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All Journal Jurnal Energi Dan Manufaktur Komunikasi Fisika Indonesia Prosiding Semnastek Jurnal Edukasi dan Sains Biologi Studia Economica: Jurnal Ekonomi Islam Al-Mustashfa MAHKAMAH: Jurnal Kajian Hukum Islam Jurnal Ilmiah Ekonomi Islam Turbo : Jurnal Program Studi Teknik Mesin Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN ROKANIA JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer IKRA-ITH ABDIMAS JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Ilmiah Ecobuss Manutech : Jurnal Teknologi Manufaktur Jurnal Edueco Gema Wiralodra Abdimas Universal SABDAMAS Jurnal Yustisiabel Sinusoida: Jurnal Penelitian dan Pengkajian Elektro JIM (Jurnal Ilmu Manajemen) Jurnal Inovasi Pendidikan dan Sains Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prosiding Seminar Nasional Pendidikan Fisika FITK UNSIQ JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JESBIO : Jurnal Edukasi dan Sains Biologi Proceeding International Seminar of Islamic Studies EKONOMIKA45 Aptekmas : Jurnal Pengabdian Kepada Masyarakat INDONESIAN JOURNAL OF BASIC EDUCATION JKKI : Jurnal Kedokteran dan Kesehatan Indonesia Jurnal Ilmiah NOSI Jurnal Pengabdian Masyarakat Indonesia (JPMI) SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru Gemilang: Jurnal Manajemen dan Akuntansi J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Aceh International Journal of Science and Technology Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Madani : Jurnal Pengabdian Kepada Masyarakat Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Ilmiah Mahasiswa Pertanian International Journal of Management Research and Economics Jurnal Pengabdian Masyarakat Indonesia Sejahtera Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Prosiding Seminar Nasional Inovasi Teknologi Terapan Jurnal Ilmiah NOSI Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Master Manajemen Jurnal Teknologi Industri Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Intelek Insan Cendikia Jurnal Ekonomi Bisnis dan Kewirausahaan aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Fundamentum: Jurnal Pengabdian Multidisiplin International Journal of Islamic Educational Research Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer Proceeding of the International Conference on Law and Human Rights Jurnal Didaktik Matematika Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal Akuntan Publik Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
Sugianto Sugianto
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DAMPAK PERILAKU EKONOMI MASYARAKAT TERHADAP GANTI RUGI PENGADAAN TANAH TOL CIPALI UNTUK KEPENTINGAN UMUM Sugianto Sugianto; Leliya Leliya
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 2 No. 1 (2017)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v2i1.1605

Abstract

AbstractThe public interest included the nation and the state interest and then the common interest, rights of land can be repealed with give proper compensation which is agree with law. One of them land acquisition for public interest such as Cipali Road Project as policy instruments was decided Sales Value of Taxable Object as basic calculation compesation land acquisition. The result of research is in the construction of Cipali Tollroad (Cirebon-Palimanan) Cirebon Regency because the construction of Cipali Tollroad is the public interest as “two sides of a coin” certainly there are two problems or impact result from Cipali Tollroad that are: 1) Positive Impact: their excursions in the region of the exit of Cipali Tollroad (Cirebon, Kuningan, Majalengka) can be increase; attract investment industry sector in districts which be passed tollroad; distribution of goods is faster, so the price of goods is cheaper and inflation also is lower; the price of soil is increased significantly, can be absorb labor in the business sector;. 2) Negative Impact: makes people who sell/attempted in along the pantura stripe is suffer a financial loss and bankruptcy; the emergency of bad debts for bank customer in along the pantura stripe “in the outside of Cipali Tollroad”; society who be running a business in along the pantura stripe as is Cipali Tollroad moved into crowded place/area in the stripe of Tol Cipali (Cirebon-Palimanan). Keywords: Economic Behavior, Compensation, and Public Interest. AbstrakKepentingan umum, termasuk kepentingan bangsa dan negara serta kepentingan bersama, hak-hak atas tanah dapat dicabut dengan memberi ganti kerugian yang layak dan sesuai dengan tata cara yang diatur dalam undang-undang. Salah satunya pengadaan tanah untuk Kepentingan Umum yaitu Proyek jalan tol Cipali, sebagai instrumen kebijakan telah menetapkan NJOP (Nilai Jual Obyek Pajak)  sebagai dasar perhitungan kompensasi pengadaan tanah. Hasil Penelitian ini adalah dalam Pembangunan jalan Tol Cipali (Cirebon-Palimanan) Kabupaten Cirebon karena Pembangunan Jalan Tol Cipali merupakan Kepentingan Umum seperti “dua sisi mata uang “ tentunya ada dua problem atau dampak akibat tol Cipali yaitu; 1) Dampak Positif: Adanya kunjungan wisata diwilayah pintu keluar tol Cipali (Cirebon, Kuningan, Majalengka) dapat meningkat; Menarik investasi sektor industri dikabupaten - kabupaten yang terlalui jalan tol; Distribusi barang lebih lancar ,sehingga harga barang lebih murah  dan inflasipun rendah; Harga tanah meningkat tajam, dapat menyerap tenaga kerja pada sektor sektor dunia usaha; 2) Dampak Negatif: Menjadikan masyarakat yang berjualan/usaha disepanjang jalan pantura rugi dan gulung tikar atau bangkrut; Munculnya kredit macet bagi nasabah Bank disepanjang jalur pantura “diluar Tol Cipali”; Masyarakat yang berusaha disepanjang jalur pantura dengan adanya Tol Cipali “Pindah ke tempat/kawasan yang ramai di jalur Tol Cipali (Cirebon-Palimanan).  Kata Kunci: Perilaku Ekonomi, Ganti Rugi, dan Kepentingan Umum.
MESIN PERONTOK TANGKAI LADA BERKAPASITAS PRODUKSI 40 KG PER JAM Sugianto Sugianto; Sukamto Sukamto
TURBO [Tulisan Riset Berbasis Online] Vol 1 No 2 (2012): Desember 2012
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/trb.v1i2.652

