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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 Al-Iktisab: Journal of Islamic Economic Law 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 BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Madaniya Devotion: Journal of Research and Community Service Altifani Journal: International Journal of Community Engagement 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) Journal of Fisheries & Marine KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Wasian Jurnal Pengabdian Masyarakat Hutan Jurnal Forest Island Variable Research Journal
Andy Kurniawan, Andy
Jurusan Administrasi Publik Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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PEMODELAN TAX AVOIDANCE BERDASARKAN KOMISARIS INDEPENDEN, LEVERAGE, DAN KOMITE AUDIT Amelia, Weninda Rizky; Tohari, Amin; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study was to determine the effect of independent commissioners, leverage, and audit committees on tax evasion either partially or simultaneously in automotive companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with ex post facto methods. The sample used in this study included 16 automotive companies and was analyzed using multiple linear regression with SPSS version 21 software. The conclusions of the result of this study were; (1) the independent commissioner variable [artially has no significant effect on tax avoidance in automotive sector companies listed on the IDX for the 2020-2022 period. (2) The leverage variable partially has no significant effect on tax evasion in automotive sector companies listed on the IDX for the 2020-2022 period. (3) The audit committee variable partially influences tax evasion in automotive sector companies listed on the IDX for the 2020-2022 period. (4) The independent commissioner, leverage, and audot committee variables simultaneously influence tax avoidance in automotive sector companies listed on IDX for the 2020-2022.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA MIKRO (UM) DI KABUPATEN NGANJUK Diva, Beiby Sukma; Linawati; Kurniawan, Andy
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 10 (2025): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2025
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to analyze the effect of accounting system implementation, information technology utilization, and financial literacy on the performance of kinerja usaha mikro (UM) in Nganjuk Regency. Micro-enterprise performance is a crucial aspect in assessing the success and desirability of a business, influenced by various internal factors, including financial management, technology utilization, and financial literacy. This study employed a quantitative approach with a causal comparative approach. A sample of 100 micro-enterprises was selected using a purposive sampling methode technique with specific criteria. Data were collected through a closed-ended questionnaire with a Likert Scale, and data analysis was performed using multiple linear regression with the assistance of SPSS version 30 software. The results indicate that, partially, accounting information system implementation, information technology utilization, and financial literacy have a positive and significant effect on micro-enterprise performance. Simultaneously, these three variables also significantly influence micro-enterprise performance in Nganjuk Regency. The adjusted R-square value of 0.476 indicates that 47.6% of the variation in micro-enterprise performance can be explained by the model developed in this study. These findings confirm that improving financial recording systems, implementing information technology, and strengthening financial literacy are crucial factors in supporting the growth and competitiveness of micro-enterprises. This research provides practical implications for micro-enterprises to optimize technology-based financial recording and increase financial capacity through financial literacy. Furthermore, the results are expected to serve as a reference for local governments and business support institutions in designing digital and financial-based MSME empowerment strategies.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KEDIRI Kurniawan, Andy; Tohari, Amin; Muslih, Basthoumi
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 1 (2022): Simposium Nasional Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/c9n73690

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh pemahaman standar akuntansi keuangan bagi UMKM dan kesiapan UMKM dalam penerapannya pada kepatuhan wajib pajak. Pengumpulan data dilakukan menggunakan instrumen kuesioner yang ditujukan pada UMKM di Kediri. Dan kemudian dilakukan pengujian regresi linier berganda. Dari pengujian tersebut diperoleh hasil bahwa variabel pemahaman SAK EMKM berpengaruh signifikan terhadap kepatuhan dan variabel kesiapan penerapan SAK EMKM tidak signifikan terhadap kepatuhan wajib pajak. Pada dasarnya UMKM di Kediri sudah paham tentang ilmu akuntansi namun untuk dapat menerapkan SAK EMKM yang baku masih belum siap untuk diaplikasikan. Hal ini akan memebrikan kesulitan bagi UMKM di Kediri dalam mempersiapkan laporan keuangnnya sehingga akan mempengaruhi perhitungan pajak usahanya dengan akurat dan benar. Dengan kata lain tidak dapat melaksanakan kewajiban perpajakan sesuai ketentuan yang berlaku.
PENGARUH MOTIVASI, KONSENTRASI, REAKSI DAN EMPATI TERHADAP PEMAHAMAN PAJAK SEJAK DINI (STUDI KASUS PADA MAHASISWA PROGRAM STUDI AKUNTANSI FEB UNIVERSITAS NUSANTARA PGRI KEDIRI) Kurniawan, Andy; Basthoumi Muslih; Aristina, Vingky Dewi
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 2 (2023): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/xhzck879

