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Pengaruh Tunneling Incentive, Bonus Mechanism, dan Debt Covenant Terhadap Transfer Pricing Shalsabila Herman; Dirvi Surya Abbas; Hamdani Hamdani
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1269

Abstract

The purpose of this study is to determine the effect of tunneling incentive, bonus mechanism and debt covenant on transfer pricing in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2016-2020. The sampling technique uses purposive sampling technique. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Bonus Mechanism and Debt Covenant have no effect on Transfer Pricing, Tunneling Incentive has no influence on Transfer Pricing.
Dampak Implementasi Sistem e-Samsat Terhadap Kepatuhan Wajib Pajak di Kota Lhokseumawe Mariana, Mariana; Dilla Ramadani; Kheriah Kheriah; Hamdani Hamdani
Journal of Islamic Economic and Law (JIEL) Vol. 1 No. 2 (2024): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v1i2.1185

Abstract

Penelitian ini menganalisis dampak implementasi sistem e-Samsat terhadap kepatuhan wajib pajak di Kota Lhokseumawe dan mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan dan kepercayaan wajib pajak. Program reformasi administrasi perpajakan ini mencakup penerapan sistem modern dengan struktur organisasi berbasis fungsi, serta perbaikan layanan melalui pembentukan Account Representative dan Complaint Center. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei untuk mengukur hubungan sebab-akibat antara penerapan e-Samsat dan kepatuhan wajib pajak. Hasil analisis regresi linear sederhana menunjukkan bahwa penerapan e-Samsat memiliki pengaruh positif yang signifikan terhadap kepatuhan wajib pajak, dengan koefisien regresi sebesar 0,193 dan nilai p = 0,013. Meskipun pengaruh tersebut signifikan, kontribusi e-Samsat terhadap kepatuhan wajib pajak relatif kecil, dengan koefisien determinasi (R²) sebesar 3,1% dan nilai Adjusted R² 2,6%. Temuan ini mengindikasikan bahwa meskipun e-Samsat mempermudah administrasi pajak, faktor-faktor lain seperti kesadaran perpajakan dan sanksi mungkin memiliki pengaruh yang lebih besar terhadap kepatuhan wajib pajak. Penelitian lebih lanjut disarankan untuk mengeksplorasi variabel tambahan dan memperbaiki model regresi guna memperoleh pemahaman yang lebih mendalam mengenai pengaruh e-Samsat terhadap kepatuhan wajib pajak.
Analisis Pengaruh Penertiban Pemakaian Tenaga Listrik Terhadap Penurunan Susut Non Teknis pada PT PLN (Persero) ULP Tapaktuan Repka Cipta Pramudita; Hamdani Hamdani; Rahmaniar Rahmaniar
JURNAL RISET RUMPUN ILMU TEKNIK Vol. 4 No. 1 (2025): April : Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v4i1.4910

Abstract

PT PLN (Persero) is a State-Owned Enterprise that provides electricity services to the community. There is an Energy Transaction Section, especially the Loss Control subsection, in this field the main task is to minimize the level of losses that occur at PLN. Large losses can cause large losses to the company. Loss is the loss of electrical energy caused by several factors. Loss is divided into technical losses and non-technical losses. Currently, non-technical losses often occur and contribute quite a large number to PLN's loss data. This loss often occurs due to the actions of several PLN customers themselves who commit violations when using electricity in various ways. There are many types of violations committed by customers when found in the field, one of which is playing with the components on the kWh meter so that this can cause the kWh meter not to calculate energy usage properly and correctly. Of course, this cannot be ignored by the company, therefore at PT. PLN there are also Electricity Usage Control officers. P2TL officers are officers who regulate the use of electricity and ensure that all electricity used is calculated correctly on the kWh meter.
ANALISIS PERENCANAAN PEMBANGKIT LISTRIK TENAGA MIKRO HIDRO (PLTMH) DI DESA NEGERI GUGUNG SIBOLANGIT Putra, M Alief Kurniadi; -, Hamdani
Power Elektronik : Jurnal Orang Elektro Vol 13, No 1 (2024): POWER ELEKTRONIK
Publisher : Politeknik Harapan Bersama Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/polektro.v13i1.6513

