Articles
Peningkatan Kinerja Keuangan Melalui Remunerasi Berbasis Sistem Informasi Akuntansi dan Pengelolaan Keuangan
Yunita Eka Cahyani;
Suwandi Suwandi
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang
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DOI: 10.54066/jura-itb.v3i1.2886
This study aims to analyze the impact of accounting information systems and financial management on financial performance, with remuneration as a mediating variable. Using a quantitative approach, the research involved 36 respondents from Eyelink Group and its branches. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) with SmartPLS software. The findings indicate that accounting information systems have a positive and significant effect on remuneration, and remuneration positively affects financial performance. However, financial management does not have a direct significant impact on financial performance. Additionally, remuneration mediates the relationship between accounting information systems and financial performance but does not mediate the relationship between financial management and financial performance. These findings provide valuable insights for companies to optimize the use of accounting information systems and remuneration policies to enhance financial performance.
Pengaruh Bystander Effect, Whistleblowing dan Locus of Control Terhadap Kecurangan Akuntansi dengan Love of Money sebagai Variabel Moderasi
Alia Surya Ningrum;
Suwandi Suwandi
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/moneter.v2i4.907
This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.
Strategi Pemasaran Digital Dalam Meningkatkan Usaha Kecil Dan Menengah
Suwandi Suwandi;
Wardah Sahrani Sibarani;
Lola Amalia Sibarani;
Syafitri Halawa
Guruku: Jurnal Pendidikan dan Sosial Humaniora Vol. 1 No. 4 (2023): GURUKU : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Politeknik Kampar
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DOI: 10.59061/guruku.v1i4.501
Cyberspace is now no longer only able to connect people with devices, but also people with other people throughout the world. It is hoped that the existence of MSMEs will be able to stimulate the economy amidst the current economic slowdown. The use of digital technology-based marketing concepts (digital marketing) gives hope for MSMEs to develop into economic powerhouses. MSME players collaborate on promotional media and digital-based distribution media to gain maximum profits. Currently, almost all MSME businesses or even restaurants and fast food businesses use digital marketing-based promotional media and distribution media. This research focuses on discussing the role of digital marketing as a marketing strategy for Micro, Small and Medium Enterprises (MSMEs) through the concept of people’s economic empowerment. This strategy is an adaptation step to be able to survive and transform into superior Micro, Small and Medium Enterprises (MSMEs) in the era of the industrial revolution 4.0.
Peran Media Komunikasi Digital dalam Mendukung Negosiasi Bisnis di Era Hybrid Work
Manda Putra Hutabarat;
Suwandi Suwandi
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/keat.v2i2.1226
The hybrid work era, which combines remote work with face-to-face work, has brought about new challenges and opportunities in business communication, particularly in the negotiation process. This study aims to analyze the role of digital communication media in supporting the effectiveness of business negotiations. Using a descriptive qualitative approach, data was collected through in-depth interviews with several professionals from various industrial sectors who are active in online negotiation activities. The results indicate that digital communication media such as Zoom, Microsoft Teams, and WhatsApp play a crucial role in enhancing time efficiency, flexibility, and the speed of information exchange. However, limitations in nonverbal expression and the risk of miscommunication remain significant challenges. This study suggests adopting adaptive digital communication strategies, including virtual communication training and the use of a combination of synchronous and asynchronous media to achieve optimal negotiation outcomes.
Survei Kepuasan Masyarakat terhadap Pelayanan Posyandu di Daerah Bekasi
Suwandi Suwandi;
Muhammad Rangga Aldjudin
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 2 (2025): Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen
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DOI: 10.62383/harmoni.v2i2.1512
This study aims to determine the level of community satisfaction with Posyandu services in the Bekasi area. Posyandu, as the frontline of community health services at the village level, plays an important role in monitoring the growth and development of toddlers, providing immunization services, and delivering health education. The method used in this study was a quantitative survey, with questionnaires distributed to 150 respondents who were users of Posyandu services in several subdistricts in Bekasi. The aspects evaluated include service quality, facility availability, staff attitude, and the effectiveness of the information provided. The survey results indicate that the majority of respondents are satisfied with the services provided, although there are some notes regarding limitations in facilities and service hours that need to be improved. These findings are expected to serve as input for Posyandu managers and local governments in enhancing the quality of community health services at the grassroots level.
Penerapan Teknologi Komunikasi Bisnis dalam Meningkatkan Efisiensi Bisnis
Suwandi Suwandi;
Manda Putra Hutabarat;
Muhammad Rangga aldjudin;
Lany Melania
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/jeap.v2i2.991
In the growing era of Artificial Intelligence (AI), communication technology plays an important role in supporting the effectiveness and efficiency of business operations. This research aims to analyze how the implementation of business communication technologies, such as email, video conferencing, online collaboration platforms, and information management systems, can improve efficiency in work processes and decision making. The methods used in this research are literature study and case analysis of several companies that have successfully integrated communication technology in their business activities. The results show that the strategic use of communication technology can speed up the flow of information, reduce operational costs, and improve productivity and coordination between teams. The findings emphasize the importance of appropriate adoption of communication technology in improving business competitiveness amidst changing market dynamics.
