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All Journal MANAJEMEN HUTAN TROPIKA Journal of Tropical Forest Management Jurnal Manajemen Update Jurnal JSIKA Cannarium (Jurnal Ilmu-ilmu Pertanian) PROFIT : Jurnal Administrasi Bisnis Indikator: Jurnal Ilmiah Manajemen & Bisnis Jurnal Biologi Tropis Jurnal Transformative Prosiding Seminar Nasional Sains dan Teknologi Terapan JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuivalensi Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal ABDINUS : Jurnal Pengabdian Nusantara JURNAL AKUNTANSI Madaniya Devotion: Journal of Research and Community Service Jurnal Abdimas Akademika MAKILA: Jurnal Penelitian Kehutanan Jurnal Sistem Informasi Universitas Dinamika Balance : Jurnal Akuntansi dan Manajemen Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Jurnal Penelitian Kehutanan Wallacea Jurnal Pertanian Khairun (JPK) KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Wasian Jurnal Pengabdian Masyarakat Hutan Jurnal Forest Island Variable Research Journal Jurnal Ilmiah Administrasi Publik
Andy Kurniawan, Andy
Jurusan Administrasi Publik Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro
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PENGARUH STRUKTUR MODAL, BIAYA OPERASIONAL, DAN PROFITABILITAS TERHADAP PPH BADAN Wulan; Linawati; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Corporate income tax is important for a company as credibility also shows that the company is in good condition. Several things influence the amount of corporate income tax, including capital structure, operational costs, and profitability. This research aims to measure the influence of capital structure, operational costs, and profitability on corporate income tax. Using a purposive sampling technique, the sample used was 76 financial reports from 19 food and beverage companies listed on the IDX for 2020-2023. This research uses a quantitative approach to causality with multiple linear regression analysis. To fulfill the analysis requirements, classical assumption tests were carried out (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test). Research results: (1) Capital Structure partially has no significant effect on corporate Income Tax, (2) Operational Costs and profitability partially have a significant effect on corporate Income Tax, and (3) Capital Structure, Operational Costs, and Profitability simultaneously have a significant effect on corporate income tax.
PERBANDINGAN KARAKTERISTIK MORFO - FISIOLOGI BUAH DAN DAUN JABON MERAH (Anthocephalus macrophyllus ROXB.) DI DUA LOKASI KEBUN MASYARAKAT DI KECAMATAN GANE BARAT DESA LEMO-LEMO DAN KECAMATAN BACAN TIMUR SELATAN DESA PIGARAJA Lapanji, Ugiyana; Kurniawan, Andy; Umasugi, Buhari; Soenarsih, Sri; Rahmawaty, Aisjah Radin; Hadun, Ramli
Jurnal Pertanian Khairun Vol 3, No 2: (Desember, 2024)
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jpk.v3i2.8953

Abstract

Red Jabon is a type of wood producing tree that has fast growth. The physical conditions of different environments have an influence on the morpho-physiological characteristics of a plant. The aim of this research is to determine the morpho-physiological characteristics of red jabon fruit and leaves as well as a comparison of the morpho-physiology of red jabon fruit and leaves in Gane Barat District, Lemo-Lemo Village and Bacan Timur Selatan District, Pigaraja Village. Research procedures include sampling and observing morphological and physiological analysis. Data analysis was carried out randomly by looking for the average value and range of each morphological and physiological variation. The results of the research show that the morpho-physiological characteristics of red jabon fruit and leaves include dark green, green, yellowish green, leaf length 14 - 47 cm and 15 - 46 cm, leaf width 10 - 30.2 and 8 - 47.2 cm, stalk length 3 - 5.5 cm and 1 - 5.3 cm, leaf tips have the same pointed shape, broad leaf bone pattern is pinnate, leaf surface texture is rather smooth and uneven, tree diameter between 19-26 cm, 27-34 cm and 35-42 cm, The leaf shape is ovate with a width of 21 cm, oval and asymmetrical. Comparison of characteristics in Lemo-Lemo Village and Pigaraja Village, namely that there are differences in leaf tips, leaf length, leaf bone patterns, leaf surface texture, leaf width, fruit weight and tree diameter, while there are no differences at the base of the leaves
EFEKTIFITAS PERAN PENYULUH PADA PENDAMPINGAN PENERIMA PERSETUJUAN PENGELOLAAN PERHUTANAN SOSIAL DI UPTD KPH TERNATE-TIDORE (HKm Ake Guraci) Muhidin, Fadli; Kurniawan, Andy; Hadun, Ramli; Ryadin, Aisjah Rahmawaty; Umasugi, Buhari; Sapsuha, Yusri
Jurnal Pertanian Khairun Vol 4, No 1: (Juni, 2025)
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jpk.v4i1.9531

