Article Per Year (5 Year)
p-Index From 2020 - 2025
3.078
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Komputer dan Informasi Jurnal Simetris MAGISTRA MUSTEK ANIM HA Scientific Journal of Informatics Emitor: Jurnal Teknik Elektro Jurnal Teknika Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Metalurgi INFOMATEK: Jurnal Informatika, Manajemen dan Teknologi Buletin Ilmiah Sarjana Teknik Elektro Abdimasku : Jurnal Pengabdian Masyarakat Community Empowerment International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat Journal Social Science And Technology For Community Service Jurnal PkM Setiadharma AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis MANTHANO: Jurnal Pendidikan Kristen Jurnal Pengabdian Pada Masyarakat REI MAI: Jurnal Ilmu Teologi dan Pendidikan Kristen Jurnal Informatika: Jurnal Pengembangan IT El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies
Wiyono, Slamet
Politeknik Harapan Bersama Tegal
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
Pengaruh Transfer Pricing terhadap Laporan Keuangan dan Pembebanan Pajak pada Perusahaan Afiliasi (Studi Kasus Pada PT X Indonesia) Tahun Buku 2019 Fahira, Hilza; Wiyono, Slamet
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9500

Abstract

This study aims to analyze the impact of transfer pricing policies on financial statements and tax charges in affiliated companies, using a case study on PT X Indonesia in 2019. The research employs a descriptive qualitative method with a case study approach, supported by secondary data such as financial statements and transfer pricing documentation. The findings indicate that the implementation of transfer pricing for affiliated services did not result in aggressive profit or tax shifting but instead contributed to increased efficiency and company profitability. The use of the Transactional Net Margin Method (TNMM) and benchmarking analysis shows that the company’s margin ratios remain within an acceptable arm’s length range. Furthermore, the availability of complete documentation and benefit tests for management services demonstrates compliance with the Arm’s Length Principle. Therefore, the transfer pricing policy is fiscally acceptable and does not lead to significant tax corrections by the authorities.
Interactive Training to Improve MSMEs’ Ability in Calculating the Cost of Production: Pelatihan Interaktif untuk Meningkatkan Kemampuan UMKM dalam Menghitung Harga Pokok Produksi Oktaviani, Ayu Aulia; Daeli, Florus; Arsjah, Regina J.; Wiyono, Slamet; Simamora, Adam Yonas
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3915

Abstract

MSMEs play a vital role in the national economy but face challenges in financial management, particularly in accurately calculating the cost of production (HPP). Limited understanding of cost components and calculation methods leads to errors in product pricing. This community service aimed to improve the understanding and skills of MSME members of the Komunitas Sukses Berjamaah Indonesia (KSBI) in calculating HPP through interactive and practical training. The method involved needs identification, material development, direct training, and pre- and post-test evaluation. The results showed a significant increase in participants' understanding of HPP concepts, their ability to calculate production costs, and to set selling prices based on accurate cost calculations. This program had a positive impact on enhancing MSMEs' readiness to manage their businesses more efficiently and competitively. Abstrak UMKM memiliki peran vital dalam ekonomi nasional, namun masih menghadapi tantangan dalam pengelolaan keuangan, terutama dalam perhitungan harga pokok produksi (HPP) yang akurat. Rendahnya pemahaman tentang komponen biaya dan metode perhitungan HPP menyebabkan kesalahan dalam penetapan harga jual produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan anggota UMKM Komunitas Sukses Berjamaah Indonesia (KSBI) dalam menghitung HPP melalui pelatihan interaktif dan praktis. Metode yang digunakan meliputi identifikasi kebutuhan, penyusunan materi, pelatihan langsung, dan evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP, kemampuan menghitung biaya produksi, serta penetapan harga jual berbasis perhitungan yang tepat. Kegiatan ini berhasil memberikan dampak positif terhadap kesiapan pelaku UMKM dalam mengelola usaha secara lebih efisien dan kompetitif.
Pengaruh Profitabilitas, Leverage, dan Inventory Turnover Terhadap Pengungkapan Sustainability Report Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Uli, Jesisca; Wiyono, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4460

