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All Journal Transmisi: Jurnal Ilmiah Teknik Elektro Jurnal Teknik Elektro Universitas Tanjungpura ELKHA : Jurnal Teknik Elektro IQTISHODUNA Bulletin of Electrical Engineering and Informatics Jurnal Penelitian Pendidikan Journal of Indonesian Tourism and Development Studies The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Administrasi Bisnis Jurnal Akuntansi Multiparadigma International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis Jurnal Informatika dan Teknik Elektro Terapan JURNAL KOLABORASI IJBE (Integrated Journal of Business and Economics) Sebatik JURNAL PENDIDIKAN TAMBUSAI Jurnal Edueco JURNAL AKUNTANSI Jurnal Ilmiah Teknik Mesin "MEKANIK" Dielektrika : Jurnal Ilmiah Kajian Teori dan Aplikasi Teknik Elektro Journal of Energy and Electrical Engineering (JEEE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing International Journal Of Science, Technology & Management (IJSTM) Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Governance Jurnal Responsif : Riset Sains dan Informatika Jumat Ekonomi: Jurnal Pengabdian Masyarakat Akuntansi Bisnis & Manajemen (ABM) juremi: jurnal riset ekonomi Caring : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Teknik Informatika Jurnal Klinik dan Riset Kesehatan Journal of Economic, Business and Engineering (JEBE) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Renewable Energy, Electrical, and Computer Engineering Journal of Innovation Research and Knowledge Journal of Health and Nutrition Research Jurnal Bakti Nusa Jurnal Pepadu Journal of Accounting Research, Organization and Economics (JAROE) Journal Liaison Academia and Society Electrician : Jurnal Rekayasa dan Teknologi Elektro Jurnal Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Penyakit Dalam Indonesia Journal of Management, Economic, and Accounting Telecommunications, Computers, and Electricals Engineering Journal Journal of Indonesia Marketing Association Deka in Medicine Economic and Business Horizon Computer & Science Industrial Engineering Journal Jurnal Akuntansi Pajak dan Manajemen Eko dan Bisnis: Riau Economic and Business Review
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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.
HUBUNGAN STATUS NUTRISI TERHADAP OUTCOME KLINIS PASIEN SIROSIS HATI DI RSUD DR. SAIFUL ANWAR MALANG Supriono, Supriono; Dianita Mayasari , Ema
Jurnal Klinik dan Riset Kesehatan Vol 2 No 3 (2023): Edisi Juni
Publisher : RSUD Dr. Saiful Anwar Province of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jk-risk.02.3.2

Abstract

Introduction: Nutritional status is often associated with mortality and disease morbidity, including liver cirrhosis. Assessment of Tricep Skin Fold (TSF) and mid-arm muscle circumference (MAMC) is an easy parameter of nutritional status. Objective: This study aims to determine the relationship between nutritional status and clinical outcomes in patients with liver cirrhosis. Methods: The study used a retrospective cohort observational design with a sample of 57 patients with liver cirrhosis with various etiologies. The data comes from the results of anthropometric measurements of patients in the poly or inpatient ward and interviews regarding the history of the disease and complications experienced during the last month. Data analysis used the Chi-square test with a 95% Confidence Interval (CI), p < 0.05, to analyze the relationship between nutritional status (TSF and MAMC) with clinical outcomes of liver cirrhosis (hematemesis melena, degree of esophageal varices grade Hepatic encephalopathy (HE) and degree of ascites). Results: Based on the TSF and MAMC values, data on cirrhotic patients who experienced nutritional status with the “low” criteria were 33.3% and 57.89%, respectively. The 'low” TSF value significantly correlates with the HE incidence (p = 0.049) with the RR value of 0.461. The relationship between MAMC and the incidence of ascites was statistically significant (0.004), with an RR value of 0.462. Conclusion: Nutritional status affects the incidence of HE and ascites in liver cirrhosis patients
Identification of Tourism-Based MSME Marketing Management Strategies Hermawan, Romy; Supriono, Supriono; Rizaldi, Rasyid Akbar; Sudarmiatin, Sudarmiatin
Journal of Indonesia Marketing Association (IMA) Vol. 2 No. 2 (2024)
Publisher : Indonesia Marketing Association (IMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69477/ima.v2i2.33