Abstract

Abstrack: The process bolawins shedding is still less effective until now, especially in Bangka-Belitung. The peppers which has been harvested be collected into the sack, after that it is continued to the process of soaking, washing and drying. In fact, it is less efficient because of the collected peppers are still with their stalks. The pepper thresher machine is a rubber roller construction machine system, which in tied up in the thresher shaft. This machine is operated with an electric motor. It is expected that this machine can help the farmer in case of the pepper collecting and decrease the sacks need. One hectare area of peppers agriculture planting have 2.500 peppers tree and they can produces 200 sack peppers before fall off by the stalk. The soaking process of peppers wich stalk peppers together having a need off many sacks. For two hundreds sack pepper with stalk only use 130 sack on peppers without stalk. So the process increase efficiency of using sack until achievement about 30%. Key words : peppers, sacks, rubber and soaking.
The Transparency Dilemma: Accountable on Paper, Limited in the Public Eye Nur Avni Syamsuddin; Siti Atikah Rahayu; Hervy Sakinah; Ernawaty Usman; Abdul Kahar; Sugianto Sugianto
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4139

Abstract

This qualitative case study explores the transparency dilemma in the financial governance of Mokopido Regional General Hospital in Tolitoli Regency, where accountability is formally fulfilled but public access to information remains limited. The study examines how accountability and transparency are implemented across planning, administration, and reporting, using in-depth interviews, document review, and direct observation, including audited 2024 financial reports and relevant regulations. Findings indicate that the hospital’s accountability is supported by systematic financial processes and external auditing that resulted in a fair audit opinion, while transparency is largely confined to reporting to authorized institutions. Public access is constrained because financial and performance reports are not published through an official website or other online channels. Key barriers include manual transaction recording using spreadsheet software and limited human resource capacity, underscoring the need for digital information services, modernized financial systems, and staff capacity building to strengthen openness and timeliness.
Analisis Empiris Perkembangan Green Sukuk dan Alokasinya terhadap Infrastruktur Hijau di Indonesia M Yasfin Nasution; Sugianto Sugianto; Muhammad Ikhsan Harahap
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4142

Abstract

This study aims to analyze the development of green sukuk and its allocation to green infrastructure in Indonesia during the 2018–2024 period. The approach used in this study is a descriptive approach with a literature study method (library research) using secondary data obtained from official reports of the Ministry of Finance of the Republic of Indonesia and other related publications. The analysis technique used is descriptive statistics through data presentation in the form of tables and graphs. The results of the study indicate that the development of green sukuk in Indonesia has experienced an upward trend although there are fluctuations in several periods. The allocation of green sukuk funds is spread across various green infrastructure sectors with dominance in the water management, sustainable transportation, and resilience to climate change sectors. In addition, green sukuk has been realized in various real projects, such as the development of transportation infrastructure, renewable energy, and environmentally friendly buildings that provide direct contributions to sustainable development. However, the results of the study also show an imbalance in the distribution of allocations between sectors, especially in the renewable energy and green building sectors which are still relatively low. Therefore, optimization is needed in the management and distribution of green sukuk funds to provide a more equitable and effective impact in supporting green infrastructure development in Indonesia.
Analisis Penerapan Metode Full Costing dan Variabel Costing dalam Penetapan Harga Jual Jasa pada Yufi Beauty Lubuk Pakam Hasbi Fauzan Insyirah; Wahyu Syarvina; Sugianto Sugianto
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4665

