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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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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 THE GENERAL ELECTION SUPERVISORY AGENCY IN HANDLING VIOLATIONS IN THE 2024 OGAN ILIR REGIONAL HEAD ELECTION: PERAN BADAN PENGAWAS PEMILIHAN UMUM DALAM PENANGANAN PELANGGARAN PADA PEMILIHAN KEPALA DAERAH OGAN ILIR TAHUN 2024 Sari, Puspa Indah; Taqwa, Ridha; Kurniawan, Rudy
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6542

Abstract

Regional Head Elections (Pilkada) are the primary instrument for realizing popular sovereignty democratically. However, Pilkada practices are often tainted by administrative violations, violations of the organizer's code of ethics, and election crimes. This study aims to analyze the role of the Election Supervisory Agency (Bawaslu) of Ogan Ilir Regency in handling violations in the 2024 Pilkada. The research method used a qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the dominant violations in Ogan Ilir were administrative violations and violations of the organizer's code of ethics, while no vote buying practices were found. The violation reporting mechanism has been implemented, but there are still obstacles in the follow-up of Bawaslu recommendations by the General Elections Commission (KPU). This study emphasizes the need to strengthen Bawaslu's authority, increase human resource capacity, and encourage public participation in election supervision.
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.
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