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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal JSIKA Jurnal Art Nouveau Tanra : Jurnal Desain Komunikasi Visual Fakultas Seni dan Desain Universitas Negeri Makassar ANDHARUPA E-Dimas: Jurnal Pengabdian kepada Masyarakat Panggung Jurnal Sinergitas PkM & CSR Batoboh : Jurnal Pengabdian Pada Masyarakat Jurnal Budaya Nusantara Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) INSPIREE: Indonesian Sport Innovation Review FOCUS: Journal of Social Studies Jurnal Sistem Informasi Universitas Dinamika Prosiding Konferensi Nasional PKM-CSR Jurnal Locus Penelitian dan Pengabdian Balance : Jurnal Akuntansi dan Manajemen Jurnal Matematika Dan Ilmu Pengetahuan Alam LLDikti Wilayah 1 (JUMPA) Safari : Jurnal Pengabdian Masyarakat Indonesia Terob : Jurnal Pengkajian dan Penciptaan Seni Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) Dharma Ekonomi International Journal of Trends in Accounting Research Journal of Civil Engineering, Planning, and Design (JCEPD) Cakrawala Ekonomi dan Keuangan Jurnal Sistem Informasi, Akuntansi dan Manajemen Panggung
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Preliminary study of the interaction between kejawen esoteric and wild macaques in kalisalak forest, central java-indonesia Al-Hakim, Rosyid; Hidayah, Hexa; Putri, Esa R. C.; Karsam, Karsam
Jurnal Matematika Dan Ilmu Pengetahuan Alam LLDikti Wilayah 1 (JUMPA) Vol. 4 No. 1 (2024): Marc: Mathematics and natural science
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah I Sumatra Utara (LLDikti I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/jumpa.v3i2.281

Abstract

Ethnobiology became a research trend of human-integrated biology-ethnicity to support their lives. Ethnobiology for ethnic and indigenous peoples continued to be passed down by belief in each generation—Indigenous peoples in Central Java-Indonesia, Kejawen esoteric, whose lives always coincide with ethnobiological science. A previous study reported the preliminary study of the interaction between Kejawen esoteric and wild macaques at Kalisalak Forest, Central Java-Indonesia, but it is unclear. This study is an extended version of the previous study that explains more about the human-primate interaction at Kalisalak Forest. The method used in-depth interviews with 83 householders that believed in Kejawen's esoteric faith. Ethnobiological studies discussed are in the form of ethnobotany and ethnozoology (ethnoprimatology). This study result shows that there is no visible relationship between Kejawen esotericism and the presence of wild macaques in the Kalisalak forest, as well as indigenous Kejawen esoteric really cares about the wild macaque’s population in other ways—the interaction related to supporting the biodiversity and SDGs 2030's goals.
Pengaruh Program Pertukaran Informasi Perpajakan Terhadap Kesadaran Pelaporan Wajib Pajak Rahmani, Aam; Abbas, Yeni Elfiza; Karsam, Karsam
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.15924

Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh program pertukaran informasi perpajakan terhadap kepatuhan wajib pajak dalam melakukan kewajiba pelaporannya. Manfaat penelitian ini untuk menambah wawasan ilmu pengetahuan mengenai program pertukaran informasi perpajakan terhadap kesadaran pelaporan perpajakan bagi penulis, memberikan masukan kepada Kantor Pelayanan Pajak Madya Bandung tentang program pertukaran informasi perpajakan dan kesadaran pelporan wajib pajak, lalu menjadi bahan referensi akademisi dalam melakukan penelitian-penelitian selanjutnya. Metode penelitian yang digunakan adalah metode penelitian asosiatif, dan teknik pengumpulan data dengan cara penyebaran kuesioner. Pengolahan data dilakukan dengan metode analisis regresi sederhana. Berdasarkan hasil penelitian dapat disimpulkan bahwa program pertukaran informasi perpajakan berpengaruh tersadaran pelaporan wajib pajak pada Kantor Pelayanan Pajak Madya Bandung.This research was conducted to determine how much influence the tax information exchange program has on taxpayer compliance in carrying out their reporting obligations. The benefits of this research are to increase scientific insight regarding the tax information exchange program towards awareness of tax reporting for the author, provide input to the Bandung Intermediate Tax Service Office regarding the tax information exchange program and awareness of taxpayer reporting, and then become reference material for academics in conducting further research. The research method used is an associative research method, and data collection techniques are by distributing questionnaires. Data processing was carried out using a simple regression analysis method. Based on the research results, it can be concluded that the tax information exchange program has an effect on awareness of taxpayer reporting at the Bandung Intermediate Tax Service Office
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 Dewi, Susana; Setiawan, Feri; Karsam, Karsam
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1018

