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All Journal International Journal of Artificial Intelligence Research Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ilmu Administrasi Negara (JUAN) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JURNAL LENTERA BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL LENTERA AKUNTANSI Indonesian Community Journal Batara Wisnu : Indonesian Journal of Community Services DIRHAM Jurnal Ekonomi Islam KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Masyarakat Nusantara Safari : Jurnal Pengabdian Masyarakat Indonesia Mamangan Social Science Journal Innovative: Journal Of Social Science Research Riset Ilmu Manajemen Bisnis dan Akuntansi Harmoni Pendidikan: Jurnal Ilmu Pendidikan Journal of Social Science and Multidisciplinary Analysis Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Hendra Candra
Sekolah Tinggi Ilmu Ekonomi Ganesha
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Evaluation of the Suitability of ASN Functional Positions Towards Law No. 5 of 2014 Concerning State Civil Apparatus: Case Study at the Marine and Fisheries Service of the Kepulauan Riau Province Kurmaniah, Kurmaniah; Candra, Hendra
Jurnal Ilmu Administrasi Negara (JUAN) Vol 12 No 2 (2024): November, 2024
Publisher : Program Studi Ilmu Administrasi Negara FISIP UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/juan.v12i2.6935

Abstract

The career development of functional officers within the Department of Marine Affairs and Fisheries (DKP) in Kepulauan Riau Province is essential to achieving a dynamic and professional civil service system. Functional positions, which are pivotal for enhancing public service efficiency, face challenges in terms of qualifications, training access, and performance evaluations. This study aims to assess the alignment of career development practices at DKP Kepulauan Riau with Indonesia's Law No. 5 of 2014 on the State Civil Apparatus. Using a qualitative descriptive method, primary data were gathered through interviews with functional officers, while secondary data included official organizational documents. The findings reveal that while career development aligns with the legal framework, significant challenges persist. Limited budgets restrict access to essential training and competency development programs, forcing many officers to self-finance their professional growth. Additionally, the absence of a provincial-level performance evaluation team delays the appraisal process, creating obstacles in career progression. Functional officers also face issues related to uneven staff distribution across regions and a lack of systematic institutional support for training and development. These factors hinder the optimization of their roles and responsibilities. This study concludes that addressing financial constraints, establishing a localized performance appraisal team, and implementing structured training programs are critical to improving career pathways for functional officers. By aligning career development strategies with organizational needs and providing adequate institutional support, DKP Kepulauan Riau can enhance its workforce's professionalism, contributing to sustainable maritime and fisheries management in the region.
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK BHARATA, ARIFIN, MUMAJAD & SAYUTI (BAMS) DI JAKARTA Ningrum Pratiwi, Mayrani; Candra, Hendra; Saputri, Haria
Jurnal Ekualisasi Vol. 4 No. 1 (2023): January 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/stpq8j09

Abstract

Perusahaan perlu mempertimbangkan ukuran Kantor Akuntan Publik (KAP) serta independensi seorang auditor untuk menghasilkan pemeriksaan yang berkualitas pada laporan keuangan. Ukuran KAP dan independensi berfungsi sebagai variabel penelitian yang berkaitan dengan kualitas audit. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh ukuran KAP dan independensi terhadap kualitas audit pada KAP Bharata, Arifin, Mumajad & Sayuti di Jakarta. Pada penelitian ini peneliti menggunakan metode kuantitatif dengan pengumpulan data melalui kuesioner. Hasil pada penelitian ini menunjukkan bahwa secara parsial, ukuran KAP dan independensi berpengaruh signifikan terhadap kualitas audit. Adapun nilai signifikansi pada ukuran KAP yaitu <0,001 kurang dari 0,05 dan nilai signifikansi pada independensi 0,008 kurang dari 0,05. Adapun secara simultan, ukuran KAP dan independensi bersama-sama berpengaruh terhadap kualitas audit dengan nilai signifikansi <0,001 kurang dari 0,05.
MEMBANGUN GENERASI BERAKHLAK MULIA: BAKTI SOSIAL STIE GANESHA DALAM RANGKA PERINGATAN ISRA MI'RAJ NABI MUHAMMAD SAW Kohar, Abdul; Tohiroh, Tohiroh; Saksana, Joned Ceilendra; Murtini, Sri; Prajogo, Budi; Siregar, Fuad; Pardian, Ramadani; Ruvi, Muhammad; Lesmana, Asep Surya; Candra, Hendra; Abas, Farhat; Saefullah, Aep; Putera, Alifi Restu; Salima, Rianti; Muharifah, Isnaini; Nurhayati, Nurhayati
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 1 (2025): Batara Wisnu | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i1.330

