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Reactualizing the Role of Teachers as Social Agents in the Perspective of Contemporary Sociology of Education Siswanto, Wawan; Jauhari, Ahmad; Mulyana, Asep
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.47446

Abstract

This research aims to reactualize the role of teachers as social agents through the perspective of contemporary educational sociology. In the midst of rapid social transformation due to globalization, digitalization, and cultural pluralism, the function of teachers is no longer limited to the delivery of knowledge, but expands as actors who shape social norms, maintain community integration, and mediate structural inequality in educational institutions. Using a descriptive-qualitative method based on literature study, this paper analyzes the role of teachers in the process of reproduction and transformation of social values, negotiation of cultural identity in the classroom, and the development of students' critical awareness. This study draws on the theoretical frameworks of Emile Durkheim, Pierre Bourdieu, and Paulo Freire to explain how teachers operate within institutional structures while still having agency in driving social change. The results of the analysis show that the sociological role of teachers needs to be understood not only from an institutional point of view, but also as part of a broader socio-cultural dynamic, in which education functions as a medium of social construction. Therefore, a review of the role of teachers as social agents is important in formulating a responsive, democratic, and liberating education system.
Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Cimahi Meliyanti, Wina; Mulyana, Asep; Sutrisna, Wawan Asad; Munawar, Hendrik Sudria; Amperawati, Susani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1362

Abstract

This study aims to determine the extent of the influence of taxpayer awareness and tax knowledge on the compliance of MSME taxpyers at the Cimahi Tax Service Office. This research employs a quantitative descriptive method with a multiple linear regression analysis model. Data was collected by distributing questionnaires directly to 100 respondents. The results indicate that, partially, both taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance. Simultaneously, taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance.  
Pengaruh Biaya Bahan Baku dan Biaya Tenaga Kerja Langsung Terhadap Penjualan PT Mandom Indonesia Tbk. Periode 2018—2024 Puspita, Windi Ayu; Mulyana, Asep; Lesmana, Kusnadi Kibet; Wardhana , Didin; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1363

Abstract

Abstract This study focuses on the sales decline experienced by PT Mandom Indonesia Tbk (TCID) in 2024, which coincided with an increase in raw material expenses. The research aims to evaluate the extent of raw material costs, direct labor expenses, and net sales of PT Mandom Indonesia Tbk throughout the 2018–2024 period. Additionally, the study seeks to analyze the individual (partial) and combined (simultaneous) effects of raw material and direct labor costs on sales outcomes. The dependent variable in this analysis is net sales. Data were analyzed using SPSS version 25, with the company’s financial statements from 2018 to 2024 serving as the data source. A quantitative research design was adopted, employing both descriptive and associative approaches, along with multiple linear regression analysis. The results of hypothesis testing indicate that neither raw material costs nor direct labor expenses significantly affect sales when examined independently. However, when evaluated together, both variables have a statistically significant impact on sales performance.
RANCANG BANGUN SISTEM PEMBELAJARAN PEGAWAI DENGAN METODE E-LEARNING (Studi Kasus di PT Eisai Indonesia). Primasari, Dewi; Eosina, Puspa; Mulyana, Asep
Krea-TIF: Jurnal Teknik Informatika Vol 5 No 1 (2017)
Publisher : Fakultas Teknik dan Sains, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.293 KB) | DOI: 10.32832/kreatif.v5i1.759