Peran Koneksi Politik dalam Memoderasi Environmental Social Governance Disclosure terhadap Agresivitas Pajak
Muhammad Rizal Afandi;
Suwandi Suwandi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/jeap.v2i3.1318
The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques. The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.
PENINGKATAN KESADARAN WARGA TERHADAP PERILAKU HIDUP BERSIH DAN SEHAT (PHBS) MELALUI EDUKASI DAN AKSI BERSIH DI DESA SERANG KECAMATAN CIKARANG SELATAN
Yuliana Sustri Umi;
Suwandi Suwandi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara
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Penerapan Perilaku Hidup Bersih dan Sehat (PHBS) merupakan langkah preventif penting dalam menjaga kualitas kesehatan masyarakat. Desa Serang, Kecamatan Cikarang Selatan, sebagai wilayah padat penduduk dan dekat dengan kawasan industri, memiliki tantangan dalam menjaga kebersihan lingkungan. Minimnya kesadaran dan pemahaman warga terhadap PHBS mendorong pelaksanaan program edukasi dan aksi bersih sebagai bentuk pengabdian kepada masyarakat. Kegiatan ini dilaksanakan melalui pendekatan edukatif berupa penyuluhan interaktif dan kampanye visual, serta aksi bersih lingkungan bersama warga. Hasil kegiatan menunjukkan peningkatan pemahaman warga terhadap indikator PHBS, serta perubahan perilaku yang ditandai dengan meningkatnya keterlibatan warga dalam menjaga kebersihan lingkungan. Program ini membuktikan bahwa pendekatan berbasis edukasi dan partisipatif efektif dalam menumbuhkan kesadaran kolektif terhadap PHBS.
Upaya Membangun Kesadaran Masyarakat Untuk Memelihara Kebersihan Lingkungan Guna Mewujudkan Lingkungan Yang Lebih Sehat Di Karawang
Nurdina Rahmi;
Suwandi Suwandi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara
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Kebersihan lingkungan adalah bagian elemen utama untuk mempertahankan keberlanjutan eksistensi sehat, memelihara kondisi higienis, untuk menghindari berbagai macam penyakit. Masyarakat yang tinggal di suatu wilayah memegang peran penting dalam menjaga kebersihan lingkungan sekitarnya. Warga di Karawang masih banyak yang memiliki kepedulian rendah terhadap kondisi lingkungannya, karena mereka tidak berminat untuk menjaga serta melaksanakan suatu tindakan dalam upaya meningkatkan kebersihan lingkungannya. Apabila masyarakat abai terhadap kondisi lingkungannya, kondisi tersebut dapat menyebabkan timbulnya berbagai persoalan serius, seperti merebaknya aneka penyakit, terciptanya lingkungan yang berbau tidak sedap, serta menurunnya kualitas estetika lingkungan. Untuk itu, kita perlu meningkatkan kesadaran dalam merawan lingkungan tempat tinggal guna menjaga kelestariannya dan mewujudkan lingkungan yang lebih sehat.
MEMBANGUN KEMANDIRIAN REMAJA MASJID BAITURRAHMAN MELALUI PELATIHAN KEPEMIMPINAN
Dewi Fitriani;
Suwandi Suwandi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara
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Penelitian ini bertujuan untuk mengkaji upaya membangun kemandirian remaja di Masjid Baiturrahman melalui program pelatihan kepemimpinan. Kemandirian remaja menjadi faktor penting dalam pengembangan karakter dan kemampuan mereka dalam menghadapi tantangan kehidupan. Dalam konteks ini, Masjid Baiturrahman berperan sebagai pusat komunitas yang tidak hanya menyediakan ruang ibadah, tetapi juga wadah untuk mengembangkan potensi generasi muda. Program pelatihan kepemimpinan yang dilaksanakan mencakup berbagai kegiatan, seperti program mentoring, ruang diskusi, dan simulasi kepemimpinan. Melalui pendekatan partisipatif, remaja diajak untuk mengeksplorasi kemampuan diri, berlatih mengambil keputusan, dan belajar berkolaborasi dalam tim. Studi ini menggunakan metode kualitatif dengan pengumpulan data melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa pelatihan kepemimpinan tidak hanya meningkatkan kemandirian remaja, tetapi juga memperkuat rasa kebersamaan dan solidaritas antaranggota masjid. Dengan demikian, program ini diharapkan dapat menjadi contoh bagi masjid lain dalam memberdayakan remaja dan mendorong mereka untuk berperan aktif dalam masyarakat.