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All Journal Teknotan: Jurnal Industri Teknologi Pertanian 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) Prosiding National Conference for Community Service Project 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 Safari : Jurnal Pengabdian Masyarakat Indonesia Mutanaqishah: Journal of Islamic Banking Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi, Akuntansi dan Perpajakan ADM : Jurnal Abdi Dosen dan Mahasiswa Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat Peduli Aksi (JPAKSI)
Agus Kurniawan Agus Kurniawan
Fakultas Ilmu Komputer, Universitas Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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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PEMBERDAYAAN TIM PENGEMBANGAN DESA WISATA DALAM PENATAAN PASAR DESA BESANG KANGIN, KELURAHAN SEMARAPURA KAJA Kadek Windy Candrayana; Agus Kurniawan; Ni Komang Armaeni; Ketut Darma
Jurnal Abdi Daya Vol. 2 No. 2 (2022): Jurnal Abdi Daya Vol.2 No.2 Tahun 2022
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jad.2.2.2022.21-29

Abstract

Tourism has a very significant impact on economic development in a region. Tourism plays a role in accelerating the process of economic transformation in rural areas. Villagers who initially worked as farmers gradually learned to develop services to support tourism in a village. The momentum of tradition, culture and environmental exoticism can be packaged as village tourism products that attract visitors from outside the region. Efforts to increase the number of tourist villages to drive the village economy were also carried out in several villages in the Province of Bali. One of the village plans that will be developed as an ecotourism-based village is Besang Kangin Village, which is included in the administrative area of Semarapura Kaja Village. The previous year's PKM activities resulted in a jogging track master plan to attract visitors to Besang Kawan Village. As a supporting facility for tourism villages, the Besang Tourism Village Development Team plans to propose structuring traditional markets as one of the objects and places to market village community handicraft products. The problem faced in realizing this arrangement is the occurrence of floods which cause landslides in the market area, so a market arrangement design is needed that is safe from flooding and has a better appearance as a tourism object plan.
ANALISIS PENGARUH FRAUD DIAMOND DAN CAPITAL TURNOVER TERHADAP KECURANGAN LAPORAN KEUANGAN DI PT. INDOFARMA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Murnia Adhani; Nurlaili Nurlaili; Agus Kurniawan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.6853

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Fraud Diamond (yang terdiri dari Pressure, Opportunity, Rationalization, dan Capability), M-Score, serta Capital Turnover terhadap kecurangan laporan keuangan pada PT Indofarma yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan kuartalan dan laporan tahunan perusahaan. Data yang sudah dikumpulkan diolah menggunakan Microsoft Office LTSC Standard 2021 serta EViews12. Hasil penelitian menunjukkan bahwa secara parsial, variabel M-Score, Pressure, dan Opportunity berpengaruh positif signifikan terhadap kecurangan laporan keuangan. Sebaliknya, Rationalization, Capability, dan Capital Turnover berpengaruh negatif signifikan. Temuan ini mendukung kerangka Agency Theory, di mana kecurangan muncul sebagai akibat dari tekanan manajerial, peluang yang tersedia, serta lemahnya pengawasan dan integritas agen dalam menjalankan perannya. Dengan demikian, Fraud Diamond dan Capital Turnover merupakan alat yang relevan dalam mendeteksi dan memitigasi risiko kecurangan laporan keuangan.
Analisis Perbandingan Kerentanan Financial Distress PT. Garuda Indonesia Tbk dan PT. Indonesia Airasia Tbk Melalui Pendekatan Modifikasi Altman Z-Score Agus Kurniawan; Diah Permata Sari; Rani Sri Sumarsih
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2411