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, konsentrasi, reaksi dan empati terhadap pemahaman pajak sejak bini pada mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Nusantara PGRI Kediri. Perkembangan pajak di Indonesia dipengaruhi oleh perilaku yang menjadikan subjek dan objek pajak yang dijadikan sebagai latar belakang dalam menyusun regulasi yang mengatur tentang pajak. dimana peraturan tersebut selalu mengalami perubahan. Hal inilah yang menjadi dasar dilakukannya penelitian yang nantinya apakah mahasiswa ketika memperoleh mata kuliah tentang pajak dapat benar memahami dan kemudian nantinya dapat digunakan sebagai bekal dalam persaingan dunia kerja. Metode penelitian ini adalah kuantitatif, sampel penelitian ini berjumlah 100 data diperoleh dengan cara melakukan penyebaran kuisioner dengan penilaian menggunakan skala likert. Hasil penelitian ini diperoleh bahwa variabel motivasi, konsentrasi, reaksi dan empati berpengaruh terhadap pemahaman pajak sejak dini.
EDUKASI FAKTA DAN MITOS DALAM UPAYA PENCEGAHAN DISABILITAS AKIBAT OSTEOARTHRITIS LUTUT Katmini, Katmini; Fau, Yohanes Deo; Sipahutar, Akbar Febriandree; Kurniawan, Andy; Murjito, Murjito
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 1 (2022): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.629 KB) | DOI: 10.24034/kreanova.v2i1.5278

Abstract

Osteoarthrits is a degenerative joint disease that includes cartilage damage with symptoms of pain during the pressure of the joints which are influenced by genetics, age, gender and weight. Knee osteoarthritis is one of the ten other diseases that cause disability due to activity daily living disorders in developing countries. The purpose of this activity is to provide information about facts and myths related to osteoarthritis through education so that patients and the public in general can receive correct information and make appropriate health efforts. In this study, a preliminary study was carried out to obtain data on persepi or myths related to Osteoatritis adalah penyakit sendi degeneratif yang meliputi kerusakan tulang rawan (cartilage) dengan gejala timbulnya nyeri saat terjadi tekanan disendi tersebut yang dipengaruhi oleh genetika, usia, jenis kelamin dan berat badan. Knee osteoarthritis merupakan salah satu dari sepuluh penyakit lainnya yang menyebabkan kecacatan akibat gangguan Activity Daily Living di negara berkembang. Tujuan kegiatan ini adalah memberikan informasi tentang fakta dan mitos terkait penyakit osteoartritis melalui edukasi sehingga pasien dan masyarakat pada umumnya dapat menerima informasi yang benar dan melakukan upaya kesehatan dengan tepat. Pada pengabdian ini dilakukan studi pendahuluan untuk mendapatkan data persepi atau mitos terkait osteoarthrtitis lutut yang menyebabkan kinesopobia dan potensi kecacatan. Tahap selanjutnya dilakukan perumusan prioritas masalah dengan matriks USG (Urgency, Seriousness, Growth) didapatkan skor paling tinggi yaitu pada nyeri knee osteoarthritis harus istirahat tidak dipakai aktivitaas. Tahap selanjutnya dilakukan pengkajian masalah dengan diagram fishbone menggunakan 5 M (Man, Money, Machine, Materials, Measurement). Maka solusi yang dilakukan adalah edukasi fakta dan mitos dalam upaya pencegahan disabilitas akibat osteoarhtritis lutut di rumah sakit tingkat ii dr. Soepraoen, Malang. osteoarthrtitis of the knee that causes kinesopobia and potential disability. The next stage is carried out the formulation of priority problems with the ultrasound matrix (Urgency, Seriousness, Growth) obtained the highest score, namely in knee osteoarthritis pain must rest not be used activity. The next stage is to study the problem with a fishbone diagram using 5 M (Man, Money, Machine, Materials, and Measurement). Then the solution carried out is the education of facts and myths in an effort to prevent disability due to osteoarhtritis of the knee at the second level hospital dr. Soepraoen, Malang.
Sustainability-Based Mangrove Ecotourism Management Strategy Using ADO-ODTWA and MDS Approaches: A Case Study of Ngusulenge Mangrove Area, Maitara Island, Indonesia Abubakar, Salim; Rina; Tahir, Irmalita; C. Kepel, Rene; Sapsuha, Yusri; Kurniawan, Andy; Subur, Riyadi; Rumagia, Faizal
Jurnal Ilmiah Perikanan dan Kelautan 2026: JIPK VOLUME 18 ISSUE 2 YEAR 2026 (JUNE 2026, ISSUE IN PROGRESS)
Publisher : Faculty of Fisheries and Marine Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jipk.v18i2.81480

