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All Journal JURNAL ECONOMIA JURNAL SAINS PERTANIAN EQUATOR El Dinar DEDIKASI JURNAL MAHASISWA Jurnal Rekayasa Sipil dan Desain IJBE (Integrated Journal of Business and Economics) International Research Journal of Business Studies (E-Journal) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting Energi & Kelistrikan Jurnal Literasiologi Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Jurnal Ilmiah Psyche ULIN: Jurnal Hutan Tropis TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Riset Teknologi Industri Jurnal Ekonomi Pembangunan Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Empiricism Journal Annals of Human Resource Management Research Journal of Governance and Accountability Studies Indonesian Journal of Informatic Research and Software Engineering Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Mestaka: Jurnal Pengabdian Kepada Masyarakat Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya InJEBA : International Journal of Economics, Business and Accounting Holistik Analisis Nexus Jurnal Ilmu Siber dan Teknologi Digital Goodwood Akuntansi dan Auditing Reviu International Research Journal of Business Studies Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Karya Nyata Pengabdian Joong-Ki Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research Riset Akuntansi dan Bisnis Indonesia
Yuliansyah Yuliansyah
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Digitalisasi Manajemen Sekolah: Pemanfaatan Teknologi dalam Pelatihan Guru untuk Optimalisasi Sarana dan Prasarana di SDN Sungai Kitano 1 Khairunnisa, Khairunnisa; Zuhairiah, Aliza Rifka; Yuliansyah, Yuliansyah; Aslamiah, Aslamiah; Amelia, Rizky
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/1h31sd75

Abstract

Penelitian ini bertujuan untuk mendeskripsikan pemanfaatan teknologi digital dalam mendukung manajemen sarana dan prasarana melalui pelatihan guru di SDN Sungai Kitano 1. Penelitian ini dilatarbelakangi oleh keterbatasan literasi digital dan kemampuan teknis sebagian guru dalam menggunakan aplikasi digital untuk administrasi sarana dan prasarana sekolah. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, melibatkan kepala sekolah dan guru sebagai subjek penelitian. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelatihan digital yang mencakup literasi digital dan pemanfaatan kecerdasan buatan memberikan manfaat praktis bagi guru, terutama dalam pengelolaan dokumen, pengarsipan digital, pembuatan media pembelajaran, inventarisasi sarana dan prasarana, serta pelaporan kerusakan fasilitas secara lebih cepat dan sistematis. Namun demikian, ditemukan perbedaan kemampuan digital antar guru yang memengaruhi tingkat optimalisasi pemanfaatan teknologi, di mana sebagian guru membutuhkan pendampingan lanjutan agar penerapan teknologi dapat berjalan merata. Kendala lain yang ditemukan meliputi keterbatasan perangkat dan ketidakstabilan jaringan internet. Penelitian ini menyimpulkan bahwa pelatihan guru berperan penting dalam meningkatkan efektivitas digitalisasi manajemen sarana dan prasarana sekolah. Keberlanjutan program pelatihan, penguatan infrastruktur teknologi, serta pendampingan berjenjang menjadi faktor kunci dalam memastikan transformasi digital sekolah dapat berjalan secara optimal dan berkelanjutan. Digitalization of School Management: Utilizing Technology in Teacher Training to Optimize Facilities and Infrastructure at SDN Sungai Kitano 1 Abstract This study aims to describe the use of digital technology in supporting the management of school facilities and infrastructure through teacher training at SDN Sungai Kitano 1. The study is motivated by limited digital literacy and technical skills among some teachers in using digital applications for facilities and infrastructure administration. A qualitative approach with a case study method was employed, involving the principal and teachers as research subjects. Data were collected through semi-structured interviews, participant observation, and documentation. The findings indicate that digital training, including digital literacy and the use of artificial intelligence, provides practical benefits for teachers, particularly in document management, digital archiving, learning media development, facilities and infrastructure inventory, and faster and more systematic reporting of facility damage. However, variations in teachers’ digital competencies were identified, which affected the level of technology utilization, as some teachers required continued assistance to ensure more equitable implementation. Other challenges included limited devices and unstable internet connectivity. This study concludes that teacher training plays a crucial role in enhancing the effectiveness of the digitalization of school facilities and infrastructure management. The sustainability of training programs, strengthening of technological infrastructure, and tiered mentoring are key factors in ensuring that school digital transformation can be implemented optimally and sustainably.
Strategi Pembinaan oleh Kepala Sekolah untuk Meningkatkan Kinerja Guru di SDN Sungai Kitano 1 Khairunnisa, Khairunnisa; Ramadhan, Fitriyadi; Trisna, Trisna; Rini, Arisandi Tiya; Yuliansyah, Yuliansyah; Suriansyah, Ahmad; Purwanti, Ratna
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/awhm7m92

