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All Journal JURNAL ECONOMIA Wahana Riset Akuntansi Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) JAM : Jurnal Aplikasi Manajemen POSITIF JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SAR (Soedirman Accounting Review): Journal of Accounting and Business Cetta: Jurnal Ilmu Pendidikan IKRA-ITH ABDIMAS Jurnal Samudra Ekonomi dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA Balance Vocation Accounting Journal Jurnal Kajian Ilmiah DEDIKASI PKM Journal of Community Practice and Social Welfare (JaCiPS) Jurnal Pengabdian Masyarakat Bhinneka Kajian Bahasa dan Sastra (KABASTRA) Al Gizzai: Public Health Nutrition Journal International Journal of Health and Information System (IJHIS) Sinergi International Journal of Economics Health Dynamics Jurnal Bakti Dirgantara Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Jurnal Pengabdian Masyarakat dan Penelitian Terapan Logistica : Journal of Logistic and Transportation Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Dian Wijayanti
Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Digital Entrepreneurship : Pemanfaatan Gadget Untuk Kemandirian Usaha Bagi Siswa-Siswi SMA Negeri 7 Bekasi Permatasari, Rita Intan; Al Munir, Sipon; Wibowo, Dedi; Nalurita, Sari; Hermawan, I Gusti Ngurah Willy; Widyastuti, Dewi Dyah; Wijayanti, Dian; Taufik, Javier Agiel Aftha; Rofik, Putri Jasmine; Vianidya, Intan
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.49278

Abstract

Perkembangan teknologi digital telah membawa perubahan signifikan dalam dunia kewirausahaan. Namun, pemanfaatan gawai oleh pelajar seringkali masih terbatas pada kegiatan konsumtif, bukan produktif seperti wirausaha. Menanggapi hal ini, tim dosen dan mahasiswa Program Studi Manajemen Universitas Dirgantara Marsekal Suryadarma melaksanakan kegiatan pengabdian kepada masyarakat. Kegiatan bertajuk "Entrepreneurship Digital: Pelatihan Pemanfaatan Gadget untuk Kemandirian Usaha bagi Siswa-Siswi SMA Negeri 7 Bekasi" ini bertujuan menumbuhkan semangat berwirausaha, memberikan pengetahuan dan keterampilan bisnis digital, serta meningkatkan kesadaran siswa akan peluang dan tantangan di era digital. Metode pelaksanaan kegiatan dilakukan secara tatap muka dengan pendekatan edukatif dan partisipatif, mencakup sosialisasi, pelatihan, diskusi interaktif, serta evaluasi menggunakan pre-test dan post-test. Sebanyak 104 siswa mengikuti pelatihan mengenai pemanfaatan teknologi digital, strategi pemasaran daring, serta penggunaan e-commerce dan media sosial dalam bisnis. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman siswa terhadap konsep dan manfaat teknologi digital untuk usaha. Peningkatan ini terlihat dari perbandingan hasil pre-test dan post-test yang mencerminkan peningkatan pemahaman peserta hingga lebih dari 25% di beberapa indikator utama. Pelatihan ini memberikan dampak positif dalam menumbuhkan minat dan kesiapan siswa untuk menjadi wirausahawan digital yang adaptif dan mandiri, serta efektif sebagai langkah awal membentuk generasi muda yang siap bersaing di era ekonomi digital.
Enhancing Public Sector Outcomes through Fiscal Reform Strategies in Developing Countries Setiadi; Wijayanti, Dian; Siswanti, Tutik
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.644