Abstract

ABSTRACT This research seeks to analyze the relationship between profitability, leverage, inventory turnover, and sustainability reporting among companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a focus on those in the mining sector. Using purposive sampling, data from 97 observations were collected, and multiple linear regression analysis was performed with SPSS. The results show that leverage positively influences the disclosure of sustainability reports, while profitability and inventory turnover do not have an effect on it. Keywords : Profitability, Leverage, Inventory Turnover, Sustainability Reporting Disclosure ABSTRAK Penelitian ini bertujuan untuk menganalisis hubungan antara profitabilitas, leverage, perputaran persediaan, dan pelaporan keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020 hingga 2022, dengan fokus pada perusahaan sektor pertambangan. Dengan menggunakan purposive sampling, data dari 97 observasi dikumpulkan, dan analisis regresi linier berganda dilakukan dengan SPSS. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap pengungkapan laporan keberlanjutan, sedangkan profitabilitas dan perputaran persediaan tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Kata kunci : Profitabilitas, Leverage, Inventory Turnover, Pengungkapan Sustainability Report
The Use of Clustering Methods in Memory-Based Collaborative Filtering for Ranking-Based Recommendation Systems Wiyono, Slamet; Rais, Rais
Buletin Ilmiah Sarjana Teknik Elektro Vol. 5 No. 4 (2023): December
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/biste.v5i4.9435

Abstract

This research explores the application of clustering techniques and frequency normalization in collaborative filtering to enhance the performance of ranking-based recommendation systems. Collaborative filtering is a popular approach in recommendation systems that relies on user-item interaction data. In ranking-based recommendation systems, the goal is to provide users with a personalized list of items, sorted by their predicted relevance. In this study, we propose a novel approach that combines clustering and frequency normalization techniques. Clustering, in the context of data analysis, is a technique used to organize and group together users or items that share similar characteristics or features. This method proves beneficial in enhancing recommendation accuracy by uncovering hidden patterns within the data. Additionally, frequency normalization is utilized to mitigate potential biases in user-item interaction data, ensuring fair and unbiased recommendations. The research methodology involves data preprocessing, clustering algorithm selection, frequency normalization techniques, and evaluation metrics. Experimental results demonstrate that the proposed method outperforms traditional collaborative filtering approaches in terms of ranking accuracy and recommendation quality. This approach has the potential to enhance recommendation systems across various domains, including e-commerce, content recommendation, and personalized advertising.
Pengembangan dan Implementasi Sistem Penerimaan Santri Baru Berbasis Website di Pondok Pesantren Imam Syafi’i Brebes Wiyono, Slamet; Hidayatullah, M. Fikri; Huda, Miftakhul
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 4, No 2 (2023): Volume 4, Nomor 2, September 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v4i2.3763

Abstract

Pondok pesantren Imam Syafi'i Brebes memiliki kebutuhan untuk meningkatkan efektivitas dan efisiensi dalam penerimaan santri baru. Tujuan pengabdian masyarakat ini adalah memberikan kemudahan kepada pengelola dan staff pondok dalam proses penerimaan santri baru di Pondok Pesantren Imam Syafi’i Brebes. Metode yang digunakan adalah pelatihan dan pendampingan dalam pengembangan dan implementasi sistem informasi berbasis website. Hasil utama yang diperoleh adalah sistem informasi penerimaan santri pada pondok pesantren Imam Syafi’i Brebes yang dapat mengelola data pendaftar, data santri, dan data pembayaran. Simpulan utama yang dapat diambil adalah kegiatan ini mendapatkan respon positif dan apresiasi dari pengelola pondok. Keberartian pengabdian masyarakat ini adalah memberikan kontribusi bagi pengembangan ilmu pengetahuan, teknologi, dan masyarakat.
Pemberdayaan UMKM melalui Inovasi Teknologi Vacuum Evaporasi untuk Peningkatan Kualitas Gula Aren di Provinsi Banten Erwin, Erwin; Ismawati, Iis; Abdullah, Syarif; Wiyono, Slamet; Maulana, Iqbal
Jurnal Pengabdian Pada Masyarakat Vol 10 No 3 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i3.1494