Abstract

PT Eisai Indonesia requires better handling of the training system for its employees. Currently direct training in one place is still widely used by the company because this system is still considered effective to transfer the skills and knowledge from the trainer to the trainees. The lack of this system is the difficulty of training for employees who are far from the headquarters. So the developed of a webbased distance learning system equipped with online examination is needed as a benchmark of employee understanding of a training. This system development method refers to the waterfall method that starts from the stage of requartment analysis, design system, the stage of writing program code and the program testing phase. The benefits of this research are to facilitate the company in knowing the employee's understanding of a training, to speed up a training understood by the employee, to reduce the cost of visit and the time needed to do the training and improve the quality of exam result.
Implementation Of Religious Moderation Values In A Multicultural School: A Case Study At SMPN 1 Panawangan Ciamis Masru'ah, Imas; Mubarokah, Syafiqoh; Mulyana, Asep; Suwendi, Suwendi; Setyawan, Cahya Edi
Civilization Research: Journal of Islamic Studies Vol 4 No 2 (2025): Civilization Research: Journal of Islamic Studies
Publisher : PT. Student Rihlah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/crjis.v4i2.96

Abstract

Religious moderation is understood as a balanced, tolerant, and just approach to religious and social life, and it is a crucial strategy for building harmony in diverse societies. This study aims to explore the implementation of religious moderation values in a multicultural school through a case study at SMPN 1 Panawangan Ciamis. Employing a qualitative case study method, data were collected through in-depth interviews, participatory observation, and documentation. The findings reveal that religious moderation is internalized through institutional policy, curriculum integration, extracurricular activities, and the involvement of teachers and parents. The school functions not only as a transmitter of religious values but also as a practical space for fostering tolerance and peace. The key contribution of this study is the presentation of a contextual and applicable model of character education based on religious moderation within public schools. This research has implications for national education policy in promoting moderation as a foundational civic value in Indonesia.
Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Wilayah Kerja UPTD Pelayanan Pajak Daerah Wilayah III Ciparay Al'libani, Ridha Rahim; Prayoga, Indra Aditya; Mulyana, Asep
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 3 No. 3 (2024): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v3i3.1535

Abstract

This research aims to measure the effectiveness of collecting Rural and Urban Land and Building Tax (PBB-P2) in the Work Area of the Regional Tax Service Unit III Ciparay, with a focus on tax collection effectiveness. The research method used is qualitative with a case study approach. Data were collected through in-depth interviews with key informants from various levels of local government, including UPTD Tax staff, sub-district governments, and village governments. Field observations were conducted to directly understand the implementation of tax policies on the ground, while document studies were used to obtain historical and regulatory information. The factors explored in this study include understanding of the tax program, tax compliance, implementation timing, achievement of program goals, and tangible changes produced. The research results indicate that despite challenges such as low public awareness and lack of inter-agency coordination, the implementation of intensive socialization strategies, strengthening the tax information system, and better coordination have improved the effectiveness of PBB-P2 collection. This research provides recommendations for further improvements in socialization, coordination, and strengthening of support systems to support the achievement of tax targets and sustainable regional development. Thus, this research makes an important contribution to understanding effective strategies for improving tax collection at the local level and its relevance in the context of local government in Indonesia.
Manajemen Keuangan Strategis Dalam Industri Kedirgantaraan Ikasari, Anna Christina; Dwitasari, Anita; Mulyana, Asep; Sopandi, Encep
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1477

Abstract

The aerospace industry is a capital-intensive and high-risk sector influenced by global dynamics, government policies, and sustainability issues. This qualitative study uses literature studies from journals, industry reports, and regulatory sources. Six key challenges were identified: capital structure and liquidity risk, global demand volatility, dependence on the state budget, complexity of high-tech project risks, high R&D costs, and ESG demands. Six strategic opportunities were also identified: commercial space market growth, new financing models, financial digitalization, venture capital funding, ESG as an advantage, and local studies of Indonesian airlines. This study proposes six integrated financial strategies: financing diversification, ERM, digital transformation, strengthening ESG, global alliances, and prudential debt policy. This framework is intended to strengthen financial resilience and innovation in the aerospace sector.
Analisis Pendapatan dan Biaya Operasional Keuangan Bandara Internasional Mulyana, Asep; Munawar, Hendrik Sudria; Tiyadi, Keysa Ananda; Sopiyan, Nazala Devita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1546

