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Manfaat Vaksinasi Influenza bagi Pasien Diabetes Melitus Kurniawan, Rudy; Tahapary, Dicky Levenus
Cermin Dunia Kedokteran Vol 51 No 3 (2024): Neurologi
Publisher : PT Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55175/cdk.v51i3.1025

Abstract

People with diabetes mellitus have a dysregulated immune system and are more susceptible to infection, which poses a higher risk of severe influenza complications. Current evidence for influenza vaccine effectiveness in people with diabetes mellitus indicates a beneficial reduction of morbidity and mortality. In addition, serological studies show antibody levels elicited from influenza vaccination in diabetes patients show comparable results with healthy adults. Although more controlled clinical trials in diabetes mellitus patients with influenza are needed to reflect the effect of vaccination, current data indicate the need for routine influenza vaccination in diabetes mellitus patients, as recommended by guidelines. Efforts should be made to increase vaccination coverage in this risk group.
Teori Atribusi: Memahami Hubungan Kualitas Layanan, Pemahaman Perpajakan, Implementasi Sanksi dan Kepatuhan Pajak Wardani, Siti; Kurniawan, Rudy; Haryono, Haryono
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.13

Abstract

Tax is a mandatory contribution made by citizens to the government in accordance with the provisions of the law, which is the largest source of income for the state. However, in Indonesia, there are still problems in tax activities, including low tax ratios and low levels of tax compliance. This research aims to investigate the influence of service quality, understanding of taxation, and implementation of sanctions on tax compliance in West Kalimantan Province. The research method used is quantitative with a multiple linear regression analysis approach using the help of the IBM SPSS program in processing the data. Primary data was collected through questionnaires distributed to people who have a Taxpayer Identification Number (NPWP) and regularly report Tax Returns (SPT) to the tax authority. The research results show that service quality does not have a significant effect on tax compliance, while understanding taxation and implementation of sanctions significantly influence tax compliance. The level of tax compliance can be increased by improving service quality, understanding of taxation, and the effectiveness of implementing sanctions. These findings provide valuable insights for tax authorities in improving tax compliance and increasing overall tax revenue.
Palm Oil Workers Employment Policy and Sustainability Lionardo, Andries; Kurniawan, Rudy; Irmawati, Irmawati; Umanailo, Muhamad Chairul Basrun; Santoso, Anang Dwi
ARISTO Vol 13 No 1 (2025): January
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v13i1.9289

Abstract

Employment policies in Indonesia's palm oil industry often have a significant impact on palm oil workers. Many of the government's efforts to appreciate the existence of workers through regulations have stalled due to low participation by plantation owners and companies. The reality of palm oil workers in Musi Banyuasin Regency indicates the weak knowledge of workers and low participation by plantation owners, which results in a lack of security for palm oil workers' livelihoods. This research uses a qualitative approach, collecting in-depth interviews and participant observation data. The research results show that workers' low understanding of labor regulations causes the working conditions of palm oil workers to become increasingly difficult, as does the low participation of plantation owners in the implementation of labor regulations, which makes regulations increasingly less functional as the main aim of making palm oil workers prosperous.
Optimalisasi Branding Dan Strategi Pemasaran Berbasis Kearifan Lokal Sebagai Upaya Peningkatan Daya Saing Umkm Di Kecamatan Kebayoran Lama Kota Administrasi Jakarta Selatan Sugiarto, Sugiarto; Darwiwing, Muh. Darwiwing; Situmorang, Santonius; Anwar, Koerul; Kurniawan, Rudy; Arianto, Nurmin; Rachmawaty, Rachmawaty
Jurnal Abdi Masyarakat Humanis Vol. 6 No. 1 (2024): Jurnal Abdi Masyarakat Humanis
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jamh.v6i1.54600

