati Abdul Gofur Adam, Ryan ADLIN, ADLIN Adyas, Dasmansyah Alfian Pradana, Johan Anang Siswanto, Anang Anastasia, Vivian Andika Andika Andries Lionardo, Andries Andy Alfatih Angelina, Natalia Angeline, Velicia Ardhi, Qisthi Ardimansyah Ardimansyah Asmar Asmar Asmar, Asmar Aswat, Ibnu Azkiya, Satria Tsani Azmi, Ika Nur BE, Marsum Bugis, Riki Cahya, Fuji Anggun Cahya Candy, Gandhes Tri Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Dedy Syah Putra, Dedy Syah Dewi Sartika, Diana Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryono Haryono Hayati Hehamahua Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Isnaini, Inayah Jozua Sabandar Khasanah, Magnalia Restu Kristianty, Cesilia Monika Loura, Berlia Malik, Sofian Masyitoh, Maulida Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nawawi, Mansyur Ni Luh Putu Hariastuti NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Putri Priyana, Ancella Rafa, Wukuf Dilvan Rafles Ginting Ramadanti, Indah Ravik Karsidi Retna Mahriani Rika Favoria Gusa Rohyana, Ripki Rowi, Saiful Sapitri, Maisa Sapja Anantanyu, Sapja Sari Rusmita Sharini, Putri Ayu Siti Helmyati Siti Masrochah Sugihardjo Sugihardjo Sumarno Syarifah Varbi S, Vieronica Veithzal Rivai Zainal Venus Khatta Salsabila Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Hidayat Wibowo, Fahrudin Mukti Yandi, Welly Yantiana, Nella Yeti Kartikasari, Yeti Yusnaini Yusnaini Yusuf, Salma