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All Journal Transmisi: Jurnal Ilmiah Teknik Elektro Jurnal Teknik Elektro Universitas Tanjungpura ELKHA : Jurnal Teknik Elektro Bulletin of Electrical Engineering and Informatics Jurnal Penelitian Pendidikan The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma International Journal of Local Economic Governance Jurnal Informatika dan Teknik Elektro Terapan JURNAL KOLABORASI MIX : Jurnal Ilmiah Manajemen 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 Jurnal Riset Kefarmasian Indonesia Journal of Energy and Electrical Engineering (JEEE) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara 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 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 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
Supriono Supriono
Politeknik Sawunggalih Aji Kutoarjo
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Pengaruh Pengetahuan, Kesadaran Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pangkalan Kerinci Rahayu, Fitri; Surya, R. Adri Satriawan; Supriono, Supriono
Eko dan Bisnis: Riau Economic and Business Review Vol. 14 No. 1 (2023): Determinasi Kinerja, Kepatuhan, dan Perilaku Konsumen dalam Beragam Sektor Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36975/jeb.v14i1.410

Abstract

The purpose of this study was to the influence of tax knowledge, awareness of taxpayers and tax sanctions on the complience of individual taxpayers who carry out business activities and freelance jobs at KPP Pratama Pangkalan Kerinci. The sample in this study were who carry out business activities and freelance jobs at KPP Pratama Pangkalan Kerinci totaling 100 people. Analysis of data using multiple linear regression method using validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, F test, t test, and R2 test. The tests are conducted to determine the relationship between the independent variables (independent variables) and dependent variable (dependent variable). Based on the results obtained adjusted value R-square at 0.764 which can mean tax knowledge, awareness of tax payers and tax sanctions has a contribution of 76.4% contribution of taxpayer complience at KPP Pratama Pangkalan Kerinci. Simultaneously tax knowledge, awareness of tax payers and tax sanctions variabel affect taxpayer complience at KPP Pratama Pangkalan Kerinci. Partially obtained tax knowledge significant effect on taxpayer complience at KPP Pratama Pangkalan Kerinci with t value 5.247 > t table 1.985, obtained awareness of tax significant effect on taxpayer complience at KPP Pratama Pangkalan Kerinci with t value 3.896 > t table 1.985 and obtained tax sanctions significant effect on taxpayer complience at KPP Pratama Pangkalan Kerinci with t value 2.224 > t table 1.985
THE MODERATION EFFECT OF BOARD DIVERSITY: ESG DISCLOSURE AND FINANCIAL PERFORMANCE IN INDONESIAN Wiguna, Meilda; Silviani, Amanda Agnes; Hardi, Hardi; Hariyani, Eka; Supriono, Supriono; Natariasari, Riska
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Formulation and Process Optimization of Blondo Separator, Oil,Water and Filtration in Virgin Coconut Oil (VCO) Processing Supriono, Supriono; Paurru, Shinta Sisilia; Ariusmiati, Ariusmiati; Bary, M. Atta
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2679

Abstract

Virgin Coconut Oil (VCO) is a type of pure coconut oil produced without high-temperature heating or the use of chemicals. One crucial stage in VCO production is the separation and filtration of oil, water, and sediment. This research aims to design and evaluate an efficient separator and filter device for small to medium-scale VCO production. The machine applies gravitational and simple centrifugal forces, equipped with a multistage filter system using nylon cloth and filter paper. The results showed that the device achieved 92–95% separation efficiency within 25 minutes per 5 liters of raw material, with a final moisture content of 0.08%. This design can enhance productivity and maintain oil quality, making it suitable for household and small-scale industries.
Marketing Strategy Of Smes For Durability On Covid Pandemic-19 Session Supriono, Supriono; Sudarmiatin, Sudarmiatin; Hermawan, Agus
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.677

Abstract

The economy is one of the most important pillars in state activities, the wheels of the economy are run by various sectors and the MSME sector is a sector that has a major contribution to building the economy in Indonesia. As a result of the Covid-19 pandemic that entered Indonesia in early 2020 and spread rapidly to various regions and caused major disruptions to ongoing economic activities. One of the biggest impacts was felt by most MSMEs so they were forced to go out of business due to not being able to survive the difficult conditions during the Covid-19 pandemic. For this reason, researchers want to know the marketing strategy implemented by culinary tourism that has succeeded in maintaining the durability of its business during the Covid-19 pandemic. The type of research used in this study is qualitative research. This study uses 4 samples of MSMEs for culinary tourism in Malang, namely Depot Hok Lay Cwie Mie culinary tours, Mie Bakar Celaket culinary tours, Bakso President culinary tours and Seoulscents Korean Café culinary tours. The results of this study. The results of this study indicate that 4 MSMEs for culinary tourism in Malang City have their own ways of building and adjusting the 4P Mix Marketing marketing strategy in order to maintain the durability of their business during the Covid-19 pandemic.
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Di Kecamatan Kampa Kabupaten Kampar Hariyani, Eka; Safitri, Devi; Supriono, Supriono
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7203

