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Transformasi Digital Pemasaran Serat Daun Nanas Sebagai Pengembangan Usaha Mikro di Prabumulih Sununianti, Vieronica Varbi; Hapsari Ekonugraheni, Dyah; Alfatih, Andy; Mahriani, Retna; Dewi Sartika, Diana; Kurniawan, Rudy; Masyitoh, Maulida; Yanti, Mery
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5939

Abstract

Artikel ini menganalisis transformasi digital dalam pemasaran serat daun nanas sebagai upaya pengembangan usaha mikro di kota Prabumulih. Tujuannya untuk mengeksplorasi penerapan teknologi digital dalam memperkuat daya saing produk serat daun nanas di pasar global. Metode pengabdian kepada masyarakat yang dilakukan dengan melakukan sosialisasi dan pelatihan kapasitas komunitas lokal terkait pentingnya pemasaran digital yang dilanjutkan dengan praktik langsung dalam pembuatan iklan dan promosi produk melalui platform Instagram. Hasilnya pelaku usaha mikro serat daun nanas menunjukkan antusias tinggi dalam memanfaatkan media sosial dan platform e-commerce untuk memperluas jangkauan pasar, meningkatkan interaksi dengan konsumen, serta mempromosikan produk dengan lebih efektif dan efisien. Temuan ini mengindikasikan bahwa transformasi digital berhasil meningkatkan pengetahuan dan keterampilan pelaku usaha dalam mengelola bisnis mereka. Simpulan artikel ini menekankan pentingnya kolaborasi antara pemerintah, lembaga pendidikan, dan pelaku usaha dalam mendukung digitalisasi usaha mikro yang berpotensi mendorong perubahan sosial dan meningkatkan kesejahteraan ekonomi lokal di kota Prabumulih.
Senior Management Support Moderates the Influence of Auditor Characteristics on Internal Audit Effectiveness Cahya, Fuji Anggun Cahya; Kurniawan, Rudy; Ikhsan, Syarbini
Jurnal Riset Akuntansi dan Auditing Vol 12 No 2 (2025): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v12i2.793

Abstract

This study aims to examine and analyze the influence of internal auditor integrity and moral courage on internal audit effectiveness, as well as to evaluate the moderating role of senior management support. The object of this research is internal auditors working at the BPKP Representative Office of West Kalimantan Province. The sample was determined using a census method involving 43 auditors. Primary data were collected through questionnaires. The analysis method used in this study is structural equation modelling (SEM) with a partial least squares (PLS) approach, processed using the warp-PLS 8.0 application. The novelty of this study lies in the use of warp-PLS, which is still rarely applied in internal audit research, and the specific focus on internal auditors at BPKP, a government institution with a strategic role in public sector supervision. The results show that internal auditor integrity and moral courage have a positive and significant effect on internal audit effectiveness. Furthermore, senior management support is proven to strengthen the connection between individual auditor characteristics and audit effectiveness. This research highlights the importance of integrity, moral courage, and organizational support in building an effective and accountable internal control system, especially within the public sector. Abstrak - Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh integritas auditor internal dan keberanian moral terhadap efektivitas audit internal, serta melihat peran dukungan manajemen senior sebagai variabel moderasi. Objek dalam penelitian ini adalah auditor internal yang bekerja di BPKP Perwakilan Provinsi Kalimantan Barat. Sampel diperoleh dengan teknik sensus terhadap 43 auditor. Data primer dikumpulkan melalui penyebaran kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah structural equation modeling (SEM) dengan pendekatan partial least squares yang diolah menggunakan aplikasi warp-PLS 8.0. Penggunaan aplikasi warp-PLS dan fokus objek pada auditor internal di lingkungan BPKP merupakan novelty dalam penelitian ini, karena penelitian sebelumnya umumnya menggunakan SPSS atau smart-PLS dan belum banyak mengkaji konteks BPKP. Hasil penelitian menunjukkan bahwa integritas auditor internal dan keberanian moral berpengaruh positif dan signifikan terhadap efektivitas audit internal. Selain itu, dukungan manajemen senior terbukti memperkuat hubungan antara karakteristik individu auditor dengan efektivitas audit. Penelitian ini menegaskan pentingnya nilai integritas, keberanian moral, dan dukungan organisasi dalam menciptakan sistem pengawasan internal yang efektif dan akuntabel, terutama di sektor publik.
Penguatan Administrasi dan Tata Kelola Desa Berbasis New Public Service di Desa Tanjung Baru Kecamatan Indralaya Utara Kabupaten Ogan Ilir Provinsi Sumatera Selatan Lionardo, Andries; Kurniawan, Rudy; Adam, Ryan
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 5 No. 1 (2025): Februari - Juli 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.v5i1.3387