Abstract

Graphical Abstract Highlight Research The mangrove ecosystem on a small island is the object of this research. The Ngusulenge mangrove area in Maitara Tengah Village is worthy of development as a sustainable ecotourism destination with a medium to high attractiveness value based on ecological and accessibility aspects. Dimensionally, the social dimension has the highest sustainability value compared to the other dimensions. However, all dimensions require more serious improvement efforts to meet the needs of developing a mangrove ecotourism area on Maitara Island. Collaboration between stakeholders, supported by clear regulations regarding the management of mangrove ecotourism areas, will accelerate regional development and improve the welfare of communities involved in the management and utilization of coastal ecosystems and small islands.   Abstract Sustainable mangrove ecotourism requires a balanced focus across ecological, economic, and social dimensions to ensure long-term conservation and community benefits. In line with the concept of sustainability, the development of mangrove ecotourism must prioritize tourist attractions, local community involvement, and environmental conservation. This study aims to analyze the potential for ecotourism development based on tourist attractions and determine the sustainability status of mangrove ecotourism management in the Ngusulenge ecotourism area in Maitara Tengah Village, Tidore Islands City using interdisciplinary approach for sustainable mangrove ecotourism managenet. This study employs an interdisciplinary approach to sustainable ecotourism management, utilizing ADO-ODTWA analysis to assess tourist attractions and the feasibility of ecotourism development, and to identify potential tourist attraction resources. Additionally, it employs Rap-Mforest analysis to measure the sustainability status of ecotourism in ecological, social, economic, and institutional aspects. The results of the study indicate that the Ngusulenge mangrove area in Maitara Tengah Village is worthy of being developed as a sustainable ecotourism destination with medium to high attraction values ​​based on ecological and accessibility aspects with an ADO-ODTWA index value (82.44%) indicating suitability for development, while the multidimensional sustainability index value (41.60%) falls into the less sustainable category, but requires major interventions in several factors, such as cleanliness, accommodation, and socio-economic management, to overcome the challenges of mangrove ecosystem degradation. The lowest feasibility factor value was found in the Accommodation criterion (58.33%), and the lowest value for the sustainability dimension was found in the Institutional dimension (37.07%). The collaboration between the government, the community, and regulations is strong, enabling the potential of the Ngusulenge mangrove area to become a tourism-based conservation model that supports coastal biodiversity, local empowerment, and inclusive economic growth in North Maluku Province.
Studi Kelayakan Lingkungan Hutan Pendidikan Untuk Tujuan Ekowisata Alam KPH Unit XIII Halmahera Selatan Sutari, Sutari; Ishak, Lily; Sofyan, Adnan; Hadun, Ramli; Kurniawan, Andy; Ryadin, Aisjah Rachmawaty
Jurnal Pertanian Khairun Vol 4, No 2: (Desember 2025)
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jpk.v4i2.10976