Abstract

Sugihwaras Village is a village located in Ngancar District, Kediri Regency. The Sugihwaras Village area includes plantation areas, forestry areas and the Mount Kelud Tourism Area, which means that some economic activities take place in the agricultural and tourism sectors. A well-known agricultural commodity is pineapple with a typical mainstay product, namely "kelud “Madu” pineapple". The superiority of commodities and the implementation of tourism activities in the Mount Kelud Tourism Area has created new job opportunities, namely Kelud “Madu” Pineapple Traders. In practice, Kelud “Madu” pineapple traders are part of Micro, Small and Medium Enterprises (MSMEs) and as an aspect of Tourism Amenities to support tourism activities in the Mount Kelud Tourism Area. The Kediri Regency Government also supports the potential of “Madu” pineapple in Sugihwaras Village by holding a Pineapple Festival to develop and commercialize the potential of kelud “Madu” pineapple. However, the government's objectives are still not in line with the conditions of MSMEs selling kelud “Madu” pineapples. Therefore, this research seeks to examine marketing management by Kelud “Madu” pineapple traders as supporters of the Mount Kelud Tourism Area. This research uses a qualitative method with an exploratory descriptive approach. Data collection techniques use interviews, observation and documentation. Data analysis consists of data collection, data condensation, data presentation, and drawing conclusions. The research results show that marketing by kelud “Madu” pineapple traders is considered to be quite good in terms of potential, personal, operational, relationship and interaction management. The obstacles encountered by kelud “Madu” pineapple traders are related to the provision of facilities, high purchasing prices, and declining sales. Efforts made by the government include organizing festivals and community training, but there is a need for capital assistance for traders.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono, Supriono; Hartiyah, Sri; Suyono, Eko; Primasari, Dona; Praptapa, Agung; Lestari, Puji; Herwiyanti, Eliada
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Abstract

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM
Arduino Mega Based System Design for Sequence and Phase Difference Detection of Three-Phase Systems Nrartha, I Made Ari; Saputra, Ahmad Sandi Yayan; Supriono, Supriono; Hasibuan, Arnawan; Sayuti, M; Al-Ani, Waleed Khalid Ahmed
Journal of Renewable Energy, Electrical, and Computer Engineering Vol. 2 No. 1 (2022): March 2022
Publisher : Institute for Research and Community Service (LPPM), Universitas Malikussaleh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jreece.v2i1.6889

Abstract

In a three-phase system, the difference in the angle between the phases and the phase sequence of the system is very important to ensure the system functions normally and does not cause damage to the three-phase equipment connected to the system. Trigonometric formulas in multiphase systems are used to obtain the angle difference between the phases and the sequence of phases in the system. The trigonometric formula was tested in a simulation using MATLAB software, then applied to an Arduino Mega-based system. In the simulation, the data are two voltages vs. time with a certain phase angle difference, then using the trigonometric formula in the MATLAB program, the data is recovered from the phase angle difference and the direction of rotation of the two voltages. Based on the valid MATLAB simulation test results, the program algorithm is embedded in an Arduino Mega-based system equipped with 2 voltage sensors and a 2.4-inch TFT LCD. The Arduino Mega-based system has succeeded in detecting and visualizing in the form of a graph the angle difference between the phases and the direction of rotation of the three-phase system.
Three Phase Induction Motor Rotation Direction Control Using PLC Omron CP1E and HMI NB7W-TW00B Nrartha, I Made Ari; Riswandi, Muhamad Nudisantana; Supriono, Supriono
Journal of Renewable Energy, Electrical, and Computer Engineering Vol. 2 No. 2 (2022): September 2022
Publisher : Institute for Research and Community Service (LPPM), Universitas Malikussaleh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jreece.v2i2.9252

