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All Journal Buletin Studi Ekonomi Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam Jurnal Riset Terapan Akuntansi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Innovation in Research of Informatics (INNOVATICS) International Journal of Business, Law, and Education eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal of Applied Community Engagement (JACE) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Kusno, Hendra Sanjaya
Politeknik Negeri Balikpapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Penerapan Solar Cell untuk Mendukung Ketahanan Energi dan Perekonomian Pedagang Kaki lima Ruang Terbuka Hijau Kota Balikpapan Kango, Riklan; Kusno, Hendra Sanjaya; Pongtuluran, Ezra Hartarto; Wijayani, Dahyang Ika Leni; Suhaedi, Suhaedi
Journal of Applied Community Engagement Vol 2 No 2 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.408 KB) | DOI: 10.52158/jace.v2i2.444

Abstract

The electricity source of the street vendor community in Taman Bekapai, Balikpapan City, depends on PLN sources, resulting in an electrical energy crisis. As well as the amount of investment that must be spent to build a cable system power grid is an obstacle. This service aims to implement 60 WP solar panel technology products with solar cell electricity generation integrated into street vendor cart storefronts as an environmentally friendly electricity operational cost efficiency. The method of implementing activities directly and limitedly pays attention to health protocols. The stages are: (1) implementing electricity source products from new energy for street vendor carts (2) technical and operational assistance for solar panel maintenance for traders, (3) accounting information management training as financial management of partner businesses, (4) evaluation and monitoring of the results of village development program activities. The result of this program is the availability of 1 (one) street vendor cart integrated with 60 WP/h solar panel technology as a source of electrical energy and lighting. The installation of these solar panels can reduce the trader's electricity operations with an efficiency of about 13-17%. In addition, there was a 56% increase in partner knowledge of venture management and a 70% increase in skills in using solar panels as an alternative source of electricity to merchant carts.
Junior Accounting Technician Training for the Business and Management Subject Teacher Forum (STWG) of Balikpapan Wijayani, Dahyang Ika Leni; Kusno, Hendra Sanjaya; Finanto, Hasto
Journal of Applied Community Engagement Vol 3 No 2 (2023): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v3i2.693

Abstract

The purpose of this community service project is to improve the business and management competencies of Balikpapan City vocational school instructors, with a focus on junior accounting technicians' abilities. The service team and partners have agreed upon priority concerns, which include aspects related to partner capabilities and information technology. Regarding partner capability, the challenges faced by partners are as follows: (1) there are very few teachers (one in every 50, or approximately 2% of teachers) who are certified in junior accounting technical competency; (2) teachers want to be able to graduate students from vocational schools who are capable of working as junior accounting technicians; and (3) there are no resources available to assist teachers in becoming certified in junior accounting technical competency. In order to address current issues, the following activity is provided as part of the community service: offline training to help prepare for the junior accounting technician competency exam. There are multiple steps involved in the implementation of this activity: (1) planning; (2) implementation; and (3) monitoring and assessment. Community service journals, mentorship materials, publishing in local mass media are the output targets to be met in this program.
Pengaruh Risiko Kredit dan Kredit Macet Terhadap Profitabilitas pada Masa New Normal: Studi kasus pada Bank konvensional yang Terdaftar di Bursa Efek Indonesia periode 2020-2021 Safitra, Muhamad Redza; Kusno, Hendra Sanjaya
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.203

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Kredit dan Kredit Macet terhadap Profitabilitas pada masa New Normal (Studi kasus pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia periode 2020-2021). Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan yang diterbitkan oleh Bursa Efek Indonesia selama periode 2020-2021. Teknik yang digunakan untuk menentukan sampel yaitu Purposive Sampling. Metode analisis yang digunakan yaitu uji analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa, Risiko Kredit dan Kredit Macet berpengaruh terhadap Profitabilitas. Kemudian, hasil penelitian ini menunjukkan bahwa Risiko Kredit berpengaruh negatif terhadap Profitabilitas dan Kredit Macet tidak berpengaruh terhadap Profitabilitas.
PENGEMBANGAN DAN PENDAMPINGAN SISTEM INFORMASI PENJUALAN SEBAGAI UPAYA PENINGKATAN DAYA SAING UMKM DI KOTA BALIKPAPAN Arazy, Dito Rozaqi; Ismawanto, Totok; Kusno, Hendra Sanjaya; Ramadhani, Ranita; Dewi, Made Lia Anada
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i3.1277

