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All Journal Sosiohumaniora Buletin Palawija Majalah Ilmiah MOMENTUM Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Mirai Management Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi (Penjaskesrek) ASRO JOURNAL - STTAL STTAL POSTGRADUATE - INTERNATIONAL CONFERENCE J-MAS (Jurnal Manajemen dan Sains) AGROMIX YUME : Journal of Management JURNAL PENELITIAN RELIGIA Literasi : Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya CCIT (Creative Communication and Innovative Technology) Journal Menara Ilmu Repertorium: Jurnal Ilmiah Hukum Kenotariatan Metahumaniora INTI Nusa Mandiri Socius (Jurnal Pendidikan dan Pembelajaran Ilmu Pengetahuan Sosial) (Edisi Elektronik) Buletin Palawija JURNAL ILMIAH AGRINECA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AL-AHKAM Jurnal Didaktika Pendidikan Dasar Public Administration Journal of Research Dedikasi: Jurnal Pengabdian kepada Masyarakat Matriks Teknik Sipil EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi ASWAJA: Jurnal Pendidikan dan Keislaman Jurnal Pengabdian Mandiri SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi JOUSIP: Journal of Sufism and Psychotherapy Sewagati: Jurnal Pengabdian Masyarakat Indonesia Seminar Nasional Insinyur Profesional (SNIP) E-JRM Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Penelitian Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) International Journal of Management Research and Economics Religia : Jurnal Ilmu-Ilmu Keislaman IJAE Jurnal Kedokteran Meditek Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Politika Progresif : Jurnal Hukum, Politik dan Humaniora Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara AL - KAFF: JURNAL SOSIAL HUMANIORA Jurnal Intelek Insan Cendikia Referendum Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal PROTON : Jurnal Ilmu-Ilmu Teknik Mesin Perspektif Administrasi Publik dan hukum
Heriyanto Heriyanto
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Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Meningkatkan Efektivitas Pengendalian Internal Pada My Bunda Collection Heriyanto Heriyanto; Dwi Yuniarti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4674

Abstract

Task and responsibility overlap, salary and wage calculation errors, and an unintegrated system are issues in the payroll process at the company. The ineffectiveness of the payroll and remuneration accounting information system can affect employee welfare and the development of a company. This research aims to understand the payroll and wage accounting information system at My Bunda Collection and to determine whether the implemented system effectively supports internal control efforts. The qualitative method was carried out using primary data sources obtained through direct interviews, as well as secondary data collected from relevant records or supporting documents. The research results indicate that the implementation of the payroll and wage accounting information system at My Bunda Collection is quite good, although it does not yet align with the theory of payroll and wage accounting information systems. This is seen from the lack of records and documents supporting the payroll and wage processes, as well as the occurrence of task and responsibility overlaps. However, the system in place is quite effective in supporting the company's internal control efforts, as evidenced by the authorization of employee pay slips by the company's CEO to verify the accuracy of the salaries and wages to be disbursed by the company.
Performance-Focused Human Resource Development In IT Consulting Firms Umi Kulsum; Titin Ruliana; Nurfitriani Nurfitriani; Heriyanto Heriyanto
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.938 KB) | DOI: 10.54066/ijmre-itb.v1i2.509

Abstract

Performance-focused human resource development in IT consulting firms. The purpose of implementing this program is to find out the management of human resources that occurs in the company, how companies manage human resources so that performance i mprovements can occur in IT consulting companies and what efforts have been made by companies to manage their companies that have an impact on improving performance as well as what assessment methods used by companies to measure employee performance. Problems that arise such as excessive working hours and other problems can be found in this new start-up company. The method used in this activity is online (using the Zoom us application, Google Meet) and face-to-face. The results of the research conducted indicate that employee performance is very good, companies can find solutions to their employee performance problems by providing some training, mentoring to bonuses that can increase motivation so that employee performance can increase and have a good influence on employees. The company uses the graph rating scale method and the alternative ranking method, where the employee who gets the top rank will be given an annual bonus by the company.
Pemberdayaan KWT Melati Bersemi melalui Program GERBANG SERU Berbasis Pengolahan Nanas dan Pemanfaatan Limbah di Desa Seragam Jaya Yuli Andriyati; Sari Atul Hilaliyah; Ahmad Hasanudin; Heriyanto Heriyanto; Mahmudah Mahmudah; Mukhamad Ikhsanul Yaqin
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3389