Abstract

Kinerja guru merupakan elemen penting dalam peningkatan mutu pembelajaran di sekolah dasar, namun dalam praktiknya masih menghadapi berbagai kendala. Hasil observasi awal dan wawancara menunjukkan keterbatasan inovasi pembelajaran, tingginya beban administrasi, serta beragamnya kesiapan guru dalam menerapkan pembelajaran aktif. Penelitian ini bertujuan untuk mendeskripsikan strategi pembinaan kepala sekolah dalam meningkatkan kinerja guru di SDN Sungai Kitano 1 serta perannya dalam mendukung penjaminan mutu kinerja guru. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur, observasi, dan studi dokumentasi terhadap kepala sekolah dan guru yang terlibat langsung dalam kegiatan pembinaan. Analisis data dilakukan menggunakan model interaktif Miles, Huberman, dan Saldana dengan teknik triangulasi untuk menjaga keabsahan data. Hasil penelitian menunjukkan bahwa kepala sekolah menerapkan strategi pembinaan yang terencana, partisipatif, reflektif, dan berkelanjutan melalui supervisi akademik kolaboratif, mentoring, coaching, serta komunitas belajar guru. Strategi ini berdampak pada peningkatan kinerja guru dalam perencanaan, pelaksanaan, dan evaluasi pembelajaran, serta meningkatkan motivasi dan keterbukaan guru terhadap refleksi praktik mengajar. Selain itu, pembinaan yang konsisten mendukung terbentuknya mekanisme penjaminan mutu kinerja guru melalui monitoring, evaluasi reflektif, dan tindak lanjut pembinaan. Coaching Strategy by the Principal to Improve Teacher Performance at SDN Sungai Kitano 1 Abstract Teacher performance is a crucial element in improving the quality of learning in elementary schools; however, in practice, it still faces various challenges. Initial observations and interviews revealed limited innovation in learning practices, a high administrative workload, and varying levels of teacher readiness in implementing active learning. This study aims to describe the coaching strategies implemented by the school principal to improve teacher performance at SDN Sungai Kitano 1 and their role in supporting the quality assurance of teacher performance. This research employs a qualitative approach using a case study design. Data were collected through semi-structured interviews, observations, and documentation studies involving the school principal and teachers directly engaged in coaching activities. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldana, with triangulation techniques applied to ensure data validity. The findings indicate that the principal implemented planned, participatory, reflective, and sustainable coaching strategies through collaborative academic supervision, mentoring, coaching, and teacher learning communities. These strategies positively impacted teacher performance in lesson planning, implementation, and evaluation, while also increasing teacher motivation and openness to reflecting on teaching practices. Furthermore, consistent coaching supported the establishment of teacher performance quality assurance mechanisms through monitoring, reflective evaluation, and follow-up coaching actions.
The effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance Ardiles, M.; Yuliansyah, Yuliansyah; Suhendro, Saring
Journal of Multidisciplinary Academic and Practice Studies Vol. 2 No. 2 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v2i2.2137

