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All Journal Jurnal Rekayasa Proses Jurnal Pendidikan Ekonomi Undiksha Jurnal Pendidikan Jasmani Pendidikan Ekonomi Jurnal Manajemen Atma Jaya jurnal niara Jurnal Pengabdian UntukMu NegeRI Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Panggung JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Research and Technology JURNAL INSTEK (Informatika Sains dan Teknologi) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Rekayasa Proses Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Lakon Jurnal Pengkajian & Penciptaan Wayang Journal of Health Sciences JURNAL PUSAKA : Media Kajian dan Pemikiran Islam Teknobiz : Jurnal Ilmiah Program Studi Magister Teknik Mesin Indonesian Journal of Energy Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management Jurnal Manajemen Bisnis Eka Prasetya Medium : Jurnal Ilmiah Fakultas Ilmu Komunikasi Jurnal Sibernetika Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Research in Mathematics Trends and Technology Jurnal Kewarganegaraan Dinamis International Journal Software Engineering and Computer Science (IJSECS) Jurnal Manajemen Obor: Oikonomia Borneo Industrial Research Workshop and National Seminar Indonesian Journal of Community Diversity and Engagement Dharma: Jurnal Pengabdian Masyarakat Jurnal Teknik Mesin, Industri, Elektro dan Informatika JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi PUBLICA: Jurnal Pengabdian Masyarakat Sewagati International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Oikonomia Jurnal Keperawatan Berbudaya Sehat Islamic Business and Management Journal (IBMJ) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Journal of International Multidisciplinary Research Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Jnanadharma Journal of Scientific Insights GoodWill Journal of Economics, Management, and Accounting Jurnal Visualika Al-Qolamuna : Journal Komunikasi dan Penyiaran Islam Help: Journal of Community Service Masyarakat: Jurnal Pengabdian Journal of Midwifery and Health Science of Sultan Agung Jurnal Bioteknologi & Biosains Indonesia (JBBI) JURNAL PUSAKA: Media Kajian dan Pemikiran Islam
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State Revenue (Tax System and Policies, Shifting of the Tax Burden, Welfare Lost Due to Tax) Suyanto
JURNAL PUSAKA : Media Kajian dan Pemikiran Islam Vol. 11 No. 2 (2021): Edisi 17
Publisher : LPPI Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/ps.v11i2.955

Abstract

Government revenue is the revenue received and used by the government to carry out its functions so that it can independently pay for its increased spending in the public sector. Taxes are usually a country's main source of income, funding national development and government spending. The purpose of this research is to find out how tax codes and tax politics operate, as well as how the tax burden has changed and how much wealth has been lost as a result of taxation. Tax is an obligation that must be paid by a person or entity to the state which is imposed by law, has no direct reciprocity, and is used for governmental purposes in the interests of the people. In tax collection, there are three systems. Taxation politics in Indonesia are regulated in 10 laws, and changes to the tax burden are divided into two parts. The excess burden imposed by the tax is referred to as the welfare lost due to taxation. Key words: economic; revenue; system; tax; welfare
The Influence of Work Culture and Discipline on Employee Performance: The Intervening Role of Motivation at the Ministry of Tourism and Creative Economy Atika Ayu Fitriayati; Suyanto; Sri Lestari Prasilowati
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/vfyz1w94

Abstract

Employee performance is vital for achieving organizational goals. At the Ministry of Tourism and Creative Economy, efforts to enhance performance include the use of the Personnel Management Information System (SIMPEG), fostering a positive work culture, and enforcing work discipline. Motivation plays a crucial mediating role in strengthening the relationship between these variables and employee performance. Despite ongoing initiatives, challenges persist, such as suboptimal SIMPEG utilization, inconsistent internalization of work culture, and uneven levels of discipline across the organization. This study adopts a quantitative approach using a survey method, with data collected via questionnaires distributed to randomly selected employees to ensure representativeness. Regression and path analysis were used to examine the direct and indirect effects of SIMPEG, work culture, and discipline on performance, with motivation as an intervening variable. The findings reveal that SIMPEG, work culture, and discipline significantly affect employee performance both directly and through motivation. SIMPEG enhances performance by improving transparency and access to information, which boosts motivation. A strong work culture and high discipline levels also positively influence both motivation and performance. Motivation emerges as a key mediating factor. Therefore, strengthening organizational culture, improving discipline, and optimizing SIMPEG usage are recommended to foster a productive and efficient work environment.
THE EFFECT OF AGENCY ACCOUNTING SYSTEM AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS Bunga Roy Apriliya; JMV. Mulyadi; Suyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.107