Abstract

Tax policy reforms have emerged as a crucial tool for enhancing public sector performance in developing countries. This study aims to synthesize recent literature on the relationship between fiscal reforms and public service outcomes. Using a narrative review methodology, we collected and analyzed peer-reviewed studies from Scopus, Web of Science, and JSTOR. Keyword-based searches and defined inclusion criteria ensured relevance and quality in the selection process. The review reveals that strategic tax reforms can significantly improve revenue generation, promote equity, and enhance public service delivery. Key themes identified include the impact of tax policy on domestic resource mobilization, the role of tax incentives in shaping public spending priorities, and the importance of institutional capacity in sustaining reforms. Evidence from countries such as Rwanda, Colombia, and Indonesia demonstrates that aligning tax strategies with governance improvements can yield measurable benefits. However, systemic challenges such as weak institutions, political instability, and limited administrative capacity persist, constraining reform effectiveness. The findings suggest that future research should incorporate mixed-methods approaches and focus on underrepresented regions and qualitative dimensions of reform. Policymakers are encouraged to adopt adaptive, inclusive, and transparent fiscal strategies tailored to local contexts. By doing so, tax reforms can serve as powerful levers for promoting equitable growth and efficient public sector performance in the face of evolving global challenges.
The Implementation of Management in the Child Friendly School Program at SD Negeri 05 Bojongbata, Pemalang Regency Wijayanti, Dian; Kusumaningsih, Widya; Soedjono, Soedjono
Cetta: Jurnal Ilmu Pendidikan Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/cetta.v8i3.4370

Abstract

This study aims to describe the implementation of management in the Child-Friendly School (Sekolah Ramah Anak/SRA) program at SDN 05 Bojongbata, Pemalang Regency. The SRA program is designed to foster an environment that supports the optimal fulfillment of children's rights through inclusivity and protection. Employing a qualitative descriptive phenomenological approach, the research utilized observations, in-depth interviews, and documentation to analyze management functions: planning, organizing, implementation, and supervision. The findings show that SRA program management at the school is systematic and participatory. Planning involves setting clear objectives, designing activities, developing implementation strategies, and assessing challenges and resources. Organizing is realized through the formation of an implementation team with structured task allocation and routine coordination. Implementation benefits from principal leadership, clear directives, and ongoing motivation to encourage active participation from all school members. Supervision is carried out via regular evaluation and follow-up based on established success criteria. Key success factors include stakeholder engagement, adequate facilities, and collaboration with external partners such as health centers. Nevertheless, challenges remain, particularly regarding limited human resources and funding, which must be addressed to ensure program sustainability. This study contributes both scientifically and practically by highlighting the pivotal role of effective, participatory school management especially in planning, leadership, and stakeholder collaboration as the foundation for optimizing and sustaining Child-Friendly School initiatives.
Pengaruh Intensitas Modal, Komisaris Independen Dan Return On Asset Terhadap Agresivitas Pajak Pada Perusahaan Food And Beverages Sugihyanty, Eneng; Wijayanti, Dian
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1532

Abstract

Kajian ini memiliki tujuan guna menganalisis pengaruh intensitas modal, komisaris independen, serta return on asset terhadap agresivitas pajak pada perusahaan SubSektor Food and Beverages yang tercatat di BEI tahun 2020-2023. Pengujian data dilaksanakan menerapkan analisis regresi linear berganda dengan jumlah sampel 18 perusahaan. Hasil menunjukkan bahwa data memenuhi asumsi klasik regresi dengan distribusi residual normal, tidak adanya multikolinearitas, heteroskedastisitas, ataupun autokorelasi. Secara simultan, ketiga variabel independen memiliki pengaruh signifikan pada agresivitas pajak. Namun, secara parsial hanya komisaris independen yang menunjukkan pengaruh negatif signifikan, sedangkan intensitas modal dan return on asset tidak berpengaruh signifikan. Persamaan regresi yang dihasilkan menyatakan bahwa peningkatan intensitas modal serta komisaris independen cenderung menurunkan agresivitas pajak, sedangkan peningkatan return on asset sedikit meningkatkan agresivitas pajak. Kajian ini menyampaikan wawasan penting bagi pengelolaan tata kelola perusahaan dan strategi perpajakan dalam rangka meminimalkan risiko agresivitas pajak.
PENERAPAN ALGORITMA K-NEAREST NEIGHBOR UNTUK DETEKSI DINI STATUS GIZI PASIEN DEWASA Wijayanti, Dian; Hermawan, Arief; Avianto, Donny
POSITIF : Jurnal Sistem dan Teknologi Informasi Vol 10 No 2 (2024): Positif : Jurnal Sistem dan Teknologi Informasi
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/positif.v10i2.2255