Abstract

The Micro-Hydro Power Plant (PLTMH) is a small-scale hydropower generator with an installed capacity of less than 200 kW. It utilizes the flow of water from irrigation channels, rivers, or natural waterfalls by harnessing the available waterfall height at the construction site. This study focuses on the planning techniques and equipment required for PLTMH located in rural areas such as Negeri Gugung Sibolangit to meet the electricity needs of the residents. The research includes a technical feasibility study by surveying the hydrological potential and the potential falling height (head) at the planned PLTMH development site. Based on the calculations, the electricity demand for the residents of Negeri Gugung Sibolangit during peak load is estimated to be 20 kW. Field surveys indicate that the potential water discharge in the river of Negeri Gugung Sibolangit is approximately 0.95 m3/s, with a planned water discharge in the diversion channel of 0.38 m3/s and a waterfall height of 7.5 meters. This configuration can generate a power of 28 kW, which is sufficient to meet the needs of the local population. Considering the head, planned discharge, and installed capacity, the suitable turbine type is determined to be a cross-flow turbine, and the generator type is identified as a synchronous generator. Based on these parameters, it can be concluded that building a PLTMH in Negeri Gugung Sibolangit is highly feasible. 
Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
Development of Distribution Center Leu Mart Karawang with Feasibility Analysis, SWOT, STP, IFE EFE IE and Marketing Mix 9P Candra Galang Gemilang Putra; Wahyudin Wahyudin; Hamdani Hamdani
Jurnal Rekayasa Sistem & Industri Vol 8 No 02 (2021): Jurnal Rekayasa Sistem & Industri
Publisher : School of Industrial and System Engineering, Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jrsi.v8i02.515

Abstract

MSMEs are Indonesia's largest financial access by contributing 60.34% of GDP (Gross Domestic Product).Seeing the very high number of markets with needs that must be met, the Leu Mart Karawang DistributionCanter (DC) was formed to bridge by cutting the distribution process from direct suppliers to small andmedium businesses, both large and small stores, MSMEs, and Village-Owned Enterprises (BUMDES). DCLeu Mart Karawang is the first modern market in Karawang that helps increase MSMEs by simplifying thedistribution process for basic food products and daily necessities based on websites and Androidapplications. To support competition and market opportunities, a study was conducted using SWOTanalysis, STP (Segmenting, Targeting, Positioning), IFE EFE analysis and Marketing Mix 9P accompaniedby a competition analysis of market opportunities, operations, finance, marketing and human resources.The results of this study explain that DC Leu Mart Karawang is very feasible and has good long-termprospects to run. Besides being stated by the results of the analysis, DC Leu Mart Karawang has also beenrunning for approximately 8 months with an increasing trendline every month. This is supported by aReturn on Investment (ROI) of 43.5% and a Payback Period of 2 years and 1 month. The investmentfeasibility results in an NPV of Rp. 7,001,220,721, IRR 51% Net B/C 6.77 and PI 2.16.
Tantangan Piutang BPJS dalam Mempertahankan Kestabilan Ekonomi Nasional: Dampak terhadap Keuangan Perusahaan Kecil dan Menengah dan Kelancaran Iuran Hamdani Hamdani; Fitro Aidil; Ramadhan Adi Nugraha; Rizal Sjarief Sjaiful Nazli
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 3 (2025): Juli : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i3.909