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi, penciptaan lapangan kerja, dan peningkatan kesejahteraan masyarakat. Kecamatan Kampa, Kabupaten Kampar, merupakan wilayah dengan potensi besar dalam pengembangan UMKM di sektor perdagangan, kuliner, pertanian, dan jasa. Namun, banyak pelaku UMKM masih menghadapi kendala dalam pengelolaan keuangan, khususnya pencatatan transaksi dan penyusunan laporan keuangan. Permasalahan utama yang dihadapi pelaku UMKM antara lain rendahnya pengetahuan akuntansi yang menyebabkan pencatatan masih dilakukan secara manual dan tidak teratur. Akibatnya, pelaku usaha kesulitan memantau kondisi keuangan, menghitung laba rugi, serta mengakses pembiayaan formal. Untuk mengatasi permasalahan tersebut, dilakukan kegiatan pelatihan dan pendampingan penyusunan laporan keuangan bagi 30 pelaku UMKM. Kegiatan ini bertujuan meningkatkan pengetahuan dan keterampilan dasar dalam pencatatan dan pelaporan keuangan agar usaha dikelola lebih profesional dan berkelanjutan. Metode yang digunakan mencakup sosialisasi, pelatihan serta pendampingan praktik penyusunan laporan laba rugi, perubahan ekuitas, dan posisi keuangan. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam membuat laporan keuangan secara mandiri. Kegiatan ini diharapkan memperkuat daya saing UMKM serta mendukung pengembangan ekonomi daerah secara optimal. Oleh karena itu, kegiatan ini perlu terus dilakukan secara berkelanjutan agar dampaknya dapat lebih luas dan berkesinambungan
PENGARUH SUPLEMENTASI MINYAK SAWIT MERAH TERHADAP KADAR HS-CRP TIKUS MALNUTRISI Astani, Ameliora; Milasari, Novi; Rosalina, Rosalina; Supriono, Supriono
Jurnal Riset Kefarmasian Indonesia Vol. 7 No. 3 (2025): Jurnal Riset Kefarmasian Indonesia
Publisher : APDFI (Asosiasi Pendidikan Diploma Farmasi Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33759/v7i3.847

Abstract

Red palm oil (RPO) is a processed product derived from oil palm that is rich in β-carotene, a precursor of vitamin A. Vitamin A is known to play a beneficial role in reducing inflammatory responses, which are among the risk factors that exacerbate stunting. This study aimed to evaluate the effectiveness of RPO in reducing levels of the inflammatory marker high-sensitivity C-reactive protein (Hs-CRP). It is expected that RPO supplementation may help suppress inflammation, thereby contributing to the improvement of nutritional status. An in vivo experimental design was employed using male Sprague Dawley rats, which were divided into five groups: a healthy control group (K+), a malnourished group (K−), and three treatment groups receiving RPO at different dosages (P1: 0.16 ml/200 g BW/day; P2: 0.26 ml/200 g BW/day; and P3: 0.56 ml/200 g BW/day). The intervention lasted for eight weeks, consisting of a four-week malnutrition induction phase followed by a four-week RPO supplementation phase. RPO administration resulted in a significant increase in body weight among the malnourished rats in all treatment groups (P1, P2, and P3) (p < 0.05). However, Hs-CRP levels did not show statistically significant changes following RPO supplementation in malnourished rats. The potential of red palm oil in mitigating malnutrition warrants further investigation by considering inflammatory markers and conducting a comprehensive analysis of vitamin A status.
Community-Based Hepatitis B Education Program For Healthcare Workers And Posyandu Cadres In Gondanglegi District, Malang Regency Supriono, Supriono; Wibowo, Bogi Pratomo; Mustika, Syifa; Fachrureza, Mochamad; Arti, Andani Putri Budi; Fanani, Reza; Setiawan, Maruli
Caring: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): CARING Jurnal Pengabdian Masyarakat (April 2026) In Press
Publisher : Department of Nursing, Faculty of Health Sciences, Universitas Brawijaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.caringjpm.2026.006.01.2