Abstract

This activity aims to instill noble moral values exemplified by the Prophet Muhammad to the community, as well as increase social care through social services. This program involved participants from representatives of majelis taklim throughout the Pisangan sub-district. Pisangan with a target beneficiary of 1,000 coupons containing basic necessities and other basic needs. Community service activities were carried out on Sunday, January 5 and 12, 2025, at the STIE Ganesha Campus and the Baiturrahman mosque, Pisangan Village. The activity implementation method consists of three main stages: (1) Isra Mi'raj Commemoration which is filled with tausiyah about the morals of the Prophet Muhammad, (2) Distribution of food and drink to the community. morals of the Prophet Muhammad, (2) Distribution of Social Service Coupons, and (3) Distribution of Assistance to People in Need. This activity successfully reached around 250 participants representing mosques and taklim assemblies. Through this program, the community is expected to take lessons from the Prophet's struggle and apply them in everyday life by strengthening solidarity and social care. The results of the activity showed the enthusiasm of the community in participating in the event and positive acceptance of the assistance provided. The implications of this activity are expected to encourage the community to be more active in religious and social activities, as well as strengthen the relationship between STIE Ganesha and the community. between STIE Ganesha and the local community. This activity also reinforces character education values based on noble morals that are relevant for young generation
DINAMIKA PASAR UANG DAN PERAN SKEPTISISME PROFESIONAL AKUNTAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI Nizar Zulkarnain; Hendra Candra
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1339

Abstract

The takeover of Silicon Valley Bank (SVB) by  the Federal Deposit Insurance Corporation (FDIC) in March 2023, which occurred just a month after the bank was recognized as one of the top 20 banks in the United States, provides significant lessons regarding the uncertainty that can engulf even the most respected financial institutions. The study aims to identify various factors that influence investment decisions in the money market, focusing on the challenges faced by investors in the face of market uncertainty and limited information available. The approach method used is Qualitative Descriptive with data collection techniques using document studies, interviews and content analysis which are then analyzed using thematic analysis. The results of this study show that investment decision-making in the financial market is greatly influenced by various factors, both internal and external, including greed, overconfidence, media coverage, faith) and FOMO. Thus, it is necessary to be skeptical of professional accountants in determining investment decisions to reduce the risk of errors due to inaccurate or manipulative information.
Analysis Studies Appropriateness Transformation Of Higher Education At Universities : Studies STIE Ganesha Case Fadli, Ahmad; Pardian, Ramadani; Fahri, Fahri; Saefullah, Aep; Tahang, Moh; Candra, Hendra; Ramayanti, Putri Noor
Jurnal Ilmu Sosial Mamangan Vol 12, No 3 (2025): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i03.7906

Abstract

Study This aim For analyze appropriateness transformation at STIE Ganesha to Graha University Ganesha in frame increase quality education and services education tall to public . Study done for 1 year from January until December 2023 to 25 people consisting of from BPH YPGG, leaders , lecturers , employees and students of STIE Ganesa. The research was conducted using qualitative research methods with a single case study approach. Data was collected through interviews, literature studies and field observations. The research results show that consultation and assistance by the transformation team was very effective in strengthening the process of preparing the strategic plan for the transformation of Graha Ganesha University. The research results show that basic change form become University Graha Ganesha including a) saturation of study programs b) needs World Business And Industry (DUDI) in region South Tangerang city, c) Shape long PTS No or not enough responsive to need public. There are 5 foundations for the transformation of Graha Ganesha University, namely philosophical, sociological, psychological, historical and juridical foundations. The implementation of the education system adapts need provision means And infrastructure physique adequate is need Which very vital And main. Academic, administrative, financial and social aspects of community interest and development is an assessment of the feasibility of STIE Ganesha towards the transformation of Graha Ganesha University. This research makes a significant contribution to the development of higher education in Indonesia and is useful for stakeholders in formulating appropriate policies and strategies to improve the quality of higher education in Indonesia. The research has implications for formulating appropriate and contextual higher education transformation policies.
The Impact Of Transformational Leadership On Energy Innovation: A Review From The Viewpoint Of The Consumer Saefullah, Aep; Hidayatullah, Syarif; Fadli, Ahmad; Candra, Hendra
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1357