Abstract

Performance and profitability are closely related to financial reports because these two things are part of financial reports. Accuracy of financial reports is one of the criteria for professionalism. Even though there are regulations regarding the submission of financial reports, the phenomenon that occurs from year to year on the Indonesian Stock Exchange (BEI) is that publicly listed firms are still late in submitting audited annual financial reports. The study of the time span and delays in publishing audited financial reports is an interesting phenomenon to research. This research aims to determine the influence of firm size, profitability, and audit opinion both partially and simultaneously on audit delay. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample was determined using a purposive sampling technique and 25 companies or 100 research data were obtained. The research results show that partially firm size has no effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay. And simultaneously, firm size, profitability and audit opinion influence audit delay. 
Pengaruh Sistem Informasi Akuntansi, Penyediaan Kredit dan Risiko Kredit Terhadap Laba pada Kaebauk Investimento dan Finansas Cabang Sa Baucau Timor-Leste Tahun 2019 – 2022 Silva, Guilhermino da; Nur, Basyirudin; Karsam, Karsam; Solihin, Solihin
FOCUS Vol 4 No 2 (2023): FOCUS: Jurnal Ilmu Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v4i2.1406

Abstract

Tujuan dari penelitian ini adalah menganalisis sistem informasi akuntansi, menyajikan kredit dan risiko kredit terhadap pendapatan. Subjek survei ini adalah investasi dan keuangan Kaebauk, SA (Sosiedade Anónimo) Timor-Leste cabang Baucau. Metode penelitian yang digunakan adalah jenis data sekunder dan kuantitatif. Sampel yang digunakan adalah periode Januari 2019 sampai Maret 2022. Metode pengambilan sampel ini menggunakan teknik pengambilan sampel, dan penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan program eviews 10.0. Hipotesis penelitian menghasilkan pengaruh variabel independen, sistem informasi akuntansi, pemberian kredit dan risiko risiko kredit secara simultan positif dan signifikan terhadap variabel dependen pendapatan investasi dan keuangan SA cabang Baucau Timor-Leste. Berdasarkan analisis data yang telah dilakukan, diperoleh kesimpulan, dimana secara bersama-sama, variabel Sistem Informasi Akuntansi (X1), Pemberian Kredit (X2), dan Risiko Kredit (X3) secara signifikan memengaruhi Pendapatan (Y). Secara individual, variabel Pemberian Kredit (X2) dan Risiko Kredit (X3) memberikan dampak positif yang signifikan terhadap Pendapatan (Y), sementara variabel Sistem Informasi Akuntansi (Xx) memberikan dampak negatif yang signifikan terhadap Pendapatan (Y). Hasil analisis menunjukkan bahwa nilai Koefisien Determinasi (R^2) sebesar 0,830444, yang berarti 83,0444 persen variasi Penanaman Modal Asing Langsung (Y) dapat dijelaskan oleh variabel Sistem Informasi Akuntansi (X1), Pemberian Kredit (X2), dan Risiko Kredit (X3). Sisanya, sekitar 16,9556 persen, diatribusikan pada faktor-faktor lain yang tidak termasuk dalam model penelitian ini.
The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company Karsam, Karsam; Sasmita, Jenny; Hudin, Norlaile Salleh; Rainanto, Bambang Hengky; Solihin, Solihin; Noor, Basyiruddin
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.309 KB) | DOI: 10.54951/ijtar.v3i2.401