Abstract

The role of forestry extension workers is crucial for the success of social forestry programs, particularly in empowering communities to manage forest resources sustainably. This study evaluates the effectiveness of forestry extension workers in assisting recipients of social forestry management approval in the HKm Ake Guraci group, focusing on their role as facilitators, educators, communicators, and motivators. Data was collected through interviews, surveys, and field observations. The effectiveness of assistance was evaluated based on three key areas: institutional management, area management, and business management. Results show high effectiveness in institutional management (82%), area management (80.2%), and business management (79.6%). Recommendations include improving document processing times, enhancing training, and strengthening marketing strategies for forest-based products
Analisis Tingkat Keberhasilan Pengelolaan Hutan Kemasyarakatan di Wilayah UPTD KPH Ternate Tidore Ardanan, Ardanan; Hadun, Ramli; Ryadin, Aisjah Rahmawaty; Kurniawan, Andy; Tjokrodiningrat, Suryati; Rasulu, Hamidin
Jurnal Pertanian Khairun Vol 4, No 1: (Juni, 2025)
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jpk.v4i1.9530

Abstract

This research analyzes the implementation and development strategy of the Community Forestry (HKm) scheme in the UPTD KPH Ternate Tidore area, with a focus on social, ecological and economic aspects. The aim of this research is to analyze the level of success of community forest management in the UPTD KPH Ternate Tidore area. Research methods include observation, literature study, and questionnaires. To formulate strategies based on strengths, weaknesses, opportunities and threats. Data was analyzed using a stakeholder analysis approach. Stakeholder analysis uses an interest and influence matrix to determine HKm development strategies. The results of the research show that government support, such as simplifying permits, technical assistance, and funding, really supports the sustainability of HKm management. The results of this analysis produce alternative strategies based on government support, optimizing assistant staff, and utilizing forest resources to improve the sustainability of HKm management in KPH areas. Ternate Tidore. produced three alternative strategies, namely: government support for HKm management, optimization of companion workers and utilization of forest resources. This strategy aims to increase the sustainability of forest resources as well as the welfare of surrounding communities. 
Strategi Penghidupan Berkelanjutan Masyarakat Sekitar Kawasan Hutan Di Pulau-Pulau Kecil (Studi Kasus Di Pulau Maitara Provinsi Maluku Utara) Kurniawan, Andy; Nurdin, Aqshan Shadikin; Ryadin, Aisjah Rachmawaty; Rosita, Rosita
Cannarium Vol 20, No 1 (2022)
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/cannarium.v20i1.4861

Abstract

The livelihoods of people in small islands are never disconnected from socio-economic problems and the degraded environment. In the long term, the living system will influence the surrounding environmental condition if the environment utilization is not sustain managed. This research aimed to assess the people's livelihood assets to encourage the living quality of local people. Qualitative and quantitative methods were implemented to analyze the data from questionnaires in deeply direct interviews. The variables to evaluate in the livelihood assets condition consisted of human capital, natural capital, social capital, physical capital, and financial capital, which covered the sampling region in South and North Maitara island. The basic capital of people's livelihood is presented as Pentagon Assets, and its strategies are grouped into intensification, extensification, and migration. The result showed that the component of livelihood capital assets depending on natural capital was 8.99, financial capital was 9.88, physic capital was 12.38, human capital was 15.06, and social capital was 16.64. The intensification and extensification consisted of the percentage of yard utilization was 11%, agriculture land utilization was 37%, empty land utilization was 24%, and arable land utilization was 12%. Moreover, migration as part of livelihood strategies in this region composed of permanent migration was 15%, and circular migration or commuter was 45%. In conclusion, agricultural land utilization is still dominant for local people, exerting circular migration to sustain their subsistence.Keywords: livelihood assets, sustain, environment utilization, small island
Deforestation Trends and Drivers in Central Halmahera Regency B, Sabaruddin; Kurniawan, Andy; Arif, Nurfadhilah
Jurnal Wasian Vol. 11 No. 1 (2024): June
Publisher : Forestry Department, University of Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62142/t6n6m231

