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All Journal Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Abdi Insani Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Journal of Agriculture and Animal Science TOFEDU: The Future of Education Journal

Bambang Saputra

STIE Madani Balikpapan

Author-ID : 371514

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 7 Documents Claim Missing Document

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Articles

Tauhid is the Main Solution to Overcoming the Covid-19 Pandemic Monang, Sori; Saputra, Bambang; Harahap, Abdurrohim
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3500

Covid-19 has changed the world order. The number of victims of COVID-19 is increasing day by day. According to the latest figures from the World Health Organization (WHO) Friday (20/07) the number of Covid-19 cases worldwide reached 90,054,813. Various efforts in the context of prevention, treatment, and so on have also been made to prevent the spread of the corona virus, to lockdown and social distancing. However, as a religious community (Islam) the Covid-19 pandemic has actually become an opportunity to increase tauhid to Allah SWT. From the point of view of Islam, the Corona virus outbreak can be seen as a test for a people to always draw closer to Allah. Using the content analysis methodology, this study seeks to link tauhid with the prevention of the COVID-19 pandemic. As a Muslim, we are required to realize tauhid in our daily lives, because tauhid is the basic teaching of Islam on which religious laws are built. The conclusion obtained is that increasing tauhid will be able to prevent the transmission of covid-19 through a strong belief that Allah SWT will take care of His servants who always maintain cleanliness by ablution and also believe in Allah SWT as a healing god (positive thinking) so that it can increase the immunity of the human body.

Fiscal loss as a tax planning strategy in Indonesia Putra, Arie Anggara; Saputra, Bambang; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.702

This study aims to analyze tax planning strategies related to fiscal losses and business closure within the framework of Indonesian taxation law. Fiscal loss, if not properly managed, can lead to suboptimal tax positions for corporate taxpayers, particularly in the context of business termination or restructuring. Through a normative juridical approach combined with case-based analysis, this paper examines several strategic alternatives, including the revaluation of fixed assets to align book and tax values, corporate mergers as a means to utilize carried-forward fiscal losses, and the procedures for Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Confirmation Number (NPPKP) deregistration. These methods are evaluated in terms of their legal basis, practical implementation, and potential tax efficiency outcomes. The findings suggest that with appropriate planning and compliance, taxpayers can mitigate fiscal burdens, optimize the use of past losses, and ensure a lawful and efficient exit from business operations. The study contributes to the understanding of tax planning as a crucial component of corporate financial strategy, particularly in scenarios involving financial distress or liquidation.

Konsep Dasar Ilmu Pengetahuan Sosial di Sekolah Dasar Saputra, Bambang; Vinessa Simorangkir, Gress; Habibah, Siti; Chan, Faizal; Noviyanti, Silvina
Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Vol. 5 No. 1 (2024): Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan)
Publisher : Lembaga Penelitian dan Pengembangan Sumberdaya Wilayah (elrispeswil)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/ainj.v5i1.328

Mempelajari konsep dasar Ilmu Pengetahuan Sosial (IPS) berisi tentang hakikat dan karakteristik konsep dasar IPS, sejarah perkembangan IPS, ruang lingkup dan cakupan konsep yang mendasar pada kajian konsep dasar IPS. Dengan mempelajari materi konsep dasar IPS ini diharapkan mampu membantu memahami konsep-konsep yang mendasar pada kajian IPS yang berpengaruh terhadap kehidupan masa kini dan masa yang akan datang secara kritis dan kreatif. Kajian materi pada buku ini menerapkan pendekatan pengintegrasian ilmu-ilmu sosial dan humaniora. Jenis penelitian ini adalah penelitian kepustakaan, Melalui integrasi nilai-nilai dalam pendidikan IPS akan memberikan bekal kepada siswa dalam mengembangkan diri melalui berbagai keterampilan sosial dalam kehidupannya. Pendidikan IPS membekali siswa tentang pengetahuan, keterampilan, sikap, dan nilai, sehingga dapat membentuk citra diri siswa menjadi manusia yang memiliki jati diri yang mampu hidup di tengah masyarakat dengan damai, dan dapat memberikan manfaat kepada orang lain.

