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All Journal Computer Engineering JAM : Jurnal Aplikasi Manajemen Jurnal Riset Pendidikan Matematika JUPE Indonesian Journal on Software Engineering (IJSE) JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Referensi : Jurnal Ilmu Manajemen dan Akuntansi FIBONACCI: Jurnal Pendidikan Matematika dan Matematika Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Mutakallimin : Jurnal Ilmu Komunikasi Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Jurnal Sistem Informasi Akuntansi International Journal of Applied Finance and Business Studies ProBisnis : Jurnal Manajemen Jurnal Teknologi Sistem Informasi Jurnal Diksatrasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia el-Jizya: Jurnal Ekonomi Islam Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Education Technology Information Social Sciences and Health Jurnal Manajemen dan Bisnis Indonesian Research Journal on Education Socius: Social Sciences Research Journal Journal of Management and Informatics Journal of Technology Informatics and Engineering Jurnal Akademik Pengabdian Masyarakat Lareh Law Review Wealth: Journal of Islamic Banking and Finance Balance: Jurnal Akuntansi, Auditing, dan Keuangan Kusuma : Jurnal Pengabdian Kepada Masyarakat
Hendra Lesmana
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

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Pelatihan penyusunan modul ajar berorientasi nilai bagi guru komunitas belajar matematika SMA Kabupaten OKI untuk mendukung penguatan nilai karakter siswa Aisyah, Nyimas; Chotimah, Umi; Meryansumayeka, Meryansumayeka; Susanti, Elsa; Lesmana, Hendra
Jurnal Anugerah Vol 6 No 2 (2024): Jurnal Anugerah: Jurnal Pengabdian kepada Masyarakat Bidang Keguruan dan Ilmu Pen
Publisher : Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/anugerah.v6i2.7009

Abstract

Pendidikan matematika di Indonesia perlu mengintegrasikan nilai-nilai untuk mencapai tujuan nasional, namun pemahaman guru masih terbatas. Program PkM ini melatih guru Kombel Matematika SMA Kabupaten Ogan Komering Ilir dalam menyusun modul ajar berorientasi nilai dan menghasilkan peningkatan pemahaman dan keterampilan yang guru dalam mengintegrasikan nilai dalam pembelajaran matematika. Pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini dilakukan secara sistematis melalui berbagai tahapan, diantaranya 1) analisis kebutuhan, 2) persiapan, 3) sosialisasi, 4) pelatihan dan penerapan teknologi, 4) pendampingan, 5) evaluasi, 6) tindak lanjut. Peserta kegiatan PkM ini adalah guru kombel matematika SMA kabupaten Ogan Komering Ilir. Berdasarkan hasil analisis angket dan dokumen modul ajara berbasis nilai yang telah disusun oleh mitra, pelatihan yang telah diberikan mampu meningkatkan pemahaman dan keterampilan guru Kombel Matematika SMA Kabupaten OKI dalam menerapkan nilai (value) dan menyusun modul ajar berorientasi nilai. Selain itu, guru mampu menggunakan wizer.me untuk pembelajaran interaktif. Program ini telah memberikan dampak positif dalam memperkaya pengetahuan dan memperkuat keterampilan dalam menyusun modul ajar berorientasi nilai.
PENGEMBANGAN MEDIA PEMBELAJARAN RODA SPINNER PADA PEMBELAJARAN IPAS DI KELAS IV SD NEGERI 33 PALEMBANG Lesmana, Hendra; Djunaidi, Djunaidi; Firdaus, Masagus
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.28758