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan efisiensi dan akurasi sistem informasi akuntansi pada siklus penjualan UMKM Musa Bakery di Balikpapan. Mitra pengabdian menghadapi kendala dalam pencatatan penjualan, integrasi sistem, dan analisis performa bisnis. Metode yang digunakan meliputi tiga tahap: persiapan, pelaksanaan, serta monitoring dan evaluasi. Tahap pelaksanaan terdiri dari pengembangan sistem informasi akuntansi, pelatihan dan pendampingan penggunaan sistem, serta integrasi dan pengujian sistem. Hasil pengabdian menunjukkan peningkatan kemampuan mitra dalam mengelola siklus penjualan melalui penggunaan flowchart yang dikembangkan untuk siklus pendapatan, penjualan, dan pembelian bahan baku. Pelatihan dilakukan selama empat hari berturut-turut, mencakup pemaparan dasar sistem informasi akuntansi, praktik penggunaan sistem, dan simulasi penanganan masalah. Monitoring dan evaluasi dilakukan seminggu setelah pendampingan untuk mengatasi kendala yang mungkin muncul. Pengabdian kepada masyarakat ini berhasil meningkatkan efisiensi dan akurasi dalam siklus kegiatan usaha mitra, memberikan dampak signifikan bagi peningkatan kinerja dan daya saing Musa Bakery di pasar yang semakin kompetitif.
Navigating the Business Landscape: The Influence of Infrastructure, Financial Inclusion, Innovation, and Government Policy on Indonesian MSMEs Fahrati, Eny; Kusno, Hendra Sanjaya; Safitri, Elvina
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.424

Abstract

The performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia is examined in this study in relation to a number of different influences. A quantitative examination of 255 MSMEs from various industries, geographies, and sizes is carried out, with an emphasis on the interplay of infrastructure, financial inclusion, innovation, and government policy. In order to investigate the direct and intermediary links between these important determinants and MSME performance, structural equation modeling was employed in the study. The results revealed a strong positive correlation between the variables, demonstrating the critical role that government policies, infrastructure, financial inclusion, and innovation play in fostering business success. Financial inclusion plays a mediating role, and mediation analysis clarifies the contextual elements influencing the connections that are seen. By providing practical insights for business leaders and policymakers to navigate and enhance the business environment, this research advances our understanding of the intricate dynamics inside Indonesia's MSME sector
Determinants of Customer Satisfaction in Mobile Banking: a PLS Analysis of DG Bankaltimtara Application Users Santika, Sisca; Putri Shafar, Habibah; Kusno, Hendra Sanjaya
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.809

Abstract

This study was conducted with the aim to determine and analyze the effect of using DG Bankaltimtara mobile banking application on Customer Satisfaction of PT East Kalimantan and North Kalimantan Regional Development Bank Balikpapan Branch Office. The population in this research is 15,960 customers who use DG Bankaltimtara. Researchers took a sample based on the Slovin formula of 390 respondents. The type of data used is primary data sourced from questionnaires presented in the form of a Likert scale. Data analysis in this study used descriptive analysis methods with the help of the Partial Least Square (PLS) application with the SmartPLS version 3.0 program. The results of this study were obtained using the PLS Evaluation Model to show the effect of using the DG Bankaltimtara Mobile Banking Application on Customer Satisfaction. Ease of Service Users, Credibility of Banking Service Companies, and Transaction Speed are three variables that affect Customer Satisfaction in using Mobile Banking DG Bankaltimtara. However, the System Security variable has no effect on Customer Satisfaction in using Mobile Banking DG Bankaltimtara.
Firm Size, Stock Price, Financial Leverage dan Income Smoothing di Era New Normal Hendra Sanjaya Kusno; Novia Arthamelia Putri Ramadhani; Ida Suriana
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p01

Abstract

This study aims to determine the effect of firm size, stock price and financial leverage on income smoothing. Hypothesis testing was carried out using multiple linear regression analysis. The research population uses Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2020-2021. The sampling method used was purposive sampling, so the number of samples was 28 banks. This study provides empirical evidence that firm size has a positive effect on income smoothing; stock price has no effect on income smoothing; financial leverage has a negative effect on income smoothing. Keywords: Firm Size; Stock Price; Financial Leverage; Income Smoothing.
When Culture Meets Code: Enhancing E-Payment Technology Adoption Through QRIS in The Digital Transformation Sari, Danar Retno; Sorongan, Erick; Kusno, Hendra Sanjaya
Innovation in Research of Informatics (Innovatics) Vol 7, No 1 (2025): March 2025
Publisher : Department of Informatics, Siliwangi University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/innovatics.v7i1.13153