Analisis Korelasi pengaruh Usia terhadap Bobot Badan dan Kualitas Reproduksi Kucing Jantan Putri, Frilianty; Fanni, Rifia Tiara; Suprayoga, Tito; Fitranda, Mulya; Alkausar, Triawan; Pratama, Hadimas Bakti; Radja, Angrek Citadika Ratu; Saputra, Bambang; Abdina, Chairunnisa Filzah; Zakiah, Debita; Syafiqah, Najwa; Chaniago, Rizky Ammrullah
AgriMalS Vol 5 No 2 (2025): Volume 5 Nomor 2 Tahun 2025
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/agrimals.v5i2.1974

Penelitian ini menganalisis variasi dan korelasi pengaruh usia terhadap bobot badan dan parameter kualitas reproduksi (morfometri testis dan motilitas spermatozoa) pada kucing jantan. Data dari kelompok usia di bawah satu tahun hingga di atas tiga tahun menunjukkan adanya tren deskriptif: kelompok usia di atas tiga tahun memiliki rata-rata bobot badan (4,1 ± 0,98 kg) dan panjang testis (2,60 cm) tertinggi, mengindikasikan potensi reproduksi optimal pada usia produktif. . Motilitas spermatozoa optimal diamati pada usia produktif 1–2 tahun (73,80%). Hasil analisis menunjukkan bahwa tidak terdapat perbedaan signifikan secara statistic (p>0,05) pada semua parameter yang diuji. Ketiadaan perbedaan signifikan ini mengindikasikan bahwa usia kronologis bukan merupakan faktor penentu utama pada rentang usia non-geriatri. Stabilitas bobot badan lebih dipengaruhi oleh faktor ekstrinsik seperti nutrisi dan manajemen sementara stabilitas morfometri testis dan motilitas sperma menyiratkan bahwa fungsi reproduksi optimal masih terjaga sebelum memasuki fase penuaan yang signifikan. Hasil analisis Korelasi Pearson antara bobot badan dengan morfometri testis dan motilitas spermatozoa menunjukkan koefisien korelasi yang sangat rendah dan tidak signifikan (p>0,05) untuk semua korelasi. Hal ini mengindikasikan bahwa bobot badan kucing jantan lokal tidak berkontribusi secara efektif sebagai predictor terhadap ukuran testis maupun kualitas sperma. Bobot badan kucing jantan tidak berkontribusi secara efektif sebagai prediktor terhadap ukuran testis maupun kualitas sperma. Dengan demikian, kualitas reproduksi pada kucing jantan dewasa lebih stabil dan kurang dipengaruhi oleh usia atau bobot badan.

PENGUATAN UMKM MELALUI DIGITALISASI KEUANGAN: IMPLEMENTASI APLIKASI SI APIK KEPADA PELAKU UMKM DI KOTA BALIKPAPAN PROVINSI KALIMANTAN TIMUR Harianto, Rudy Pudjut; Asriandi, Asriandi; Saputra, Bambang; Lestari, Ani Linda
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3277

MSMEs play a vital role in the regional economy, but still face challenges in financial recording, digital literacy, and access to financing. This community service program aims to improve MSME capacity through the implementation of the SI APIK application. Activities include outreach, training, mentoring, and evaluation, involving MSMEs in Balikpapan City. The implementation method consists of five stages: outreach, training, mentoring, evaluation, and the development of a sustainability plan. A total of 10 MSMEs in Balikpapan City participated in this program, with a focus on improving digital financial literacy and consistent business transaction recording. Evaluation was conducted through direct observation, questionnaires, and analysis of application usage consistency. The questionnaire results showed that 90% of participants understood the training material, while after the mentoring phase, there was a 70% increase in application-based financial recording practices. This demonstrates that the use of technology can overcome the limited understanding of accounting in MSMEs while encouraging regularity in financial recording. Furthermore, the established success indicators, such as recording financial transactions at a minimum of 80%, participants' ability to operate the application independently up to 90%, preparation of monthly financial reports, and the formation of internal trainers, are starting to be achieved. Thus, the implementation of SI APIK not only provides practical benefits for MSMEs but also supports sustainable development goals by continuously increasing the capacity of small businesses.