Abstract

Industri gula aren di Provinsi Banten memiliki potensi besar, namun masih menghadapi kendala dalam proses produksi yang tradisional, biaya tinggi, dan kualitas produk yang tidak konsisten. Program pengabdian ini bertujuan untuk meningkatkan efisiensi produksi dan kualitas gula aren cair melalui penerapan teknologi vacuum evaporasi. Metode yang digunakan meliputi pelatihan teknis, pendampingan UMKM, implementasi prototipe alat, promosi digital, serta kolaborasi multi-pihak. Hasil kegiatan menunjukkan bahwa UMKM mitra mampu menghasilkan produk gula aren cair berkualitas tinggi, lebih higienis, dan sesuai standar pasar. Kesimpulannya, teknologi vacuum evaporasi efektif meningkatkan daya saing produk lokal, mendukung kesehatan masyarakat, dan memperkuat ekonomi daerah. The palm sugar industry in Banten Province has great potential, but it still faces obstacles in traditional production processes, high costs, and inconsistent product quality. This community service program aims to improve production efficiency and the quality of liquid palm sugar through the application of vacuum evaporation technology. The methods used include technical training, assistance for SMEs, prototype tool implementation, digital promotion, and multi-stakeholder collaboration. The results show that partner SMEs are able to produce high-quality, more hygienic liquid palm sugar products that meet market standards. In conclusion, vacuum evaporation technology is effective in increasing the competitiveness of local products, supporting public health, and strengthening the regional economy.
Aplikasi Pemandu Wisata Berbasis Android Untuk 10 Wisata Bali Baru Firdaus, Musnadil; Wiyono, Slamet; Af'idah, Dwi Intan; Hidayattullah, Muhammad Fikri
Jurnal Informatika: Jurnal Pengembangan IT Vol 9, No 1 (2024)
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/jpit.v9i1.6461

Abstract

Tourism has a very significant role in the Indonesian economy. In 2016, the Indonesian government prioritized 10 tourism destinations as "10 New Bali Tourism". However, tourists often face difficulties in finding accurate and efficient information about public facilities at tourist attractions. To overcome this problem, this research aims to develop an Android-based tourist guide application. This application is designed to help tourists find facility information quickly and accurately. This research was carried out through a series of stages, including design, analysis, design, implementation, testing and application maintenance. The result of this research is the development of a tour guide application that is useful for tourists. This application makes it easy for them to find accurate information about public facilities around the tourist attractions they visit. Unit testing of this application shows that no errors were found in the application functions. Usability test results were also very positive, with 88% of tourist users stating they were willing to use this application again in the future. This shows that this tour guide application has succeeded in providing an effective solution to the problems faced by tourists in searching for information on facilities at tourist attractions. Thus, this application can be a valuable tool in enhancing the tourist experience and supporting the growth of the Indonesian tourism industry. This research has produced an Android tourist guide application to facilitate travelers in finding public facilities at the "10 New Bali Tourism" destinations. With an 88% user satisfaction rate, the main contribution involves improving the traveler experience, supporting the growth of the tourism industry, and making a positive contribution to the Indonesian economy.
Analisis Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Kap terhadap Manajemen Laba Kazhadiva, Rivialdo; Wiyono, Slamet
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.895

Abstract

This study addresses the issue of detecting earnings management practices in infrastructure companies influenced by various factors. Against this background, the author aims to examine the relationship between the variables of tax planning and managerial ownership on earnings management as the dependent variable. The analytical method used is multiple linear regression with purposive sampling technique. The data used in this study is secondary data derived from the annual reports of infrastructure companies listed on the Indonesia Stock Exchange for the period of 2021-2023. The results of the study indicate that the tax planning variable has a positive effect on earnings management, while the managerial ownership and company size variables have a negative effect on earnings management.
Predicting Earthquake Magnitudes in Indonesia: Exploring the Potential of the Prophet Algorithm Nurindahsari, Susi; Wiyono, Slamet; Dairoh
Jurnal Ilmu Komputer dan Informasi Vol. 17 No. 1 (2024): Jurnal Ilmu Komputer dan Informasi (Journal of Computer Science and Informatio
Publisher : Faculty of Computer Science - Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21609/jiki.v17i1.1203

