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All Journal Mesin ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian kepada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Innovative and Creativity INJECT Interdisciplinary Journal of Communication Gapura (Garba Pembangunan Masyarakat)
Bambang Sugiharto
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PENGETAHUAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM), COMPUTER SELF-EFFICACY, DAN FACILITATING CONDITIONS TERHADAP MINAT MENGGUNAKAN APLIKASI AKUNTANSI Fazrin Defillateli; Bambang Sugiharto; Indah Umiyati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p96-116

Abstract

Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study.  The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword:  Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application
KARAKTERISTIK MODUL PENYERAP ENERGI IMPAK MEKANISME INTERNAL INVERSION DAN AXIAL SPLITTING Rachman Setiawan; Muhammad Hisyam Amir; Bambang Sugiharto; Sigit Fajrianto
Mesin Vol. 21 No. 2 (2006)
Publisher : Mesin

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Abstract

The application of crashworthiness technology to a vehicle has a main objective of protecting the passenger or cargo from the effects of impact/collision. One of the strategies is by using impact energy absorbing (IEA) modules. Two of the alternatives of IEA modules are metallic tubes with internal inversion and controlled axial splitting mechanism. This paper presents both numerical and experimental approaches to understand the characteristics of the two mechanisms, before using them in design phase. LS-Dyna was used as the numerical simulation software for drop test case. The result of simulation is presented as the relationships between geometrical parameters and the crashworthiness parameters, e.g. impact energy and response force. Some cases are compared with quasi-static and drop test results.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON BANKING COMPANY VALUE BEFORE AND DURING COVID-19 Sri Mulyati; Putri Rizki Syafitri; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1236

Abstract

This research was conducted to determine the effect of sustainability report disclosure on company value before and during the Covid-19 pandemic. In this study a descriptive verification research method was used, with quantitative data types, using secondary data sources, populations and samples of banking sector companies that issue sustainability reports listed on the Indonesian Stock Exchange. The sampling technique used is non-probability sampling and the determination of the sample uses purposive sampling. The method used in this study is using the panel data regression method with the help of the Eviews application software. The results of the study show that the hypothesis test is acceptable, because there are differences in the effect of the Sustainability Report Disclosure before and during Covid-19 on company value. Where research conducted in the before covid-19 period showed the result that Sustainability Report Disclosure had an influence on company value, while the period during covid-19 did not affect the company’s value.
PELATIHAN PEMBUATAN VIDEO KREATIF DALAM RANGKA PROMOSI PRODUK DI TIKTOK SHOP Arisanti, Dian; Catri Jintar; Purwanti, Purwanti; Tanti Widia Nurdiani; Bambang Sugiharto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2: Juli 2025
Publisher : Bajang Institute

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Abstract

Tujuan diadakannya pengabdian kepada masyarakat ini adalah membuat sebuah pelatihan pembuatan video kreatif dalam rangka promosi produk di TikTok Shop. Sasaran dalam pengabdian kepada masyarakat ini adalah konten kreator yang mempromosikan video kreatif di TikTok Shop. Puncak dari pengabdian kepada masyarakat ini adalah melakukan pelatihan pembuatan video kreatif dalam rangka promosi produk di TikTok Shop. Jenis pelatihan yang dipakai adalah pelatihan kreativitas. Pengabdian kepada masyarakat ini menarik suatu kesimpulan bahwasanya pelatihan pembuatan video kreatif di TikTok Shop merupakan modal bagi pelaku usaha untuk membuat konten video yang menarik dan inovatif untuk mempromosikan produk di platform TikTok. Pelatihan video kreatif terdiri dari konsep konten, teknik pengambilan gambar, penggunaan aplikasi editing, dan strategi promosi yang tepat.
FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD) Icih; Norhanizah Johari; Rina Agutina; Bambang Sugiharto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.276

Abstract

This research determines factors influence audit delays in manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The model in this study consists of Profitability, Solvency, Company Size and Public Accounting Firm Size. Apart from that, this research also uses audit delay as a dependent variable. Secondary data used in this research are financial reports and audit reports from manufacturing companies listed on Malaysian Stock Exchange for the period of 2019 until 2022. The sample in this study consisted of 21 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear regression analysis. The findings indicate that (1) Profitability has an effect on audit delay, (2) Solvency has no effect on audit delay. (3) Company size has no effect on audit delay. (4) Public Accounting Firm Size influences audit delay. (5) Simultaneously, Profitability, solvency, company size and Public Accounting Firm Size influence on audit delay.
INFLUENCE OF THE BOARD OF COMMISSIONERS AND FINANCE PERFORMANCE ON SUSTAINABILITY REPORTS Bambang Sugiharto; Muhammad Abdul Malik; Indah Umiyati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.301