Abstract

Hepatitis B remains a significant public health concern due to its high transmissibility and potential for long-term complications, including chronic liver disease and cirrhosis. Strengthening the knowledge of healthcare workers and Posyandu cadres is essential to enhancing community-based prevention and early detection efforts. This community service program aimed to improve hepatitis B knowledge among healthcare workers and Posyandu cadres in Gondanglegi District, Malang Regency. A quasi-experimental pre-test–post-test design was used, and the educational intervention included a presentation, a booklet, and an educational video delivered by a gastroenterohepatology consultant. Data were analyzed using paired t-test. A total of 87 participants were involved, comprising 24 healthcare workers and 63 cadres. The evaluation showed a significant improvement in knowledge across both groups. The cadres’ mean score increased from 59.3 to 72.3, while the healthcare workers’ mean score increased from 61.8 to 84.2, with both groups demonstrating statistical significance (p < 0.001). Participants also showed strong engagement during discussions, particularly related to transmission pathways, risks in pregnancy, screening, and vaccination. These findings indicate that multimodal educational interventions are effective in improving hepatitis B literacy among key community health actors. Enhanced knowledge is expected to support early detection, strengthen community education, and contribute to national hepatitis elimination efforts. Overall, this program demonstrated a meaningful impact on participant competence and highlights the importance of integrating similar educational activities into routine community health programs and utilizing existing educational media for continuous reinforcement of hepatitis B prevention at the community level.
Human Resource Management Strategy in Flood Mitigation in Cultural Heritage Tourism Areas Nurtjahjono, Gunawan Eko; Supriono, Supriono; Pambudi, Fahrizal Surya; Prakasa, Yudha
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 2 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i2.015

Abstract

Objectives: This study aims to analyze the human resource (HR) management strategy of the Semarang City Government in flood mitigation efforts in the Old City cultural heritage area. Although various technical measures have been implemented, the effectiveness of flood mitigation still depends heavily on the quality, coordination, and preparedness of the human resources involved.Methodology: This research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies. Data analysis was conducted in four stages: data collection, data condensation, data presentation, and drawing conclusions.Finding: The research results show that the Semarang City Government has implemented several stages of disaster mitigation, including documentation of cultural heritage assets, threat assessments, and flood prevention measures through the construction of polders and pump houses. However, weaknesses were still found in the vulnerability assessment stage, which lacked support from conservation experts and a solid cross-agency coordination system.Conclusion: Overall, the human resource management strategy for flood mitigation in Kota Lama has been quite successful, but not yet optimal. Strengthening employee capacity, increasing inter-agency collaboration, and empowering the community are key to maintaining the sustainability of cultural heritage tourism destinations from the threat of flooding.
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 Amarina, Dina Andrew Setiawan Andriani, Winda Anugrah, Rita Ardi Ardi Ari Adrian, Ari Ariusmiati, Ariusmiati Arnawan Hasibuan Arti, Andani Putri Budi Asrinawati, Andi Nur Astani, Ameliora 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 Fanani, Reza Fangbethia, Bella Fathurrahman, Riyan Fatonah Fatonah Ferdiansyah, Muhammad Reynaldi Fitri Rahayu Frizky, Muhammad Revaldi Gunawan Eko Nurtjahjono, Gunawan Eko 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 Junjun Fitriani Kamaliah Kamaliah, Kamaliah Khan, Muhammad Arsalan Kriestian, Muhammad Larozsa, Nadina Lumban Batu, Fider M Sayuti M, Rasul Made Sutha Yadnya Marzuki, Mochammad Jalalul Maulana, Muhammad Sutan Meilda Wiguna Milasari, Novi 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 Nizam, Fahrul Nugraheni, Asri Nugroho, Rama Tiar Nurisa, Fadhila Pambudi, Fahrizal Surya 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, Azizah Dwiyana Putri, Chintya Kurnia R. Adri Satriawan Surya, R. Adri Satriawan Raden Mohamad Herdian Bhakti Rasuli Rasuli Ratna Sari Ratnaningtyas, Yosefin Refina, Luqfia Restu Agusti RINI RINI Riska Natariasari Rizaldi, Rasyid Akbar Rizqiansyah, Chrisandy Rosalina Rosalina Ruhul Fitrios Ruhul Fitrios Ruhul, Fitrios Saputra, Ahmad Sandi Yayan Sari, Vina Muliana Sariayu, Martha Vira Sekarani Damana Putri, Ayu Sem Paulus Silalahi Seniari, Ni Made Seno Darmawan Panjaitan Setian, Suci Setiawan, Maruli 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