Article Per Year (5 Year)
p-Index From 2021 - 2026
5.721
P-Index
This Author published in this journals
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 Journal of Social, Humanity, and Education Empiricism Journal Annals of Human Resource Management Research Journal of Governance and Accountability Studies Studi Akuntansi, Keuangan, dan Manajemen 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
Yuliansyah Yuliansyah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 2   3   4   5   6 
The effect of budgetary participation on managerial performance: internal control and organizational commitments as intervening variables Sastrawan, Hendrik; Dewi, Fajar Gustiawaty; Yuliansyah, Yuliansyah
Journal of Social, Humanity, and Education Vol. 1 No. 1 (2020): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jshe.v1i1.131

Abstract

Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal control is an intervening variable into the relationship between budgeting participation and managerial performance. On the contrary, organizational commitment is not proven as an intervening variable into the relationship between budgeting participation and managerial performance. Limitations: This study contributes to the management accounting literature and provides an overview of the effectiveness of regulations, policies and work programs that have been made by companies in improving managerial performance, particularly those relating to budgeting, internal control, and organizational commitment. Contribution: The study attempts to offer new insights on the influence of budgeting participation, internal control and organizational commitment, and other variables in improving managerial performance in state-owned plantation companies. Keywords: Budgeting participation, Managerial performance, Internal control, Organizational commitment
Adopting an enterprise resource planning system in village government Restu, Arnold; Gamayuni, Rindu Rika; Yuliansyah, Yuliansyah
Journal of Governance and Accountability Studies Vol. 4 No. 1 (2024): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v4i1.1906

Abstract

Purpose: The obligation of the Village Government to realize accountability and transparency of rural funds "forced" the village to use the ERP system. This study investigates the characteristics of technologies, individuals, and organizations that influence user decisions to adopt systems that will impact their performance. Research methodology: The technology acceptance model (TAM) was used to understand the factors that influence the adoption of the system and its impact on user performance. Data obtained from 72 users spread in Lampung Province. Results: The results showed that the compatibility of the system significantly influence the perceived usefulness. Facilitating conditions has a significant effect on perceived ease of use. Perceived usefulness and perceived ease of use has positive effect on symbolic adoption. Symbolic adoption significantly affects the user’s performance positively. Implementation: The implementation of this study involves a mixed-methods approach, including a survey and interviews with users and stakeholders, as well as a case study analysis of successful ERP implementations in village governments. Contribution: The contribution of this research is the identification of factors that contribute to successful ERP implementation in village governments, which can inform future adoption decisions and improve user performance.
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.
Performance Improvement Strategy via Talent Management and Employee Retention in Jakarta MSMEs Supana, Supana; Aminullah, Aminullah; Suyanto, Suyanto; Sukesi, Sukesi; Sayidah, Nur; Riyadi, Slamet; Marwiyah, Siti; Yuliansyah, Yuliansyah
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5672

Abstract

Purpose: This study aims to analyze the influence of Business Reputation, Leadership, and Organizational Justice on Talent Management Strategies, Employee Retention, and MSME Performance Strategies, while examining the mediating roles of Talent Management Strategies and Employee Retention.. Research Methodology: A quantitative approach was employed using data from 189 MSMEs selected through purposive sampling. The data were analyzed using SPSS and Smart PLS 3 to test both direct and indirect relationships among variables. Results: Findings indicate that Business Reputation significantly affects Talent Management Strategies (p = 0.000), Employee Retention (p = 0.026), and MSME Performance (p = 0.000). Leadership shows no significant effect on any dependent variable, while Organizational Justice significantly influences Talent Management Strategies (p = 0.008) but not Employee Retention or MSME Performance. Indirectly, Talent Management Strategies mediate the effects of Business Reputation and Organizational Justice on Employee Retention, whereas Employee Retention does not mediate the effect of the main variables on performance. However, a combined mediation of Talent Management Strategies and Employee Retention significantly links Business Reputation to MSME Performance (p = 0.036). Novelty indicators reveal that business governance and ethics strongly represent Business Reputation, with loadings of 0.931 and 0.944. Conclusions: Business Reputation and Organizational Justice are key drivers of Talent Management Strategies and Employee Retention, whereas Leadership plays an insignificant role. Limitations: The study is limited to Indonesian MSMEs and cross-sectional data. Contribution: It contributes by emphasizing ethical governance and fairness as essential elements in improving MSME talent retention and performance.
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
Co-Authors Abdul, Kartini Maharani Ahmad MAULANA Ahmad Maulana Ahmad Suriansyah Almaniar, Siska Almega, Echa Septa Alrizwan, U. Ari Aminullah Aminullah, Aminullah 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 Nur Sayidah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo 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 Siti Marwiyah Slamet Riyadi Sri Yanti Sukesi . sulistiyo, Efendi Supana, Supana Suroto HS Suwinarti, Wiwin Suyanto Suyanto Syerina Raihatul Jannah 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