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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen HUMANIKA Jurnal Dinamika Akuntansi Jurnal Rekayasa Sipil dan Lingkungan Accounting Analysis Journal Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education JSSH (Jurnal Sains Sosial dan Humaniora) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business AFEBI Accounting Review Prosiding Seminar Nasional Sains dan Teknologi Terapan Aptisi Transactions on Technopreneurship (ATT) Journal of Primary Education Jurnal Teknologi Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Penelitian Tindakan Sekolah dan Kepengawasan EDULEAD: Journal of Christian Education and Leadership Jurnal Cahaya Mandalika Business and Accounting Education Journal Indo-MathEdu Intellectuals Journal Unram Journal of Community Service (UJCS) Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Hukum dan HAM Wara Sains Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Proceeding of International Conference on Science, Education, and Technology Dedikasi : Jurnal Pengabdian Lentera The Journal of Educational Development JUMPA : Jurnal Manajemen Pendidikan
Heri yanto
Parahyangan Catholic University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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The Impacts of Stakeholder Pressure, Profitability, and Audit Committee on the Quality of Sustainability Reports Baroroh, Niswah; Yanto, Heri; Pertiwi, Meilani Intan; Ningrum, Meldica Widya; Luthfi, Muhammad Fikri
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.75264

Abstract

This study aims to examine the influence of employee and consumer pressure on the quality of sustainability reports, with the audit committee as a moderating variable. Using panel data regression and Moderated Regression Analysis (MRA), this research analyzes secondary data from LQ45-listed companies in Indonesia from 2019 to 2022. The findings indicate that employee and consumer pressure positively affect sustainability report quality, reinforcing the importance of stakeholder expectations in corporate transparency. However, profitability does not significantly impact sustainability report quality, suggesting that financial performance alone does not determine sustainability disclosure practices. The audit committee weakens the effect of employee pressure on sustainability reporting, indicating its role in prioritizing regulatory compliance over internal stakeholder demands. Meanwhile, the audit committee does not moderate the impact of consumer pressure or profitability, highlighting its limited role in addressing external sustainability concerns. Theoretically, these findings support stakeholder theory by demonstrating how non-financial pressures influence corporate sustainability practices. In practice, companies should recognize sustainability reporting as a strategic tool for fostering stakeholder trust and improving corporate reputation rather than merely a regulatory obligation. Policymakers and regulators should also consider strengthening governance mechanisms to enhance corporate sustainability disclosures. The novelty of this study lies in its investigation of the audit committee’s moderating role in stakeholder-driven sustainability reporting, providing new insights into corporate governance and sustainability dynamics.
Optimalisasi Pemasaran Multi-Platform sebagai Strategi Pengembangan UMKM Reswari, Ardhana; Hidayah, Retnoningrum; Yanto, Heri
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 08 (2025): Agustus 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i08.1024

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) serta masyarakat umum di Desa Giling, Kecamatan Pabelan, Kabupaten Semarang, dalam memahami dan menerapkan strategi pemasaran berbasis digital. Pelatihan difokuskan pada pemanfaatan berbagai platform pemasaran seperti Instagram, Facebook, WhatsApp Business, dan Shopee, yang dirancang agar mudah diakses dan diaplikasikan oleh pelaku usaha lokal. Metode kegiatan terdiri dari empat tahapan, yaitu: pra kegiatan (riset kebutuhan pelatihan), persiapan (penyusunan materi dan logistik), pelaksanaan (sosialisasi dan praktik langsung), serta pasca kegiatan (pendampingan dan evaluasi). Pelatihan dilaksanakan pada Sabtu, 5 Juli 2025 dengan pendekatan interaktif dan partisipatif. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman baru serta kepercayaan diri untuk memasarkan produk secara digital. Beberapa peserta mulai aktif mempromosikan produknya melalui media sosial dan platform e-commerce. Kegiatan ini diharapkan menjadi langkah awal dalam mendorong transformasi digital UMKM desa serta menciptakan ekosistem wirausaha yang lebih adaptif terhadap perkembangan teknologi.
Leadership Skills for School Principals to Improve the Quality of School Management Through Training Management Qarasyi, Achmad Qhuzairy; Yanto, Heri; Raharjo, Tri Joko; Yulianto, Arief
Proceedings of International Conference on Science, Education, and Technology Vol. 11 (2025)
Publisher : Universitas Negeri Semarang

