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Kesenian Tradisional Masukkiri Masyarakat Bugis Pagatan Kecamatan Kusan Hilir Kabupaten Tanah Bumbu Jannah, Miftahul; Effendi, Rusdi; Susanto, Heri
Prabayaksa: Journal of History Education Vol 1, No 2 (2021): Prabayaksa: Journal of History Education (September)
Publisher : Lambung Mangkurat University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.554 KB) | DOI: 10.20527/pby.v1i2.4072

Abstract

Kusan Hilir, Tanah Bumbu Regency, has music that is produced from the social order of the Bugis Pagatan. The existence of Islamic values and sticking to customs and culture in the community, then created Islamic nuanced music called Masukkiri. This study aims to find out how the Masukkiri art was born, when the art performance was held, and what values are contained in the traditional art of Masukkiri, the Bugis Pagatan community, Kusan Hilir District, Tanah Bumbu Regency. This study uses historical research methods which are divided into four stages, namely heuristics or collection of sources, criticism or determination of the authenticity of sources, interpretation or interpretation, and historiography as the final stage of writing. The collection of oral sources from the perpetrators and informants was carried out by the interview method, while the collection of written sources used the library method, in the form of books, articles, and journals that were relevant to the object under study. The results of this study, it is known that the emergence of the traditional art of Masukkiri was motivated by the celebration of the Birthday of the Prophet Muhammad SAW, which was packaged with Bugis rhythms and is estimated to have developed since the 20th century along with the Pagatan Kingdom. The traditional art of Masukkiri is held to accompany important events by the Bugis Pagatan community. However, in its development, Masukkiri underwent several changes that were influenced by the times and social conditions in the Bugis Pagatan community itself.
Contribution of Lecturer Characteristics in the Formation of Accounting Student Competency: A Study at Higher Education Institutions in Yogyakarta Special Region Susanto, Heri; Saputri, Evieana Riesty; Wicaksono, Crescentiano Agung
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.032-040

Abstract

Purpose : This study investigates the influence of lecturer competence on student competencies in the context of online learning, addressing a research gap concerning the role of lecturers in adapting to new educational technologies. Methodology: We collected data from vocational colleges in Yogyakarta (DIY) and Central Java through comprehensive observations and questionnaires. The gathered information was analyzed using regression analysis techniques to determine the relationship between lecturers' ICT understanding, their attitudes, and the resulting impact on student competence. Findings: Our findings reveal a positive correlation between lecturers' proficiency in ICT and their attitudes, significantly affecting student competencies. The results underscore the importance of technological literacy among lecturers, who must master various online learning tools. Additionally, the attitudes displayed by lecturers play a critical role in shaping student behavior and engagement in the learning process. Novelty : This study fills a significant research gap by highlighting the essential dimensions of lecturer competence in the realm of online learning. It emphasizes the need for lecturers to adapt to technological advancements and showcases the impact of their attitudes on student engagement and respect, which are crucial for effective learning in a technology-driven era. Keywords: behavioral accounting, lecturer competence, online learning
Prediksi Resiko Penyakit Jantung dan Pembuluh Darah Menggunakan Algoritma K-Nearest Neighbor (KNN) Susanto, Heri; Yanto, Dwi; Rusdiana, Ninanesia; Rahayu, Deasy Tri
Joined Journal (Journal of Informatics Education) Vol 6 No 2 (2023): Volume 6 Nomor 2 (2023)
Publisher : Universitas Ivet

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31331/joined.v6i2.2966

Abstract

Penyakit jantung adalah salah satu penyakit paling umum yang menjadi penyebab kematian seseorang di seluruh dunia. Di Indonesia, pada tahun 2014, survei Sample Registration System (SRS) menjelaskan bahwa 12,9% pelaku utama terjadinya kematian pada semua umur adalah penyakit jantung jenis koroner. Pendeteksian dini kemungkinan terserang penyakit jantung dan pembuluh darah sangat diperlukan guna mencegah kemungkinan terburuk yang bisa terjadi pada setiap orang. Penelitian ini bertujuan untuk memberikan gambaran tingkat resiko penyakit jantung dan pembuluh darah pada UPT Puskesmas Sumberasih. Suatu metode klasifikasi yang dapat diimplementasikan ke sebuah perangkat lunak untuk mendeteksi tingkat resiko penyakit jantung dan pembuluh darah adalah K-Nearest Neighbors (KNN), yakni suatu metode yang melakukan klasifikasi berdasarkan data latih dengan cara menghitung jarak yang paling dekat dengan rumus Eucledian Distance terhadap obyek berkelas sebanyak K. Pada penelitian ini, menggunakan dataset sebanyak 200, pengujian menggunakan metode split validation dimana jumlah data latih sebanyak 180, dan data uji sebanyak 20, dengan parameter nilai K=3 didapatkan akurasi sebesar 95%.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, dan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Bogor Azis, Nia Fakhriyah; Susanto, Heri; Yulia, Iis Anisa
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.2942