Abstract

Pengembangan media pembelajaran roda spinner pada pembelajaran IPAS di kelas IV SD Negeri 33 Palembang merupakan penelitian yang bertujuan untuk menghasilkan media pembelajaran roda spinner yangt valid, praktis, dan efektif. Peneliti menggunakan metode penelitian Research and Development (R&D) dengan model pembelajaran ADDIE. Adapun tahapan-tahapan model pembelajaran ADDIE yaitu analysis, design, development, implementation, evaluation. Hasil penelitian mendapatkan hasil kevalidan dari para validator ahli media, Bahasa, dan materi. Kevalidan media sebesar 82%, kevalidan Bahasa sebesar 84%, dan kevalidan materi sebesar 83%, dengan kriteria kevalidan dari ketiga aspek tersebut dinyatakan sangat valid. Menghasilkan rata- rata kepraktisan dari tiga tahapan uji coba, uji coba one to one sebesar 83,3%, uji coba small group sebesar 88,8%, dan uji coba kelompok besar sebesar 88,5%, dengan kriteria kepraktisan dari ketiga tahapan uji coba tersebut dinyatakan sangat praktis. Hasil keefektifan dengan membagikan soal post test kepada peserta didik sebesar 80,769% dengan kriteria keefektifan dinyatakan efektif. Demikian produk berupa media pembelajaran roda spinner pada pembelajaran IPAS di kelas IV SD Negeri 33 Palembang yang dihasilkan dapat dikategorikan sangat valid, sangat praktis, dan efektif sehingga dapat diterapkan dalam pembelajaran.
Analysis of the Application of Management Accounting on Production Cost Efficiency at PT Indofood Sukses Makmur Tb Nibros, Aliffia Rosada; Salamah, Afifah Puti; Ermawati, Dina Era; Rahman, Muhammad; S, Sukamah; Utami, Sri; Lesmana, Hendra
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 4 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17667432

Abstract

This study examines the application of management accounting practices in improving production cost efficiency at PT Indofood Sukses Makmur Tbk, one of Indonesia’s largest consumer goods manufacturers. Using a qualitative descriptive approach, the research analyzes secondary data derived from annual and financial reports from 2022–2025. The study explores the implementation of budgeting, variance analysis, flexible budgeting, responsibility accounting, and Activity-Based Costing (ABC) as key instruments for cost control. Findings show that Indofood has adopted management accounting techniques comprehensively to monitor production activities, allocate resources efficiently, and identify cost deviations. Although total production costs increased annually, the rate of increase declined, indicating improved cost efficiency supported by more accurate cost measurement and strengthened cost-control mechanisms. The company’s ability to align actual costs below budgeted amounts further reflects effective managerial oversight. Overall, the application of management accounting significantly contributes to optimizing material usage, labor, and overhead expenses, while enhancing operational decision-making. The study recommends continuous evaluation of cost variance and encourages future research using primary data to provide deeper insights into the strategic role of management accounting in production efficiency.
The Effect of Financial Compensation on Employee Performance : Study Case at Bank SMBC indonesia Daniel , Daniel; Melyani, Melyani; Syabrinildi, Syabrinildi; Kurniawan, Hendra; Sumantri, Fazhar; Solehudin, Didin; Lesmana, Hendra
Journal of Management and Informatics Vol. 4 No. 3 (2025): December Season | JMI: Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i3.197

Abstract

This research investigates the effect of financial compensation on employee performance at Bank SMBC Indonesia. Using a quantitative approach, 120 employees were surveyed via a structured questionnaire. Data were analyzed using SPSS 26, including reliability testing, normality analysis, simple linear regression, ANOVA, and coefficient testing. The results show that financial compensation has a significant and positive effect on employee performance, with an R² of 0.479, meaning that compensation accounts for approximately 47.9% of the variance in performance. Suggestions for SMBC Indonesia include optimizing compensation mechanisms, such as performance-based bonuses, to enhance employee productivity.
Komunikasi Dakwah Penyuluh Agama Islam Dalam Merespons Tantangan Modernisasi: Studi di Masjid Bait Al-Tawwabin, Desa Krimun Losarang Lesmana, Hendra
Kusuma: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): KUSUMA: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM IAI Pangeran Dharma Kusuma Segeran Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/kjpkm.v3i1.616