Abstract

Jurnal ini membahas secara komprehensif tantangan daya saing digital yang dihadapi oleh Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Kebayoran Lama, Jakarta Selatan. Berbagai permasalahan seperti lemahnya kompetensi digital, keterbatasan modal, serta penurunan daya beli masyarakat telah menjadi hambatan signifikan bagi pertumbuhan UMKM. Oleh karena itu, tujuan utama kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah untuk meningkatkan kapasitas pelaku UMKM dalam merumuskan dan menerapkan strategi branding yang berakar pada kearifan lokal, serta mengoptimalkan pemasaran digital. Metode yang digunakan dalam kegiatan ini meliputi serangkaian seminar edukatif, workshop intensif, dan pelatihan partisipatif yang dirancang untuk memberikan pengalaman praktis. Hasil kegiatan secara jelas menunjukkan adanya peningkatan yang signifikan dalam pemahaman pelaku UMKM terkait konsep branding, peningkatan keterampilan dalam pemasaran digital, serta kemampuan mereka untuk mengidentifikasi dan mengintegrasikan identitas merek produk berbasis potensi lokal. Kegiatan PKM ini diharapkan dapat berkontribusi secara substansial terhadap peningkatan daya saing dan keberlanjutan usaha para pelaku UMKM di wilayah Kebayoran Lama, Jakarta Selatan.
Sistem Informasi Vaksinasi Pada Balita Menggunakan Metode Waterfall Kurniawan, Rudy; Artha, Emilya Ully; Wibowo, Fahrudin Mukti
Jurnal Komtika (Komputasi dan Informatika) Vol 3 No 1 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/komtika.v3i1.3468

Abstract

Mertoyudan Health Center is one of the public health service units located in Magelang Regency, Central Java Province. Data processing and vaccination scheduling for children under five years old at this Health Center are still not optimal. The developments in information technology have caused Mertoyudan Health Center start to develop information services using information technology. One of them is using a web-based information system. This research is conducted for building a web based data processing system and vaccination scheduling for children by implementing the Waterfall method. The results of black box testing on users can be obtained that the system which being built has fulfilled the needs of the Mertoyudan Health Center. The needs that has been met are toddlers data processing, scheduling and immunization for toddlers data reports. This system has become a solution for the availability of valid and transparent information for the immunization officers and The Head of this section at Mertoyudan Health Center.
The Role of Financial Performance in Corporate Environmental Expenditure Moderated by Independent Commissioners Pratama, Muhammad Rahmadi; Heniwati, Elok; Kurniawan, Rudy
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7013

Abstract

This study analyzes the influence of profitability, liquidity, and leverage on environmental costs, moderated by independent commissioners. The sample consists of 126 mining and palm oil companies listed on the Indonesia Stock Exchange for 2021–2023, totaling 378 observations. This Study were analyzed using panel data regression method.  the results show that profitability significantly increases environmental costs, while liquidity has a significant negative effect and leverage is insignificant. Independent commissioners do not directly affect environmental costs but strengthen the link between liquidity and environmental spending. These findings suggest that financial performance shapes environmental commitments in different ways, whereas the supervisory role of independent commissioners remains limited. Theoretically, this study reinforces stakeholder theory by confirming that profits extend beyond shareholders to social–environmental needs and enriches environmental accounting literature by revealing liquidity constraints on sustainability. The implications are relevant for companies, boards, and regulators in enhancing sustainability governance.
DETERMINANTS OF PROFITABILITY AMONG INDONESIAN LISTED FIRMS: THE ROLE OF LEVERAGE, EFFICIENCY, AND MARKET VALUATION Saputra, Yopi; Fahmi, Muhammad; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2340

Abstract

This study investigates the determinants of corporate profitability among publicly listed companies in Indonesia. Using firm-year data from the Indonesia Stock Exchange for the 2020–2024 period, we examine how capital structure, operational efficiency, market valuation, investor expectation, firm size, and liquidity relate to profitability. Profitability is proxied by Return on Assets (ROA) and Return on Equity (ROE). We estimate panel regressions and perform robustness checks using alternative specifications and multicollinearity diagnostics. The results show that operational efficiency (net profit margin) and market valuation (price-to-book) are positively and significantly associated with profitability, while leverage (debt-to-equity) exhibits a negative and economically meaningful effect. Investor expectation (price-to-earnings) is positively related to profitability, although the magnitude varies across model choices and profitability proxies. Firm size contributes positively, whereas excessive liquidity is linked to lower profitability, consistent with agency and idle-cash arguments. The findings highlight the importance of balancing growth signals with prudent capital structure and cost efficiency to enhance shareholder value. Policy implications are discussed for managers, investors, and regulators in emerging markets.
Struktur Sosial dan Ekonomi Penghuni Rumah Susun Blok 17 Kelurahan 24 Ilir Kota Palembang Agustrianda, Deva; Awaluddin, Moh Alif; Nasution, Sisy Viola Gendis; Zatty, Nara; Ginting, Oktaviana Br; Kurniawan, Rudy; Putri, Lisya Septiani; Fajriani, Suci Wahyu
JUPEIS : Jurnal Pendidikan dan Ilmu Sosial Vol. 5 No. 2 (2026): JUPEIS: Jurnal Pendidikan dan Ilmu Sosial
Publisher : Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jupeis.Vol5.Iss2.2709