Abstract

The practice of public administration in the life of the nation, state and society faces various obstacles that cause the implementation of service and welfare functions to be stalled. Strengthening Village Administration and Governance, especially in Tanjung Baru Village, North Indralaya District, Ogan Ilir Regency, South Sumatra Province, requires the quality of public services, which can be interpreted by comparing the views between the services received and the expectations of the services expected by the village community. In this connection, the poor bureaucratic service is no stranger to seeing and listening, and many formulations have been submitted for the implementation of government in the village. The New Public Service-Based Village Administration and Governance Strengthening Service is aimed at mapping the main problems faced in relation to public services. The method of implementing the activity is through joint lectures, student field practice and research conducted by observation techniques, literature studies and interviews with village officials and the community. Success in terms of public services cannot be separated from the level of understanding of vision between village officers related to their field of duty. Because improving the quality of human resources (HR) always gets priority as part of increasing employee development commitments. In conclusion, by including employees in village priority scale programs and training on the basics of village administration, leadership and the implementation of adaptive organizations are expected to increase village officials' mastery of good public service concepts.
Statistical Analysis of Protection Current Transformer Performance Based on Error Ratio and Knee Voltage on 20 kV Feeder at Bangka Transmission and Substation Service Unit Sapitri, Maisa; Asmar, Asmar; Yandi, Welly; Kurniawan, Rudy
Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Vol 12 No 1 (2025): Jurnal Ecotipe, April 2025
Publisher : Jurusan Teknik Elektro, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jurnalecotipe.v12i1.4558

Abstract

Current Transformers (CTs) are essential components in power system protection, ensuring accurate current measurement for relay operations.. This study evaluates the accuracy of protection CTs used in 20kV feeders at the Bangka Transmission and Substation Service Unit. Measurements were conducted on CTs with 5 and 7 years of usage to analyze ratio error and knee voltage compliance with IEC 61869-2 standards. The results indicate that all CTs meet the standard, with ratio errors below 1% and knee voltages exceeding 60V. Normality tests confirmed that the data are normally distributed, allowing statistical analysis using t-tests. The t-test results showed no significant difference in ratio error and knee voltage between CTs used for 5 and 7 years. This study concludes that aging over this period does not significantly affect CT accuracy, ensuring continued reliability in power system protection.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Industrial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Hermansyah, Hermansyah; Fahmi, Muhammad; Rusmita, Sari; Espa, Vitriyan; Kurniawan, Rudy
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4413

Abstract

This study aims to examine, identify, and analyze the influence of profitability, leverage, and firm size variables on earnings quality. The research employs a quantitative approach using secondary data obtained from the annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period from 2021 to 2024. The companies’ financial statements were obtained directly from their official websites as well as from the website www.idx.co.id. The sample was selected using purposive sampling techniques based on specific, predetermined criteria, resulting in a total of 195 final observational data points that met the research requirements. All collected data were then processed through several analytical procedures, including Descriptive Statistical Analysis, Classical Assumption Tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, Multiple Linear Regression Test, and Hypothesis Testing, with the aid of IBM SPSS (Statistical Package for the Social Sciences) version 26. Based on the analysis results, it was found that profitability affects earnings quality, while leverage has an impact on earnings quality; however, firm size does not have a significant effect on earnings quality.
PENGARUH INDEPENDENSI, PENGALAMAN KERJA AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI Khasanah, Magnalia Restu; Haryono, Haryono; Kurniawan, Rudy
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1832