Abstract

This study aims to analyze the application of Full Costing, Variable Costing, and production cost control methods in determining service prices at Yufi Beauty Lubuk Pakam. The phenomenon studied is the practice of pricing that is still based on estimates without systematic cost calculations, thus potentially resulting in inaccurate prices. This study uses a qualitative approach with a case study design to understand the managerial practices of business actors in depth. Data were collected through semi-structured interviews, participant observation, and documentation, with informants consisting of business owners, operational managers, and employees selected using purposive sampling. The results of the study indicate that before the analysis was conducted, service selling prices were not based on structured cost accounting methods. Calculations using the Full Costing method produce higher prices because they include all fixed and variable costs, while Variable Costing provides simpler and more relevant information for short-term decisions. Furthermore, production cost control has not been formally implemented, indicated by the absence of cost recording, cost standards, and cost variance evaluation. This study concludes that the systematic application of costing and cost control methods is crucial for producing more accurate and rational pricing. These findings imply the importance of improving the understanding of cost accounting for service MSMEs. Further research is recommended to examine the implementation of cost control systems more broadly in various service sectors.
Pemberdayaan Komunitas Nelayan Kalibaru Sugianto Sugianto
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 3 (2026): Juli : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i3.3448

Abstract

The Community Service Program implemented in the Assisted Village in Kalibaru Village, Cilincing District, is designed with two strategic objectives. First, this program aims to foster creativity, motivation, and innovation among fishermen in optimizing marine potential and resources, which is realized through training and mentoring in marine business development. Second, this program also seeks to increase fishermen's awareness of the surrounding environmental conditions, by holding training on domestic waste management to create a sustainable and sustainable environment. To achieve these two objectives, this program applies a series of integrated methodological approaches, including Participatory Rural Appraisal (PRA) which emphasizes active community participation, Entrepreneurship Capacity Building (ECB) to strengthen the entrepreneurial spirit, Technology Transfer (TT) in the form of processing technology transfer, and the use of Information Technology (IT) to support information dissemination and marketing. All of these approaches are implemented through various forms of activities, such as counseling, practical training, and continuous intensive mentoring. The target of this program is the Kalibaru Fishermen's Group, which has 10 members, who were selected representatively to represent the fishing community in the Kalibaru area. The limited number of participants allowed for more intensive and targeted training and mentoring, and facilitated the individual evaluation and impact measurement of the program. Overall, the program yielded two main outcomes. First, there was a significant increase in participants' knowledge and skills, particularly in fishery product processing through training in making fish nuggets as a value-added diversification product. Second, the participating fishermen demonstrated improved capabilities in domestic waste management, which directly contributed to a cleaner and more sustainable coastal environment. The program implementation was evaluated using partner satisfaction indicators, measured through the distribution of survey instruments to all participants. The evaluation results showed that 97.5% of participants expressed satisfaction with all aspects of the program, while the remaining 2.5% expressed some satisfaction. This very high level of satisfaction indicates that the Community Service Program has successfully met the expectations and needs of the target community and can therefore be recommended for development and replication in other coastal areas.