Abstract

Land use patterns are strongly influenced by human requirements; among the most important problems is deforestation. Particularly with deforestation, central Halmahera Regency has seen significant changes in land usage. We use Qgis software and remote sensing data, to seeks and identify the rate of deforestation in Central Halmahera Regency. from Global Forest Change, that satellite pictures data. According to this studies, Weda and Maba were the most impacted areas in Central Halmahera experiencing the worst deforestation between 2014 and 2017. The conversion of forest land into nickel mining sites caused notable destruction in several places. With an average annual loss of 1,435.43 hectares between 2001 and 2013, data showing varying rates of deforestation between 2001 and 2022 shows Rising during 2014 and 2015, the pace of deforestation peaked at 8,852.506 hectares but started to fall in 2016 and 2017.
IDENTIFIKASI MODEL PEMANFAATAN DAN PENGELOLAAN KAWASAN HUTAN (STUDI KASUS PERHUTANAN SOSIAL DI PULAU-PULAU KECIL) Tidore, Faedly H.; B, Sabaruddin; Kurniawan, Andy; Tamrin, Mahdi
Jurnal Forest Island Vol 3 No 2 (2025): Jurnal Forest Island, Mei 2025
Publisher : Prodi Kehutanan Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/foris.v3i2.367

Abstract

Abstarct The impact of various forestry policies on land management and conflict resolution in North Maluku, Indonesia. This research highlights significant regulatory measures and their impact on social forestry schemes, such as Village Forests, Customary Forests, and Community Forests. The study in Moya Village, Ternate, reveals challenges in forest management and utilization, emphasizing issues such as land use conflicts and inadequate support for local communities. As well as the issues social forestry institutions and related agencies in the area face. This study underscores the need for effective conflict resolution strategies and increased field support to minimize disputes. There are strategic steps that must be taken to minimize both vertical and horizontal conflicts. This study uses a qualitative descriptive method, focusing on stakeholders involved in forest management, and employs snowball sampling. This study shows that while social forestry policies facilitate legal access to forest management, their implementation often lacks adequate direction and support, leading to conflicts and inefficiencies. Two landowners privately manage the utilization and management of the forest area in Taman Moya. Regulations had previously been issued regarding establishing the forest area as a social forestry scheme. The management and utilization of the area became private due to internal conflicts within KUPS Cahaya Gamalama Keywords: Land Management, land use conflict, forest management
MODEL KEPATUHAN MEMBAYAR PAJAK UMKM DI KOTA KEDIRI Renata, Felicia; Tohari, Amin; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the impact of tax understanding, tax sanctions, tax rates, tax services, also tax knowledge on the compliance of MSME taxpayers in Kediri City in paying taxes. This research uses a quantitative approach with causal associative research techniques. The sample used in this research was 100 MSME taxpayers in Kediri City and was analyzed using the PLS approach using SmartPLS-4.0 software. The conclusion of this research is that tax understanding and tax services do not have a significant impact on the compliance of MSME taxpayers in paying taxes. While tax sanctions, tax rates, also tax knowledge have a significant impact on the compliance of MSME taxpayers in paying taxes
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Putri, Wilda Karisma; Puspita, Erna; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that stock returns are the main factor desired by investors when carrying out investment activities in the capital market. In before investing, investors should analyze financial performance the company, in order to get the expected return. To assess company’s financial performance, investors can pay attention to factors that can affect stock returns. The aim of this research is to know the infuence of the current ratio, debt to equity ratio, return on assets and earnings per share on stock returns both partially and simultaneously infrastructure sector companies listed on the Indonesian Stock Exchange period 2020-2023. This research uses a quantitative causality approach. Sample in this research, it was obtained using a purposive sampling method based on predetermined criteria, with a population of 57 sector companies infrastructur, and the number of samples that meet the criteria is a 12 companies. The data analysis method used is multiple linier regression analysis with using IBM SPSS Statistics 23 software. Conclusions from the research results these are (1) Current ratio, debt to equity ratio, return on assets and earning per share partially has a significant effect on stock return in the company infrastructure sector listed on the IDX. (2) Current ratio, Debt to Equity Ratio, Return On Assets dan Earning Per Share simultaneously have a significant effect on stock return in infrastructure sector companies that are flat on the Stock Exchange Indonesian Effect.
PENGARUH GENDER, PENGHARGAAN FINANSIAL, LINGKUNGAN KELUARGA, MOTIVASI DAN PERSEPSI MAHASISWA TERHADAP MINAT MENJADI AUDITOR PEMERINTAH Satriyawan, Bambang; Solikah, Mar’atus; Kurniawan, Andy
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/f3kyyv32