DAMPAK DESENTRALISASI FISKAL TERHADAP KORUPSI DI INDONESIA 1 THE IMPACT OF FISCAL DECENTRALIZATION ON CORRUPTION IN INDONESIA Saputra, Bambang
Jurnal Borneo Administrator Vol. 8 No. 3 (2012)
Publisher : Pusjar SKPP Lembaga Administrasi Negara

This research is intended to examine the influence of fiscal decentralization on corruption case in Indonesia. Research population are regencies/municipalities throughout the province in Indonesia, employing secondary data from Dirjen Perimbangan Keuangan Pemerintah Daerah and Transparency International Indonesia (TI- Indonesia) within the period of 2004, 2006, 2008, and 2010. Data analysis is conducted by using path analysis with AMOS program software. The results of this study indicate that, fiscal decentralization has a negative and significant effect on Corruption Perception Index (CPI). The higher the fiscal decentralization, the more higher the corruption is in Indonesia. Keywords: fiscal decentralization, corruptionPenelitian ini bertujuan untuk menguji pengaruh desentralisasi fiskal terhadap korupsi di Indonesia. Populasi penelitian adalah Kabupaten/Kota di seluruh Indonesia, dengan menggunakan data sekunder yang diperoleh dari Dirjen Perimbangan Keuangan Pemerintah Daerah Transparency International Indonesia (TI- Indonesia) tahun 2004, 2006, 2008, dan 2010. Analisis data dilakukan menggunakan analisis jalur dengan program AMOS. Hasil penelitian menunjukkan bahwa, desentralisasi fiskal berpengaruh signifikan dan negatif terhadap Indeks Persepsi Korupsi (IPK). Di Indonesia, semakin tinggi tingkat desentralisasi fiskal maka semakin tinggi tingkat korupsi. Kata kunci: desentralisasi fiskal, korupsi

PENGARUH DESENTRALISASI FISKAL TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT (THE IMPACT OF FISCAL DECENTRALIZATION ON ECONOMIC GROWTH AND SOCIAL WELFARE) Saputra, Bambang
Jurnal Borneo Administrator Vol. 9 No. 1 (2013)
Publisher : Pusjar SKPP Lembaga Administrasi Negara

This study aims to examine the effect of fiscal decentralization on economic growth and social welfare. Samples of the research were districts / cities by province in Indonesia except Jakarta. This research is utilizing secondary data from Central Statistics Agency within period from 2005 until 2011. Data were analyzed by applying stuctural Equation Modeling (SEM) through AMOS program. Results of the research indicate that first, fiscal decentralization has negative and significant effect on economic growth; second, economic growth has positive and significant impact on social welfare; and third, fiscal decentralization has positive and significant impact on social welfare.Keywords: fiscal decentralization, economic growth, social welfare.Penelitian ini bertujuan untuk menguji pengaruh desentralisasi fiskal terhadap pertumbuhan ekonomi dan kesejahteraan masyarakat. Sampel penelitian adalah kabupaten/kota berdasarkan provinsi di Indonesia kecuali DKI Jakarta, menggunakan data sekunder dari Badan Pusat Statistik (BPS) periode 2005 sampai 2011. Data kemudian dianalisis dengan Stuctural Equation Modeling (SEM) melalui program AMOS. Hasil penelitian mengindikasikan bahwa, pertama, desentralisasi fiskal berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi. Kedua, pertumbuhan ekonomi berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat. Ketiga, desentralisasi fiskal berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat.Kata kunci: desentralisasi fiskal, pertumbuhan ekonomi, kesejahteraan masyarakat.

Co-Authors Abdina, Chairunnisa Filzah Asriandi, Asriandi Chaniago, Rizky Ammrullah Faizal Chan Fanni, Rifia Tiara Harahap, Abdurrohim Harianto, Rudy Pudjut Indra Pahala Lestari, Ani Linda Monang, Sori Mulya Fitranda Noviyanti, Silvina Pratama, Hadimas Bakti Putra, Arie Anggara Putri, Frilianty Radja, Angrek Citadika Ratu Siti Habibah Suprayoga, Tito Syafiqah, Najwa Triawan Alkausar Vinessa Simorangkir, Gress Wahono, Puji Zakiah, Debita

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