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All Journal Teknotan: Jurnal Industri Teknologi Pertanian Undagi : Jurnal Ilmiah Jurusan Arsitektur Universitas Warmadewa Innofarm Jurnal Inovasi Pertanian Attazakki: Jurnal Kajian Ilmu Pendidikan Islam dan Humaniora FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal STIE Semarang (Edisi Elektronik) Oto Rhino Laryngologica Indonesiana Jurnal Ilmiah Edunomika (JIE) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Coopetition : Jurnal Ilmiah Manajemen Jurnal Pengabdian dan Pengembangan Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING MES Management Journal Jurnal Abdi Daya AT-TAZAKKI: Jurnal Kajian Ilmu Pendidikan Islam dan Humaniora Journal of Infrastructure Planning and Engineering Safari : Jurnal Pengabdian Masyarakat Indonesia Mutanaqishah: Journal of Islamic Banking Jurnal Teknik Mesin, Industri, Elektro dan Informatika Jurnal KaLIBRASI : Karya Lintas Ilmu Bidang Rekayasa Arsitektur, Sipil, Industri Journal Of Resource Management, Economics And Business (REMICS) Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Pendidikan Tata Niaga (JPTN) Cendekia: Journal of Law, Social and Humanities ENVIBILITY: Journal of Environmental and Sustainability Studies Jurnal Media Akademik (JMA) Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Ekonomi, Akuntansi dan Perpajakan ADM : Jurnal Abdi Dosen dan Mahasiswa Advance Sustainable Science, Engineering and Technology (ASSET) Jurnal Dinamika Sosial dan Sains Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Jurisprudence
Agus Kurniawan Agus Kurniawan
Fakultas Ilmu Komputer, Universitas Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Love Of Money dan Family Conditions terhadap Minat Berwirausaha dengan Dukungan Religius Sebagai Variabel Mediasi dalam Prespektif Bisnis Islam (Studi Pada Masyarakat Nelayan di Kelurahan Kangkung, Kecamatan Teluk Betung Selatan, Bandar Lampung) Agung Frasetya; Hanif; Agus Kurniawan
MES Management Journal Vol. 4 No. 1 (2025): MES Management Journal 
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v4i1.699

Abstract

This study aims to analyze the influence of Love of Money and Family Conditions on Entrepreneurial Interest with Religious Support as a Mediating Variable from an Islamic Business Perspective in the Fishermen Community in Kangkung Village, South Teluk Betung District, Bandar Lampung. The research was conducted considering the low interest in entrepreneurship among the fishing community, where the majority (78%) of the 50 pre-survey respondents were not interested in entrepreneurship. The research uses a quantitative approach with a survey method. The research population is the fishing community in Kangkung Village, with the sample determined based on specific criteria. The research variables include Love of Money and Family Conditions as independent variables, Entrepreneurial Interest as the dependent variable, and Religious Support as the mediating variable. The data collection technique uses a questionnaire with a measurement scale. Data analysis was conducted using the Partial Least Square (PLS) approach to test the relationships between variables and the mediating role of Religious Support. The research results are expected to provide theoretical contributions in understanding the factors that influence entrepreneurial interest among fishing communities, as well as practical contributions in the form of recommendations for economic empowerment strategies based on the Islamic business perspective.
Pengaruh Good Governance Terhadap Kinerja Pemerintah Daerah Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Novita Sari; Agus Kurniawan; Nurhayati Nurhayati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.915

Abstract

The effort to implement good governance reflects the government's desire to apply good governance in the administration of regional government. A good government SPI can also influence the actions and activities carried out continuously by the leadership and all staff to provide adequate assurance of the achievement of organizational goals. This research was conducted to determine the effect of good governance on the performance of local government, to determine the effect of the internal control system on the performance of local government, to determine whether the internal control system moderates the effect of good governance on the performance of local government and to understand the Islamic Economic perspective on the effect of good governance on the performance of local government in the Department of Industry and Trade of Lampung Province. The method used employs a quantitative approach. The population in this study consists of all employees of the Department of Industry and Trade of Lampung Province, and the sample taken was 46 respondents using the purposive sampling technique. In this study, it is shown that poor governance will not affect the performance of the regional government at the Department of Industry and Trade of Lampung Province. But the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will be able to improve the performance of the regional government, and the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will strengthen the influence of good governance on the performance of the regional government.
The Effect of Good Corporate Governance on Sustainability Reporting: Evidence from Bank and Non-Bank Reza Amanda Bahtiari; Agus Kurniawan; Gustika Nurmalia
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2640