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

Abstract

Education and training management (diklat) is a key element in the development of competent and professional human resources. This research discusses effective strategies in training management, including planning, implementation, evaluation, and challenges faced in the implementation of training programs. With a qualitative descriptive approach, this study examines various methods to increase the effectiveness of training, including the use of digital technology, competency-based approaches, and the importance of continuous evaluation. The results of the study show that the effectiveness of training is greatly influenced by the readiness of the institution, systematic planning, and the involvement of participants in the learning process. This study contributes to providing insights for educational institutions and organizations in managing training more optimally to improve the quality of human resources in various sectors. Effective training management requires a combination of a well-thought-out planning strategy, organized implementation, and continuous evaluation. The application of digital technology and competency-based approaches has been proven to be able to increase the effectiveness of training programs. In addition, the success of the training is also greatly influenced by the commitment of the organization, the readiness of the trainers, and the active involvement of the participants. By applying the principles of training management optimally, educational institutions and organizations can improve the quality and competitiveness of human resources.
Building Economic Independence for Indonesian Immigrants in Malaysia Through Improved Financial Literacy Yanto, Heri; Baroroh, Niswah; Pertiwi, Meilani Intan; Airyq, Irnin Miladdyan
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1132

Abstract

Indonesian migrants in Malaysia face significant economic vulnerability due to low and unstable incomes, limited access to formal financial services, and insufficient financial literacy. These conditions often lead to poor money management, debt dependency, and lack of long-term financial planning. This community service program aimed to enhance the financial literacy of Indonesian migrants in Malaysia as a strategy to strengthen their economic independence. Using the Participatory Action Research (PAR) method, the program involved migrants as active partners in identifying financial challenges, designing relevant training, and implementing practical solutions. Activities included daily financial management workshops, budgeting simulations, and introductions to simple financial applications. Conducted in Kuala Lumpur over eight months, the program reached participants from various informal sectors. The results showed increased participants’ ability to record expenses, plan budgets, set savings goals, and encourage productive financial practices within their families. The initiative also fostered awareness of the benefits of formal financial services. In conclusion, improving financial literacy through a participatory approach can serve as an effective catalyst for empowering migrants to achieve sustainable economic independence.
Analisis Penerapan ISO 9001:2015 pada Proyek Rancang Bangun Rusunami TOD Tanjung Barat: Analysis of the Implementation of ISO 9001:2015 in the TOD Tanjung Barat Rusunami Design Project Yanto, Heri; Guspari, Oni
Jurnal Rekayasa Sipil dan Lingkungan Vol. 9 No. 1 (2025): Jurnal Rekayasa Sipil dan Lingkungan
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jrsl.v9i1.53704