Abstract

Research on earthquakes has been extensively conducted by previous studies using various methods and specific discussions. Similarly, research to predict the magnitude of earthquakes that will occur in the future has also been conducted. This study employs the Prophet algorithm to test its capability in predicting a case study's magnitude using data with numerous missing values and outliers. The study is conducted without transformation and with Box-Cox and log-transformations. Transformations are applied to handle outliers. The results indicate that across the three experiments, the difference between the predicted and actual data ranges from 0.1 to 0.5 or even more. Performance metrics reveal that the log-transform is superior to the other two experiments, with a smaller MAE of 0.27 and a MAPE of 5.96%. Nevertheless, the use of the Prophet algorithm in this case study needs further investigation with different treatments to achieve more accurate results.
Pengaruh Profitabilitas, Leverage, dan Inventory Turnover Terhadap Pengungkapan Sustainability Report Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Uli, Jesisca; Wiyono, Slamet
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.4460

Abstract

ABSTRACT This research seeks to analyze the relationship between profitability, leverage, inventory turnover, and sustainability reporting among companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a focus on those in the mining sector. Using purposive sampling, data from 97 observations were collected, and multiple linear regression analysis was performed with SPSS. The results show that leverage positively influences the disclosure of sustainability reports, while profitability and inventory turnover do not have an effect on it. Keywords : Profitability, Leverage, Inventory Turnover, Sustainability Reporting Disclosure ABSTRAK Penelitian ini bertujuan untuk menganalisis hubungan antara profitabilitas, leverage, perputaran persediaan, dan pelaporan keberlanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020 hingga 2022, dengan fokus pada perusahaan sektor pertambangan. Dengan menggunakan purposive sampling, data dari 97 observasi dikumpulkan, dan analisis regresi linier berganda dilakukan dengan SPSS. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap pengungkapan laporan keberlanjutan, sedangkan profitabilitas dan perputaran persediaan tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Kata kunci : Profitabilitas, Leverage, Inventory Turnover, Pengungkapan Sustainability Report
Co-Authors . SUNARDI Aditya Rahman Af'idah, Dwi Intan Agus Pramono AMANDA, Febyanti Dwi Andree Saylendra, Andree Ani Susilawati Anwar, Moch. Syaiful Arsjah, Regina J. Arwam, Bryan. A. Ayu Aulia Oktaviani Bachtiar, M. Yusuf Daeli, Florus Dairoh Dairoh Dairoh, Dairoh Danny Dega Surono Wibowo, Dega Surono Erwin Erwin Fahira, Hilza Firdaus, Musnadil Firdaus, Rizki Amsyarul Hanock, Edward E. Hanock, Edward. E. Herviana, Ditta Ahmad Hidayatullah, M. Fikri Iqbal Maulana Ismawati, Iis Jarinah, Jarinah Kazhadiva, Rivialdo Laoli, Arosokhi Mabruri, Efendi Miftakhul Huda Muhammad Fikri Hidayattullah, Muhammad Fikri Mulyaningsih, Asih Netsen Nugroho, Hady Zhakwan Nurhakiki, M. Nurindahsari, Susi Nurul Anriani Oman Somantri Pangestu, Mohammad Prayoga Pitriani, Sinta Putri, Widiya Ratono, Ratono Sartika, Nenden Suciyati Simamora, Adam Yonas Syarif Abdullah Tarso Rudiana, Tarso Taufiq Abidin, Taufiq Titik Aryati Tuti Rostianti Maulani Ucu Wandi Somantri Uli, Jesisca Yundari, Yundari Yustia Hapsari, Yustia