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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 Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) ARISTO Jurnal Komtika (Komputasi dan Informatika) JURNAL PENDIDIKAN TAMBUSAI Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Journal of Information System, Applied, Management, Accounting and Research SANITAS: Jurnal Teknologi dan Seni Kesehatan Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi (JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Jurnal Ekonomi Manajemen Sistem Informasi Accounting Global Journal Islamic Insights Journal Jurnal Ilmiah Manajemen Kesatuan Didaktik : Jurnal Ilmiah PGSD STKIP Subang JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Jurnal Pengabdian kepada Masyarakat Nusantara Eksos Telcomatics Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian Masyarakat Nusantara Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Economicus: Jurnal Ekonomi dan Manajemen Journal of Management and Business AKUNSIKA: Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Electron: Jurnal Ilmiah Teknik Elektro Jurnal Abdi Masyarakat Humanis JRAP (Jurnal Riset Akuntansi dan Perpajakan) EDUCATE : Journal of Education and Culture Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Cermin Dunia Kedokteran Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Jurnal Komtika (Komputasi dan Informatika) Maharsi : Jurnal Pendidikan Sejarah dan Sosiologi
Rudy Kurniawan
Jurusan Teknik Elektro UBB
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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.
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

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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
Pemasaran Sosial Vasektomi Pada Pria Kurniawan, Rudy
Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Vol 10, No 2 (2016): Pengetahuan dan Pembangunan Kesejahteraan Masyarakat
Publisher : Sociology Department Of Syiah Kuala University

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Abstract

Salah satu program KB yang sedang digalakkan oleh BKBPPPA Kota Prabumulih adalah program KB bagi kaum laki-laki. Program KB untuk kaum laki-laki ini diharapkan dapat membantu dalam menekan angka kelahiran. Kampanye sosial dalam mensoialisasikan program KB kepada kaum laki-laki yang dilaksanakan selama inibelum menunjukkan hasil yang nyata. Permasalahannyaantara lain kurangnya partisipasi khalayak karena tidaktepatnya strategi yang digunakan. Strategi harusnyadisusun sesuai dengan kebutuhan dan karakteristiksasaran serta mempertimbangkan berbagai faktor yangberpengaruh nyata terhadap tingkat partisipasinya. Untuk meningkatkan akseptor KB pria yang menggunakan MOP maka BKBPPPA Kota Prabumulih menggunakan strategi personal selling atau motivator KB untuk mengkampanyekan MOP kepada kaum pria. Penggunaan strategi ini lebih efektif dan efesien karena motivator dalam mengkampanyekannya melalui pendekatan persuasif dan sistem multiple level marketing yaitu sistem reward bagi mereka yang dapat membawa calon akseptor dan mereka bersedia mau menjadi akseptor MOP. Namun, yang menjadi kendala adalah pemahaman masyarakat bahwa penggunaan vasektomi dilarang agama.Kata Kunci: KB, MOP, vasektomi, motivator KB
Co-Authors ., Rusliyawati Abdul Gafur 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 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 Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Darwiwing, Muh. Darwiwing Dedy Syahputra, Dedy 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 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 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 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 Veithzal Rivai Zainal Venus Khatta Salsabillah Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda 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