Abstract

Assessing the nutritional status of adult patients is essential to gain a comprehensive understanding of their condition and assist healthcare workers in planning appropriate treatment. However, manual assessment is time-consuming and labor-intensive, especially when the number of patients exceeds the number of available healthcare workers. This can hinder the timely and accurate delivery of nutritional care. The K-Nearest Neighbor (KNN) algorithm is a commonly used method for nutritional status classification, particularly in toddlers, pregnant women, or for obesity classification in adults. The use of KNN for early detection of adult nutritional status remains rarely explored. This study applies the KNN algorithm to classify the nutritional status of adult patients using data from the Alamanda 1 ward and the ICU ward at Sleman Regional General Hospital, collected from January 2 to October 18, 2023. The dataset includes patient height, weight, and nutritional status. The algorithm was implemented using RapidMiner with odd k-values less than 20, and data splits of 90:10, 70:30, and 50:50 for training and testing. Results show that the optimal k-values for the highest accuracy were k = 1 and k = 3 using the 70:30 data split, both achieving an accuracy of 96.77%. The highest sensitivity, 97.61%, was also achieved at k = 3 with the same data split. The KNN algorithm demonstrates strong potential to be developed into an early detection system for assessing the nutritional status of adult patients in hospitals, supporting faster and more accurate nutritional care services
THE ROLE OF PERFORMANCE FEEDBACK QUALITY TO REDUCE THE PROPENSITY TO CREATE BUDGETARY SLACK AT PRIVATE UNIVERSITY Rismayanti, Febriana Dwi; Lembut, Putu Indrajaya; Wijayanti, Dian
Jurnal Aplikasi Manajemen Vol. 16 No. 3 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.937 KB) | DOI: 10.21776/ub.jam.2018.016.03.16

Abstract

This study aims to test hypotheses developed by Lavengin and Mendoza (2013). This study aims to investigate the positive effect of performance feedback quality on perceived procedural justice and perceived interactional justice. Furthermore, this study investigated the negative effect of perceived procedural justice and perceived interactional justice on a propensity to create budgetary slack with trust in the supervisor as a mediating variable. This study uses a survey method via questionnaire, with middle and lower manager who participate in preparing a budget at Private University as respondent. The results show that performance feedback quality can increase perceived procedural justice and perceived interactional justice. Furthermore, this study can not prove that perceived procedural justice and perceived interactional justice can reduce the propensity to create budgetary slack through trust in supervisor. Nevertheless, the results can prove that perceived interactional justice can reduce the propensity to create budgetary slack, that means the relationship between perceived interactional justice and propensity to create budgetary slack is a direct relationship. The results also show that interactional justice can increase trust in the supervisor. Overall, this study can prove the hypotheses developed by Langevin and Mendoza (2013), that management control systems can reduce a manager’s unethical behavior.
PROCEDURAL FAIRNESS AS INTERVENING VARIABLE BETWEEN VOICE AND PERFORMANCE EVALUATION FORMALITY ON TRUST Prasetya, Jeremia Allan; Wijayanti, Dian
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.609 KB) | DOI: 10.21776/ub.jam.2018.016.04.06

Abstract

This study aims to test the hypothesis developed by Hartmann and Slapnicar (2009). Thatis to examine the influence of subordinate participation and performance evaluation formality in the process of performance evaluation of trust through the perception of procedural fairness. This research uses a survey method, which is data retrieval through a questionnaire. Subjects in this study are all staffs in one of the University of Malang who has met the criteria. The test used Partial Least Square (PLS). Results showed that the participation of subordinates was not able to improve the perception of procedural fairness directly, but can increase trust. While, the formalities of performance evaluation, directly able to improve the perception of procedural fairness, but can not increase trust. However, if tested indirectly performance evaluation formality can increase trust through the perception of procedural fairness, whereas subordinate participation cannot improve. Conclusion, this study supports the hypothesis developed by Hartmann and Slapnicar (2009), but there are some unsupported hypotheses because of the difference of the research object, where each research object has different evaluation system according to organizational objectives.
Optimizing Logistics Distribution in Archipelagic Economies: A Case Study of North Sulawesi Wijayanti, Dian; Widiawati, Sarovah
Logistica : Journal of Logistic and Transportation Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/logistica.v2i2.668