Abstract

Perkembangan wilayah perkotaan di Indonesia ditandai dengan meningkatnya urbanisasi yang membawa dampak perubahan pada struktur sosial dan ekonomi masyarakat. Kota sebagai tempat pemusatan sosial dan ekonomi menjadi tujuan bagi masyarakat untuk meningkatkan taraf kesejahteraan mereka, akan tetapi di sisi lain hal ini dapat memicu ketimpangan sosial dan ekonomi terutamabagi masyarakat menegah ke bawah. Penelitian ini bertujuan untuk memahami sebuah struktur sosial dan ekonomi masyarakat perkotaan yaitu penghuni Rumah Susun Blok 17, Kelurahan 24 Ilir, Kecamatan Bukit Kecil, Kota Palembang, Sumatera Selatan. Penelitian ini menggunakan metode kualitatif dengan pendekatan Fenomenologi. Teknik yang digunakan yaitu melalui observasi langsung ke lapangan, wawancara mendalam dengan para penghuni. Hasil penelitian menunjukkan bahwa mayoritas penghuni Rumah Susun Blok 17 berasal dari kalangan masyarakat menengah ke bawah, dengan tingkat pendidikan yang relatif rendah dan dominan bekerja di sektor informal. Meskipun demikian, struktur sosial masyarakat di lingkungan rumah susun tersebut menunjukkan adanya tingkat kepedulian dan solidaritas yang kuat antarwarga.
RELOKASI ANGGARAN PENDIDIKAN DALAM PROGRAM MAKAN BERGIZI GRATIS DAN REPRODUKSI KETIDAKSETARAAN SOSIAL DALAM PERSPEKTIF PIERRE BOURDIEU Rahmatia Utami, Delfira; Rizki Febrianti, Nur; Locita Salsabila, Galuh; Utami, Mita; Pratiwi, Utami; Kurniawan, Rudy
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 01 (2026): Volume 12 No. 01, Maret 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i01.12032

Abstract

This study aims to analyze the reallocation of education funding in the implementation of the Free Nutritious Meal Program (MBG) and its implications for the reproduction of social inequality from Pierre Bourdieu’s perspective. Education, as a social field, is not a neutral space but an arena in which various forms of capital compete and shape opportunities for social mobility. The reallocation of education budgets to support the MBG program raises fiscal trade-offs that may weaken the emancipatory function of education, particularly for groups that rely heavily on public education services. This research employs a descriptive qualitative method through a literature study of policy documents, official reports, and relevant academic studies. The findings indicate that although the MBG program aims to improve human capital through nutritional interventions, the reallocation of education funding may exacerbate inequalities in the distribution of economic, cultural, social, and symbolic capital within the educational field. Such conditions potentially reinforce mechanisms of social reproduction through habitus and symbolic violence that operate subtly within the education system. Therefore, human development policies should be designed in a complementary manner to ensure that nutritional interventions do not undermine long-term investments in educational quality and equity.
Design and Development of an Android-Based Application for Employee Leave and Absence Management at the Faculty of Science and Engineering, Bangka Belitung University Yulita, Ulpa; Arkan, Fardhan; Kurniawan, Rudy
Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Vol 13 No 1 (2026): Jurnal Ecotipe, April 2026
Publisher : Jurusan Teknik Elektro, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/4gy32d58