Abstract

The Educational Forest in the Forest Management Area (KPH) Unit XIII, located in South Halmahera Regency, North Maluku Province, has the potential to be developed as a natural ecotourism area. One of the main functions of natural ecotourism is to preserve biodiversity and natural ecosystems in an area. However, available data on the potential of the educational forest environment for this purpose is still limited. Hence, this study was conducted with the aims of: 1) identifying the potential of an Educational Forest area; 2) analysing the level of suitability of the ecosystem within an Educational Forest; and 3) assessing the feasibility of an Educational Forest as a natural ecotourism destination. The findings of this study are expected to contribute to the development of the educational forest to be managed as a natural ecotourism destination. This research employs field observation and document analysis methods. Field observations were conducted within a sampling area of 2,500 m2 in each plot to collect data on the potency of the educational forest. This included assessing the types, thickness, and density of vegetation, as well as identifying the types of fauna present. Additionally, the components that contribute to the area's appeal, as well as the accessibility and accommodation options, were evaluated across five plots in the forest area. The potential data obtained were used to analyze the level of suitability and feasibility of this educational forest area as a natural ecotourism site. The document analysis included a review of various relevant literature to this research. The results of the study showed that the potential of the educational forest in the KPH Unit XIII includes the biotic potential comprising forest stand types such as Matoa trees, white Meranti (Shorea), banyan, Bugis wood, ironwood, galip nut, Calophyllum, and agarwood. In addition, the forest is home to a diverse range of fauna, including various species of birds, insects, reptiles, and several types of aquatic biota found in the rivers. Further, the educational forest area also possesses abiotic components including soil, water, sunlight, and a tropical climate. Another potential includes the beautiful natural scenery. Almost all types of vegetation were found in the five plots, with an even vegetation thickness of 50 m in each plot. The results of calculations on stand density showed that the highest density index value was found in plot V, namely 0.0076, with a total of 19 trees consisting of five types of trees. Plot III was in second place with a density index value of 0.0072 with a total of 18 trees consisting of five types of trees. Then followed by plot IV with a total density index value of 0.0064 with a total of 16 trees consisting of four types of trees. The lowest total density index value was found in Plot II at 0.0048 with a total of 12 trees consisting of four tree species. Meanwhile, the results of fauna potential observations found that almost all types of fauna are spread across all plots in the educational forest area. The suitability analysis results for the educational forest ecosystem indicated that the forest was classified as an S3 category or conditionally suitable for nature ecotourism, with an ecosystem suitability index value of 47.7%. The suitability level of this forest ecosystem was quite low due tolimiting factors, such as low stand density (0.1432 ind/m2). The low vegetation density was caused by high levels of illegal logging activity. To enhance vegetation density, a rehabilitation program is needed to replant the vegetation of the same types found in the forest area. The feasibility analysis results of the educational forest ecosystem as a natural ecotourism area showed that the Educational Forest Area had a feasibility level of 75.84% (S2). This suggests that the area is suitable for development as a natural ecotourism destination. This high level of suitability is supported by elements of attractiveness, accessibility, and adequate supporting infrastructures. One of the factors inhibiting the level of feasibility of the Educational Forest is the inadequate availability of accommodation. To support the development of the Educational Forest Environment as a natural ecotourism destination, it is necessary to develop decent accommodation facilities, such as rest areas, public toilets, security posts, hiking and camping facilities as well as information boards.
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 C. Kepel, Rene 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 Irmalita Tahir, Irmalita 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 Rina Rini, Rizka Setyo Rini, Yayuk Sulistiyo Riyadi Subur, Riyadi Rosita Rosita Rumagia, Faizal 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 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