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Evaluation of C-Reactive Protein, Neutrophil-To-Lymphocyte Ratio, and Absolute Neutrophil Count as Simple Diagnostic Markers for Spontaneous Bacterial Peritonitis Putri, Ayu Sekarani Damana; Supriono, Supriono; Tonowidjojo, Vera Diana; Fitriani, Junjun; Utama, Gede Nanda; Muthmainah, Andi Alfia; Asrinawati, Andi Nur
Journal of Health and Nutrition Research Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jhnresearch.v4i2.497

Abstract

Spontaneous bacterial peritonitis (SBP) is a serious complication of liver cirrhosis with high morbidity and mortality. Early diagnosis is crucial; however, ascitic fluid analysis is invasive and often yields a low culture positivity rate. This study aimed to evaluate the diagnostic performance of C-reactive protein (CRP), absolute neutrophil count (ANC), and neutrophil-to-lymphocyte ratio (NLR) as non-invasive markers for the early detection of SBP. A prospective observational study was conducted on 90 liver cirrhosis patients with ascites undergoing diagnostic paracentesis at Saiful Anwar Hospital, Indonesia. CRP, ANC, and NLR levels were compared between the SBP and non-SBP groups. Receiver operating characteristic (ROC) curves were used to assess diagnostic accuracy, and logistic regression identified independent predictors. NLR and ANC levels were significantly higher in SBP patients (p = 0.004 and p = 0.033, respectively), while the difference in CRP levels was not statistically significant (p = 0.372). NLR showed the best performance (sensitivity 81.8%, specificity 68.2%) at a cut-off of 6.8 and was independently associated with SBP (OR = 11.09, p = 0.019). ANC had similar sensitivity but lower specificity, while CRP demonstrated the weakest predictive value. In conclusion, NLR and ANC are emerging as promising, simple, and cost-effective non-invasive biomarkers for the early screening of SBP in cirrhotic patients, particularly in settings where paracentesis is not readily available. NLR, in particular, holds significant diagnostic value. Conversely, CRP may be less reliable in this patient population. Larger multicenter studies are needed to validate these findings
The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee Safitri, Devi; Zirman, Zirman; Supriono, Supriono
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4401

Abstract

This research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness.
COMPARING LECTURE AND INTERACTIVE DISCUSSION METHODS TO ENHANCE HEPATITIS B KNOWLEDGE IN PREGNANT WOMEN AND COUPLES IN GONDANGLEGI Supriono, Supriono; Wibowo, Bogi Pratomo; Mustika, Syifa; Fachrureza, Mochamad; Imroatussholihah, Al; Prayitno, Tia Rahmi; Amalia, Dinda; Nugroho, Rama Tiar
Caring: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2025): CARING Jurnal Pengabdian Masyarakat (Agustus 2025)
Publisher : Caring: Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.caringjpm.2025.005.02.1

Abstract

Hepatitis B is a global health issue that has a significant impact on society, especially in terms of the risk of transmission from mother to child during childbirth. Health education is an important effort to prevent the spread of infection, particularly among pregnant women. This community service activity aims to increase knowledge about hepatitis B among pregnant women and reproductive-age couples in Gondanglegi, Malang, through two educational methods: lectures and interactive discussions. The lecture was conducted using a conventional approach, where information about hepatitis B was delivered directly to participants with the aid of visual PowerPoint materials to clarify the content. Meanwhile, the interactive discussion involved several speakers discussing the topic of hepatitis B, allowing participants to engage in discussions, share experiences, and ask questions to the speakers. Both methods were effective in increasing participants' knowledge, with the lecture method providing a more significant improvement. This activity is expected to strengthen public understanding of hepatitis B, while also supporting efforts to prevent the transmission from pregnant women to their babies.
Collaboration as a Capacity for Joint Action in Community-Based Cultural Heritage Tourism Management Sentanu, I Gede Eko Putra Sri; Supriono, Supriono; Yustiari, Shinta Happy; Nirmalasandy, Fisca Mentari; Ferdiansyah, Muhammad Reynaldi; Aulia, Sarah Raudatul
Kolaborasi : Jurnal Administrasi Publik Vol. 11 No. 2 (2025): Agustus 2025
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/xpncbf02