Abstract

The process of submitting leave and absence management for employees of the Faculty of Science and Engineering, Bangka Belitung University, is still carried out manually using paper forms, potentially causing delays in information, recording errors, and difficulties in data archiving. This study aims to design and implement an Android- and web-based leave and absence management application system to improve the efficiency of personnel administration. The system development method used includes the stages of needs analysis, system design, implementation, and testing. The Android application was developed using Flutter, while the web-based system uses PHP with a MySQL database and Application Programming Interface (API) integration for real-time data measurement. This system provides features for submitting leave and permits, application history, verification and approval stages by superiors, employee data management, and application status notifications. The results of functional testing indicate that most features run according to system requirements, although there is one date logic validation test that does not meet expectations. Overall, the system developed is able to improve the efficiency of the administrative process, minimize recording errors, and support more structured, transparent, and integrated personnel data management.
Co-Authors ., Rusliyawati Abdul Gofur Adam, Ryan Adetia Wulindari Adiguna sugiharto Adinda, Putri ADLIN, ADLIN Adyas, Dasmansyah Agung Wardana Agus Hartoko Agustrianda, Deva Ahmad Sopian, Ahmad Aji Saputra, Angga Alfian Pradana, Johan Aliah, Syarlla Zenia Aliza , Rigina Aliza, Rigina Alja'is Fadillah, Yogi amirnati, Nindi 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 anida, Yusela Ardhi, Qisthi Ardimansyah Ardimansyah ARISKA, IIS Asmar Asmar Asmar, Asmar Asni Sari, Kurnia Astridianisa, Tasya 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 Candy, Gandhes Tri 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 Diva, Anggra Para Dwi Haryanti, Dwi Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Fadillah, Yogi Alja'is Fahrizi, Rizki Fajriani, Suci Wahyu Fardhan Arkan Ginting, Oktaviana Br Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryanti , Dwi 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 Lapina, Tiara Resta Lisya Septiani Putri Locita Salsabila, Galuh Loura, Berlia M. Helmy, Syarif Maharani, Thita Malik, Sofian Mardana, Rachma Martini, Henni Maryam, Rika Masyitoh, Maulida Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhammad Rifai Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nasution, Sisy Viola Gendis Nawawi, Mansyur Nazhifah, Nada Nisrina Ni Luh Putu Hariastuti Ningsih, Fairo Novita Hasanah, Aulia Salma NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Nurmin Arianto, Nurmin Nurwahyu Al Imani, Geneva Okta Fitri, Anisa Oktavianty, Neti Pengesti, Retno Pramadita, Catherine Felisha Pratama, Adithya Pratama, M. Budi Pratama, Muhammad Rahmadi Pratiwi, Vini Anggun Putra, M.Bagas Pratama Putri Priyana, Ancella Putri Utaya, Naura Putri, Izzaty Nagita Putri, Lisya Septiani Putri, Rienika Rachmawaty Rachmawaty, Rachmawaty Rafa, Wukuf Dilvan Rafles Ginting Rahayu , Fitria Rahmatia Utami, Delfira Ramadanti, Indah Ravik Karsidi Retna Mahriani Rika Favoria Gusa Rizki Febrianti, Nur Robi, Mustar Rohmat Rohyana, Ripki Ronaldi, Steven Rowi, Saiful Safitri, Maharani safriyanto, Ricky Sahara Salsabila Nihel Fazila, Ghania Santi, Komputri Apria Sapitri, Maisa Sapja Anantanyu, Sapja Saputra, Dwi andreanno Saputra, Yopi Sari Rusmita Sari, Kurnia Asni Septiana Putri, Lisya Septiani Putri , Lisya Septiani Putri, Lisya Sharini, Putri Ayu Shintia, Mira Siti Helmyati Siti Masrochah Situmorang, Santonius Suci Wahyu Fajriani Sugiarto S Sugihardjo Sugihardjo Sumarno Syafrudin Syafrudin Syarifah Tresno Tresno, Tresno Umi Khasanah 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 Wulandari, Nyayu Tania Yandi, Welly Yansyah, M. Randi Yantiana, Nella Yeti Kartikasari, Yeti Yista Yulita, Ulpa Yunita Maha Rani, Yunita Yusnaini Yusnaini Yusuf, Salma Zatty, Nara