Abstract

Purpose – The objective of this inquiry is to determine the impact of corporate governance on the level of sustainability report disclosure, with industry type as a control variable. Methodology – This study employs quantitative research methodologies. The company’s official website serves as a primary source of data for financial statements and sustainability reports, which are integral to the data collection process. Regression analysis of panel data utilizing Eviews 13 constitutes one of the employed data analysis techniques. Purposive sampling is the sampling method employed for the data collection process. After a five-year monitoring period, the sample comprised 14 companies that demonstrated exemplary corporate governance practices during the 2019-2023 timeframe. Findings – The investigation revealed that the board of directors and independent commissioners exerted no influence on the level of disclosure in the sustainability report. Conversely, the audit committee had a negative impact, while industry-specific control variables exhibited a positive impact. Consequently, based on the findings of the investigation, all three components of effective corporate governance—independent commissioners, directors, and audit committees—exert influence on the level of disclosure in sustainability reports. Implications – The outcomes of the inquiry provide investors with a comprehensive understanding of a company’s sustainability, enabling them to make informed investment decisions. These insights highlight the crucial role of high-quality sustainability report disclosures in fostering effective corporate governance and ensuring long-term sustainability. Originality – This inquiry stands out as it analyzes the impact of the pandemic from 2019 to 2023, utilizing CGPI-rated businesses as the primary subjects and incorporating industry types as control variables.
Pemberdayaan Ibu-Ibu untuk Penguatan Ekonomi Keluarga Melalui Pelatihan Pembuatan Kripik Tempe di Desa Penantian Kab Ogan Komering Ulu Sumatera Selatan Andri Irawan; Dyah Ayu Putriani; Nourma Wulanda; Dahlia Dahlia; Tati Herlina; Novie Al Muhairiah; Agus Kurniawan; Astrina Utami
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2773

Abstract

This community service activity aims to empower mothers in Penantian Village, Ogan Komering Ulu Regency, South Sumatra, through training in making tempeh chips as an effort to strengthen the family economy. The main problems faced by the local community are limited food processing skills and low family income. The implementation method includes counseling, demonstration of making tempeh chips, direct practice, packaging assistance, and introduction to simple marketing strategies. The results of the activity showed that participants gained new knowledge and skills in producing tempeh chips hygienically and with sales value. This training also increased the motivation and confidence of mothers to start home businesses. It is hoped that this program can be the first step in creating sustainable independent business opportunities and contribute to improving the economic welfare of families in Penantian Village
Pengaruh Account Representative Dan Corporate Governance Terhadap Motivasi Wajib Pajak Dalam Perspektif Islam(Studi Pada KPP Pratama Metro) Anggis Prasetyaningsih; Rosydalina Putri; Agus Kurniawan
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Motivasi Wajib Pajak adalah daya dorong yang ada pada wajib pajak secara internal maupun eksternal untuk melaksanakan kewajiban perpajakannya. Oleh karena ini perlu adanya penerapan account representative dan corporate governnace yang baik agar dapat meningkatkan para wajib pajak untuk membayar pajaknya. Penelitian ini bertujuan untuk mengetahui pengaruh account representative dan corporate governance terhadap motivasi wajib pajak dalam perspektif Islam (studi pada KPP Pratama Metro). Jenis peneltian yang digunakan pada penelitian ini adalah penelitian kuantitatif dengan menggunakan jenis data primer yang pengambilan datanya menggunakan metode kuesioner. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden. Teknik analisis data menggunaan SPSS versi 24. Hasil penelitian ini menunjukkan bahwa account representative dan corporate governance berpengaruh terhadap motivasi wajib pajak dalam perspektif Islam.
Employee Performance in Islamic Economics: AIS, Work Discipline, Organizational Culture and Incentives Anggrayani, Viki; Agus Kurniawan; Gustika Nurmalia
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.4850