Abstract

This community service program aims to empower the Women Farmers Group (KWT) Melati Bersemi in Seragam Jaya Village, Kotawaringin Timur, through pineapple processing innovation and agricultural waste utilization. The village faces low market prices for fresh pineapples and unmanaged waste from pineapple peels and cores, which cause environmental problems. The GERBANG SERU (Gerakan Bangun Sirkular Ekonomi Unggul) program focuses on two main aspects: production and marketing. The method employed includes participatory training, technical assistance, and the application of appropriate technology. The results show that KWT members successfully processed pineapples into value-added dried pineapple products and utilized waste for maggot cultivation. In addition, members gained skills in simple business management, financial recording, and digital marketing strategies. This program has enhanced the group’s skills, income, and independence, while fostering the development of a local resource-based circular economy ecosystem.
Perlindungan Hukum Bagi Pemegang Surat Utang Negara Atas Risiko Gagal Bayar (Default) Heriyanto Heriyanto
Perspektif Administrasi Publik dan hukum Vol. 2 No. 1 (2025): Januari : Perspektif Administrasi Publik dan hukum
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/perspektif.v2i1.106

Abstract

Public enthusiasm for government bonds is high due to the view that such investments are considered more saving and promising. In 1950 the government issued ORI with interest of 3% per year, but the bonds failed to pay because the government at that time did not have enough money so that many investors holding bonds as Government Debt Instruments experienced losses. In this research, a juridical analysis of the position of the parties in Government Debt Instruments (SUN) was carried out and an analysis of the form of legal protection for holders of Government Debt Instruments (SUN) in the risk of default provided by the government. The research method used in writing this law is normative juridical, with a statutory approach. There are findings that installments of principal and interest on state debt securities will be included as expenditure items in the APBN each year. In the event that the risk of default does not sever the civil relationship between the SUN Issuer and the SUN holder as an Investor in a civil relationship, investors who suffer losses based on their civil rights can file a lawsuit for default due to the risk of default.
ANALISIS PENGARUH LINGKUNGAN KELUARGA DALAM PEMBENTUKAN KARAKTER SISWA SEKOLAH DASAR Heriyanto Heriyanto; Iqbal Ayyoby
Jurnal Intelek Insan Cendikia Vol. 2 No. 5 (2025): MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan keluarga terhadap pembentukan karakter siswa. Dalam era global yang semakin kompleks, pendidikan menjadi salah satu aspek penting yang mempengaruhi pembentukan karakter siswa. Lingkungan keluarga, yang mencakup nilai-nilai, norma-norma, dan perilaku yang dianut oleh anggota keluarga, memiliki peran penting dalam pembentukan karakter siswa. Penelitian ini menggunakan metode penelitian kualitatif untuk memahami fenomena dari perspektif subjeknya, yaitu siswa dan lingkungan keluarga mereka. Hasil penelitian menunjukkan bahwa lingkungan keluarga memiliki peran yang signifikan dalam membentuk karakter siswa. Siswa yang tumbuh dalam lingkungan yang menganut nilai-nilai positif cenderung memiliki karakter yang positif dan bermanfaat. Penelitian ini menegaskan pentingnya lingkungan keluarga dalam pembentukan karakter siswa dan menunjukkan bahwa strategi pendidikan yang memperhatikan lingkungan keluarga dan nilai-nilai yang dianut oleh keluarga dapat membantu dalam meningkatkan hasil belajar dan karakter siswa.
Analisis Perencanaan Pajak Oleh Konsultan Pajak Dalam Meningkatkan Efektivitas Pengelolaan Pajak Klien (Studi Kasus Di Dwara Consulting) Alfiany Hidayanti; Heriyanto Heriyanto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.973