Abstract

PT Brantas Abipraya (Persero), a state-owned enterprise in the construction sector, is responsible for implementing the Design and Build project of Rusunami TOD Tanjung Barat. The study focuses on assessing the quality management system in accordance with ISO 9001:2015. To collect the necessary information, surveys and interviews with relevant staff were carried out. Compliance with ISO 9001:2015 requirements, particularly clauses 4 to 10, was measured using a Likert scale. The assessment results indicate that the project has reached a maturity level between three and four. At this stage, the quality management system can be considered reasonably satisfactory, reflecting adequate implementation of standard practices. However, the expected maturity stage of five has not yet been achieved. To reach the desired outcome, several improvements are required. The organization needs to enhance employee competencies, prepare effective financial planning, ensure active managerial involvement, monitor customer satisfaction, and optimize infrastructure and resources. In addition, tracking quality objectives, developing new products, evaluating potential risks, and conducting awareness campaigns for staff regarding the quality management system are necessary to ensure continuous improvement and achievement of the highest maturity level. Abstrak Salah satu proyek yang dilakukan oleh PT Brantas Abipraya (Persero) yang berlokasi di industri konstruksi adalah Inisiatif Peningkatan Desain Konstruksi Rusunami TOD Tanjung Barat. Topik utama diskusi adalah hasil evaluasi sistem manajemen mutu berdasarkan ISO 9001:2015 untuk implementasi Desain dan Konstruksi Rusunami TOD Tanjung Barat. Untuk melakukan ini, kuesioner dan wawancara pembagian dilakukan dengan melibatkan staf yang bersangkutan. Implementasi standar ISO 9001:2015 (halaman 4–10) dapat dievaluasi pada tingkat variabel menggunakan skala Likert. Berdasarkan hasil data implementasi ISO 9001:2015 untuk proyek konstruksi Rusunami TOD Tanjung Barat, diperoleh level kematangan 3 hingga 4. Dari level kematangan 3 hingga 4 ini, dapat disimpulkan bahwa sistem manajemen mutu yang telah diterapkan sudah cukup baik. Namun, level yang dicapai belum memenuhi tujuan bisnis yang diharapkan, yaitu level 5. Untuk mencapai tujuan ini, perusahaan harus mengevaluasi kapabilitas SDM, penyusunan anggaran yang presisi, kesadaran manajemen, kepuasan konsumen, optimalisasi sarana dan prasarana, evaluasi target mutu, inovasi produk, dan risiko mutu, serta perlu mensosialisasi sistem manajemen mutu kepada seluruh karyawannya.
DETERMINAN TARIF PAJAK EFEKTIF PADA WAJIB PAJAK BADAN Putri, Anggrieta Arzeni Gatra; Yanto, Heri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11777

Abstract

This research aims to examine the influence of leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality on the effective tax rate. The research approach used is a quantitative approach. The research population includes manufacturing companies from all sectors listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Sampling was done using purposive sampling method, resulting in a sample size of 50 companies with 155 analysis units after excluding 95 outliers. Research data are secondary data taken from the IDX website and the websites of respective companies. The analysis technique used is multiple linear regression analysis technique using IBM SPSS 22 analysis software. The results of the research show that leverage and audit quality have a significant positive effect on the effective tax rate. Meanwhile, liquidity, profitability, independent commissioners, and audit committees do not affect the effective tax rate. Simultaneously, leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality collectively influence the effective tax rate.
Transforming Junior High School Education in the Era of the Industrial Revolution 4.0 and Society 5.0 Zubaedi, Moh; Yanto, Heri; Formen, Ali
Proceedings of International Conference on Science, Education, and Technology Vol. 11 (2025)
Publisher : Universitas Negeri Semarang

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Abstract

The rapid advancement of digital technologies in the era of Industrial Revolution 4.0 and Society 5.0 has significantly transformed the landscape of education. Junior high schools, as a critical stage in students' development, hold a strategic role in preparing a generation that is both technologically competent and strong in character. This study aims to analyze the challenges and strategies for integrating technology-based and character-oriented education in junior high schools to meet the demands of the digital age. Employing a library research methodology, the study reviews relevant academic literature, policy documents, and previous research findings. The results reveal a paradigm shift toward personalized and adaptive learning, the essential integration of digital literacy, and the development of 21st-century skills (4C + 1C: critical thinking, creativity, communication, collaboration, and computational thinking). Moreover, the role of teachers is transforming into facilitators and innovators. However, key challenges such as unequal infrastructure, limited ICT competencies among teachers, and disparities in access in underdeveloped regions remain prominent. The study concludes that cross-sector collaboration and adaptive educational policies are vital to building an inclusive and future-ready educational ecosystem. It recommends a holistic approach that balances technological advancement with character education to produce ethical, innovative, and resilient future citizens.
Exploring Academic Culture in Indonesian Christian Universities Using Hofstede VSM 2013 Karnawati, Karnawati; Yanto, Heri; Zulaeha, Ida; Mulyono, Sungkowo Edi
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.616