Abstract

This research aims to determine the influence of the board of commissioners, company size and profitability on sustainability reports. The population used in this research is state-owned companies that report annual reports consistently in 2021-2022. The analytical method used in this research is logistic regression with the SPSS version 25 for Windows program. The population in this research is all state-owned companies, totaling 63 companies. The sample was determined based on the purposive sampling method totaling 126 companies. The data used in this research is secondary data. Partially, the results of this research show that the board of commissioners and company size influence the sustainability report. Profitability does not have a significant effect on the sustainability report. Simultaneously, the results of this research show that the board of commissioners, company size and profitability simultaneously influence the sustainability report.
SOSIALIASI PEMBELAJARAN BERBASIS PROYEK PADA MATA KULIAH PEREKONOMIAN Rulyenzi Rasyid; Jonmaianto Sihombing; Bambang Sugiharto; Radiah, Radiah; Abdul Jalil Hutagalung
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i6.11578

Abstract

Tujuan diadakan kegiatan pengabdian kepada masyarakat ini adalah untuk sosialiasi manfaat dan strategi pembelajaran berbasis proyek pada mata kuliah perekonomian. Kegiatan pengabdian kepada masyarakat membuat sasaran kegiatan kepada mahasiswa yang mengambil mata kuliah perekonomian. Agar sasaran kegiatan ini tercapai maka dilakukan pendekatan sosialisasi formal dengan alat bantu sumber sekunder sebagai rujukan bahan-bahan sosialisasi formal. Hasil kegiatan menunjukkan bahwa dengan adanya sosialiasi pembelajaran berbasis proyek pada mata kuliah perekonomian ini memberikan menfaat meningkatkan keterlibatan mahasiswa, mengembangkan keterampilan berpikir kritis mahasiswa, dan meningkatkan kreativitas mahasiswa serta strategi untuk mewujudkan pembelajaran berbasis proyek pada mata kuliah perekonomian ini dengan penetapan tema proyek, perencanaan proyek, pelaksanaan proyek, dan evaluasi hasil proyek.
Pengaruh Sistem Penjadwalan Kerja terhadap Work-Life Balance dan Kinerja Perawat Bambang Sugiharto
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.9248

Abstract

Sistem penjadwalan kerja merupakan komponen penting dalam manajemen keperawatan karena berpengaruh pada kontinuitas layanan, pemulihan tenaga kerja, dan keseimbangan kehidupan kerja perawat. Penjadwalan yang kurang prediktif, tidak adil, dan minim fleksibilitas dapat memperburuk work-life balance serta menurunkan kinerja perawat. Penelitian ini bertujuan menganalisis pengaruh sistem penjadwalan kerja terhadap work-life balance dan kinerja perawat di rumah sakit. Penelitian menggunakan desain analitik observasional dengan pendekatan cross-sectional. Sampel sebanyak 132 perawat pelaksana dipilih dengan proportionate stratified random sampling di Rumah Sakit Bekasi. Data dikumpulkan menggunakan kuesioner sistem penjadwalan kerja, work-life balance, dan kinerja perawat yang telah melalui uji validitas dan reliabilitas. Analisis dilakukan menggunakan statistik deskriptif, korelasi Pearson, dan regresi linear berganda. Hasil menunjukkan skor rata-rata sistem penjadwalan kerja 66,4±10,9, work-life balance 64,9±11,3, dan kinerja perawat 78,2±9,4. Terdapat korelasi positif antara sistem penjadwalan kerja dengan work-life balance (r=0,612; p<0,001) dan kinerja perawat (r=0,481; p<0,001). Pada analisis multivariat, sistem penjadwalan kerja berpengaruh signifikan terhadap work-life balance (β=0,61; p<0,001) dan kinerja perawat (β=0,34; p<0,001), sementara work-life balance juga berpengaruh signifikan terhadap kinerja perawat (β=0,37; p<0,001). Disimpulkan bahwa sistem penjadwalan kerja yang lebih prediktif, adil, dan memberi ruang kendali bagi perawat berhubungan dengan work-life balance yang lebih baik dan kinerja yang lebih tinggi. Manajer keperawatan perlu memperkuat kualitas penjadwalan sebagai strategi peningkatan kesejahteraan dan mutu pelayanan
PELATIHAN AKUNTANSI BAGI PENGURUS KOPERASI SERBA USAHA DI KABUPATEN SUBANG Bambang Sugiharto; Syifa Salsabila; Maryam Sukma Komala Dewi; Ayu Sugimah; Shinta Kintania Putri; Fitriani Fitriani; NUrlaila Maisaroh
Gapura (Garba Pembangunan Masyarakat) Vol. 2 No. 1 (2024): Oktober
Publisher : STIESA-PRESS