Abstract

Rotation direction control on three-phase electric motors is very much needed in industry as driving machines such as mixers, grinders, conveyors, and transportation machines. This study proposes controlling the rotational direction of a three-phase induction motor automatically using an Programmable Logic Control (PLC) Omron CP1E which is connected to the Human Machine Interface (HMI) NB7W-TW00B. The HMI NB7W-TW00B provides timing instructions to the PLC to change the direction of rotation of the induction motor. To provide safe operation of the induction motor due to changes in the direction of rotation, the PLC control was given a delay of 1 to 4 seconds. The results show that a delay of 1 to 4 seconds provides a linear reduction in speed before the motor rotates in the opposite direction.
CATU DAYA LISTRIK SEL SURYA UNTUK SUPLAI PENERANGAN AKTIVITAS KELOMPOK NELAYAN DI DUSUN CEMARE Citarsa, Ida Bagus Fery; Wiryajati, I Ketut; Satiawan, I Nyoman Wahyu; Suksmadana, I Made Budi; Supriono, Supriono; Ramadhani, Cipta
Jurnal Pepadu Vol 5 No 4 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i3.5911

Abstract

Untuk mengatasi masalah yang dihadapi oleh Kelompok Nelayan ‘Obor Kehidupan' di Dusun Cemare, Desa Lembar Selatan, Kecamatan Lembar, Kabupaten Lombok Barat terkait penggunaan baterai (accu) sebagai sumber tenaga listrik yang mensuplai lampu penerangan perahu untuk menerangi perahu dan aktivitas melaut di malam hari, solusi yang ditawarkan adalah dengan menggunakan catu daya listrik sel surya (Pembangkit Listrik Tenaga Surya skala kecil). Penggunaan catu daya listrik sel surya memiliki kelebihan dibanding penggunaan baterai (accu) sebagai sumber tenaga listrik. Penggunaan catu daya listrik sel surya hanya memerlukan sinar matahari untuk proses pengisian sehingga tidak perlu dicabut dari instalasi lampu penerangan perahu nelayan. Tidak adanya proses mencabut, memindahkan dan memasang yang dilakukan berulang kali akan menghasilkan dua keuntungan bagi kelompok nelayan tersebut. Pertama, tidak menambah beban kerja sehingga menguntungkan secara teknis bagi kelompok nelayan. Kedua, tidak menyebabkan baterai yang ada di dalam catu daya listrik sel surya cepat rusak sehingga menguntungkan secara ekonomis bagi kelompok nelayan tersebut. Tim pelaksana pengabdian kepada masyarakat yang beranggotakan staf pengajar dan mahasiswa Jurusan Teknik Elektro Fakultas Teknik Universitas Mataram telah melaksanakan kegiatan berupa pembelian alat dan bahan yang diperlukan, perakitan dan penyuluhan cara penggunaan catu daya listrik sel surya kepada pengurus dan anggota Kelompok Nelayan ‘Obor Kehidupan' di Dusun Cemare. Berdasarkan hasil evaluasi diperoleh hasil bahwa pengurus dan anggota kelompok nelayan tersebut telah dapat menggunakan catu daya listrik sel surya dengan baik. Selain itu juga diperoleh hasil berupa keuntungan teknis dan ekonomis bagi aktivitas nelayan dari Kelompok Nelayan ‘Obor Kehidupan' di malam hari.
Co-Authors -, Syaifurrahman ., Yudi Fikra A.A. Ketut Agung Cahyawan W Abdullah Satritama Agung N Jati Agus Hermawan Aisyah Asri Nurrahma Al-Ani, Waleed Khalid Ahmed Al-Musadieq, . Alamsyah, Mudrika Alfiani, Rahmah Allolinggi, Rahmat Putra Almujaddidy, Ulul Albab Amalia, Dinda Amaludin, Amaludin Amanda, Ayulia Amarina, Dina Andrew Setiawan Andriani, Winda Andy Kurniawan, Andy Anugrah, Rita Ardi Ardi Arfansyah, Tedy Ari Adrian, Ari Ariusmiati, Ariusmiati Arnawan Hasibuan Asrinawati, Andi Nur Atmajaya, Sri Dewi Yuliana Aulia, Sarah Raudatul Ayuningtyas, Pratika Azalia, Rahmanita 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 Gunawan, Andri Hani, Sheila Hardi Hardi, Hardi Harijono Achmad Hartiyah, Sri Hedayanti, Nor Helmy, Muhammad Ridho Hendri, Nur Agus Willy Hendro Priyatman, Hendro Herlina Herlina 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 Kholid Mawardi, Mukhammad 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 Rasyid, Muksin 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 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 Yudha Prakasa Zirman Zirman, Zirman Zulkarnain, Ismail Abdurrozzaq Zulkarnain, Ismail Abdurrozzaq