Abstract

This study examines the main issues related to the escalation of global Maintenance, Repair, and Overhaul (MRO) costs in 2025, reaching 20.14% of total operational expenses, thus threatening the financial stability of national airlines. This study aims to analyze and compare the level of financial distress vulnerability at PT Garuda Indonesia (Persero) Tbk (GIAA) and PT Indonesia AirAsia Tbk (CMPP). The theoretical basis used in detecting this risk is Signal Theory. The novelty of this study lies in the comparative evaluation of the resilience of Full-Service Carrier (FSC) and Low-Cost Carrier (LCC) business models in facing post-pandemic spare parts supply chain disruptions in 2025. The methodology used is descriptive quantitative with a comparative approach to the financial statements of the first quarter of 2025. The statistical tool used to process financial ratios is Microsoft Excel 2021 through the Modified Altman Z-Score formula. The results show that both airlines are absolutely in the Distress Zone with values ​​below the threshold of 1.1. GIAA is in a state of technical bankruptcy due to liquidity pressure from historical debt burden with a Z-Score of 0.0460, while CMPP is facing fatal equity erosion due to accumulated losses exceeding the value of its total assets with a negative Z-Score of -1.7400.
Artikel PKM MEMBANGUN JIWA KEPEMIMPINAN SISWA MELALUI EDUKASI LEADERSHIP DI SMA PELITA UTAMA: Studi Kasus pada Kegiatan PkM di SMAS Pelita Utama Batam Viviana Viviana; Maya Marsevani; Raymond Tan; Aristo Valentino; William Chen; Darko Darko; Adithya Wijayanto; Agus Kurniawan; Kelvin Tan; Desmond Desmond; Windelin Windelin; Michelle Michelle; Ririn Karlina; Noval Dammananda; Julio Jacobus
National Conference for Community Service Project (NaCosPro) Vol. 7 No. 01 (2025): The 7th National Conference for Community Service Project 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v7i01.11132

Abstract

Kepemimpinan merupakan keterampilan esensial yang perlu ditanamkan sejak dini, termasuk di kalangan pelajar sekolah menengah, guna membentuk karakter yang bertanggung jawab, kolaboratif, dan visioner. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk memberikan edukasi mengenai konsep dan nilai-nilai kepemimpinan kepada siswa kelas XII di SMAS Pelita Utama Batam. Kegiatan dilaksanakan pada tanggal 15 Juli 2025 dan menggunakan pendekatan pendidikan masyarakat melalui pemaparan materi dengan media presentasi visual (PowerPoint) yang telah disusun oleh Universitas Internasional Batam. Materi mencakup pengertian kepemimpinan, keterampilan dasar yang diperlukan, serta pengenalan terhadap berbagai tipe kepemimpinan seperti karismatik, transaksional, transformasional, dan melayani. Edukasi disampaikan secara interaktif dengan melibatkan siswa dalam diskusi dan refleksi sederhana. Hasil observasi menunjukkan bahwa kegiatan ini meningkatkan pemahaman siswa terhadap peran dan nilai seorang pemimpin, serta mendorong kesadaran akan pentingnya kepemimpinan dalam konteks organisasi maupun kehidupan sehari-hari. Kegiatan ini direkomendasikan untuk dilanjutkan secara berkala guna menumbuhkan kepemimpinan yang berkelanjutan di kalangan pelajar.
Co-Authors A.A. Ayu Dewi Larantika Abdul Wahab Adithya Wijayanto 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 Aristo Valentino Ariyani Indriastuti, Ariyani Astrina Utami Bambang Imawan Bambang Respati Buhaira Buhaira Burhanudin Burhanudin Dahlia Dahlia Dani Durrahman Darko Darko Dede Martino Desmond Desmond Devi Oktaviana Latif Diah Permata Sari Dyah Ayu Putriani Edi Handoko Endang Retnoningsih Erdi Suroso Fariz Primadi Femei Purnamasari Gian Fitralisma Gustika Nurmalia 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 Parwata I Wayan Runa Ibrahim Ida Bagus Komang Kresna Adi Pratama Surya ILHAM Iman Haryanto jefri Heridiansyah Joshua Septiyan Julio Jacobus Kadek Windy Candrayana Kelvin Tan Ketut Darma Komang Deddy Endra Prasandya Lava Himawan LINGGAWAN, STEPHANI Luhur Pambudi Herdanarpati Lusi Putri Pratiwi Mardiyah Hayati Marsevani, Maya Mas’ad Michelle Michelle Mintasrihardi Muhammad Ali Muhammad Khalis Ilmi Murnia Adhani MUSLIMIN Ni Ketut, Suparmi Ni Komang Armaeni Nourma Wulanda Noval Dammananda Novie Al Muhairiah Novita Sari Nurhayati Nurhayati Nurhayati Nurlaili Nurlaili Nyoman Nuri Arthana Pratama Bimo Purwanto Putut Ade Irawan Rani Sri Sumarsih Raymond Tan Renny Dwijayanti Reza Amanda Bahtiari Ririn Karlina Rizka Rosydalina Putri Rus Suheryanto Sindu Nuranto Soehartono Soehartono Sri Hidayati Sugiandy M. Amin Suwardo Suwardo Tati Herlina Ulul Azmi Mustofa, Ulul Azmi Viviana Viviana Wila Bayu Femmya Angel William Chen Windelin Windelin Yulia Alia