Abstract

The National Health Insurance (JKN) program, managed by BPJS Kesehatan, has formed strategic partnerships with micro and small enterprises (MSEs) to support the national healthcare service ecosystem. However, the accumulation of unsettled receivables from BPJS to its MSE partners has created significant challenges to the financial stability of this sector. Based on 2023 data, over 449,000 micro and small businesses were recorded as having outstanding receivables, with a total value exceeding IDR 2 trillion. This study adopts a descriptive quantitative approach to examine the impact of these receivables on the liquidity, solvency, and productivity of MSEs. The findings reveal that although most receivables are classified as “current,” payment delays continue to disrupt cash flow, reduce production capacity, and increase the risk of default. The analysis is grounded in the theoretical frameworks of receivables management, cash flow theory, institutional economics, and the strategic contribution of MSEs to national GDP. The results highlight the urgent need for payment system reform within BPJS, the provision of short-term financial facilities, and the implementation of delay compensation policies to ensure the sustainability of Indonesia’s micro and small enterprise sector.
Strategi Pembelajaran PAI untuk Meningkatkan Mutu Pendidikan dan Karakter Peserta Didik Muhammad Hasan Bashri; Hamdani Hamdani; Abd. Mu'is
Journal of Humanities, Social Sciences, and Education Vol. 1 No. 10 (2025): Edisi Desember 2025
Publisher : FKIP UNSULTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/jhuse.v1i10.527