Abstract

This study aims to determine the influence of the agency's accounting system and internal control on the quality of financial statements at the Directorate General of Learning and Student Affairs of the Ministry of Research, Technology and Higher Education using two variables, namely the agency's accounting system, internal control, and the quality of financial statements. The sampling technique uses purposive sampling, the criteria are employees / officials who work to handle the Accounting System of the Agency, namely SAK and SIMAK-BMN operators, Head of Subbag, Head of Bag and Assistant Director II for General Administration and Finance who handles the preparation of Financial Statements. The questionnaire used in this study was 102 respondents. Before using multiple linear regression analysis, first conduct data quality tests (validity tests and reliability tests) and classical assumption tests (normality tests, multicolonicity tests and heteroscedasticity tests) with the SPSS version 21 program. The results showed that the agency's accounting system and internal control have a positive and significant effect on the quality of financial statements so that the agency's accounting system and internal control need to be applied in the preparation of financial statements within government agencies.
Pengaruh Leverage dan Kapitalisasi Pasar Terhadap Earnings Management diseputar Private Placement dengan Kualitas Audit sebagai Variabel Moderasi Febriana, Mia; Suyanto; Gustin Padwa Sari
Oikonomia Vol 1 No 2 (2023): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v1i2.104

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan kapitalisasi pasar terhadap earnings management diseputar private placement. Objek dalam penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014-2019. Populasi penelitian ini yaitu sebanyak 677 perusahaan. Teknik pemilihan sampel yang digunakan yaitu Purposive Sampling sehingga memperoleh sampel sebanyak 42 perusahaan yang melakukan private placement antara tahun 2014-2019. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan Software EVIEWS 10. Hasil penelitian ini menunjukkan bahwa: (1) Leverage berpengaruh signifikan terhadap earnings management disepuitar private placement. (2) Kapitalisasi pasar tidak berpengaruh signifikan terhadap earnings management disepuitar private placement. (3) Kualitas audit tidak memoderasi secara signifikan hubungan leverage terhadap earnings management diseputar private placement. (4) Kualitas audit tidak memoderasi secara signifikan hubungan kapitalisasi pasar terhadap earnings management diseputar private placement. This study aims to analyze the effect of leverage and market capitalization on earnings management around private placement. The objects in this study are companies listed on the IDX in 2014-2019. The population of this research is 677 companies. The sample selection technique used was purposive sampling, so that a sample of 42 companies was obtained that carried out private placements between 2014-2019. This study uses a quantitative approach. Data were analyzed using software EVIEWS 10. The results of this study indicate that: (1) Leverage has a significant effect on earnings management around private placement. (2) Market capitalization does not have a significant effect on earnings management around private placement. (3) Audit quality does not significantly moderate the relationship between leverage and earnings management around private placement. (4) Audit quality does not significantly moderate the relationship between market capitalization and earnings management around private placement.  
Performance Enhancement of Solar Panels Using Adaptive Velocity-Particle Swarm Optimization (AVPSO) Algorithm for Charging Station as an Effort for Energy Security Mohammad, Luthfansyah; Asy’ari, Muhammad K.; Izdiharrudin, Mokhammad F.; Suyanto
Indonesian Journal of Energy Vol. 3 No. 2 (2020): Indonesian Journal of Energy
Publisher : Purnomo Yusgiantoro Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33116/ije.v3i2.91