Abstract

This study aims to examine the determinants of logistics distribution efficiency in North Sulawesi, Indonesia, an archipelagic region with unique geographical challenges. Using a quantitative explanatory design, data were collected through structured questionnaires from 55 purposively selected logistics stakeholders, and analyzed using multiple linear regression with validity and reliability testing. The results show that delivery time has the strongest positive influence on distribution efficiency (β = 0.482; p = 0.001), followed by infrastructure and technology (β = 0.317; p = 0.021), while distribution cost negatively affects efficiency (β = −0.215; p = 0.034). These findings highlight the critical role of timeliness and technological adoption in overcoming logistical barriers in archipelagic settings. The study contributes by offering practical recommendations for multimodal transport integration, digital adoption, and infrastructure investment to strengthen logistics performance in geographically dispersed economies.
User Centered Governance and Digital Integration for Inclusive Public Transport: Insights from Palu City Wasil, Mohammad; Wijayanti, Dian; Pahrudin, Cecep
Logistica : Journal of Logistic and Transportation Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/logistica.v3i1.690

Abstract

Urban transportation in mid-sized cities often faces declining reliability and inclusivity. This study examines Palu City, Indonesia, where conventional public transport has sharply decreased while app-based services dominate user preference. Using a qualitative descriptive approach with 42 informants including commuters, drivers, officials, and civil society representatives data were collected through interviews, observations, and document review. Findings show that angkot and BRT services suffer from unreliable schedules, poor vehicle conditions, and limited accessibility, especially for elderly and disabled users, while app-based services achieve satisfaction above 90% due to convenience and transparency. Governance constraints include fragmented policies, limited funding, and lack of digital tools. The study recommends four key reforms: (1) user-centered service standards on reliability and safety; (2) inclusive infrastructure with universal design; (3) digital integration through real-time tracking and fare systems; and (4) collaborative governance involving communities and operators. This research is the first systematic evaluation of user satisfaction across multiple transport modes in Palu, contributing a multidimensional framework that links user perceptions with strategic policy recommendations for sustainable mobility in secondary cities.
Hipertensi dan Risiko Mild Cognitive Impairment pada Pasien Usia Lanjut Abadi, Kasmianto; Wijayanti, Dian; Gunawan, Ellen A.; Rumawas, Marcella Erwina; Sutrisna, Bambang
Kesmas Vol. 8, No. 3
Publisher : UI Scholars Hub