Abstract

Penelitian ini bertujuan menganalisis pengaruh gender, penghargaan finansial, lingkungan keluarga, motivasi, dan persepsi mahasiswa terhadap minat menjadi auditor pemerintah. Latar belakangnya adalah pentingnya peran auditor dalam menjaga akuntabilitas sektor publik serta perlunya memahami faktor yang memengaruhi minat mahasiswa terhadap profesi tersebut. Penelitian dilakukan secara kuantitatif melalui survei pada 65 mahasiswa Akuntansi UNP Kediri dengan teknik purposive sampling, dan dianalisis menggunakan regresi linier berganda melalui SPSS versi 26. Hasil penelitian menunjukkan bahwa gender dan motivasi berpengaruh signifikan secara parsial, sementara penghargaan finansial, lingkungan keluarga, dan persepsi tidak. Namun secara simultan, kelima variabel berpengaruh signifikan. Penelitian selanjutnya disarankan untuk memperluas cakupan responden dan mempertimbangkan variabel tambahan seperti minat pribadi, pengalaman organisasi, serta pengaruh media sosial agar hasil lebih komprehensif.
Co-Authors Abbas, Nurdiana Abubakar, Salim Abullatif, Zauzah Adnan Sofyan Adwan, Suhaimi A Aisyah Asri Nurrahma Amelia, Weninda Rizky Amin Tohari Ardanan, Ardanan Arif, Nurfadhilah Aristina, Vingky Dewi Asiah Salatalohy, Asiah B, Sabaruddin Badrun, M Arfandi Badrus Zaman Baguna, Firlawanti Lestari Basthoumi Muslih Betari, Dinda Dwi Putri buhari umasugi Diah Nurdiwaty Diva, Beiby Sukma Edy Yulianto Ela Ela, Mutmaina Ela, Mutmaina Ela Faisol Faisol Faisol Fatrawana, Adesna Febriana, Lutfia Ariska Fetriyani, Ayu Nur Firnanda, Vira Erna Hamidin Rasulu Hendra, Joni Hermawant, Romy Hestiana, Hesti Nofiana Husen, Nurmila Ishak, Lily Ismail, Hamid Katmini, Katmini Lapanji, Ugiyana Lestari, Novi Puji Linawati Linawati Linawati M. J. Dewiyani Sunarto Marasabessy, Much Hidayah Mohammad Ghozali, Mohammad Muhidin, Fadli Murjito Murjito Nariranti, Onnyk Nur Fauziah, Binti Nurdin, Aqshan Shadikin Nurdiwati, Diah Nurhikmah Nurhikmah Nurhikmah Nurlaili, Ima Oktavia, Adinda Putri Palihema, Wiwin Paramitha, Dyah Pardomuan Sihombing, Pardomuan Prabowo, Khabib Setyo Prihandini, Rara Puspita Prihandono, Dorojatun Puji Astuti Puspita, Erna Putri Aulia, Eva Putri Larasati, Putri putri, atina rokhmani Putri, Mila Kartika Indah Putri, Wilda Karisma Qurrotu Aini, Qurrotu R.W.H, RA. Jauza Hanun Rahayu, Ajeng Kurnia Rahmawati Rahmawaty, Aisjah Radin Ramli Hadun Renata, Felicia Rengganis, Safina Dwi Reyna Ashari Rini, Rizka Setyo Rini, Yayuk Sulistiyo Rosita Rosita Ryadin, Aisjah Rachmawaty Ryadin, Aisjah Rahmawaty Sabaruddin B. Satriyawan, Bambang SB, Sigit Wisnu Sentanu, I Gede Eko Sri Septiani, Erika Tri SIGIT PUJI WINARKO Sipahutar, Akbar Febriandree Siti Nurjannah Soenarsih, Sri Solikah, Mar’atus Sri Marti Pramudena Sri Widiawati, Hestin Sugeng Sugeng Suhardi Suhardi Sujud, Suratman Sulistiyowati, Tutur Bina Supriono Supriono Suryati Tjokrodiningrat Susanti, Agustiana Ayu Sutari Sutari Tamnge, Fadila Tamrin, Mahdi Theresia MCA Tiara Aninditha Tidore, Faedly H. Tukuboya, Elvira Widiawati, Hestin Sri Widya, Mesi Wulan Wulandari, Aprilya Wulandari, Sri Hariani Eko Yahya, Firman Yohanes Deo Fau Yusri Sapsuha Yustika, Nadila Aprilia