Abstract

The growth of public awareness of the environment is directly proportional to the development of the use of electric cars. Electric cars operate by consuming electrical energy from battery storage, which must be recharged periodically at the charging station. Solar panels are one source of energy that is environmentally friendly and has the potential to be applied to charging stations. The use of solar panels causes the charging station to no longer depend on conventional electricity networks, which the majority of it still use fossil fuel power plants. Solar panels have a problem that is not optimal electrical power output so that it has the potential to affect the charging parameters of the battery charging station. Adaptive Velocity-Particle Swarm Optimization (AV-PSO) is an artificial intelligence type MPPT optimization algorithm that can solve the problem of solar panel power optimization. This study also uses the Coulomb Counting method as a battery capacity estimator. The results showed that the average sensor accuracy is more than 91% with a DC-DC SEPIC converter which has an efficiency of 69.54%. In general, the proposed charging station system has been proven capable to enhance the energy security by optimizing the output power of solar panels up to 22.30% more than using conventional systems.
Navigating Conscious Unbossing: Understanding Gen Z's Reluctance Towards Traditional Leadership Roles Suyanto; Anggreani, Marezza Putri
Journal of Scientific Insights Vol. 2 No. 3 (2025): June
Publisher : Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/jsi.v2i3.390

Abstract

This research explores the phenomenon of "conscious unbossing" among Generation Z professionals, examining their reluctance toward traditional hierarchical leadership structures. Through a mixed-methods approach combining surveys (n=427) and in-depth interviews (n=32) with Gen Z professionals (born 1997-2012) across technology, education, healthcare, and finance sectors, this study identifies key factors influencing their leadership preferences. Findings reveal that Gen Z professionals prioritize collaborative decision-making (78.3%), purpose-driven work (82.6%), and work-life integration (76.5%) over traditional power structures. Their leadership philosophy emphasizes distributed authority, technological fluency, and authentic engagement. The research identifies four unbossing archetypes: Digital Facilitators, Purpose Champions, Autonomy Advocates, and Collective Decision-Makers. Organizational implications include restructuring leadership development programs, implementing reverse mentoring initiatives, and creating flatter organizational structures. This study contributes to understanding evolving workplace dynamics, offering practical recommendations for organizations seeking to engage Gen Z talent effectively while navigating the transformation toward more collaborative leadership paradigms. The findings suggest that organizations must reimagine leadership frameworks to align with Gen Z's values of inclusivity, authenticity, and shared responsibility.
Community Economic Empowerment for the Creation of Self-Sufficient Villages Suyanto; Rahmawati Erma Standsyah; Dendy Syahru Ramadhan
Help: Journal of Community Service Vol. 1 No. 2 (2024): September 2024
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v1i2.63

Abstract

Community empowerment is a strategic effort aimed at improving the knowledge and skills of individuals within a community to foster self-reliance and sustainable development. This study focuses on an empowerment initiative conducted in Blarang Village, Tutur District, Pasuruan Regency, chosen for its potential to become an independent village. The empowerment program was structured in two phases: material counseling and focus group discussions (FGDs). Material counseling sessions provided theoretical insights, while the FGDs facilitated interactive discussions to identify local challenges and solutions. The activities resulted in increased knowledge and skills among the participants, as evidenced by their engagement and feedback during both the counseling and discussion sessions. Key topics included agriculture, entrepreneurship, and community organization, which are crucial for the village's progress towards independence. The empowerment initiative demonstrated that structured educational programs could positively impact community self-sufficiency. By actively participating in the process, the community members expressed optimism about applying the skills and knowledge gained to enhance their village’s development. The program succeeded in providing the community with tools and strategies to work towards becoming an independent village. These efforts can serve as a model for similar rural development projects aimed at empowering communities to achieve self-reliance.
PEMANFAATAN STRATEGI DIGITAL REBRANDING DALAM MENINGKATKAN CITRA DAN VISIBILITAS UMKM KERIPIK PISANG DI DESA PEGAYUT Suyanto; Andri; Muhammad Nasir; Fatoni; Edi Supratman; Doni Indrian Edro
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): PUBLICA: Jurnal Pengabdian Kepada Masyarakat
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v3i2.61