Abstract

Bank Indonesia has implemented the National Non-Cash Movement (GNNT) to advance the payment system in Indonesia, focusing on safety and efficiency. The use of QRIS technology has accelerated transaction processes, reducing queues and increasing efficiency in various sectors. The electronic money component has seen significant growth, especially in non-bank institutions, with a rise in shopping transactions and the number of merchants. Trust in QRIS technology is high due to ease of use and secure transactions, supported by government regulations. This research investigates the factors influencing the adoption of QRIS (Quick Response Code Indonesian Standard) technology as an electronic payment system in Indonesia after the COVID-19 pandemic. The study focuses on the cultural dimensions of Power Distance (PD) and Uncertainty Avoidance (UA), and their influence on Trust and the Attitude to Use QRIS. A quantitative methodology using a questionnaire was employed, involving 103 active QRIS users, with analysis conducted using Structural Equation Modeling (SEM) via SmartPLS. Results show that Uncertainty Avoidance has a significant positive effect on Trust, which in turn significantly influences the Attitude to Use QRIS. However, Power Distance does not significantly impact Trust, suggesting that while government regulations are important, they do not directly enhance trust in the system. The findings highlight the importance of improving user confidence by reducing perceived risks and enhancing the security of the QRIS platform to foster wider adoption of cashless payments. Future research should explore the role of government policies in further detail to enhance user trust in digital payment systems.
Pemetaan Efektivitas Penggunaan MYOB dan Accurate pada Uji Kompetensi Profesi Teknisi Akuntansi Kusno, Hendra Sanjaya; Santika, Sisca; Arazy, Dito Rozaqi; Murtanto, Murtanto
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1684

Abstract

Penelitian bertujuan untuk mengetahui tingkat efektivitas dan tingkat kompeten Penggunaan Aplikasi MYOB dan Accurate Pada Uji Kompetensi Klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif melalui survei menggunakan kueisoner dengan pendekatan cross sectional. Penelitian ini menggunakan jenis data primer melalui metode survei. Populasi dalam penelitian ini adalah peserta uji dari LSP-TA pada klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode pengambilan sampel dalam penelitian ini adalah metode convenience sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu, Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram. Setelah data diolah kemudian hasilnya akan dipaparkan secara deskriptif, dianalisis gambaran tentang fakta–fakta hasil penelitian dan keterkaitannya dengan teori serta, penelitian terdahulu. Hasil penelitian ini menjelaskan bahwa, penggunaan aplikasi komputer akuntansi berupa Accurate lebih efektif dan jumlah peserta uji yang menggunakan aplikasi komputer akuntansi berupa Accurate lebih banyak yang dinyatakan Kompeten dibandingkan peserta ujian yang menggunakan MYOB
The Effect of Financial Literacy, Ease and Trust on the Decision to Use QRIS Agustin, Kety Lulu; Usman, Wilma Widyanti; Kusno, Hendra Sanjaya
MEC-J (Management and Economics Journal) Vol 9, No 2 (2025)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v9i2.28831

Abstract

This study aims to identify the influence of Financial Literacy, Ease of Use, and Trust on Transaction Decisions using QRIS at MSMEs in Balikpapan City. This research uses quantitative method with a sample of 400 MSMEs selected through Accidental sampling technique as part of Non-Probability Sampling. The results show that Financial Literacy, Ease of Use, and Trust simultaneously affect the Transaction Decision using QRIS. Partially, Financial Literacy and Ease of Use affect Transaction Decisions, indicating that increasing Financial Literacy and Ease of Use can encourage decisions to transact using QRIS. Conversely, Trust has no effect on Transaction Decisions using QRIS. This finding indicates that although Trust in the QRIS system does not affect transaction decisions, the Financial Literacy and Ease of Use factors still have an important role in MSME decisions to adopt QRIS as a payment method. This study provides valuable insights into the factors that need to be considered in increasing the adoption of QRIS among MSMEs in Balikpapan City. It is expected that further researchers add other relevant variables in order to get a deeper understanding of the adoption of QRIS by MSMEs.
Co-Authors Abd Rohman Taufiq Agustin, Kety Lulu Aldhea Shafitri Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Darmawan, Arief Rahmad Dewi, Made Lia Anada Dito Rozaqi Arazy Dwi Ayu Fitrianty Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Eviyanti, Novitasari Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismail, Aida Hazlin Ismawanto, Totok Juspa Parasi Kango, Riklan Mairani Safitri Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Nur Vita Opu Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ristika Yulianti Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wijayani*, Dahyang Ika Leni Wijayani, Dahyang Ika Leni Yulianti, Putri Kartika