Abstract

This research aims to analyze the influence of Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax on Regional Original Income in the City of Bogor. The sample used in this research consists of data from the last 10 years, from 2014 to 2023. Data was collected using a purposive sampling method, and hypothesis testing was conducted using Multiple Linear Regression Analysis. The results of this research show that Hotel Tax has a significant effect on Regional Original Income, Restaurant Tax has a significant effect on Regional Original Income, Entertainment Tax has a significant effect on Regional Original Income, and Advertisement Tax has a significant effect on Regional Original Income. Furthermore, Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertisement Tax have a simultaneous effect on Regional Original Income
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR Susanto, Heri; Wahidhani, Eha Hasni; Mutmainah, Isbandriyati; Yulia, Iis Anisa; Marnilin, Feni; Maad, Faizal
Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.874 KB) | DOI: 10.31938/jai.v1i1.396

Abstract

Abstract Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada  UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.
PERAN INTELLECTUAL CAPITAL PADA KEUNGGULAN KOMPETITIF UMKM MELALUI PEROLEHAN SUMBER DAYA (Studi Pada UMKM Souvenir Di Solo Raya) Rosita, Rosita; Susanto, Heri; Kusasih, Ida Ayu Kade Rachmawati; Wulandari, Amy; Ardi, Rudi Prasetyo
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1266

Abstract

MSMEs should have the resources to survive and develop in the long term. The resources required can be tangible or intangible resources. This research examines the influence of the owner's Intellectual Capital (IC) on the acquisition of resources which will then influence sustainable competitive advantage. The respondents used were MSMEs making wooden souvenirs from 7 cities, namely Surakarta, Sragen, Sukoharjo, Wonogiri, Klaten, Boyolali and Karanganyar. From the 120 MSMEs who were respondents, the results showed that Intellectual Capital had a significant effect on sustainable competitive advantage, Intellectual Capital had a significant effect on Resource Acquisition, Resource acquisition had a significant effect on sustainable competitive advantage, and Intellectual Capital (IC) through resource acquisition had no significant effect towards Sustainable Competitive Advantage.
Knowledge Management Dosen Terhadap Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Rosita, Rosita; Susanto, Heri; Kade R.K., Ida Ayu; Wulandari, Amy
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2252

Abstract

Permasalahan kompetensi akuntansi dalam proses pembelajaran pasca pandemi Covid-19 saat ini masih perlu perhatian. Penelitian-penelitian yang berkaitan dengan isu kompetensi pembelajaran akuntansi dimasa pandemi Covid-19 sudah banyak diteliti. Tetapi penelitian tersebut lebih banyak melihat dari sisi motivasi belajar, pengetahuan, ketrampilan, IPK, sikap mahasiswa, minat mahasiswa dan kemampuan mahasiswa dalam beradaptasi ditengah pandemi. Pada aspek dosen sebagai tenaga pengajar belum banyak dieksplorasi. Banyak penelitian belum melihat knowledge management dosen dalam beradaptasi dengan pembelajaran online, bagaimana kemampuan konseptual, situasional, instruksional dan penguasaaan teknologi pembelajaran online. Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu dosen perguruan tinggi jurusan akuntansi di DI YOGYAKARTA. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian pemahaman TIK dosen tidak signifikan berpengaruh terhadap kompetensi mahasiswa sedangkan variabel sikap dosen dan personil KM berpengaruh signifikan terhadap kompetensi mahasiswa.
Peran Full Cost Recovery dalam Penentuan Tarif Desa Wisata: Studi Kasus pada BUMDes Susanto, Heri; Rosita, Rosita; Hidayat, Riskin; Kade R.K., Ida Ayu
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i1.2468

Abstract

This study aims to analyze the tariff determination in Village Owned Enterprises (BUMDes) based on Full Cost Recovery (FCR) methods and its impact on the rural community. The research was conducted in Tourism Village, Daerah Istimewa Yogyakarta, representing the implementation of BUMDes tariff policies. This study will explore the factors influencing tariff setting and examine the economic and social implications at the local community level in the context of a tourism-oriented village enterprise. By utilizing a Full Cost Recovery approach, the research encompasses both direct and indirect costs associated with the services provided by the Village Owned Enterprises. The various factors that impact tariff setting, including operational costs, community expectations, and market demand. Additionally, it will evaluate the broader economic and social effects of these tariffs on the local population, assessing whether they enhance or hinder community well-being. By focusing on a tourism-centric village, this research seeks to provide a nuanced understanding of how Full Cost Recovery principles can be effectively applied in rural settings. The findings are expected to contribute valuable insights into the tariff-setting processes within similar communities and inform policymakers on strategies to balance economic sustainability with social equity.
Effect Of Profitability, Leverage, Firm Size On Tax Avoidance : Case study on Banking Companies Listed on the IDX 2023 Period Gumelar, Aprijal; Susanto, Heri; Sukayat, Harmoko
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1435

