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All Journal International Journal of Artificial Intelligence Research Jurnal Wacana Ekonomi Altifani Journal: International Journal of Community Engagement West Science Accounting and Finance
Suparjiman Suparjiman
Universitas Muhammadiyah Bandung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences

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Determinant Tourism Toward Sustainability: A Study Of Millennial Generation Of Indramayu Region Helin G. Yudawisastra; Yuti Yuniarti; Suparjiman Suparjiman; Reny Dany Merliyana
Jurnal Wacana Ekonomi Vol 22, No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2489

Abstract

Salah satu faktor penting keberhasilan pariwisata berkelanjutan adalah dukungan masyarakat, khususnya generasi milenial sebagai generasi produktif. Penelitian ini bertujuan untuk memahami faktor-faktor penentu keberlanjutan pariwisata Indramayu dengan menganalisis efek dan manfaat yang dirasakan dari keberlanjutan pariwisata (dari perspektif ekonomi, pasar, dan sosial). Model yang diusulkan menggunakan regresi Partial Least Squares Structural Equation Modeling (PLS-SEM). Metode yang digunakan adalah deskriptif verifikatif menggunakan data primer dengan mengisi kuesioner. Menggunakan sampel sebanyak 200 generasi milenial Indramayu dengan teknik random sampling. Hasil penelitian menunjukkan bahwa nilai-nilai yang dirasakan pariwisata sangat penting untuk mengevaluasi bagaimana pariwisata dikembangkan jika berkelanjutan bagi masyarakat, dan bagaimana hal itu mempengaruhi kualitas hidup penduduk. Studi ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang dapat mempengaruhi sikap masyarakat terhadap pariwisata. Hal ini menyoroti pentingnya memberikan perhatian kepada masyarakat lokal, khususnya generasi milenial, sebagai pemain penting dalam pengembangan pariwisata, terutama di daerah yang ingin meningkatkan perekonomiannya dengan mengembangkan pariwisata berkelanjutan.
Assistance with Business License Number Registration for Potential Village SME to Upgrade Sugiartiningsih Sugiartiningsih; Rizky Dwi Larasati; Suparjiman Suparjiman; Arief Yunan; Saepul Adnan; Abin Suarsa; Erfan Erfiansyah; Eni Kusumawati; Reren Supriatna; Khaerani Arum Kanti; Hilmiah Anandari Ladysta
Altifani Journal: International Journal of Community Engagement Vol 4, No 2 (2024): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v4i2.8251

Abstract

Micro businesses, which are the backbone of the Indonesian economy, must be legalized so that they move up a class in improving the economic welfare of the people. To make this happen, government leadership through the empowerment function by creating PIRT for Micro Enterprises. As an initial stage, Micro Businesses must register their Business Identification Number (NIB) to increase consumer confidence and facilitate business transactions. The aim of PkM is to increase the legality of Micro Businesses in Rancatungku village in the culinary, grocery and service sectors through assistance with NIB registration. The PkM implementation method is a lecture to refresh partners about the benefits of NIB in capital, legal strength, increased production and marketing. Meanwhile, for assistance with NIB registration via Online Single Submissions (OSS), a question and answer method is used which is guided by the head of the UMBandung IPR Study Center and accompanied by the PkM head, students and village government representatives through good collaboration by dividing tasks and providing supporting infrastructure for laptops, cellphones and printers. The results of the assistance have resulted in the successful issuance of four NIB certificates for Micro Business actors in the culinary and grocery sectors. It is hoped that having an NIB certificate will motivate them to move up to a higher level in the trade and entrepreneurship sectors. The ease of implementing OSS in licensing services has encouraged other sectors such as BUMDES and student businesses to be registered with NIB.
TWO BUY AND SELL IN ONE BUY AND SELL : HADITH PERSPECTIVE Ade Supriatna; Wandy Zulkarnaen; Suparjiman Suparjiman
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.619 KB) | DOI: 10.29099/ijair.v6i1.374

Abstract

This article discusses the Hadith narrated by Hannad bin As Sariy bin Mush’ab about Two Buy and Sell in One Buy and Sell in Ṣunan al-Tirmidzi. This article was written using the Takhrīj al-Ḥadīts method. The data source is in the form of a narration of the Hadith in Ṣunan al-Tirmidzi about Two Buy and Sell in One Buy and Sell. The type of data is in the form of hadith text in Ṣunan al-Tirmidzi about Two Buy and Sell in One Buy and Sell complete sanad and matn. The data collection technique is done by tracing the Hadith narration about Two Buy and Sell in One Buy and Sell  in Ṣunan al-Tirmidzi. The data analysis technique was carried out by applying the Sharḥ al-Ḥadīth method, both in the sanad and matn aspects. This article reveals that the hadith narrated by Hannad bin As Sariy bin Mush’ab about Two Buy and Sell in One Buy and Sell in Ṣunan al-Tirmidzi relates to the concept of Hybrid Contract in Sharia Bank.
Analysis of Human Capital Accounting and Intellectual Capital on Financial Performance in Technology Companies in Indonesia Suparjiman Suparjiman; Helda Yusita
West Science Accounting and Finance Vol. 4 No. 02 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i02.2979

Abstract

This study examines the influence of human resources and intellectual capital accounting on the financial performance of technology companies in Indonesia. The increasing dependence of technology companies on employee competence, organizational knowledge, innovation, information systems, and stakeholder relationships highlights the importance of intangible resources in supporting sustainable business performance. This study employed a quantitative research design using primary data collected through a structured questionnaire measured on a five-point Likert scale. A total of 175 respondents from technology companies in Indonesia participated in the study. The data were analyzed using SPSS version 25 through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results showed that human resources had a positive and significant effect on financial performance. Intellectual capital accounting also had a positive and significant effect on financial performance. Simultaneously, human resources and intellectual capital accounting significantly influenced financial performance, as indicated by an F-value of 72.184 and a significance value below 0.001. The R-square value of 0.457 indicates that the two independent variables explain 45.7% of the variation in financial performance. These findings demonstrate that employee capabilities and systematic intellectual capital accounting practices are essential for improving profitability, operational efficiency, revenue growth, and financial sustainability in Indonesian technology companies.
Co-Authors Abin Suarsa Ade Supriatna Arief Yunan Eni Kusumawati Erfan Erfiansyah Helda Yusita Hilmiah Anandari Ladysta Khaerani Arum Kanti Reny Dany Merliyana Reren Supriatna Rizky Dwi Larasati Saepul Adnan Sugiartiningsih Sugiartiningsih Yudawisastra, Helin G. Yuniarti, Yuti Zulkarnaen, Wandy