Abstract

UMKM memiliki peran strategis dalam pembangunan ekonomi lokal, namun masih menghadapi berbagai tantangan dalam hal pemasaran dan visibilitas, khususnya di era digital. Desa Pegayut merupakan salah satu daerah penghasil keripik pisang yang memiliki potensi besar, namun belum diiringi dengan strategi branding yang optimal. Kegiatan pengabdian ini bertujuan untuk meningkatkan citra dan visibilitas UMKM keripik pisang melalui pemanfaatan strategi digital rebranding. Metode yang digunakan mencakup observasi lapangan, pelatihan branding dan media sosial, pembuatan identitas visual (logo dan kemasan), serta pendampingan dalam penggunaan platform digital. Hasil menunjukkan adanya peningkatan signifikan dalam identitas merek, keterlibatan konsumen di media sosial, dan peningkatan penjualan hingga 30% setelah rebranding. Pelaku UMKM juga menunjukkan peningkatan pemahaman terhadap pentingnya branding dan pemasaran digital. Kendala yang dihadapi antara lain terbatasnya perangkat dan pengalaman dalam membuat konten. Kegiatan ini membuktikan bahwa strategi digital rebranding dapat menjadi solusi efektif dan berbiaya rendah dalam meningkatkan daya saing UMKM lokal. Disarankan adanya program pendampingan lanjutan dan kolaborasi lintas sektor untuk menjaga keberlanjutan hasil kegiatan. Dengan pendekatan yang tepat, UMKM lokal dapat bertransformasi menjadi pelaku usaha yang adaptif dan kompetitif di era digital.
PENGARUH WORK LIFE BALANCE TERHADAP KEPUASAN KERJA DENGAN BURNOUT SEBAGAI VARIABEL INTERVENING PADA PEGAWAI BALAI WILAYAH SUNGAI KALIMANTAN IV SAMARINDA Suyanto; Syafarliddin Syachrani; M. Ibnu Rahmadan
OBOR: Oikonomia Borneo Vol. 7 No. 1 (2025): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v7i1.3432

Abstract

This study uses a quantitative approach with the aim of analyzing causal relationships based on hypotheses that have been formulated using the SPSS analysis tool. The sample in this study consisted of 143 employees of the Kalimantan IV Samarinda River Region Office. Data collection was carried out through interviews and questionnaires. To answer the formulation of the problem in the study, the data obtained were analyzed using the path analysis method. The results of this study revealed that Work Life Balance has an effect on job satisfaction through Burnout. In other words, the balance between work life of employees of Balai Wilayah Sungai Kalimantan IV Samarinda is classified as good, so that it has a positive impact on increasing their job satisfaction. 
Enhancing Company Value through Customer Loyalty in Umrah Travel Agencies Suryawan, Ryan Firdiansyah; Assagaf, Aminullah; Suyanto; Sukesi; Riyadi, Slamet
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3517