Abstract

Modernization creates big challenges for Islamic religious instructors in conveying da'wah amidst social and cultural changes. This research analyzes the da'wah communication strategy at the Bait Al-Tawwabin Mosque, Losarang District, using a qualitative approach through observation, interviews and documentation. The results show that religious instructors utilize digital technology, participatory approaches, and relevant preaching materials to answer the needs of modern society. The challenges faced include limited resources, varying levels of religious understanding, and the influence of popular culture. Innovative communication strategies have been proven to increase congregational participation and religious awareness. This research recommends technology training for religious instructors, collaboration with local communities, and integration of religious moderation values ​​in preaching.
Makna dan Strategi Kewirausahaan Usaha Kuliner Pagi Hari dalam Meningkatkan Perekonomian Keluarga dan Keberlanjutan Usaha Suryanti, Ery; Lesmana, Hendra; Utami, Bernadette Cahya Putri
ProBisnis : Jurnal Manajemen Vol. 17 No. 2 (2026): April: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This research is a qualitative descriptive study, namely research that produces descriptive data in oral or written form. By using a qualitative descriptive approach and the research objects are six morning business actors using a purposive sampling technique. The data used are primary and secondary data, data obtained from observations, data obtained also comes from direct surveys at sales locations and various information obtained to complement the research data. The purpose of this study is to analyze the meaning and strategy of morning culinary entrepreneurship in improving family economics and business sustainability. Data analysis techniques from data presentation to data collection. The results of the study indicate that morning culinary businesses have an important role in the family economy. Morning culinary entrepreneurs earn income from sales to meet daily needs. Business sustainability is supported by the skills of processing ingredients into products and motivational encouragement from the family. This study also provides an overview that morning culinary businesses have the potential to empower the family economy by improving skills, product innovation and support.
Co-Authors Ade Jubaedi Amir, Ja'far Ananta, Ganantri Pika Andri Maulana Yusuf Aqwam Rosadi Kardian Azzahra, Putri Bernadette Cahya Putri Utami Cahya Putri Utami, Bernadette Daniel , Daniel Djumilah Hadiwidjojo Djunaidi Djunaidi Ermawati, Dina Era Ery Suryanti Fadlilah, Lilik Tanwirotul Fazhar Sumantri Fuadatis Sholikha, Akhris Handoko, Melyani Hartini, Dorit Haryanto, Wawan Hery Margono Hisyam, Moch Syafieq Husni Mubarok Husni Mubarok Ilman Nurrohman Yusuf Kurniawan, Ahmad Afrideni Lilik Masamah Maat, Siti Mistima Masagus Firdaus, Masagus Melyani Melyani, Melyani Meryansumanyeka, Meryansumanyeka Meryansumayeka Meryansumayeka Mewa Zabeta, Mewa Mohammad Rendi Valentino Muarrifah, Safrina Muhammad Agus Humaidi Murtianingsih Murtianingsih, Murtianingsih Nani Mulyati Nibros, Aliffia Rosada Noviyanti, Cica Nurwijayanti Nyimas Aisyah Puspa Fortuna Zulfa Rahman, Muhammad Ramasanti, Putri Aulia Rasjid, Nurdina Ratna Kurnia Sari Reni Widyastuti Rizkiana Karmelia Shaura Ruspitasari, Widi Dewi S, Sukamah Salamah, Afifah Puti Sari, Ratna Kurnia Sholikha, Akhris Fuadatis Siligar, E.I Pusta Situju, Sulfayanti Faharuddin Solehudin, Didin Sri Utami Sundari, Oktarina Suranto Suranto Susanti, Elsa Swastika, Rahayu Syabrinildi, Syabrinildi Tanwirotul Fadlilah, Lilik Umi Chotimah Utami, Bernadette Cahya Putri wati erawati Widagdo, Agus Yoserwan Yoserwan, Yoserwan Zulkardi Zulkardi