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All Journal Elkom: Jurnal Elektronika dan Komputer Jurnal Informatika dan Teknik Elektro Terapan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JOURNAL OF APPLIED INFORMATICS AND COMPUTING Assets: Jurnal Akuntansi dan Pendidikan Jurnal Informasi dan Komputer Jurnal Teknologi Terpadu Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Ilmu Teknik dan Komputer REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Sosial dan Teknologi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journals of Indonesian Multidisciplinary Research Jurnal Informatika Polinema (JIP) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ats-Tsaqofi: Jurnal Pendidikan dan Manajemen Islam Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Journal of Ekonomics, Finance, and Management Studies
Purwantoro
Fakultas Ekonomi dan Bisnis
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Thin capitalization, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Salma Nurhaliza Putri; Enny Susilowati Mardjono; Ngurah Pandji Mertha Agung Durya; Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7787

Abstract

Firm value reflects investors' assessment of its achievements and performance. This research aims to investigate the impact of factors such as firm size, dividend policy, and thin capitalization on firm value. Using secondary data from 188 food & beverage industries listed on the Indonesia Stock Exchange between 2020 and 2022, this analysis focused on a sample of 72 companies. This analysis uses multiple linear regression analysis methods and classical assumption testing which includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing consisting of f test, t test, and r test. This study states that firm size, dividend policy, and thin capitalization all have an impact on firm value. Which can be concluded that the regression model developed complies with classical assumptions so that the data can be used. Overall, firm value is strongly influenced by its dividend policy, size, and thin capitalization. Based on the research, suggestions that can be given should include more moderator or intervening variables to support the hypothesis.
PERANCANGAN SISTEM PEMANTAU DETAK JANTUNG PASIEN MENGGUNAKAN SERVER WEB BERBASIS INTERNET OF THINGS (IoT) PADA KLINIK BIDAN NINING Setiawan, Fikri Maulana; Purwantoro, Purwantoro; Garno, Garno
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 3 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i3.6677

Abstract

Dalam konteks pelayanan kesehatan di Indonesia, khususnya pada fasilitas kesehatan tingkat pertama seperti klinik bidan, keterbatasan peralatan medis modern sering menjadi hambatan dalam memberikan layanan kesehatan optimal. Penelitian ini dilatarbelakangi oleh tantangan spesifik di Klinik Bidan Nining yang meliputi ketiadaan alat pemantauan detak jantung, tingginya angka rujukan ke rumah sakit, serta beban ekonomi dan waktu yang ditanggung pasien untuk mendapatkan pemeriksaan lanjutan. Solusi yang diusulkan adalah sistem terintegrasi yang menggabungkan sensor detak jantung MAX30102 dengan mikrokontroler NodeMCU ESP8266 yang terhubung ke web server, memungkinkan pemantauan dan analisis data kesehatan secara real-time.
SISTEM PEMANTAUAN KUALITAS UDARA BERBASIS INTERNET OF THINGS (IOT) DENGAN VISUALISASI DATA PADA APLIKASI ANDROID (STUDI KASUS: PT. SOUTH PACIFIC VISCOSE) Nugraha Dimyati, Akbar; Purwantoro; Aji Primajaya
Jurnal Informatika dan Teknik Elektro Terapan Vol. 13 No. 3 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v13i3.6900

Abstract

Pencemaran udara merupakan permasalahan lingkungan yang berdampak signifikan terhadap kesehatan manusia, khususnya dalam meningkatkan risiko penyakit pernapasan. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem pemantauan kualitas udara berbasis Internet of Things (IoT) yang mampu memberikan data secara real-time dan divisualisasikan dalam bentuk aplikasi Android. Sistem ini menggunakan sensor MQ135 dan PMS5003 yang terhubung dengan modul ESP32 untuk mendeteksi parameter kualitas udara seperti PM2.5, PM10, NH₃, CO₂, dan NOₓ. Data dikirimkan melalui koneksi WiFi ke server backend yang dibangun menggunakan Express.js dan REST API, kemudian ditampilkan di aplikasi Android yang dikembangkan dengan Retrofit, dan Room Database. Studi kasus dilakukan di PT. South Pacific Viscose untuk menguji fungsionalitas sistem. Hasil pengujian menunjukkan bahwa sistem dapat bekerja secara efektif dalam memantau dan menampilkan data kualitas udara secara akurat dan real-time.
Prototype Kendali Otomatis Peralatan Listrik dalam Ruangan Menggunakan Arduino Garno, Garno; Purwantoro, Purwantoro; Hidayat, Ibnu Nur
Jurnal Ilmu Teknik dan Komputer Vol 9, No 2 (2025)
Publisher : Universitas Mercu Buana