Abstract

Indonesia's rapidly expanding Umrah travel industry is currently facing challenges such as intense competition, demographic shifts, service quality issues, and declining customer trust. To address these concerns and enhance customer loyalty, trust, and corporate value, Umrah agencies are encouraged to improve their service quality, implement effective digital marketing strategies, strengthen customer relationship management (CRM), and increase transparency in service delivery. In response to these industry dynamics, this study aims to investigate the mediating role of customer satisfaction, broaden the conceptual dimensions of brand image, develop new CRM indicators, and analyze the influence of trust, service quality, and organizational culture on customer loyalty. Using a quantitative research approach, data were collected from 320 Umrah pilgrims who had used the services of 15 Umrah travel agencies operating in Jakarta, Bogor, and Depok. Data collection was conducted via structured questionnaires, and analysis was carried out using linear regression, the Sobel Calculator, and SPSS 25 software. Findings reveal that customer relationships significantly enhance satisfaction, with the role of ustaz and pilgrims' experiences proving crucial. Trust, reflected through the muthawif's role, also positively influences satisfaction. Notably, the study introduces a new perspective by incorporating experience-based indicators from pilgrims, ustaz, and muthawif, offering valuable insights for improving agency marketing strategies.
Co-Authors Abdillah Hanif Fathurrahman Achmad Choiron Aditya Fajri Kurnia Pradana Ahmad Sulthoni Alisyah, La Ode Amalia, Yustisia Amalia Amanda, Kiki Rizky Aminullah Assagaf Andi Wahyudi Andri Andri Waskita Aji Anggreani, Marezza Putri Anik Vega Vitianingsih Archi Kun Cahyo Utomo ARGA SUGANDA Ariandi, Muhammad Arif Arizal, Arif Arifin Noor, Moh Armunanto, Vincentius Bram Asi, Yuli Sintha Asy’ari, Muhammad K. Ati Adi Yanti Atika Ayu Fitriayati Bagus Ananda Kurniawan, Bagus Ananda Baruno, Agustiawan Djoko Belli Nasution Bunga Roy Apriliya Chairuddin, Sugeng Daniel Kurniawan Danuarta, Dimas Zulfa Darwis Darwis Dendy Syahru Ramadhan DIAH RAHMAWATI Dian Fitri Doni Indrian Edro DWI CAHYONO Dwi Septiyanto, Dwi Eddy Yunus Edi Hamdi Edi Supratman Eko Supriyanto Elda Nazriati Elisma Elsa Andriyani Endang Saepudin, Endang Fadihilah, Laili Fardoli Fathan Muhammad Faris Fatonah, Ani Fatonah Fatoni Febriana, Mia Firdaus Guntur Gustin Padwa Sari, Gustin Padwa Handaya, Setia hanifah hanifah Harnadi Hasni, Gina Atikah Hidwan, Uun Julfiana Hilyatut Taqiya, Feby Hudaya, Rida Ince Ansar H Arifin Indah Sri Wahyuningsih Indarto, Tomi Indri Astuti Isra Suryati Iswahyudi Iswahyudi Izdiharrudin, Mokhammad F. Jayadi JMV, Mulyadi JMV. Mulyadi Jonathan Liviera Marpaung Julian Harith Al Banny Hudaya Jusnita, R. Ayu Erni Kenny Anthia Kholifah, Anik Nur Kholilah Ulfa Leon Andretti Abdillah M. Ibnu Rahmadan M. Nasir M.A. Subroto Malewa, Yuniati Mareta Wulandari Marlindawati Meithiana Indrasari, Meithiana Merie Satya Angraini Mohamamd Zaenal Abidin Mohammad, Luthfansyah Muhamad Rafhi Rihadatus Syawal Muhammad Nasir MULYONO, NANANG Muslichah Erma Widiana Nur Fadilah Nyimas Sopiah Ocki Syaputra Syaputra Parapat Gultom Prameswari, Riski Dwi Prasetyo, Iwan Puteri Anjalina, Akta Rachma, Nur Rahmawati Erma Standsyah Rahmi Utami Ramzil Huda Zarista Rapica Amalia, Rissa Rasmila Retno Setyawati Rosmini Setiawan, Hisam Sipayung, Baren Siregar, Naomi Febriyanti Siti Hajar Slamet Riyadi Solly Aryza Soruh, Nelciana Yulita Sri Langgeng Ratnasari Sri Lestari Prasilowati Sri Warjiyati Sudiyana Sugiarto Suharwaji Sentana Sukesi . SULTAN, ZULKIFLI Sunaryanto, Ketut Suprapedi suryawan, ryan firdiansyah SUTRISNO Syafarliddin Syachrani Syah, Tantry Yanuar Teddy Hermawan Triatmaja, Fidelis Gigih Umam, Azizul Vemmy Mayditri W. Tri Hartono Wahyono Wahyu Wardana, Havy wardani, kiky rizky nova Widyasari, Rina Wieka Septiyana Yasir Yudi Saputra Yudi, Rahma Yulis Hamidy Zulharman Zulkarnain, Randy