Co-Authors Abdul Kahar ABDUL MUIS Abdul Multi Abdul Mu’is Abdul Rosid Siregar Ade Faizin Aditya Batlajery Ahmad Fauzi Sitorus Ahmad Rofii Aida Ulviani Nst Akmal Fahreza Wibowo Ali Akbar Harahap Amin Al Jawi Andik Lukito Suryaman Angga Laksana Anggi Adistika Harahap Annio Indah Lestari Annisa Syabina Anugrah Setiawan Anwar Syarif Harahap Any Fitriani Aprielle Ego Pasha Aqwa Naser Daulay Ariesti Sopia Asdtuti Astuti Asri Dewi Mustikasari Bekti Yulianti Budhi Martana Casmudi Casmudi chairil akmal Darmin Islamiah Darusman . Darwin Darwin Darwin Dear Dear deden deden Defra Afriana Aryan Devo Ferin Alfarizi Dian Armanto Dinda Tasha Maulida Djufri Djufri Edy Supriyadi Eggi Maulana Yusuf Eka Setyawati Eliyanti Agus Mokodompit Erlina Erlina Ernawaty Usman Erwansyah, Erwansyah Esdras Ardi Pramudita Fahmi Fauzi Fakrurradhi Fakrurradhi Firdha Aigha Suwito firman Fretty Siska Rahayu M Ginie Aulia Rawani Hadi Nasbey Hadianti Deliana Hafizh Mubarok Hasbi Fauzan Insyirah Hayu Angga H Hendra Yulianto Hermansyah Alam Hervy Sakinah Hira Awali Nurmalinda Husni Pasarela Ibnu Aly Ismail Ibrahim Mallam Fali Ichsan Setiawan Ida Ayu Putu Sri Widnyani Idiar Ihsan Trianto Ika Fibriarista Ikke Nurhasanah Imam Mukhtar Syarifudin Indinastin Indinastin Iqbar Iqbar Iriandi Ilyas Isma Yulia Sofiani Isna Laila Ivana Azaria Widy Jayanta Jayanta Jhon Pandapotan Situmorang Joni Hendra K Juliana Nasution Kadeni Kadeni, Kadeni Kismiadi Kismiadi Kurnial Ilahi Layyinatus Shifah Leliya Leliya Leny Yuliyani Linda Wulan Sari M Yasfin Nasution Maksi Ginting Manfarizah Manfarizah Mara Bangun Harahap Maria Lusiana Yulianti Marliyah Martono Martono Martono Martono Martono Maulana Maulana Mawaddah Irham Mawar Mawar May Husnul Khotimah Mhd. Rizky Al Akbar Miftahus Surur Moedjiono Moedjiono Mubarok El Alimi muchlis mas'ud Muhamad Ory Adrianto Muhammad Ansar Muhammad Arif Muhammad Ikhsan Harahap Muhammad Irham Muhammad Kharazi Muhammad Muzhaffar Yahyayasir Muhammad Subhan Muhammad Syahbudi Mulia Anggi Wulandari Munir Munir Mustating Dg Maroa Nadya Namora Hutabarat Nani Ariani Nani Nuraeni Narto Narto Nasrun Hipan NASRUN LUBIS Nizar Rosyidi AS Novera Shafira Lubis Nur Avni Syamsuddin Nur Fadhilah Ahmad Hasibuan Nur Fithri Amrunnisa Nurdin, Jurana Nurhabibah Rahmadani Siregar Nurhayati Tariani Nurul Jannah Olivia Rahayu Opi Chanty Mahendra Purba Andy Wijaya R. Fakhrurrazi R.M. Sheridan Abdalla Rachmadania Akbarita Radi Suradi Kartanegara Rahmat Daim Harahap Reni Ria Armayani Retnowaty Ridwan Ridwan Risfa Dwi Andini Rizaldy Taslim Pinzon Rizky Maulana Rony, Zahara Tussoleha Ryan Angga Pratama Saferius Ndruru Sandi Saparuddin Saparuddin Saparuddin Siregar SARWOTO SARWOTO Sergio Felix Asalim Setyabudhi Setyabudhi Silvia Anjani Nasution Siti Aisyah Siti Atikah Rahayu Siti Mardiana soma wardi Somawardi Somawardi Sri Anggraeni Sri Rezeki Nur Hadiati Putri Sinaga Sri Wahyuni Sri Wulandari Bugis Sriwahyuni Sriwahyuni Suganda Suganda Sugiyarto Sugiyarto Sukamto Sukamto Sukatin, Sukatin Sukiman Sukiman Supuan Sultan Al Alif Susi Darmawaningsih Suyanti Suyanti Tambunan, Khairina Tari Fhon Na Arifin Tarmudi Tarmudi Tengku Emrinaldi Titin Ayu Lestari Tri Auri Yanti Tri Harto Katamso Tri Wahyuni Kusuma Anggun Tria Mariz Arief Tutik Yuliani Ulfah Juniarti Siregar Ullya Vidriza Viviana Kurnianingsih Wahyu Syarvina Wahyudi Wahyudi Wawan Setiawan Wawan Setiawan Winda Anriani Siregar Wiwit Wiji Lestari Yandi Yasir Yasir Yayuk Yuliati Yenni Samri Juliati Nst Yoko Tristiarto Yudi Novianto Yul Tito Permadhy Yuliana Intan Cayani Zaifatur Ridha