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

Abstract

Penelitian bergerak dalam bidang penggunaan perangkat keras yang digunakan sebagai teknik otomatisasi. Perangkat dibangun berbentuk prototype sebagai sarana eksperimen dalam pengujian sistem kendali. Penelitian mengangkat penyelesaian masalah pemborosan listrik. Faktor pemborosan listrik diantaranya tidak dimatikannya daya listrik setelah selesai digunakan dapat berupa kelalaian pengguna, ketidakdisiplinan pengguna, kurang praktisnya peralatan karena masih bermetode manual sehingga pengguna malas. Metode yang diajukan untuk mengatasi masalah dengan membuat prototype sistem kendali otomatis sebelum implementasi sebenarnya. Prototype yang dibangun menggunakan Arduino uno sebagai kontrol utama sistem kendali terhubung Sensor PIR, sensor DHT11, sensor LDR dan LCD. Hasil penelitian dari pengujian prototype yang dibangun dan perbandingan tingkat efisiensi jika kendali otomatis diterapkan yaitu pengujia sensor gerak mencapai tingkat sensitif maksimal sejauh 6 meter dalam ruangan, sensor suhu sangat sensitif dan proses tercapainya nillai suhu pada temperatur aktual harus menunggu selama ± 12 menit sebab DHT11 sangat sensitive dengan keadaan sekitar, serta deteksi cahaya memiliki ketepatan 399-200 bit/scond tergolong sedikit gelap dan lampu sudah menyala. Hasil eksperimen selama 2 bulan terakhir dengan melakukan penerapan prototype ke dalam kondisi sebenarnya diruangan kerja ditempat studi kasus memberikan informasi mengalami penurunan pemakaian daya dari kebiasaan bulan sebelumnya yaitu mencapai 28.22%.
Actualization of Productivity and Independence Values in the Hadith of the Prophet: A Thematic Analysis of Islamic Work Ethics Purwantoro
Ats-Tsaqofi: Jurnal Pendidikan dan Manajemen Islam Vol 7 No 1 (2025): Ats-Tsaqofi
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61181/ats-tsaqofi.v6i2.525

Abstract

This study aims to examine Islamic work ethics through an analysis of three key hadiths of Prophet Muhammad Sallaawahu ‘Alayhi Wasallam related to faith-driven productivity, purposeful action, and independent labor. The core issue addressed is the weak internalization of work values among contemporary Muslims, who often reduce religion to ritual practices alone. Using a qualitative approach and content analysis method, the selected hadiths are analyzed in terms of their chains of transmission (sanad), textual content (matan), and contextual relevance to Muslim work behavior. The results reveal that these three hadiths collectively offer a coherent framework for Islamic work ethics that balances spiritual motivation, time efficiency, and economic self-reliance. This study concludes that work in Islam is not merely an economic endeavor but a form of moral responsibility and social worship oriented toward barakah (blessing) and societal benefit.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Pengaruh Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Marcel Ruly Pratama; Purwantoro; Melati Oktafiyani; Lilis Setyowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8186

Abstract

This research aims to identify the impact of capital intensity, company size, profitability and sales growth on tax aggressiveness in consumer non-cyclical sector companies listed on the IDX during the period 2020 to 2023. This type of research is quantitative, with secondary data obtained from the company's financial statements. The population in this research is consumer non-cyclical sector companies listed on the IDX for the period 31 December 2023. There are 125 companies in the study's population. During the study period, 152 data points were sampled using the purposive sampling method. Data analysis technique using panel data regression using Eviews version 12. The results capital intensity variable has an effect on tax aggressiveness. While profitability, company size, and sales growth do not have an effect on tax aggressiveness.
Implementasi Sistem Pemantauan Bahaya Kebakaran Berbasis ESP32 Dan Node-RED Saputro, Raihan Akbar; Purwantoro; Solehudin, Arip
Jurnal Sosial Teknologi Vol. 5 No. 8 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i8.32351

Abstract

Fire hazards are one of the disasters that can cause significant losses, especially in densely populated areas. Early detection and monitoring are essential steps to prevent the escalation of such incidents. This study aims to design a fire hazard monitoring system based on the ESP32 microcontroller integrated with the Node-RED platform. The system utilizes the DHT22 sensor to measure air temperature, the MQ-2 sensor to detect smoke or hazardous gases, and a flame sensor to detect direct sources of fire. Data from these three sensors are processed by the ESP32 and transmitted wirelessly using the MQTT protocol to Node-RED, where users can monitor the results through a visual dashboard. In addition, the system is equipped with an automatic notification feature via the Telegram application when dangerous conditions are detected. The test results show that all sensors function accurately and are able to detect the targeted environmental parameters. The system also demonstrates a quick response in delivering alerts when sensor values exceed predetermined thresholds. Integration with Telegram enables users to receive information promptly without the need for continuous manual monitoring. With these advantages, the system can be an effective solution for early fire detection and is expected to improve safety and accelerate emergency response in residential or building environments.
Dampak Bantuan Modal, Pendampingan Keuangan, dan Pelatihan Pemasaran Digital oleh BAZNAS terhadap Usaha Mikro di Kabupaten Rokan Hulu Purwantoro, Purwantoro; Afrizal, Andi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i6.868