Abstract

The research explores the dynamics of cultural heritage tourism management in Kayutangan, Malang City, within the context of the evolving creative economy, innovation, and localism in heritage revitalization. The study aims to describe and analyze stakeholder involvement, factors influencing collective action capacity, and strategies to enhance this capacity in managing cultural heritage tourism. Adopting an interpretive social science approach within a constructivist paradigm, the research utilizes a case study methodology to investigate joint action capacity among community members, government officials, and private sectors. Findings reveal active collaboration among these stakeholders, with coordinated efforts spanning community groups, government bodies, sub-districts, villages, and private enterprises such as banks. This collaboration facilitates improved management of cultural heritage tourism, albeit challenged by limited human resources, low community participation, and conflicts stemming from miscommunication and differing perspectives. The study concludes that sustained and enhanced collaborative governance is vital for the participatory management and sustainable development of heritage tourism in Kayutangan. Strengthening stakeholder relationships and communication channels emerges as a key strategy to overcome existing barriers and support collective welfare through cultural tourism initiatives.
DESAIN STASIUN RADIO YANG ERGONOMIS: SOLUSI UNTUK KENYAMANAN DAN EFISIENSI OPERATOR RADIO AMATIR LOKAL KOTA MATARAM Wiryajati, I Ketut; Adnyani, Ida Ayu Sri; Putra, I Ketut Perdana; Joniarta, I Wayan; Maryati, Sri; Citarsa, Ida Bagus Fery; Supriono, Supriono
Jurnal Bakti Nusa Vol. 6 No. 1 (2025): JURNAL BAKTI NUSA
Publisher : Jurusan Teknik Elektro Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/baktinusa.v6i1.138

Abstract

The Indonesian Amateur Radio Organization (ORARI) plays a crucial role in emergency communication and the development of amateur radio technology. However, a lack of attention to ergonomics in radio station design can lead to health issues and decreased operator efficiency. This study highlights the application of ergonomic principles in amateur radio stations to improve the comfort and efficiency of ORARI operators. Through a participatory approach, observations, questionnaires, and training were conducted on ergonomic sitting posture, optimal equipment arrangement, appropriate lighting, and workplace environmental factors. Evaluation results indicate that ergonomic implementation reduced back pain complaints by 33%, neck strain by 35%, and eye fatigue by 32%. Additionally, operator efficiency increased by up to 25% after ergonomic adjustments. Workstation modifications, including the selection of ergonomic chairs, optimal equipment placement, and proper lighting, contributed to enhanced comfort and productivity. This study confirms that applying ergonomic principles not only benefits the physical health of operators but also improves job satisfaction and communication effectiveness. These recommendations are expected to serve as a reference for ORARI in creating a healthier and more efficient working environment for its members.
ANALISIS PENGARUH UKURAN PERUSAHAAN,LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN UTANG Setian, Suci; Supriono, Supriono
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.258

Abstract

Debt policy is a decision taken by an entity or organization in terms of how debt management will be carried out. This study discusses the effect of company size, liquidity, and profitability on debt policy in coal subsector mining companies listed on the Indonesia Stock Exchange. This research is all coal subsector mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population was 27 companies using purposive sampling technique. Based on the purposive sampling technique, a sample size of 23 companies was obtained. The type of data used is secondary data. The data analysis technique used is multiple regression analysis with hypothesis testing, namely the t test and f test. The results showed that: (1) Company size has a positive and significant effect on debt policy of 5,029. (2) Liquidity has a negative and significant effect on debt policy of -8,514. (3) Profitability has a negative and significant effect on debt policy of -5,138.
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Masrizal, Masrizal
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.877

Abstract

The expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme considerably positively impacts Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly.
BEYOND GREENWASHING: HOW FOREIGN BOARDS TRANSFORM CARBON DISCLOSURE INTO PROFITABILITY Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Khan, Muhammad Arsalan
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

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

Abstract

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DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN: DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING Nadra, Duhan; Zirman, Zirman; Supriono, Supriono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.207-218

Abstract

The aim of this research is to examine and assess the connection between timely financial reporting and profitability, size of company, leverage, audit opinion, and outsider ownership. Companies in the mining sector that were traded on the Indonesia Stock Exchange between 2017-2019 make up the study's sample. 42 data from three years of observation were included in the research sample, which was selected intentionally. Utilizing logistic models, regression analysis is performed. The results of the research indicate that the timing of financial reporting is affected by profitability, business size, and audit opinions. However, leverage has no effect on how quickly financial reports are made.
PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI: THE INFLUENCE OF USER TRAINING AND ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE WITH THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AS A MEDIATOR Helmy, Muhammad Ridho; Fitrios, Ruhul; Supriono, Supriono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.52-71