Abstract

This study certainly aims to be able to test and analyze how much influence profitability, leverage, firm size has on tax avoidance with a case study of banking companies listed on the Indonesian Stock Exchange (IDX) period 2023. This form of research uses a causal associative approach method with a quantitative approach. The data was collected using purposive sampling method (according to certain criteria). The analysis carried out uses quantitative descriptive analysis method, classical assumption test, multiple regression, hypothesis testing, simultaneous test and coefficient of determination. The results of this study are partial or T test shows that profitability and leverage affect tax avoidance. While company size has no effect on tax avoidance. However, together or simultaneously shows that profitability, leverage, firm size have an effect on tax avoidance (case study on banking companies listed on IDX for the period 2023). Keywords: Profitability, leverage, firm size, tax avoidance
The Role of Good Corporate Governance on Hospital Performance During Covid-19 Susanto, Heri; Sirait, Afni; Maheresmi, Handani; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2845

Abstract

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the COVID-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in COVID-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the COVID-19 pandemic.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Muis Adin, Marta administrator, administrator Akmal, Helmi Al Mujtaba, Parid Wajdi Alvian Alvin Mubarok Amiruddin, Kamelia Andi Iswoyo, Andi Anggita, Sheilla Rully Anna Fitriani Ardi, Rudi Prasetyo Arief Daryanto Azis, Nia Fakhriyah Bambang Hariyadi Budi W, Purwanto Budiwan, Adi Cahyono, Erry Chodidjah Chodidjah Choirul Anam AM Diponegoro Darmawan, Erik Daryanto, Didik Dedi Kurniawan Dewi Fitrianti Dewicca Fatma Nadilla, Dewicca Fatma Dianto, Andri Krisna Dianto, Aris Agus Djono Djono Edijanti Goenarwo efendi, Irfan Emalia, Elena Sandra Endang Fauziati Ersis Warmansyah Abbas Faisol Humaidi Faizal Maad Fathurrahman Fathurrahman Fauzi, Kms. M. Amin Fitria Salsabilla Irzayana Fitriyani, Nunik Ina Gede Kamajaya, Gede Gumelar, Aprijal Hadi Oetomo Hadi Suyono Harsono Harsono Helmi Akmal Heni Hendrawati Iqbal, Mohhamad Isbandriyati Mutmainah Ismed, Mohamad Iwan Setiawan Jamal Jamal Jubandi, Hendrikus Kade R.K., Ida Ayu Kemala, Ratih Khairullah, Muhammad Khoiruddin Bashori Kunti Sunaryo Kurniasari, Dwiyana Anela Kusasih, Ida Ayu Kade Rachmawati Kusharyanti Kusharyanti Madlazim Madlazim Maheresmi, Handani Mahfudi, Ahmad Zaid Marita Marita, Marita Marnilin, Feni Maryadi Maryadi Miftahul Jannah Misbach Fuady, Misbach Mohammad Yusuf, Mohammad Muhammad Arifin Mulyanto, Indro Hery Murib, Pendison Mutiani Mutiani Nafisah, Thohirotun Nazrina Zuryani Nina Ariesta Nuraini Aisiyah Nurul Fauziyah, Nurul Oktiana, Puja Erwinda Permata, Shynta Pranamulia, Agus Prawitasari, Melisa Pujiono Pujiono Putra, Mulyana Gustira Putri, Maulidia Rachmawati, Ida Ayu Kade Rahayu, Deasy Tri Rahmat Irawan Retno, Deddy Purnomo Retno, Deddy Purnomo Riskin Hidayat Rochgiyanti Rosita Rosita Rosita Rumna Rumna, Rumna Rusdi Effendi Rusdiana, Ninanesia Rusidi, Rusidi Rusman, Hedar Sabdu, Safrianus Saputri, Evieana Riesty Sariyatun Sariyatun Sinaulan, Ramlani Lina Sirait, Afni Siswandari Siswandari, Siswandari Situmorang, Nina Zulida Solihin, Lalu Sri Astuti Sri Juni Woro Astuti Sriwati Sriwati Subiyakto, Bambang Subkhi, Ahmad Sudarto Sudarto Sukayat, Harmoko Suparto Suparto Supriyanto Supriyanto Suwarnata, Anak Agung Eka Suyatmini Suyatmini Suyatno Suyatno Syaharuddin Syahrial, Ramon Tiara Mega Kusuma Udin, Imamul Bahak Usman Usman Wahidhani, Eha Hasni Wicaksono, Crescentiano Agung Widjaja, Ichwan Rachmanu Wulandari, Amy Wulandari, Herlina Tri Yanto, Dwi Yanto, Dwi Yedida Yosananto, Yedida Yulia, Iis Anisa Yuliana, Dhea Arsinta Yunianti, Nina Yunus Arifien Yurinisa, Alifa Zuhrohtun Zuhrohtun Zulkifli, Kiky