Abstract

Islamic Religious Education (PAI) plays a strategic role in shaping the spiritual, moral, and social abilities of students in the digital era. However, technological developments, globalization, and cultural changes present new challenges to the learning process. This study aims to analyze the relevance of innovative, effective, and appropriate PAI learning strategies for the needs of 21st-century students. The method used is a literature review, reviewing various recent sources related to the implementation of PAI learning strategies in schools. The results of the study indicate that project-based learning strategies, exemplary approaches, contextual learning, and digital technology integration can improve the quality of learning and help internalize Islamic values ​​more meaningfully. In addition, the use of digital media such as animated videos, Islamic comics, prayer simulations, and online learning platforms can increase student interest in learning and active participation. However, the implementation of innovative learning strategies still faces obstacles, including uneven teacher competency, limited digital resources, and suboptimal learning environment support. Therefore, ongoing teacher training, collaboration between schools and families, and the development of learning media tailored to student needs are needed. This research confirms that the implementation of holistic, creative, and adaptive Islamic Religious Education (PAI) learning strategies has great potential in developing students who are faithful, have noble character, and are able to face the challenges of the times.
Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Asrid Juniar; Rini Rahmawati; Ali Wardhana; Hamdani Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): 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.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
Co-Authors Abbas, Dirvi Surya Abd. Mu'is Abd. Rasyid Syamsuri Achmad Mudrikah Achmad Yani Addy Suyatno Ade Mirza Adi Ahmad Adisel Adisel Aftika Nurazzahra Agung Awaludin Sayuti Agung Hartoyo Agus Ismawan Ahmad Syai Alfauzan Amin Alfina Alfina Ali Basrah Pulungan ALI WARDHANA alimni, alimni Amos Marthen Anam, M Khairul Angga Pratama Anindita Septiarini, Anindita Anjelika Widyasari Annisa Putri Siregar Apid Hapid Maksum Arib Aufa Arum Awaliyah Asep Achmad Muhlisian Asep Erik Nugraha Asrid Juniar Atika Apriyani Awang Harsa Kridalaksana Bambang Hudiono BASUKI BASUKI Beni Satria Bistari Candra Galang Gemilang Putra Cecep Kusmana Chatrine Sabendi Putri Dasmi Husin Dede Suratman Delvieri Salsa Bella Putri Dene Herwanto Deri Farma desi haryanti Dewi Rachmania Dian Miranda Diki Aris Styawan Dilla Ramadani Djenni Sasmita Dwi Kurnia Akbar Dwiprima Elvanny Myori Dyna Marisa Khairina Dyoty Auliya Vilda Ghasya Eddy Noviana Efendi Efendi Erdianto Effendi Erfanti Fatkhiyah Fahrul Agus Fajrin Fajrin farida ariyani Fatin Nadia Siregar Febrianto, Hendra Galuh Ferawati Ferawati Ferry Utama Dwi Putra Fitro Aidil Fivia Eliza Gaffar, Muhammad Andriana Halimatus Sa’diyah Hannamara Furqan Nur Haratua Tiur Maria Haryadi Haryadi Hastuti Hastuti Helsi Hardiana Hendrawati Hendrawati hermawan F04611004 Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Ibnu Yasier Idi Warsah Imam Hidayat Indah Fitri Astuti Indah Mukhlis Tamara indri fitriani F04109006 Irfansyah Irfansyah Irwandi Rachman, Irwandi Ismawan Ismawan Iyan Febrian Jufri, Afifah Farida Juli Sardi Julia Julia Junaidi Junaidi Jury Yanto Tarigan Karomani Karomani Kasmawati Kasmawati Kheriah Kheriah Khusaeri Andesa Kiki Purwanti Kusnadi Kusnadi Lazim. N Lazim. N Lena Magdalena Lianti Lianti Lita Darmayanti Luki Luqmanul Hakim M. Reja Firdaus Mardiati Mardiati Mariana Mariana Maulizar Maulizar Mawardaniah Melda Royani Mikrad mikrad Moh. Fathur Rohman Mohamad Zulman Hakim Muchamad Arif Al Ardha Muchamad Rizky Fauzi Muhammad Bambang Firdaus Muhammad Fiqri Fakhruddin Muhammad Harmen Alkahfi Muhammad Hasan Bashri Muhammad Hatta Muhammad Imran Muhammad Nasir Muhammad Rif’at Muhammad Syafei Muhammad Syifa’ Andiansyah Muhammad Syuib Muhammad Vicky Muhibuddin Mujiburrahman Mujiburrahman Musfi Oktavianda Musfiroh Nurjannah mustopa F04107008 Nadia Putri Yasma Nadiatul Fiqriyah Nazli, Rizal Sjarief Sjaiful Norma Yanti Nur Ahda Syamsuryani Nur Ahmad Arief nurhayati F04109012 Nurhayati Nurhayati Nurjayadi Nurjayadi Nurpadlillah Nurpadlillah Nurul Nurul Oktaviani Yenny Parlindungan Kudadiri parman parman Poppy Kurnia Lestari Pricilia Yulianingsih Prido Singarimbun Puspa Lestari Putra, M Alief Kurniadi Putri Okta Andani Rahmaniar Rahmaniar Rahmi Hajrianti Ramadani, Suci Ramadhan Adi Nugraha Ratih Kumala Sari Razali Razali Repka Cipta Pramudita Rika Ristianti Rini Rahmawati Riski Baitul Alamsyah Risseu Rizkia Monika Rizki Amelia Rometdo Muzawi, Rometdo Rr. Yuliana Rachmawati Rusman Rusman Safaruddin Sahrul Hasan Salman Al Faridzi Salsabila Saifana Sarah Nurjanah sazali F04611027 Septya Maharani Shalsabila Herman Shinta Elystia Siddik, Muhammad sigit budi santoso Sigit Wahyudi Siregar, Indra Gunawan Siroj Tholibin siska handayani F04109028 Siti Anisah Siti Chanifah siti nurjanah F04207045 Sofyan Sofyan Sri Hayati Stepanus Sahala Sitompul Sugiatno . Supriyono Supriyono Susi Erlinda Syamsuarnis Syamsul Rizal Takia Oktavia Dewi Teuku Asrin Teuku Reza Ferasyi Teuku Reza Ferasyi Teuku Shaddiq Rosa totok suryawan F04106021 Tri Agustina, Tri Vivi Nila Sari Wahyat Wahyat Wahyudin Wahyudin Wardana, Wisnu Adi Watiyarrahmah Watiyarrahmah Wiwik Anisiyah Yeka Hendriyani Yetty Tri Putri, Yetty Tri Yoga Triafandy Yona Widya Sabrina Suprihatini Yoyon Efendi Yudha Fahrimal Yufi Mohammad Nasrullah, Yufi Mohammad Yulia Yulia Yulis Jamiah Yumami, Eva Yuni Nindia Zainal Arifin Zulfikar Zulfikar Zuraidah Tharo