Abstract

This study aims to test and analyze the effect of independence, auditor work experience, and integrity with professional scepticism as the moderating variable on audit quality. The sample used in this study was 42 respondents with primary data taken using a questionnaire on auditors working at the Financial and Development Supervisory Board Representative Office of West Kalimantan using the WarpPLS software application version 8.0 with the Structural Equation Modeling (SEM) method. The results of the study indicate that: (1) Independence has no significant effect on audit quality. (2) Auditor work experience has a positive and significant effect on audit quality. (3) Integrity has a positive and significant effect on audit quality. (4) Professional scepticism moderates the effect of independence on audit quality significantly but negatively. (5) Professional scepticism moderates the effect of work experience on audit quality positively and significantly. (6) Professional scepticism moderates the effect of integrity on audit quality significantly but negatively. Keywords: Independence, Auditor Work Experience, Integrity, Professional Scepticism, Audit Quality
Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
Determinan minat karir mahasiswa akuntansi dengan penghargaan finansial sebagai moderasi Anastasia, Vivian; Kurniawan, Rudy; Muhsin, Muhsin
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7497

Abstract

Purpose – this study intend to examine and analyze the factors that may influence accounting students' career interest by adding a moderating effect in the form of financial rewards. Methods – This study uses a quantitative approach with purposive sampling. The population consists of 332 accounting students enrolled in 2022, and the sample includes 181 students. The analytical tool used is Warp PLS 8.0. Findings - This study found a significant influence of job market considerations, social values, and work environment on accounting students' career interest. but, if moderating effect added is financial rewards, not all variable can be moderated by it. Financial rewards proven strengthen the influence of job market considerations and work environment on students' career interest, but were not able to strengthen or weaken the influence of social values on accounting students's career interest. Implications - This study can provide a theoretical contribution that supports the Theory of Planned Behavior and Expectancy Theory, which state that career choices are influenced by social attitudes, subjective norms, and perceived control. Originality - This study combines variables from two previous studies by adding a moderating effect in the form of financial rewards.
Strategi Pemasaran Sosial Menabung Sampah di Bank Sampah Prabumulih kurniawan, Rudy; Yusnaini, Yusnaini; Gofur, Abdul; Nurhasan, Nurhasan
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 12, No 2 (2018)
Publisher : Sociology Department Of Syiah Kuala University

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

Abstract

This article aims to analyze the social marketing strategies carried out by Prabumulih's Waste Bank in inviting people to save garbage. This research using a qualitative descriptive approach, informants in this study were all managers of Prabumulih's Waste Bank. The results of this study showed that Prabumulih's Waste Bank does it through three approaches, namely a personal approach, a group approach, and a mass approach. The three approaches are in accordance with the concepts in marketing communication in marketing a product. Sorting out and saving is always delivered by Prabumulih Waste Bank to children and the community as a means of environmental education.Keywords: Social Marketing, Saving Waste, Waste BankArtikel ini bertujuan menganalisis strategi pemasaran sosial yang dilakukan oleh Bank Sampah Prabumulih dalam mengajak masyarakat untuk menabung sampah. Penelitian menggunakan pendekatan deskriptif kualitatif, informan dalam penelitian ini adalah seluruh pengelola Bank Sampah Prabumulih. Hasil penelitian menujukan bahwa dalam melakukan pemasaran sosial, Bank Sampah Prabumulih melakukannya melalui tiga pendekatan, yaitu pendekatan secara personal, pendekatan secara kelompok, dan pendekatan secara massa. Ketiga pendekatan tersebut sesuai dengan konsep dalam komunikasi pemasaran dalam memasarkan sebuah produk. Pilah dan tabung senantiasa disampaikan Bank Sampah Prabumulih kepada anak-anak dan masyarakat sebagai saranan pendidikan lingkungan hidup.Kata kunci: Pemasaran Sosial, Menabung Sampah, Bank Sampah
Gerakan Kelompok KB Pria "Perkasa" Kurniawan, Rudy
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 11, No 1 (2017): Perkembangan dan Pemberdayaan Masyarakat
Publisher : Sociology Department Of Syiah Kuala University