Abstract

Indonesia's tax ratio in 2020 only reached 10.1%, while the Asia Pacific average was 19.1%. One of the causes of the low tax ratio is the practice of tax evasion and tax avoidance, as well as the lack of understanding of taxpayers in implementing effective tax planning. Tax consultants can help ease the tax burden without breaking the rules through a strategy known as tax planning. Companies need proper tax planning so that companies pay taxes efficiently without violating laws and regulations. The purpose of this study is to analyze tax planning by Dwara Consulting in improving the effectiveness of client tax management. Researchers used a qualitative research method with a case study research type. In this study, the theory used is the theory of tax planning by Barry Spitz. The results showed that the stages of tax planning carried out by Dwara Consulting include, analyzing the existing database, making one or more tax size plans, evaluating tax planning, finding weaknesses and improving the tax plan, and updating the tax plan. The tax planning carried out is in accordance with the stages of tax planning proposed by Barry Spitz in helping clients optimize tax obligations legally and efficiently..
Co-Authors Ade Lestary Adi Yusuf Muttaqien Ahmad Hasanudin Ahmad Septianto Ajat Sudrajat Alfiany Hidayanti Ali Mustaqim Andrian Noviardy Ani Rachmat Rachmat Asyadudin Malik Augury El Rayeb Basalamah, Muhammad Ridwan Budha Maryanti Dian Kurnianto Dina Mellita Dona Wahyuning Laily Dwi Yuniarti Efan Elpanso Ekaning Krisnawati Eko Subrata Elinur Elinur Elvy Elvy Eva Tuckyta Sari Sujatna Fachri Amsury Fahrurrozi Rahman Faizal Maulana Farhan Agil Fathol Bari Fathorrahman Fathorrahman fauzan Fauzan Firman Hidayat Firman Hidayat First San Hendra Rivai Fitri Anggraini Fitriasuri Fitriasuri Fransye Joni Pasau Gusmardi Indra Gusmardi Indra Hindriyani Hindriyani I made Jiwa Astika Iin Karlina Ika Kurniawati Imade Jiwa Astika Iqbal Ayyoby Iwan Vanany Johannes Hudyono Joko Saputra Kasno Pamungkas Kun Wardhana Kurnia Dyah Anggorowati, Kurnia Dyah Kusriani Prasetyowati M Oktarianto M.Th Handayani Mahmudah Mahmudah Mamok Suprapto Mohamad Rif’at Mohammad Hamdani Muhammad Adib Adib Alfarisi Muhammad Rizki Fahdia Mukhamad Ikhsanul Yaqin N. Rachma Nabela Nabela Nandi Haerudin Nur Afifah Nur Apni Dwi Prastiwi Nurfitriani Nurfitriani Nyoman Fitriyatun Naziroh Ojat Darojat Patrio Zona Putra Ratih Komala Reine Ajeng Pratiwi, Rena Agustina Rosaria Mita Amalia Salsha Nabila Rahmadani Sari Atul Hilaliyah Siti Asiyah Sofjan Aripin Sri Sugihartiningsih Sudiansyah Sudiansyah Suharno Suharno Suhila Mahamu Susi Machdalena Suswadi Sutrisno Sutrisno Suyatmin Suyatmin Syaeful Mikdar Syafrial Syafrial Syarifuddin Syarifuddin Tabah Priangkoso Teguh Wicaksono Thomas Febria Titin Ruliana Tri Rahayu Triyono, Aris Umi Kulsum Untung Rahardja Yuli Andriyati Yulius Efendi Zulmardi Zulmardi