Abstract

Purpose: This study aims to determine the effects of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was selected. This study uses a panel data analysis. The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance. Results: The findings reveal that transfer pricing and inventory intensity have no significant effects on tax avoidance. Thin capitalization shows a negative and significant effect, suggesting that higher debt usage reduces tax avoidance due to creditor scrutiny and compliance pressure. Deferred tax also negatively affects tax avoidance, indicating that higher deferred tax expenses reflect greater compliance and lower avoidance. The model’s adjusted R² was 7%, implying that most variations in tax avoidance are explained by other unobserved factors. Conclusions: Deferred tax and thin capitalization serve as deterrents to tax avoidance, whereas transfer pricing and inventory intensity are not significant drivers. Limitations: This study relies on publicly available financial reports, limiting the measurement accuracy of hidden tax-avoidance practices. It also covers a period influenced by Covid-19 tax incentives and voluntary disclosure programs, which potentially affect behavior. Contribution: This study extends the literature by integrating inventory intensity into tax avoidance models and providing evidence from Indonesian firms, offering insights for policymakers and regulators to strengthen anti-avoidance measures.
The Relationship Between Granger Causality Analysis and Indonesian Trade and Economic Growth. Yuliansyah, Yuliansyah; Gunarto, Toto; Ciptawaty, Ukhti; Ninidien, Qurrota Ayu; Afif, Fadeli Yusuf
Jurnal Ekonomi Pembangunan Vol 14 No 3 (2025): Volume 14 Nomor 3 Tahun 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v14i3.4433

Abstract

These findings confirm that the contribution of domestic assets to economic growth is relatively limited, which is in line with the literature that emphasizes the more dominant role of foreign direct investment, household consumption, and fiscal and monetary policies in influencing the Indonesian economy. Second, the causality test on foreign assets also shows similar results, namely that economic growth has not been proven to affect changes in foreign assets, and vice versa. Based on the findings of this study, the recommendation for the government is to implement economic development policies that are more focused on strengthening the domestic foundation, particularly by encouraging productive investment, increasing the competitiveness of the real sector, and strengthening household consumption, which has been proven to be more significant in driving economic growth
The Implementation of Good Corporate Governance on Company Financial Performance Tarigan, Bram Timothy; Yuliansyah, Yuliansyah
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.211

Abstract

Purpose: This study aims to obtain empirical evidence on the effect of good corporate governance implementation on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Methodology/approach: Using the purposive sampling method as a sampling technique, so that a population of 37 companies was obtained. To determine the magnitude of the influence of good corporate governance on the company's financial performance, regression analysis, correlation analysis of the F test and t test and analysis of the coefficient of determination are used. Results/findings: The results of this study indicate that the variables of good corporate governance do not have a significant effect on company value. Conclusions: This study is a review of several journals that aim to examine the influence of independent boards of commissioners, managerial ownership, institutional ownership, foreign ownership, and audit committees on financial performance. This study took a sample of manufacturing companies in the consumer goods sector during the period 2018-2022. Limitations: The limitations of this study are that there are only two fundamental factors, namely, total asset turnover and corporate governance, and the sample used is processed food industry companies that do not represent all sub-sectors of other companies. Contribution: This study can be used as a reference for future research, especially research corporate governance.
Kepadatan Campuran dengan Variasi Tumbukkan Terhadap AC-WC Gradasi Halus Yuliansyah, Yuliansyah; Ali, Hadi; Pratomo, Priyo
Jurnal Rekayasa Sipil dan Desain (JRSDD) Vol. 3 No. 2 (2015): Edisi Juni 2015
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jrsdd.v3i2.457