Abstract

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.
Impact Of The Taxpayer Understanding And Awareness, Tax Sanctions, Fiscus Services, E-Filing System On Taxpayer Compliance In Jakarta During The Covid-19 Pandemic Karsam, Karsam; Budiandru, Budiandru
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2035

Abstract

  Objective – The objective of this paper is to examine the ways understanding and aware of taxpayers are regarding understanding and awareness of taxes, penalties, tax authorities, and electronic filing systems for taxpayers regarding taxpayer compliance in the DKI Jakarta area.. Design/methodology – The method of this study is quantitative. As part of this quantitative study, it is not in the form of statistics, but through the process of collecting data by distributing questionnaires and using sampling methods that aim to eliminate the problem of extensive data collection to make population conclusions so that data collection will be practical, cost-effective and convenient. The sampling technique is measurement model analysis in the outer model and structural model analysis in the inner model employing SmartPLS 3 Multivariate Structural Equation Model (SEM). Results – Partially the findings of this research suggest that the electronic filing system affects taxpayer compliance. Understanding and awareness of taxpayers has tax sanctions have had no effect on taxpayer compliance no effect on tax authorities' and taxpayers' compliance services have no effect on taxpayer compliance. The square root of R, or R2 simultaneously is 0.504 or 50.4%, This indicates that factors that influence compliance by taxpayers understanding and awareness of taxpayers, tax sanctions, tax authorities and e-filing systems of 50.4%. The contribution of this research shows that the electronic filing system a impact on compliance by taxpayers, in this instance taxpayers must learn more about taxes and the government must provide education and an adequate system for taxpayers. Research limitations/implications – The weakness of this study is that the number of respondents who are taxpayers registered at the DKI Jakarta KPP is still limited and does not represent the sample as a whole. The implication is that conclusions cannot be generalized and cannot be used as the main reference The number of taxpayers during a pandemic situation was reluctant to report and pay taxes, this had an impact on the level of compliance Novelty/Originality – The novelty of this study is that there are samples taken from the Covid pandemic, the variables of awareness and concern use different indicators.
Development of Smart Beater and Pole Base Kasti Ball Game for Elementary School Karsam, Karsam; Rahmat, Ade; Suhairi, Muhammad
INSPIREE: Indonesian Sport Innovation Review Vol. 4 No. 03 (2023): SEPTEMBER
Publisher : INSPIRETECH GLOBAL INSIGHT & DPE Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/inspiree.v4i03.120

Abstract

The purpose of the study. Development of batting equipment adapted to the developmental characteristics of children in elementary schools and portable baseball perch poles, which can be used on dirt and concrete courts. Materials and methods. This study uses qualitative and quantitative research using research and development procedures (Research and Development). a) Needs analysis; (b) Model development planning; (c) Expert validation from media experts and material experts, (d) Small group trials and revisions, and (e) Field trials and revisions. Data collection was carried out by observation, interviews and questionnaires. The data collection was adjusted to the model stages. The data collection stages were carried out in the early stages, expert tests, limited tests were carried out on small groups of 30 subjects, and field tests (field testing) of 60 subjects from two different elementary schools. In this study a closed form questionnaire was used containing questions accompanied by available answer choices so that students only need to mark the selected answer. The data obtained are grouped into frequency distributions, then the average percentage of group data is sought. Results. The research results from the first material expert validation test obtained an average of 81.94%, and the second material expert obtained 87.5% in the Very Eligible category. The small group test results obtained 90% with very good criteria, and the large group test results obtained 93% with very decent categories. Conclusions. The use of batting media that has been adapted to reduce weight, and the development of perch poles makes movement activities in small ball games more effective and efficient.
REPRODUKSI FOTOGRAFI TEKNIK UKIR “RAYAP” MENGGUNAKAN MEDIA KAYU JATI SEBAGAI UPAYA PENGEMBANGAN PENCIPTAAN BIDANG SENI RUPA Karsam, Karsam
ANDHARUPA: Jurnal Desain Komunikasi Visual & Multimedia Vol. 10 No. 01 (2024): March 2024
Publisher : Dian Nuswantoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/andharupa.v10i01.8433