Abstract

Purpose: This study aimed to analyze the effect of accounting information systems, work discipline, organizational culture, and incentives on employee performance from the perspective of Islamic Economics (a study on PT Tunas Dwipa Matra Raden Intan). Methodology/approach: This study used a quantitative approach. Sample selection in this study was performed using a purposive sampling technique, which obtained 30 samples. Results: The results of this study prove that accounting information systems, work discipline, organizational culture, and incentives partially or simultaneously have a positive and significant effect on employee performance in PT Tunas Dwipa Matra. Obtained the value of The coefficient of determination (R Square) was 0.840, which shows that 84% of the variation in the dependent variable can be explained by the independent variables together. Conclusions: Accounting systems, discipline, culture, and incentives improve performance but face issues of teamwork and fairness. Aligning with Islamic values, the company should enhance its systems and apply just, transparent rewards. Limitations: The scope of this study was limited to the influence of accounting information systems, work discipline, organizational culture, and incentives; therefore, other factors that could potentially affect employee performance beyond these variables were not included in the analysis. Contribution: This research contributes to a comprehensive understanding of the influence of accounting information systems, work discipline, organizational culture, and incentives on employee performance at PT. Tunas Dwipa Matra, with an Islamic economic perspective that provides a dimension of ethics and Shariah values in its analysis.
Pengaruh Konten TikTok terhadap Minat Beli Kuliner melalui Kepuasan dalam Perspektif Bisnis Islam Wila Bayu Femmya Angel; Femei Purnamasari; Agus Kurniawan
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2503

Abstract

This study seeks to examine the impact of TikTok content on consumers' purchasing intentions for culinary products in Bandar Lampung, with customer satisfaction acting as a mediating variable within the context of Islamic business ethics. The study examines the TikTok culinary account @alejenes, recognized for its significant interaction with local audiences. Utilizing a quantitative approach and an explanatory study design, data were gathered from 100 active followers via an online survey and analyzed employing the SEM-PLS technique. The results show that tiktok content has a significant effect on satisfaction (coefficient = 0.500; t = 7.090; p < 0.001), and satisfaction significantly affects purchase intention (coefficient = 0.487; t = 5.044; p < 0.001). However, the direct effect of tiktok content on purchase intention is not significant (coefficient = 0.069; p = 0.500), which indicates full mediation by the satisfaction variable (indirect effect = 0.244; t = 4.005; p < 0.001). The R-square value for satisfaction is 0.250 and for purchase intention is 0.275, indicating the contribution of the model in explaining the variance of the two variables. From an Islamic business standpoint, content that adheres to ethical ideals and Sharia standards fosters consumer trust and loyalty. This research emphasizes the significance of incorporating ethical and innovative digital marketing methods via social media to effectively enhance culinary purchasing interest in the digital age.
ANALISIS KELAYAKAN PEMBANGUNAN INFRASTRUKTUR WISATA KERETA GANTUNG DI DESA PELAGA KECAMATAN PETANG KABUPATEN BADUNG I Wayan Budi Merta; I Wayan Runa; Agus Kurniawan
Jurnal Dinamika Sosial dan Sains Vol. 2 No. 8 (2025): Jurnal Dinamika Sosial dan Sains
Publisher : CV.Sentral Bisnis Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60145/jdss.v2i8.193

Abstract

Desa Pelaga adalah sebuah desa wisata yang menawarkan potensi sumber daya alam seperti Jembatan Tukad Bangkung, Air Terjun Nungnung, Bagus Agro Wisata, dan Pura Pucak Mangu.Penelitian ini menerapkan metode analisis kualitatif dengan pendekatan deskriptif. Peserta dalam penelitian ini terdiri dari para pemangku kepentingan yang berhubungan dengan pengembangan pariwisata di Desa Pelaga. Pengumpulan data dilakukan melalui observasi, kuesioner, wawancara, serta studi literatur, yang kemudian dianalisis secara deskriptif kualitatif dan ditambah dengan analisis data survei kuantitatif untuk interpretasi hasil. Salah satu inovasi yang diajukan adalah pengembangan Rencana Atraksi Wisata (kereta gantung) yang berfungsi sebagai penghubung antar objek daya tarik wisata (ODTW), sekaligus menjadi solusi untuk meningkatkan konektivitas destinasi wisata di Desa Pelaga. Hasil dari penelitian ini adalah untuk mengidentifikasi faktor-faktor internal dan eksternal yang menghambat pengembangan agrowisata di Desa Pelaga, selain itu untuk menentukan alternatif lokasi stasiun utama dan model kereta gantung dengan mempertimbangkan daya dukung lingkungan serta pola pergerakan wisatawan berdasarkan jalur wisata yang ada di Desa Pelaga.
Pengaruh Akuntansi Konservatisme, Growth Opportunity Dan Leverage Terhadap Koefesien Respon Laba Dalam Prespektif Ekonomi Islam Ananda Elsa Pratiwi; Agus Kurniawan; Heni Verawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17538