Abstract

Pengelolaan keuangan bandara merupakan aspek strategis dalam mendukung keberlanjutan operasional, khususnya di Djuanda yang memiliki volume lalu lintas tinggi. Penelitian ini bertujuan untuk memahami secara mendalam dinamika pendapatan dan biaya operasional serta strategi keuangan yang diterapkan dalam pengelolaan bandara. Menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara mendalam dengan manajer keuangan dan operasional bandara. Hasil penelitian menunjukkan bahwa pengambilan keputusan keuangan sangat dipengaruhi oleh kondisi operasional harian, regulasi pemerintah, serta tekanan untuk mempertahankan kualitas layanan. Strategi efisiensi biaya, pemeliharaan infrastruktur, dan diversifikasi sumber pendapatan menjadi langkah utama dalam menjaga stabilitas keuangan bandara. Pendekatan kualitatif ini memberikan gambaran kontekstual dan naratif tentang bagaimana strategi keuangan dibentuk dalam praktik manajerial sehari-hari.
Pengaruh Pemeriksaan Pajak dan Sanksi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi Pada KPP Pratama Bojonagara Meilinda, Neng; Mulyana, Asep; Rizki, Nonon Dherian; Dwitasari, Anita Theresia; Al'libani, Ridha Rahim
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1633

Abstract

This study aims to determine the influence of tax audits and tax sanctions on the income tax (PPh) revenue from individual taxpayers at the Pratama Tax Office (KPP) Bandung Bojonagara during the 2016–2024 period. The research method used is a quantitative research method with a multiple linear regression analysis model. The data used is secondary data. The results of the study show that Tax Audit partially has no effect on Personal Income Tax Revenue, while Tax Sanctions partially have a significant effect on Personal Income Tax Receipt. Tax Audit and Tax Sanctions simultaneously have a significant effect on Personal Income Tax Revenue.      
The Effect of Financial Technology and Financial Inclusion on UMKM Performance with Financial Literacy as an Intervention Variable (Case Study of MSMEs Using Bank Mandiri's Livin Merchant in Bandung City) Anggraeni, Dwi Retno; Rendy, Pras; Mulyana, Asep; Sutisna, Sutisna
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 19, No. 4 : Al Qalam (Juli 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v19i4.5288