Abstract

This study was conducted to determine the effect of variations in the compaction of thecharacteristics of the asphalt layer using the Marshall method which refers to the buildingspecifications of bina marga 2010. In the Marshall plan establishes parameters for the number ofcompaction of heavy traffic conditions compaction test specimen as 2x75 compaction with thecavity boundary mixture of 3,5- 5.5%. While on the asphalt concrete layer is studied AsphaltConcrete Wearing Coarse (AC-WC) subtle gradations lower limit.After the results of the testing materials testing both asphalt and aggregate meets the standardsand then do the manufacture asphalt mixture specimen. From the analysis of the value obtainedafter calculating the optimum asphalt content lower limit of 6,8%. Then used in mixing asphaltcontent for the variation of the collision is 2x50, 2x55, 2x60, 2x65, 2x70, 2x75, 2x80, and 2x85.After it was examined Marshall.From the test results on compaction Marshall 2x50, 2x55, 2x60, 2x65, and 2x70. Does not meetthe Marshall parameter value because Marshall Quotient (MQ) does not enter the specifications.While the value of voids In The Mix (VIM) in the collision 2x50, 2x55, 2x60, 2x65, and 2x70 arealso not included in the specification. Only on compaction of 2x75, 2x80 and 2x85 that meet theparameters of Marshall.Keywords : Compaction, Asphalt Concrete - Wearing Course (AC-WC) Subtle Gradation,Marshall Parameters, Bina Marga Specifications 2010.
Co-Authors Abdul, Kartini Maharani Ahmad MAULANA Ahmad Maulana Ahmad Suriansyah Almaniar, Siska Almega, Echa Septa Alrizwan, U. Ari Amirta, Rudianto Ananda, Bayu Susetya Annisa, Mutiara Lusiana Anwar , Monica Arabiatul Adawiyah, Arabiatul Ardi, Pahmi Ardiles, M. Arif Rahman Aslamia Rosa Aslamiah Aslamiah Aslan Aslan Aslan Aslan, Aslan ayu Kalista BAMBANG SATRIAWAN Basri Basri Budiarti, Ika Niswatin Chatarina Umbul Wahyuni Ciptawaty, Ukhti Dewi Listyaningrum, Dyah Ayu Dewi Qimariah Imelda Dewi, Fajar Gustiawaty Dewi, Nolla Puspita Dewi, R.A Mariska Dhami Johar Dhamiri Dikarulin, Sarah Azzara Dwi Darma Puspita Sari Dwi Zulfita Eferedy, Jhon Eka Rizki Meiwinda Eko Setiawan Eko Sumartono, Eko Endang Verawati Enos Tangke Arung, Enos Tangke Ersi Sisdianto Fadeli Yusuf Afif Fadilla, Rohayu Fajrina Fajrina Fatiya, Nanda Febrianty, Febrianty Fikri, Naufal Aziz Al Gamayuni, Rindu Rika Geri, Geri Gunarto, Toto Hadi Ali Hamzah, Ruth Samantha Herri Fariadi, Herri Hertati , Lesi Husnul Madihah I Made Indradjaja M Brunner Ibnu Hajar Ilham Wahyu Pamungkas Imam Muazansyah, Imam Imelda, Dewi Qimariah Irawan Wijaya Kusuma, Irawan Wijaya Jahin, Novia Pahleni Jumiati Jumiati Khairunnisa Khairunnisa Larasati, Sita Lubis, Lunariana Mardhiana, Putri Martin Choirul Fatah Maulidi Maulidi Mia Selvina Muammar Khaddafi Mubarak, Syahrun Ninidien, Qurrota Ayu Nofrianti Indah Pertiwi Nur Atikah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo Priyo Pratomo, Priyo Purwanti, Ratna Puspita, Harsono Edwin Putri, Marthalia Putri, Tasya Ananda Putri, Wulandari Indah Andi Rahmawaty Hasibuan Ramadhan, Fitriyadi Razimi, Mohd Syahril Ahmad Restu, Arnold Rezaisra, Gusti Refly Rezky Graha Pratiwi Rico Ramadhan, Rico Rindu Rika Gamayuni Rini, Arisandi Tiya Risnafatih, Risnafatih Rizky Amelia Rosamah, Enih Rozanna, Mira Rusyanti, Nila Sari, Yosita Tri Purnama SARING SUHENDRO Sartika Saragih, Dewi Sastrawan, Hendrik Satriawan, Bambang Selvina, Mia Shintalya, Shintalya Siti Aisyah Sri Yanti sulistiyo, Efendi Suroto HS Suwinarti, Wiwin Syerina Raihatul Jannah Tarigan, Bram Timothy Tentara, Brend Tias Pornawasari Tony Koerniawan Topan, M Apriansyah TRI ASTUTI Trisna Trisna, Trisna Tubarad, Chara Pratami Tidespania Venny Agustin Wahyu Utami, Wahyu Wardana, Safril Kartika Widodo, Nurul Sapta Zandra Singal, Rachel Zuhairiah, Aliza Rifka