Abstract

This study examines the academic culture in Christian universities in Indonesia through the Value Survey Model (VSM) 2013 Hofstede, analyzing its impact on innovation readiness and technopreneurial development. Using a quantitative approach, data were collected through surveys from faculty members and students across several Christian universities. The study employed Structural Equation Modeling (SEM) to analyze the relationships between Hofstede’s cultural dimensions, including power distance, individualism vs collectivism, masculinity vs femininity, uncertainty avoidance, long-term vs short-term orientation, and indulgence vs restraint. Findings indicate that Christian universities in Indonesia exhibit a collectivist academic culture with high uncertainty avoidance and significant power distance, which influence institutional innovation potential. While long-term orientation and masculinity moderately affect academic behavior, constraints in academic freedom and risk-taking hinder the adoption of digital and entrepreneurial initiatives. This study highlights the role of academic culture in shaping innovation readiness and provides strategic recommendations for fostering a more adaptable and competitive academic environment aligned with global technopreneurship trends.
The Determinants of Accounting Prudence Among Infrastructure Sector Companies in Indonesia Revita Handayani, Angela Sherly; Yanto, Heri
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to identify the factors influencing the application of accounting prudence in Indonesian infrastructure sector companies. These factors encompass capital intensity, growth opportunities, company size, profitability, leverage, and audit committees. A quantitative approach is employed in this research, with the population consisting of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample selection utilizes purposive sampling techniques, resulting in a final sample of 35 companies with a 5-year observation period, comprising 114 analyzable units of data. Descriptive and inferential statistical analyses are conducted using IBM SPSS version 26. The research findings indicate that capital intensity, company size, profitability, and leverage significantly impact accounting prudence. However, growth opportunities and audit committees do not have a significant effect on accounting prudence. The novelty of this study is in the simultaneous utilization of 6 independent variables. Previous study has not used these 6 independent variables simultaneously. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.
Perencanaan Sistem Penyediaan Air Minum Desa Rantau Embacang Kabupaten Bungo Wijaya, Sucitra; Yanto, Heri; Novratrilova, Lian; Radinal, Radinal
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.9204