Abstract

AbstrakFotografi hanyalah sebuah tindakan mekanis dalam menghasilkan suatu gambar, bukan representasi tetapi hanyalah peristiwa kausal, bukan gambaran imajinasi, namun hanya kopian. Fotografi mengandaikan adanya kemudahan dalam penciptaan seni. Perkem­bangan teknologi akhirnya melupakan sisi estetis dan hanya berpasrah sepenuhnya pada tindakan mesin. Penekanan berlebihan terhadap keunggulan reduplikasi, proses instan, dan otomatisasi fotografi membuat fotografi kehilangan tempatnya di dunia seni. Tahun 2015 berkembangnya lukisan potret dalam wujud seni Wedha's Pop art Potrait (WPAP). Hal inilah yang melatarbelakangi penelitian ini. Tujuan yang ingin dicapai adalah menghasilkan karya reproduksi fotografi teknik ukir “rayap” menggunakan media kayu jati sebagai upaya pengembangan penciptaan bidang seni rupa. Fokus penelitian ada pada mengolah foto dan teknik ukir “rayap” dengan menggunakan media kayu jati. Metode yang digunakan adalah metode kualitatif dengan pendekatan triangulasi. Penelitian ini menghasilkan karya seni rupa dua dimensi berupa foto yang dibuat dengan menggabungkan dua teknik, yaitu teknik reproduksi fotografi dan teknik ukir kayu.  Kelebihan dari penelitian ini adalah belum ada peneliti yang melakukan sebelumnya. Dengan dibuatnya fotografi teknik ukir “rayap” ini dapat membantu perkembangan seni rupa modern di Indonesia. Selain itu karya yang dihasilkan dapat meningkatkan nilai ekonomi. Kata Kunci: fotografi, rayap, reproduksi, teknik ukir kayu AbstractPhotography is only a mechanical action in producing an image, not a representation but only a causal event, not an image of imagination, but only a copy. Photography presupposes the ease of creating art. The development of technology has finally forgotten the aesthetic side and just surrendered completely to the actions of machines. Excessive emphasis on the advantages of reduplication, instant processing, and photographic automation has made photography lose its place in the world of art. In 2015, portrait painting was developed in the form of Wedha's Pop art Portrait (WPAP). This is the background of this research. The goal to be achieved is to produce a work of photographic reproduction of the "termite" carving technique using teak wood media as an effort to develop creation in the field of fine arts. The research focus is on photo processing (photo editing) and “termite” carving techniques using teak wood media. The method used in this study is a qualitative method with a triangulation approach. This research produces two-dimensional works of art in the form of photographs made by combining two techniques, namely photographic reproduction techniques, wood carving techniques. The advantage of this research is that no researchers have done it before. It is hoped that the photography of the “termite” carving technique will help the development of modern art in Indonesia. In addition, the work produced can increase economic value. Keywords: photography, reproduction, termite, wood carving techniques
Kajian Implementasi Balance Scorecard untuk Mengukur Indikator Kinerja Dinas Pemadam Kebakaran Pemda DKI Jakarta Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA; Karsam, Karsam
Cakrawala Akuntansi & Manajemen Vol 31 No 1 (2024): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70005/cakrawala.v31i1.76

Abstract

The purpose of this research is to discuss the public services which in any prevention and mitigation efforts by creating a system of fire prevention and control productively. As we know Firehouse has both prevention and curative functions as to anticipate and conduct preventive efforts to avoid fire to happen and to reduce risk or to minimize fires, it should be conducted effective and efficiently. Research method used literature study and performance measurement balance scorecard method and cost benefit analysis. The conclusion is that the firehouse as the government agency given the mandate should prevent and handle a fire in such a way that reduce the risk to a minimu
Kajian Ciri dan Motif Batik Jombangan: Studi Kasus Jombang Kota Santri Karsam Karsam
PANGGUNG Vol 34 No 3 (2024): Kreativitas, Seni Kontemporer, dan Pariwisata Berkelanjutan
Publisher : LP2M ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/panggung.v34i3.3558

