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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) 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 SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review 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 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 Jurnal Abdi Masyarakat Humanis JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi EDUCATE : Journal of Education and Culture Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Cermin Dunia Kedokteran Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Jurnal Komtika (Komputasi dan Informatika)
Rudy Kurniawan
Jurusan Teknik Elektro UBB
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Pengaruh Pencahayaan pada Showroom Terhadap Kenyamanan Visual (Studi Kasus Showroom Harley Davidson, Bandung) Kurniawan, Rudy; Santoso, Miky Endro; Darmayanti, Tessa Eka
Waca Cipta Ruang Vol. 8 No. 1 (2022): Waca Cipta Ruang : Jurnal Ilmiah Desain Interior
Publisher : Program Studi Desain Interior Unikom

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/wcr.v8i1.6593

Abstract

The role of lighting is an important part of a space design. Its function is not just to be a light, but can create and offer a certain atmosphere that can support its function, in this case the Harley-Davidson Motorcycle showroom. A pleasant atmosphere and providing comfort can make a display object more attractive so as to create a separate experience for consumers or anyone who comes to the showroom. The role of lighting can make a difference in the Harley-Davidson showroom in Bandung with other showrooms. The purpose of this study is to find out the right lighting in the Harley Davidson showroom in Bandung. The research method used is a descriptive approach in the form of written or spoken words from observable people and actors.. based on the showroom that author studied, it was found that the intensity, color and type of lighting are the components of visual comfort and create the image, identity and attractiveness of a showroom. Indirectly, this shows that lighting does not only have tangible values that can be seen by the eye, but also has intangible values that can be felt by the five human senses, one of which is a sense of comfort.
The Development of Animated Video Learning Media Using Animaker to Improve Students' Critical Thinking Skills Nabila, Helmi Ilham; Kurniawan, Rudy; Hidayat, Wahyu
(JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Vol. 8 No. 2 (2025): VOLUME 8 NUMBER 2, JUNE 2025
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/jiml.v8i2.26748

Abstract

Along with the development of Information and Communication Technology, learning media is now increasingly diverse. Teachers must be smart in choosing the right media so that it can facilitate students in understanding the material presented. The purpose of this research is to develop animated video learning media using animaker that is feasible and practical to use in learning mathematics in the classroom. The research method used is the Research and Development (R&D) method. The research model uses the ADDIE model which consists of five stages, namely Analysis, Design, Development, Implementation, and Evaluation. The research subjects in the small-scale trial were 8 students of class XI MAN Kota Cimahi and in the large-scale trial were 24 students of class XII MA Misbahunnur. The data collection technique was carried out by distributing response questionnaires to students to see the average using Microsoft Excel. From the results of product research, the feasibility of the products developed in the small-scale trial was 75%. While in the large-scale trial of 93% so that it is included in the criteria is very feasible. The practicality results of the small and large trials obtained 87% which showed very practical criteria. For a significance value of 0.0005 <0.05, the critical thinking ability whose learning uses animated video learning media using animaker with a scientific approach is better than ordinary learning. Thus, animated video learning media using animaker on statistics material is feasible and practical to use as a medium for learning mathematics.
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.
Efektivitas Implementasi CoreTax Dalam Digitalisasi Perpajakan : Implikasi Terhadap Efisiensi, Profitabilitas dan Peningkatan Penerimaan Pajak Isnaini, Inayah; Yantiana, Nella; Kurniawan, Rudy
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.983

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas implementasi CoreTax dalam digitalisasi perpajakan Indonesia, khususnya di Kantor Wilayah DJP Kalimantan Barat. CoreTax sebagai sistem administrasi perpajakan berbasis teknologi dinilai mampu meningkatkan efisiensi, profitabilitas, dan penerimaan pajak. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus, melibatkan wawancara mendalam dengan narasumber dari Kanwil DJP Kalbar serta analisis data sekunder. Hasil penelitian menunjukkan bahwa CoreTax berhasil mengurangi waktu pemrosesan dokumen hingga 85% dan menurunkan biaya operasional sebesar 42% dalam tiga tahun implementasi. Sistem ini juga meningkatkan transparansi, kepatuhan wajib pajak, dan akses informasi real-time. Namun, ditemukan beberapa kendala teknis seperti kapasitas server yang terbatas, antarmuka kurang ramah pengguna, dan kecepatan akses yang lambat saat traffic tinggi. Penelitian ini merekomendasikan studi longitudinal untuk menilai dampak jangka panjang, analisis komparatif dengan sistem perpajakan digital negara lain, serta penguatan aspek keamanan siber dan integrasi dengan ekosistem ekonomi digital. Temuan ini memberikan kontribusi penting bagi pengembangan kebijakan perpajakan digital yang lebih efektif dan berkelanjutan di Indonesia.
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
Co-Authors ., Rusliyawati Abdul Gofur Adam, Ryan ADLIN, ADLIN Adyas, Dasmansyah Agung Wardana Agus Hartoko Ahmad Sopian, Ahmad Alfian Pradana, Johan Anang Dwi Santoso 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 Budianto, Tri Hendrawan Bugis, Riki Cahya, Fuji Anggun Cahya Candy, Gandhes Tri Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Darwiwing, Muh. Darwiwing Dedy Syah Putra, Dedy Syah Dellaconi, Anggitha Desyana, Gita Dewi Sartika, Diana Dicky Levenus Tahapary 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 Irmawati Irmawati Isnaini, Inayah Jozua Sabandar Khasanah, Magnalia Restu Koerul Anwar Krisnadi, Oktavianus Deri Dwi Kristianty, Cesilia Monika Loura, Berlia M. Helmy, Syarif 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 Nurmin Arianto, Nurmin Oktavianty, Neti Pratama, Muhammad Rahmadi Putri Priyana, Ancella Rachmawaty Rachmawaty, Rachmawaty Rafa, Wukuf Dilvan Rafles Ginting Ramadanti, Indah Ravik Karsidi Retna Mahriani Ridha Taqwa, Ridha Rika Favoria Gusa Rohyana, Ripki Rowi, Saiful Santi, Komputri Apria Sapitri, Maisa Sapja Anantanyu, Sapja Sari Rusmita Sari, Puspa Indah Sharini, Putri Ayu Siti Helmyati Siti Masrochah Situmorang, Santonius Sugiarto S Sugihardjo Sugihardjo Sumarno Syafrudin Syafrudin Syarifah Varbi S, Vieronica Veithzal Rivai Zainal Venus Khatta Salsabila Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Hidayat Wardani, Siti Wibowo, Fahrudin Mukti Yandi, Welly Yantiana, Nella Yeti Kartikasari, Yeti Yusnaini Yusnaini Yusuf, Salma