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

Abstract

Tujuan penelitian ini adalah untuk menganalisis gerakan Kelompok KB Pria Perkasa dalam mengkampanyekan penggunakan vasektomi kepada kaum pria dan bagaimana gerakan tersebut dapat menimbulkan kesadaran kaum pria untuk ikut ber-KB menggunakan vasektomi. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif, yang bertujuan untuk mengungkapkan gerakan sosial kelompok KB Pria Perkasa dalam mengkampanyekan vasektomi di Kota Prabumulih. Pengumpulan data melalui wawancara mendalam dengan informan kunci (key informan) dan informan ditentukan secara purposive. Hasil penelitian ini menunjukkan bahwa pelaksanaan gerakan kelompok KB Pria Perkasa dalam mengkampanyekan vasektomi kepada kaum pria bersifat informal. Gerakan yang dilakukan oleh Kelompok KB Pria Perkasa dalam mengkampanyekan vasektomi kepada kaum pria telah mengubah mindset kaum pria agar menggunakan vasektomi. Hal ini dibuktikan dengan adanya peningkatan calon peserta KB Pria yang mau menggunakan vasektomi setiap tahunnya.Kata Kunci: Gerakan kelompok, Kelompok KB Pria, Vasektomi
Co-Authors ., Rusliyawati Abdul Gofur Acintya, Anggie Elma Adam, Ryan Adiguna sugiharto ADLIN, ADLIN Adyas, Dasmansyah Agung Wardana Agus Hartoko Ahmad Sopian, Ahmad Aji Saputra, Angga Alfian Pradana, Johan Aliah, Syarlla Zenia Alja'is Fadillah, Yogi Ananda Putri, Reza Anang Dwi Santoso Anang Siswanto, Anang Anastasia, Vivian Andika Andika Andina, Anissa Sofinaycila Andriani, Selvita Andries Lionardo, Andries Andy Alfatih Angelina, Natalia Angeline, Velicia Ardhi, Qisthi Ardimansyah Ardimansyah Asmar Asmar Asmar, Asmar Asni Sari, Kurnia Aswat, Ibnu Aulia Novita Awaluddin, Moh Alif Azizah, Napinurul Azkiya, Satria Tsani Azzahra Surga, Fatimah Azzahro, Azizah BE, Marsum Budianto, Tri Hendrawan Bugis, Riki Cahya, Fuji Anggun Cahya Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Darwiwing, Muh. Darwiwing Dedy Syah Putra, Dedy Syah Delima, Aisyah Dellaconi, Anggitha Desyana, Gita Dewi Sartika, Diana Dicky Levenus Tahapary Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Fahrizi, Rizki Fajriani, Suci Wahyu Fardhan Arkan Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryono Haryono Hayati Hehamahua Herlianti, Meza Hermansyah Hermansyah Hijriah, Amanah Humaira, Afifa Ika Nur Azmi Ikhsan, Syarbini Ilal Ilham Irmawati Irmawati Jozua Sabandar Kalima, Nurul Khasanah, Magnalia Restu Khodijah, Nandea Koerul Anwar Krisnadi, Oktavianus Deri Dwi Kristianty, Cesilia Monika Lisya Septiani Putri Locita Salsabila, Galuh Loura, Berlia M. Helmy, Syarif Malik, Sofian Mardana, Rachma Martini, Henni Masyitoh, Maulida Maulana, Ridho Adji Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhammad Rifai Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nawawi, Mansyur Ni Luh Putu Hariastuti Novita Hasanah, Aulia Salma NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Nurmin Arianto Okta Fitri, Anisa Oktavianty, Neti Prasetyo, Dwi Arif Pratama, Adithya Pratama, M. Budi Pratama, Muhammad Rahmadi Putri Priyana, Ancella Putri Utaya, Naura Putri, Rienika Rachmawaty Rachmawaty, Rachmawaty Rafles Ginting Rahayu , Fitria Rahmatia Utami, Delfira Ramadanti, Indah Retna Mahriani Rika Favoria Gusa Rizki Febrianti, Nur Robi, Mustar Rohmat Rohyana, Ripki Rowi, Saiful Safitri, Maharani Salsabila Nihel Fazila, Ghania Santi, Komputri Apria Sapitri, Maisa Sari Rusmita Septiana Putri, Lisya Shintia, Mira Siti Helmyati Siti Masrochah Situmorang, Santonius Sugiarto S Sumarno Syafrudin Syafrudin Syakirania, Fela Syarifah Tresno Utami Pratiwi, Utami Utami, Mita Utami, Nesa Varbi S, Vieronica Vargas Rodriguez, Jose Daniel Veithzal Rivai Zainal Venus Khatta Salsabila Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Fajriani , Suci Wahyu Fajriani, Suci Wahyu Hidayat Wardani, Siti Wibowo, Fahrudin Mukti Wukuf Dilvan Rafa Wulandari, Nyayu Tania Yandi, Welly Yansyah, M. Randi Yantiana, Nella Yeti Kartikasari, Yeti Yulita, Ulpa Yunita Maha Rani, Yunita Yusnaini Yusnaini Yusuf, Salma