Abstract

Data from the Ministry of Cooperatives and SMEs, the number of MSMEs in Indonesia reached 64.2 million and contributed 61.07 percent or 8,573.89 trillion rupiah to GDP. The largest MSMEs throughout Indonesia are dominated by Java Island, the first position as the province with the most MSMEs, namely West Java with 1,494,723 units.MSMEs experience delays in their development and find it difficult to move up a class because MSMEs do not have an innovation concept, an unstructured financial management system and a business pattern that follows current developments due to a lack of financial literacy.Bank Mandiri as a State-Owned Enterprise which is a leading Wholesale Bank in financing, including as a Bank that has the best digital banking product innovation that encourages the growth of MSMEs. Bandung City is one of the cities with the most MSMEs and utilizes services from Bank Mandiri in the form of Livin Merchant, which helps in managing MSME finances and facilitates MSME access to obtain capital loans from the Bank. The research conducted used the Balanced Scorecard as a measure of business performance. Based on the results of a Pre-survey of 30 MSME actors registered as Livin Merchant users in Bandung City randomly, it was obtained that MSME actors had a lack of knowledge in the financial perspective. The variables measured in the study used Financial Technology, financial inclusion and financial literacy as intervening variables on MSME performance.
Co-Authors ., Apriyanti abdul wachid, abdul Adhitya Wardhono Aguspita Dewi, Heni Ahmad Jauhari Aisyah, Tia Yulia Al'libani, Ridha Rahim Alfansi, Lizar Amalia, Novianti Rizki Amperawati, Susani Amrullah, Wahyu Anggraeni, Dwi Retno Apriliani, Silvia Sri Apriyanda Kusuma Wijaya Arinto Wibowo Ayu Vinlandari Wahyudi Bambang Yuniarto budi harsanto Budiman Budiman Cupian, Cupian Darojah, Indah Darusman, Septiandi Eka Daryanti, Eneng Deni Wahyudi Dewi Primasari Dewi, Heni Aguspita Dewi, Rita Komala Dharu Arseno Didin Wardhana Djubaedi, Dedi Doan Perdana Dwitasari, Anita Dwitasari, Anita Theresia Encep Sopandi, Encep Endang Susilawati Fadilla, Fadilla Fadillah, M Ryan Fathoni Imam, Ratu Bilkis Fatkhullah, Faiz Karim Hamzah, Muchammad Wilianto Hayati, Euis Teti Hayatul Khairul Rahmat Heryanto, Toto HIDAYATULLOH, ANA IKHSAN Hidayatuloh, Ana Ikhsan Hilman Mulyana, Hilman Humaira, Jihan Husneni Mukhtar I Putu Yasa Ihsanul, Hafiz Ikasari, Anna Christina Ilma'nunah, Lulu Indriani, Rahma Indriyani Jamil, Maria Ulfah Jazariyah, Jazariyah Juniati, Alvian Karlina, Anita Ayu Khatimah, Nurul Komaladewi, Rita Kurniadi, Stefanie Lesmana, Kusnadi Kibet lina marlina, lina Lukman M. Baga Lutfi, Baharudin Luthfi, Baharudin M, Mariam Maman Suherman Masru'ah, Imas Maulana, Nirwan Meilinda, Neng Meliyanti, Wina Mubarokah, Syafiqoh Munawar, Hendrik sudria Mundayat, Aris Arif Muslih, Imam Mutiudin, Ade Iwan N, Nunung Noviany, Henny Nur Hasanah Nurakilah, Heni Nurizzati, Yeti Nurwijayanti Oktarina Phety, Debora Tri Parman Sukarno Pebriyani, Dita Arfa Phety, Debora Tri Oktarina Prasetyo, Bilal Panji Prayoga, Indra Aditya Priatna, Ami Puspa Eosina Puspita, Windi Ayu Putri, Arni Eza Rahmawati, Ai Rahmawati, Mia Ratnaningsih, Fifit Rendy Munadi Rendy, Pras Reza Kurniawan Ridha Muldina Negara Rikky Gita Hilmawan Ripa'i, Irpan Rizal, Muhammad Fatchur Rizka Rizka, Rizka Rizki Amalia, Novianti Rizki, Nonon Dherian Rizki, Nonon Dheriana Rizki, Vini Rusliana, Iu Sabrina, Eka Putri Hana Saputra, Febrian Eko Saragih, Yerisca Novri Nathania Setyawan, Cahya Edi Shandy, Venny Mellandhia Shifwatussolihat, Shifwatussolihat Sihombing, Jojor Trianita Siswanto, Wawan Siti Hajar Komariah Siti Subaidah Sofyan Sauri, Sofyan Sopiyan, Nazala Devita Sri Lestari Sudarma, Unang sudria, Hendrik Suherman, Ujang Sukmajati, Mada Sulaeman Rahman Nidar Sulastri, Meti Sutisna Sutisna Sutrisna, Wawan Asad Syafa'at, Iin Aulia Syafira Syifauzakia, Syifauzakia Tamsik Udin Tantowi, Nanang Tengku Ahmad Riza Tiyadi, Keysa Ananda Uke Kurniawan Usman Ulfah jamil, Maria Vansugist, Mamay Vini Rizqi, Vini Wa Ode Zusnita Muizu Wa Ode Zusnita, Wa Ode Waruwu, Fotuho Wina Lidiya, Wina Lidiya Winarso D. Widodo Yudhaswara Januarharyono Yudi Ahmad Faisal Yunita Yunita Yunizar Yunizar, Yunizar