Abstract

Tujuan penelitian ini adalah untuk mengetahui ciri motif batik Jombangan tahun 2000-2009 dan tahun 2010-2022 serta mengetahui cirinya dimana Jombang sebagai kota Santri. Penelitian ini menggunakan metode kualitatif, pedekatan triangulasi. Teknik pengambilan data dengan cara observasi, FGD, literatur, dan pratik langsung. Hasil penelitian yaitu: visual batik Jombangan tahun 2000-2009 menggunakan motif Candi Arimbi. Tahun 2010-2022 menggunakan motif Ringin Contong. Adapun yang mencirikan Jombang Kota Santri belum ditemukan. Selain itu, diketahui bahwa ciri batik Jombangan dipengaruhi oleh faktor politik, ….. Penelitian ini diharapkan bermanfaat bagi para UKM Batik Jombang dan para pembaca serta peneliti lainnya. penelitian ini hanya fokus pada ciri-ciri motifnya, bagi peneliti lain dipersilahkan untuk mengembangkan penelitian ini. Kata Kunci: Motif batik; Jombangan; Kota Santri
Co-Authors Abbas, Yeni Elfiza Abdullah Khoir Riqqoh Achmad Yanu Aliffianto Ade Rahmat, Ade Adrianto, Novan Agustin, Dinni Ahmadun, Ahmadun Al-Hakim, Rosyid Alvin, Arya Alam Apriliani, Ika Mega Basyiruddin Nur Bramantijo Bramantijo Budiandru, Budiandru Cahyadisaputro, Barma Cahyadisaputro, Barma Chandra, Cynthia Joanna Darmawanto, Darmawanto Darwin Yuwono Riyanto, Darwin Yuwono Delpiero Siringoringo, Zefanya Ieremia Dewi, Susana Dhika Yuan Yurisma Dinda Masfufah Hasyl Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA Fadilah, Ulil Fenty Fahminnansih, Fenty Firdaus, Gitra Dana Hamid, Nadiah Binti Abdul Hardman Budiardjo, Hardman Hastuti Indra Sari Hernandi Sukmana Putra, Hernandi Sukmana Hidayah, Hexa Hudin, Norlaile Salleh In Mamal Siin Fara Dewinta Pramanda Khusnul Imad Ksp, Agnes Kurniawan, Eko Pramudya Kusumawardhani, Devi Lanu, Vero Lanu, Veronika M. Fathon M.Sholihah, Siti Mahardika Prasetya Marliana, Thika Matahari, Aneshar Nadira Diona Maya Sova Muh Bahruddin Muhammad Suhairi, Muhammad Noor, Basyiruddin Novan Andrianto Nugroho Mardi Wibowo Nur, Basyirudin Pamungkas, Moch. Haqi Putri aisyha Putri, Agnes Karunia Samesta Putri, Esa R. C. Putro, Dian Permana Rahmadia, Ayu Rahmani, Aam Rainanto, Bambang Hengky Rina Pratiwi Ronald Jeremias Mukin Ruslim, Gunawan Sabar Napitupulu Safrudin Safrudin Sasmita, Djenni Sasmita, Jenny Septia, Besty Buvinda Setiawan, Feri Shabrina, Mira Shasdia, Abadillah Rachmat Sigit Prayitno Yosep Silva, Guilhermino da SISWADI SISWADI Siswadi Siswadi Sitanggang, Tikkos Solihin Solihin Sri Yulianti Stefanus Ariyanto, Stefanus Sudaryanto, Andi Suhartono, Edy Surya Dharma, Anak Agung Gede Syafrudin Syafrudin Tedja, Bambang Teguh Sutanto Thomas Hanandry Dewanto Totok Priyoleksono trilaksono, yunanto Tuahuns, Rizky Machmud Adi Pratama Ulil Fadilah Yunanto Tri Laksono, Yunanto Tri Yuyun Widiastuti Zulmita, Zulmita