Abstract

This study analyzes the role of BAZNAS assistance in improving the performance of micro businesses in Rokan Hulu Regency through three main aspects: capital funding, financial management training, and digital marketing training. Using a qualitative approach with case studies, data were collected through interviews and observations of aid recipients. The findings show that BAZNAS assistance improves the recipient's ability to manage cash flow, record transactions, and use digital media to expand market reach. The positive impact is also seen on the increase in consumer confidence and the stability of micro businesses. The recommendation of this study is for BAZNAS to expand the continuous assistance program in financial management and digital marketing to strengthen the competitiveness of micro businesses in a competitive market.ABSTRAKPenelitian ini menganalisis peran bantuan BAZNAS dalam peningkatan kinerja usaha mikro di Kabupaten Rokan Hulu melalui tiga aspek utama: pendanaan modal, pelatihan manajemen keuangan, dan pelatihan pemasaran digital. Menggunakan pendekatan kualitatif dengan studi kasus, data dikumpulkan melalui wawancara dan observasi terhadap penerima bantuan. Temuan menunjukkan bahwa bantuan BAZNAS meningkatkan kemampuan penerima dalam mengelola arus kas, mencatat transaksi, dan menggunakan media digital untuk memperluas jangkauan pasar. Dampak positif juga terlihat pada peningkatan kepercayaan konsumen dan stabilitas usaha mikro. Rekomendasi penelitian ini adalah agar BAZNAS memperluas program pendampingan berkelanjutan dalam manajemen keuangan dan pemasaran digital untuk memperkuat daya saing usaha mikro di pasar yang kompetitif.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR ENERGI TAHUN 2020-2023 Pratiwi, Fauzun Gilar; Saputra, Dian Festiana Hadi; Purwantoro, Purwantoro; Isthika, Wikan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5434

Abstract

Studi ini bertujuan guna menganalisis pengaruh profitabilitas, leverage, likuiditas, serta ukuran bisnis pada penghindaran pajak pada bisnis sektor energi yang tercatat di BEI selama 2020-2023. Regresi linier berganda menjadi metode yang diterapkan dengan data dari laporan keuangan tahunan. Temuan studi mengindikasikan bahwa profitabilitas berdampak negatif signifikan pada penghindaran pajak, sedangkan likuiditas berdampak positif signifikan. Leverage serta ukuran bisnis tidak berdampak signifikan. Penelitian ini terbatas pada sektor energi dan periode tertentu, sehingga penelitian selanjutnya dapat mempertimbangkan faktor lain seperti tata kelola perusahaan serta regulasi perpajakan.
Co-Authors Adirakasiwi, Alpha Galih Aditya Bayu Prasetio Afrizal, Andi Afrizal, Andi Agung Rilo Pambudi Ali Ridha, Azhari Alpha Galih Adirakasiwi Andi Afrizal Apriade Voutama Aqsa Raisnaldi, Yazid Aries Suharso Arip Solehudin Attin Warmi Bambang Minarso, Bambang Cahyani, Sulis Regita Carudin, Carudin Dona, Dona E Haodudin Nurkifli Elfrida Ratnawati Ely Safrinawati, Ersa Enny Susilowati Mardjono Enri, Ultach Entot Suhartono Fadhli Adam, Muhammad Fadlurrahman Muchdyansyah, Raihan Fahri Pahrudin, Adithia Farros Dhana Rahardian, Farros Dhana Rahardian Fitri Aminah Garno garno, Garno Hidayat, Ibnu Nur Hidayatullah, Haikal Husain, Ibrohim Hutahaean, Jonatan Iqbal Maulana Iqbal Mubarok, Muhammad Irfan Maulana Irfan Irmaya Fani, Alifiya Zahra Jamaludin, Asep Juli Ratnawati Laela Laela LILIS SETYOWATI Luthfi Khairullah, Muhammad Marcel Ruly Pratama Maulana, Mukhamad Taufiq Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Moza Latisya Riswadi Ngurah Pandji Mertha Agung Durya Nugraha Dimyati, Akbar nurlaila choirina, rachma Nurul Iman, Ihsan Pebrilliestyo Ridwan, Fathan Pratiwi, Fauzun Gilar Rahmayadi, Andhika Putra Utama Ramadhani Pri Haryoga, Adrian Ratna Herawati Ratna Herawati Retno Indah Hernawati Rina Ari Rohmah Riswandi, Moza Latisya Rizkia, Alifka Rohmah, Rina Ari Salma Nurhaliza Putri Salsabila, Sarah Saputra, Dian Festiana Hadi Saputro, Raihan Akbar Setiawan, Fikri Maulana Sofiana Lestari, Silfa Sugihartanto, Elizabeth Angelina Noer Sulis Regita Cahyani Surya Gemilang, Wahyu Susilo Yuda Irawan, Agung Tamba, Reynold Julian Taupik Ramdan, Wanda Umaidah, Yuyun Warmi, Attin Wikan Isthika, Wikan Wilandini, Destaria Yudi Sobari, Mochamad Yuniar, Alvi Yusuf, Dadang Yusup, Dadang