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Abstract

Pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan akuntansi pengurus Koperasi Serba Usaha di Kabupaten Subang. Metode yang digunakan adalah pelatihan intensif yang melibatkan serangkaian pelatihan dan praktik langsung dalam penyusunan laporan keuangan koperasi. Pelatihan dilakukan dengan pendekatan partisipatif, di mana pengurus koperasi dilibatkan secara aktif dalam setiap tahapan pelatihan, mulai dari pemahaman dasar akuntansi hingga penerapan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam pemahaman dan kemampuan pengurus koperasi dalam menyusun laporan keuangan. Sebelumnya, pengurus koperasi sering menghadapi kesulitan dalam memahami konsep-konsep akuntansi dasar, namun melalui program pelatihan ini, mereka mampu mengaplikasikan pengetahuan yang diperoleh secara mandiri. Selain itu, keberhasilan kegiatan ini juga tercermin dari peningkatan akurasi dan keandalan laporan keuangan koperasi, yang menjadi lebih transparan dan dapat dipertanggungjawabkan. Dampak dari kegiatan ini sangat positif, tidak hanya bagi pengurus koperasi, tetapi juga bagi keberlanjutan operasional koperasi itu sendiri. Dengan adanya laporan keuangan yang lebih baik, koperasi dapat mengelola sumber daya dengan lebih efisien, meningkatkan kepercayaan anggota, dan memperkuat posisi koperasi di tengah persaingan pasar
Visual Repetition and Quantitative Descriptive Analysis of Visual Discourse in Environmental Activism Posters: The Work of Nobodycorp.org in the Bali Rejects Benoa Bay Reclamation Ngurah Tri Marutama, I Gusti; Bambang Sunarto; Bambang Sugiharto
INJECT (Interdisciplinary Journal of Communication) Vol. 11 No. 1 (2026)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v11i1.6513

Abstract

This article examines twelve environmental activism posters from the "Bali Rejects Benoa Bay Reclamation" campaign (2014–2018) produced by Nobodycorp.org as a limited visual corpus within the communication system of the ForBALI movement. This study establishes the corpus as an object of analysis through scope limitation to maintain analytical rigor. This analysis integrates descriptive-quantitative mapping with critical discourse analysis through the tracking of visual relations, thereby structurally identifying ideological meanings. This procedure applies quantitative visual discourse methods through frequency distribution and co-occurrence networks, systematically detecting dominant elements. These findings indicate the red color system, the black color system, and the excavator image as the main elements, with the excavator appearing in 91.7% of the data. This analysis shows a relational intensity between the excavator and the red color of 0.92, and between the excavator and the black color of 0.74, thus forming a stable pattern of visual interconnection. These results demonstrate the stabilization of visual meaning through repeated relational grouping, so that signification does not depend on isolated symbolic units. This research formulates an operational model of visual meaning based on measurable relations through limited generalization, allowing visual communication studies to obtain replicable analytical instruments. This analysis shows the formation of ideological coherence through systematic visual organization, thereby articulating the framework of ecological conflict consistently. This analysis shows peripheral elements as low-connectivity components through relational measurement, thereby forming a structured asymmetry in the representation system. This research limits the analysis to a single producer corpus through data delimitation, so broad generalizations and reception dynamics are not covered.
Co-Authors Abdul Jalil Hutagalung Arisanti, Dian Ayu Sugimah Bambang Sugiharto Bambang Sunarto Catri Jintar Fitriani Fitriani Icih Indah Umiyati Jonmaianto Sihombing Maryam Sukma Komala Dewi Muhammad Abdul Malik Muhammad Hisyam Amir Ngurah Tri Marutama, I Gusti Norhanizah Johari NUrlaila Maisaroh PURWANTI PURWANTI Putri Rizki Syafitri Rachman Setiawan Radiah, Radiah Rina Agutina Rulyenzi Rasyid Shinta Kintania Putri Sigit Fajrianto Sri Mulyati SYIFA SALSABILA Tanti Widia Nurdiani