Abstract

Tidak semua penduduk Desa Rantau Embacang memiliki akses air bersih, hanya beberapa penduduk saja yang yang memiliki sumur gali dan sumur bor. Kebanyakan penduduk memanfaatkan air Sungai Batang Tebo untuk kebutuhan mandi dan mencuci. Sedangkan sekarang kondsi air sungai sudah sangat keruh dan tidak layak untuk digunakan. Karena itu perlu adanya sistem penyediaan air minum yang layak bagi masyarakat Desa Rantau Embacang. Tujuan dari penelitian ini adalah menganalisis kebutuhan air di Desa Rantau Embacang untuk perencanaan 15 tahun yang akan datang dengan menghitung proyeksi pertumbuhan penduduk menggunakan Metode Geometri, Aritmatika, dan Eksponensial. Dari ketiga metode akan diambil salah satu metode dengan koefisien korelasi mendekati 1 yang selanjutnya digunakan dalam perhitungan proyeksi partumbuhan penduduk untuk 15 tahun yang akan datang. Merencanakan sistem jaringan perpipaan menggunakan Software AutoCad 2022, perencanaan hidrolis dengan Microsoft Excel 2010 dan Software EPANET 2.0. Hingga didapat total kebutuhan air, desain perpipaan berupa ukuran kecepatan dan tekanan pada pipa sesuai pedoman standar perencanaan.
Co-Authors - Kardoyo Agus Wahyudin Ahmad Hariyadi, Ahmad Ahmad Nurkhin Airyq, Irnin Miladdyan Aisah, Karlina Alfitra, Dimas Ali Formen Ali Sunarso Aljileedi Mustafa Rayhan, Amyir Amin Pujiati Amin Taufik Amin Yusuf Arief Yulianto Arif Mahmud Arina Tri Astuti, Arina Tri Arumi, Awalia Arvany Dhin Azhari, Arvany Dhin Asri Purwanti Astuti, Iryana Dewi Astuti, Iryana Dewi Bestari Dwi Handayani Budiantoro, Risanda C, Cisia Carolina Lita Permatasari Chatarina Umbul Wahyuni Citra Eliyani, Citra Desy Ery Danny Dewi, Rafika Maulia Eka Aisyatul Ulya, Eka Aisyatul EKO NURCAHYO Elsa Puspasari, Elsa Esita, Prita Esita, Prita Eva Nurul Vitriyani, Eva Nurul Fahrur Rozi Faidlol Ilah, Faidlol Farid Ahmadi Farisyi, Shalman Al Fathur Rokhman Febri Hadi Firdaus - Fitri Hartanto Fitri Yani Gisky Andria Putra Hardiyanti , Rini Harisma, Fadilla Heriyanto , Heriyanto Hidayati, Olivia Ike Humiras Hardi Purba Ida Zulaeha Ika Ratniarsih Ilham Masrurun, Ilham Irawan, Dony Irawan, Dony Irianti, Een Ismiyati, Ismiyati Joko Sutarto Karnawati, Karnawati Khotimah, Dian Suci Husnul Kristanto, Andi Kurniawan Kristi, Nuke Monika Kristin Wahyuni, Kristin Kusumaningrum, Christyan Dyah Lovika Ardana Riswari Lusiana, Shary Armonitha Luthfi, Muhammad Fikri Masrukhi Masrukhi Maulia, Dina Mawardi Amin Maylia Pramono Sari Mochammad Mirza Mulyono, Sungkowo Edi Murwatiningsih Murwatiningsih, Murwatiningsih Mustaghfiroh, Mustaghfiroh Mustaghfiroh, Mustaghfiroh Nanik Wijayati Nika, Restika Noha Nina Oktarina Ningrum, Meldica Widya Niswah Baroroh Novratrilova, Lian Nurul Hasanah Oni Guspari Pangestika, Mirza Anindya Pangestika, Mirza Anindya Pertiwi, Meilani Intan Porniadi, Fiki Porniadi, Fiki Pramiasih, Endah Prihandono, Dorojatun Puspitaningrum, Erlina Dewi PUTRI WULANDARI Putri, Anggrieta Arzeni Gatra Qarasyi, Achmad Qhuzairy Rabeea Mohammed Imleesh, Rabeea Mohammed Radinal, Radinal Rahayu, Selvia Rajagukguk, Abdul Ratna Puspita Sari, Ratna Puspita Reswari, Ardhana Retnoningrum Hidayah Revita Handayani, Angela Sherly Rizky Garuda Nusantara Bachrul Zakir Hamzah, Muhammad Rukhayati, Siti Rusdarti - Rustono - Sabil, Muhammad Asnawi Saputra, Mardi Sari, Hanifa Aulia Setiawan, Umam Aries Setyaji, Bayu Siregar, Ahmad Surkati Sri Ati Sri Wiwik Anggiyani, Sri Wiwik St. Sunarto, St. Sucihatiningsih Dian Wisika Prajanti Sungkowo Edy Mulyono Supriyati . Suwito Eko Pramono Syifa Fauziah Titi Prihatin Tiyas Marhaeni, Tiyas Tjokro, Gunawan Tri Joko Raharjo Tri Suminar Ujianingrum, Hening Ulum, Muhammad Rosikhul Ulum, Muhammad Rosikhul Ummi, Izzatul Wasino Wasino Wati, Alfi Setyo Widiyanto Widiyanto Wijaya, Romi Wijaya, Sucitra Wiwik Widyo Widjajanti Yoman, Mad Yuli Rohmiyati Yuliarti, Dita Yuliarti, Dita Zaenuri Mastur Zainal Abidin Zubaedi, Moh