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Akuntansi Konservatisme, Growth Opportunity Dan Leverage Terhadap Koefisien Respon Laba Pada Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2021-2024. Pendekatan kuantitatif menggunakan data sekunder yang bersumber dari laporan keuangan Perusahaan Manufaktur yang terdaftar di Indeks Saham Syariah Indonesia, yang diterbitkan oleh perusahaan dan Bursa Efek Indonesia. Data dianalisis menggunakan data time series dengan Model (VAR). Hasil penelitian menunjukkan bahwa akuntansi konservatisme dan leverage berpengaruh negatif dan signifikan terhadap Koefisien Respon Laba, Tetapi Growth Opportunity berpengaruh positif dan signifikan terhadap Koefisien Respon Laba.
The Effectiveness of Podcast on Students’ Listening Skill at SMK Prima Bekasi Agus Kurniawan
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5b (2025): SEPTEMBER (Edisi Spesial)
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e73ggg19

Abstract

This study aims to measure the effectiveness of using podcasts as a learning medium to improve students’ listening skills in Grade X of SMK PRIMA Bekasi in the academic year 2024/2025. The research method applied was a quasi-experimental design using a Non-Equivalent Control Group Design. The sample consisted of two classes, namely the experimental class (30 students) taught with podcasts and the control class (30 students) taught using conventional methods. The research instrument was a listening skill test consisting of 30 multiple-choice questions and 10 short-answer questions, administered as both a pre-test and a post-test. The results indicated a significant improvement in the listening skills of the experimental class. The average pre-test score in the experimental class was 57.47, which increased to 78.3 in the post-test, with a gain score of +20.83. In contrast, the control class only improved from 55.37 in the pre-test to 61.63 in the post-test, with a gain score of +6.26. The independent samples t-test showed a significance value (p < 0.05), meaning there was a significant difference between the learning outcomes of students in the experimental class and those in the control class. Therefore, this research concludes that podcasts are proven to be effective in enhancing students’ listening skills. Podcasts provide flexibility, varied topics, and authentic language exposure that help train concentration, enrich vocabulary, and familiarize students with different accents and speaking styles.
Co-Authors A.A. Ayu Dewi Larantika Abdul Wahab Agung Frasetya Amalia Ula Hazhiyah Ananda Elsa Pratiwi Anas Putra Ichsan Andri Irawan Andry Andry Anggis Prasetyaningsih Anggrayani, Viki Anis Amarwati Anton Pramonohadi Ardiyaningsih Puji Lestari Ari Andayani Ariyani Indriastuti, Ariyani Astrina Utami Bambang Imawan Bambang Respati Buhaira Buhaira Burhanudin Burhanudin Dahlia Dahlia Dani Durrahman Dede Martino Devi Oktaviana Latif Dyah Ayu Putriani Edi Handoko Endang Retnoningsih Erdi Suroso Fariz Primadi Femei Purnamasari, Femei Gian Fitralisma Gustika Nurmalia Haeran Hanif Hartanto Halim Heni Verawati Heru Budi Utomo Hotma Prawoto I Gusti Bagus Wiksuana I Ketut Sugihantara I Komang Agus Ari Setiawan I Nengah Sinarta I Wayan Budi Merta I Wayan Parwata I Wayan Runa Ibrahim Ida Bagus Komang Kresna Adi Pratama Surya ILHAM Iman Haryanto jefri Heridiansyah Joshua Septiyan Kadek Windy Candrayana Ketut Darma Komang Deddy Endra Prasandya Kuswanto Lava Himawan LINGGAWAN, STEPHANI Lusi Putri Pratiwi Mardiyah Hayati Mas’ad Mintasrihardi Muhammad Ali Muhammad Khalis Ilmi MUSLIMIN Ni Ketut Natalia Wulansari Ni Ketut, Suparmi Ni Komang Armaeni Nourma Wulanda Novie Al Muhairiah Novita Sari Nurhayati Nurhayati Nurhayati Nyoman Nuri Arthana Pratama Bimo Purwanto Renny Dwijayanti Reza Amanda Bahtiari Ria Astuti Safitri Ridho Margandi Rizka Rosydalina Putri Rus Suheryanto Sindu Nuranto Soehartono Soehartono Sri Hidayati Sugiandy M. Amin Suwardo Suwardo Talia Ramadhani Tati Herlina Ulul Azmi Mustofa, Ulul Azmi Wila Bayu Femmya Angel Yulia Alia