Abstract

In the contemporary era, the topic of energy innovation is gaining significant importance. Consumers, as end-users of energy, play a crucial role in propelling advancements in this field. This study investigates the impact of transformational leadership on energy innovation from the perspective of consumers. The primary objective is to ascertain how transformational leadership influences energy innovation as perceived by consumers. Employing a descriptive qualitative methodology, this research focuses on five consumers representing the general public of energy users. Data were collected through literature reviews, interviews, and observations conducted over a two-month period from March to April 2024. The findings indicate that consumers highly value energy innovation, particularly regarding its efficiency, sustainability, and environmental impact. These insights reveal that sustainability not only shapes product perceptions but also drives purchasing decisions and enhances consumer loyalty. Sustainability has become a pivotal factor in consumer buying choices, influencing their perception of value and satisfaction with products. Furthermore, by integrating technological innovation with ethical practices and transparent, effective sustainability policies, companies can secure long-term trust and support from their customers. This research provides critical insights into the intersection of transformational leadership and energy innovation from a consumer standpoint. It offers valuable implications for governments and corporations in formulating strategies that promote sustainable energy innovation. Ultimately, this study aims to contribute to the advancement of energy innovation by encouraging leadership practices that align with consumer expectations for sustainability, ethical business operations, and transparency
Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang Candra, Hendra; Azzahra , Sitti Aliyah; Hidayatullah, Syarif; Akmas, Nabilla
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2837

Abstract

MSMEs have an important role in the Indonesian economy, including in Tanjung Pinang – Riau Islands, but limitations in financial management are still obstacles so that the financial statements produced are not in accordance with accounting standards. This research aims to develop an Android-based application called LAKUM (MSME Financial Statements) as a continuation of the implementation of Excel based SAK-EMKM which was previously proven to help MSMEs in simple financial recording. The method used is descriptive qualitative with data collection techniques using observation, interviews with 22 MSME actors and forum group discussions. The analysis technique used thematic analysis and the determination of the sample using purposive random sampling. The results of this study show that the majority of MSME actors in Tanjung Pinang are used to doing simple financial recording even though it is not in accordance with SAK-EMKM with the constraint of not understanding SAK-EMKM and difficulty in making systematic profit/loss reports so that they hope that later the application developed will be easy to use, simple, automatic calculation, advertising-free and flexible. The conclusions of this study theoretically enrich the study of the adoption of TAM based digital accounting technology, as well as show the potential for the integration of SAK-EMKM into mobile applications as a bridge between informal practices and standard reporting. In practical terms, the LAKUM application offers financial recording solutions that are easy, educational, and compliant with standards, so that they can increase efficiency, accountability, and MSMEs' access to financing and business growth.
Evaluasi Penerapan ISAK 35 Terhadap Laporan Keuangan Di Pendidikan Tinggi: Studi Kasus STIE Ganesha Siregar, Fuad Gagarin; Saefullah, Aep; Candra, Hendra; Fadli, Ahmad; Pardian, Ramadani
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9787

Abstract

Standar akuntansi keuangan memainkan peran penting dalam memastikan transparansi, akurasi, dan konsistensi dalam pelaporan keuangan. Tujuan penelitian ini untuk mengevaluasi efektivitas ISAK 32/2019 dalam memenuhi kebutuhan dan tantangan khusus yang dihadapi oleh STIE Ganesha, mengidentifikasi kesenjangan atau area perbaikan dalam standar tersebut. Penelitian dilakukan selama enam bulan, mulai dari Juli hingga Desember 2023. Metode dilakukan dengan pendekatan kualitatif deskriptif. Data dikumpulkan melalui studi literatur, wawancara dengan pemangku kepentingan utama seperti manajer keuangan, auditor, dan staf akademik, serta pengamatan transaksi keuangan dan proses pelaporan di STIE Ganesha. Analisis data akan dilakukan dengan menggunakan perangkat lunak NVivo 12 untuk mengidentifikasi tema dan pola umum dalam data. Berdasarkan Catatan atas laporan Keuangan (CaLK) diatas dapat dipastikan semua informasi nominal yang disajikan pada Laporan Posisi Keuangan (Neraca), Laporan Arus Kas, Laporan Perubahan Aset Neto dan Laporan Penghasilan Komprehensif telah sesuai PSAK 1 dan ISAK 35 sehingga ketika pengguna laporan keuangan ingin menulusuri asal-asul angka yang tertera maka dapat langsung merujuk ke Catatan atas Laporan Keuangan ini. Temuan penelitian memberikan wawasan yang berharga tentang penerapan dan efektivitas ISAK 32/2019 dalam konteks organisasi pendidikan tinggi, khususnya Stie Ganesha. Implikasi dari penelitian dapat memberikan masukan konstruktif untuk perbaikan sistem akuntansi pendidikan tinggi dan pengembangan institusi.
PENGARUH PEMBERIAN INSENTIF PAJAK PPNBM KENDARAAN BERMOTOR DI TENGAH PANDEMI Zulkarnain, Nizar; Hambali, Ahmad; Candra, Hendra
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1111