Abstract

This study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau Province. In this study, the data needed for the entire population sampled were 396 small businesses. The data analysis used in this study is Smart PLS. The results of this study indicate that User training, entrepreneurial leadership has an influence on the implementation of accounting information systems, User training, entrepreneurial leadership, and implementation of accounting information systems has an influence on organizational performance, the role of implementation of accounting information systems is able to mediate the effect of user training and entrepreneurial leadership on organizational performance.
Co-Authors -, Syaifurrahman ., Yudi Fikra A.A. Ketut Agung Cahyawan W Abdullah Satritama Agung N Jati Agus Hermawan Al-Ani, Waleed Khalid Ahmed Al-Musadieq, . Alamsyah, Mudrika Alfiani, Rahmah Almujaddidy, Ulul Albab Amalia, Dinda Amaludin, Amaludin Amarina, Dina Andrew Setiawan Andriani, Winda Anugrah, Rita Ardi Ardi Ari Adrian, Ari Arifah, Rena Ariusmiati, Ariusmiati Arnawan Hasibuan Artono, Gigih Asrinawati, Andi Nur Atmajaya, Sri Dewi Yuliana Aulia, Sarah Raudatul Ayuningtyas, Pratika Azalia, Rahmanita Azmy, Rani Zaina Bary, M. Atta Bogi Pratomo Cipta Ramadhani Dani, Mila Rima Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dianita Mayasari , Ema Dona Primasari, Dona Edfan Darlis Efrizah, Doni Eka Hariyani Eko Suyono, Eko Eliada Herwiyanti Emrinaldi Nur, Emrinaldi Enni Savitri Fachrureza, Mochamad Fadilah, Subhan Fangbethia, Bella Fathurrahman, Riyan Fatonah Fatonah Ferdiansyah, Muhammad Reynaldi Fitri Rahayu Fitriani, Junjun Frizky, Muhammad Revaldi Hani, Sheila Hardi Hardi, Hardi Harijono Achmad Hartiyah, Sri Hedayanti, Nor Helmy, Muhammad Ridho Hendri, Nur Agus Willy Hendro Priyatman, Hendro Herlina H Hermawan, Romy I Ketut Wiryajati I Made Ari Nrartha I Nyoman Wahyu Satiawan I Wayan Joniarta Ida Ayu Sri Adnyani Ida Bagus Fery Citarsa Ilham, Akbar Imroatussholihah, Al julian, julian Junaidi Affan Kamaliah Kamaliah, Kamaliah Khan, Muhammad Arsalan Kriestian, Muhammad Larozsa, Nadina Lumban Batu, Fider M Sayuti M, Rasul M. Rasuli Made Sutha Yadnya Marzuki, Mochammad Jalalul Maulana, Muhammad Sutan Meilda Wiguna Misdawati, Misdawati Misdi, Misdi Mr. I Gede Eko Putra Sri Sentanu Muhammad Saleh Muladi, Sofian Ichsan Muthmainah, Andi Alfia Nadra, Duhan Natsir, Abdul Nirmalasandy, Fisca Mentari Nisa', Khoirun Nisa, Leli Akhlaqun Nizam, Fahrul Nugraheni, Asri Nugroho, Rama Tiar Nurisa, Fadhila Nuurin, Nuurun Alaa Oktavian, M. Pangestuti, Edriana Paurru, Shinta Sisilia Pipin Kurnia Poppy Nurmayanti Porkas Sojuangon Lubis Praja, Dedy Indra Praptapa, Agung Prasetya, Muhammad Yuli Eka Prastiyo, Wiwin Pratama, Rilian Pratiwi, Septhea Dwi Pratomo , Bogi Prayitno, Tia Rahmi PUJI LESTARI Putra, Firmansyah Dwi Putra, I Ketut Perdana Putri, Ayu Sekarani Damana Putri, Azizah Dwiyana Putri, Chintya Kurnia R. Adri Satriawan Surya, R. Adri Satriawan Raden Mohamad Herdian Bhakti Ratna Sari Ratnaningtyas, Yosefin Refina, Luqfia Restu Agusti RINI RINI Riska Natariasari Riswandi, Muhamad Nudisantana Rizaldi, Rasyid Akbar Rizqiansyah, Chrisandy Ruhul Fitrios Ruhul Fitrios Ruhul, Fitrios Rusilawati , Tri Saputra, Ahmad Sandi Yayan Sari, Vina Muliana Sariayu, Martha Vira Sayuti, M Sem Paulus Silalahi Seniari, Ni Made Seno Darmawan Panjaitan Setian, Suci Setyawan, Moh. Bhanu Setyawati, Risa Shinta Happy Yustiari Silviani, Amanda Agnes Siregar, Nur Asyiah Sri Maryati Sudarmiatin Suksmadana, I Made Budi Sultan Sultan Sumantika, Arsyad Sundari, Risky Fajar Supriyatna Supriyatna Syafaruddin Syafaruddin SYAHMINAN, MHD. Syifa Mustika Tonowidjojo, Vera Diana Topowijono, Topowijono Utama, Gede Nanda W, Caecilia Rosma Wardah, Baiq Zohratul Warindi D Wibowo, Bogi Pratomo Wirasari, Riza Ria Yesi Mutia Basri Zirman Zirman, Zirman Zulkarnain, Ismail Abdurrozzaq Zulkarnain, Ismail Abdurrozzaq