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

Abstract

Mild Cognitive Impairment (MCI) meningkatkan risiko penyakit Alzheimer. Tekanan darah tinggi sering didapatkan pada beberapa pasien usia lanjut yang menderita MCI. Penelitian potong lintang ini bertujuan untuk mengetahui hubungan antara hipertensi dan MCI pada lanjut usia (usia ≥ 60 tahun) yang dipilih secara konsekutif dari pengunjung Puskesmas Joglo-I pada 12-18 November 2012. Kuesioner Mini Mental State Examination (MMSE) digunakan untuk skrining gangguan fungsi kognitif dan tekanan darah diukur dengan manual sfigmomanometer menurut prosedur standar. Analisis statistik menggunakan Generalized Linear Model. Dari 32 responden, rata-rata usia adalah 61 tahun dan sebanyak 53,1% responden adalah perempuan. Hipertensi ditemukan pada 21 orang (65,6%) dan MCI pada 21 orang (65,6%). MCI didapatkan pada 17 orang (81%) di antara 21 responden hipertensi, dan 4 orang (36%) di antara 11 responden nor- motensi. Terdapat hubungan statistik yang bermakna antara hipertensi dan MCI. Risiko mild cognitive impairment pada usia lanjut hipertensi adalah 2,2 kali lebih besar daripada mereka yang normotensi (PR = 2,2; nilai p = 0,01). Hubungan ini tetap bermakna setelah faktor usia, diabetes, dan stroke disetarakan (nilai p = 0,04). Menurunkan kasus hipertensi dapat menjadi suatu upaya mengurangi risiko MCI pada usia lanjut. Mild cognitive impairment (MCI) may increase the risk of Alzheimer’s disease. Some geriatric patients with MCI were often identified to have high blood pressures. This cross-sectional study aimed to know association between hypertension and MCI in geriatric patients (age ≥ 60 years), con- secutively selected among people attending Joglo-I Primary Health Center between November 12-18, 2012. The Mini Mental State Examination (MMSE) questionnaires were administered to screen for cognitive impairment, blood pressures were measured using a manual sphygmomanometer according to the standard protocols. Analyzes were done using the Generalized Linear Model procedure of 32 participants (median age: 61 years; 53.1% women), 21 respondents (65.6%) had hypertension, and 21 others (65.6%) had MCI. MCI were identified in 17 persons (81%) out of 21 respondents with hypertension, and in 4 persons (36%) out of 11 respondents with normal blood pressure. Hypertension was significantly associated with MCI. The risk that older individuals diagnosed with hyper- tension had MCI was 2.2 over that of their counterpart with normal blood pressure (PR = 2.2; p value = 0.01). This association remained significant after adjustment for age, diabetes, and stroke (p value = 0.04). Reduced hypertension may be one strategy to lower the risk of cognitive impairment among older adults.
Co-Authors Adnyani Asak, Putu Rani Afrianda, Rio Aftha Taufik, Javier Agiel Al Munir, Sipon Anisa Rahmawati Ardini, Siska Arum Ratnaningsih Azizah, Sholihatun Bambang Sutrisna Bella Grace Gabriella Azzahra, Asiyah Bintang B Sibarani Cahyadi, Rino Tam Cahyadi Cecep Pahrudin, Cecep Dewi Dyah Widyastuti Donny Avianto Ellen A. Gunawan Erik Iman Heri Ujianto Fallah, Raka Arbian Fara Azzahra, Latansa Fatiah Azzahra Febriani, Rieke Habibah, Rizki Hardana, Richio Putra Hariono, Michael Wijayanto Herlindah, Paulin Hermawan, I Gusti Ngurah Willy I Gusti Ngurah Willy Hermawan Juhaeti Juhaeti Juhaeti, Juhaeti Kasmianto Abadi Khairunnisa, Anggita Nadya Lembut, Putu Indrajaya Maheswari, Hafizha Rasendriya Marcella Erwina Rumawas nalurita, sari Ngurah Ayu Nyoman Murniati Novita Damayanti NUR KHOLIFAH Oktaviana, Ajeng Permatasari, Rita Intan Prasetya, Jeremia Allan Pratama, Bagas Brian Rianto Rianto Rino Tam Cahyadi, Rino Tam Rismayanti, Febriana Dwi Rita Intan Permatasari Rofik, Putri Jasmine Rohim, Yasin Nur Safira, Nabilla Safri Safri , Safri Safri Safri Salim, Firna Julia Saraswati, Indah Wening Saur Costanius Simamora Saur Costanius Simamora, Saur Costanius Sendy Cahyadi, Sendy Setiadi Setiadi Setiadi Sibarani, Bintang B Siswanti, Tutik Siwi Tri Nugroho Heni, Maya Soedjono Soedjono Sugihyanty, Eneng Supriyadi, Rahma Hofifah Taufik, Javier Agiel Aftha Tri Siswati, Tri Tutik Siswanti Vera Sylvia Saragi Sitio Vera Sylvia Saragi Sitio, Vera Sylvia Saragi Vianidya, Intan Wahyuni, Regiane Kusuma Wasil, Mohammad Weni Kurdanti Wibowo, Dedi Widiawati, Sarovah Widya Kusumaningsih Zulaikah