Abstract

The COVID-19 pandemic has had a negative influence on economic growth in Indonesia, to overcome this, one of the efforts of the Indonesian government is by providing incentives in the form of reducing taxation, in this case Luxury Goods Sales Tax (PPnBM) on the sale of motor vehicles. This study aims to measure the effectiveness of the policy by comparing car sales data in the period before and after the Covid-19 pandemic. The method used is quantitative descriptive with snowball sampling techniques with the population being all automotive companies in Indonesia, then the data is tested using SPSS tools with data normality test techniques to t-test tests. The results of this study show that the Indonesian government's policy by providing PPnBM incentives to motor vehicles has proven to have a significant positive effect on the sales of motor vehicles (cars) in Indonesia, both in the categories that get incentives and those that do not get incentives are also encouraged in terms of sales. Key words: Tax Incentive; Tax Policy; Luxury Sales Tax
Meningkatkan Literasi Investasi Syariah Pada Pelajar Smk Nusantara Tangerang Selatan Candra, Hendra; Fahri, Fahri; Kohar, Abdul
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/f62kdj76

Abstract

Sharia investment is a form of financial management that is in accordance with Islamic principles, which not only pays attention to financial benefits but also considers ethical and moral aspects. This research aims to provide understanding to students of SMK Nusantara Tangerang Selatan regarding sharia investment and can also be a recommendation for educational institutions in integrating Islamic financial education into their curriculum. This study uses a qualitative approach with a case study method with an exploratory descriptive research design. The population of this study is all students of SMK Nusantara in South Tangerang and the sampling is done using the purposive sampling technique. The analysis technique uses thematic analysis techniques with the analysis process starting with the transcription of the results of interviews and observations, followed by a coding process to identify the main themes that emerge from the data. The results of the study show that students of SMK Nusantara in South Tangerang have a fairly good understanding of the basic concept of sharia investment and in general, students show a very positive attitude towards sharia investment. They believe that sharia investment is safer and in accordance with religious values. Students who receive support and guidance from teachers and families show a better understanding of sharia investment
Co-Authors Abas, Farhat Abdul Kohar Adhy Firdaus Adi Wicaksono Adi Wicaksono Aep Saefullah Ahmad Fadli Ahmad Hambali, Ahmad Ahmad Khatimi Aini Nurul Aini, Emizatul Akmas, Nabilla Ambar Syafirlah Azzara Amrizal Amrizal Arda, Devid Putra Arief Syahreza Asep Surya Lesmana Aura Diana Salsabilah Azzahra , Sitti Aliyah Budi Prajogo Cinta Rahmi Dian Safitri Dine Eka Putri Dwi Pravitasari Elvira Sitna Hajar Fachry Abda El Rahman Fahri Fahri Firdaus Alahudi Fisy Amalia Fuad Gagarin Siregar Haria Saputri Ibah Misbah Ika Agustina Indah Dwi Prafitasari Isnaini Muharrifah Jayaun, Jayaun Joned C. Saksana Kurmaniah, Kurmaniah Lesmana, Asep Surya M. Arief Noor M. Ningrum Pratiwi M.Khairul Umam Melati Puspita Hakim Miftah Febrianti’ Moh. Tahang Mohamad Fayruz Muhammad Ainun Naim Muhammad Arief Noor Muhammad Nur Hidayat Muhammad Ramdhan Muharifah, Isnaini Mulasih, Siti Nabila Soraya Nabilla Akmas Ningrum Pratiwi, Mayrani Noor, M. Arief Nurdin Nurdin Nurhayati Nurhayati Nurhayati Nurhayati Paokuma, Hasbibi Patria Adiguna Putera, Alifi Restu Qona’ah Adiahita Ramadani Pardian Ramayanti, Putri Noor Reko Adilani Retno Rizki Ririn Komariah Rismayanti Rismayanti Rombouw, Sahrul Rosliana Rosliana Ruvi, Muhammad Saksana, Joned Ceilandra Salima, Rianti Siregar, Fuad Siti Mulasih Sitti Aliyah Azzahra sri murtini . Suharmanto Sukardi Sukardi Sukardi Sukardi Sutariyono, Sutariyono Syahreza, Arief Syarif Hidayatullah Syarif Hidayatullah Tafsiruddin, M. Tjiwijdjaja, Halim Tohiroh Tohiroh Tohiroh, Tohiroh Ujang Kusnaedi Umar Syahid Fatahillah Wahid Hasyim Wahyuni Wulandari WICAKSONO, ADI Yandi Asmana Yasir Rumuar Yet Heni Yanti Zulfikar Hidayat Zulkarnain, Nizar