Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Kalibrasi Journal of Mechanical Engineering Education (Jurnal Pendidikan Teknik Mesin) The International Journal of Business Review (The Jobs Review) Jurnal Manajemen Informatika Jayakarta International Journal of Applied Finance and Business Studies International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Kalibrasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) NuCSJo : Nusantara Community Service Journal
Rustandi Rustandi, Rustandi
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Penerapan Media Interaktif Mata Pelajaran Pemeliharaan Sistem Electronic Fuel Injection Rustandi, Rustandi; Supriawan, Dedi; Permana, Tatang
Journal of Mechanical Engineering Education Vol 4, No 2 (2017): Desember
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jmee.v4i2.9638

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media interaktif yang berpengaruh pada hasil belajar siswa dan motivasi siswa setelah diterapkan pembelajaran dengan perangkatmedia interaktif. Penelitian ini menggunakan metode Penelitian Tindakan Kelas (PTK). Subjek dalam penelitian ini dilakukan dengan cara dilihat dari rata-rata nilai dikelas paa tahun sebelumnya dan didapat siswa kelas XI TKR 1 SMK Al Farisi Leles Garut tahun ajaran 2015/2016. Berdasarkan hasil penelitian yang telah dilakukan penelitian ini terdiri dari tiga siklus yaitu siklus awal, siklus I dan siklus II, yang mana persentasi mengenai motivasi dan hasil belajar adalah sebagai berikut, untuk motivasi belajar dari siklus awal sampai siklus II persentsinya yaitu siklus awal 47,5%, siklus I 69,024% dan siklus II 78,26%. Sedangkan untuk hasil belajar prsentasinya yaitu siklus awal 10,33%, siklus I 55,26% dan siklus II 76,31. Penggunaan media interaktif dapat meningkatkan pemahaman siswa, maka sebaiknya untuk mata pelajaran yang sifatnya aplikatif digunakan media pembelajaran untuk membantu siswa dalam memahami materi materi yang diberikan guru. Media pembelajaran interaktif tentang ini terbukti dapat meningkatkan hasil belajar dan motivasi siswa yang signifikan.
ANALISIS KREATIVITAS GURU DALAM PENGGUNAAN METODE TANYA JAWAB PADA PELAJARAN EKONOMI MAN 1 PONTIANAK Rustandi, Rustandi; Asriati, Nuraini; Sumartono, Bambang Genjik
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 11 (2019): Nopember 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.819 KB)

Abstract

AbstractThe aims of this research was to determined the teacher creativity in the use of question and answer method in economic subject at eleventh grade students IIS 4 of MAN 1 Pontianak. In this research the researcher used descriptive method with a qualitative approach and observation form. The subject in this research were 1 (one) teacher of economic subject and 4 students of elevent grade students IIS 4 of MAN 1 Pontianak. Data collection was obtained through observation guidelines and interview guidelines and then analyzed using data reduction, data presentation and verification / drawing conclusion, then the validity of the data in this research used triangulation techniques. This research conducted by 3 times to observed and 1 day for interviewed. The results showed that the creativity of the teacher in the used of question and answer method in economic subject at eleventh grade students IIS 4 of MAN 1 Pontianak was good, but still needed improvement. The result in this research indicated that the creativity of the teacher in faced the problems and motivation to increase the teacher?s creativity in the implementation of the question and answer method was good. Keywords: Theacher Creativity, Question And Answer Method, Economic Lessons
ANALISIS MANFAAT AUDIT DITINJAU DARI PERSPEKTIF KLIEN AUDIT Erfiansyah, Erfan; Rustandi, Rustandi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.92 KB) | DOI: 10.31955/mea.v2i3.36

Abstract

Penelitian ini bertujuan untuk mengetahui analisis manfaat audit ditinjau dari perspektif klien audit (Survei Pada BPR Kota dan Kabupaten Bandung). Variabel yang diteliti adalah kinerja auditor, tingkat kepuasan klien audit dan manfaat audit bagi para pemangku kepentingan eksternal. Jenis penelitian ini merupakan penelitian pengujian hipotesis. Penelitian ini menggunakan data kualitatif yang terdiri dari data primer melalui kuesioner, jumlah populasi dalam penelitian ini sebanyak 52 responden. Metode analisis yang digunakan untuk mengukur besarnya pengaruh antar variabel menggunakan Structural Equation Model (SEM) yang berbasis variance atau sering disebut Component Based SEM yang mempergunakan software SmartPLS dan PLS Graph. Variabel konstruk dari kepuasan kinerja auditor adalah kompetensi auditor, skeptis auditor, hubungan auditor dengan klien, dan hubungan asisten auditor dengan klien yang dipersepsikan klien. Hasil penelitian menunjukkan bahwa Kompetensi Auditor dan Skeptis Auditor terbukti dapat mempengaruhi tingkat kepuasan klien dan manfaat audit bagi para pemangku kepentingan eksternal, sedangkan variabel Hubungan Auditor dengan Klien dan yang dipersepsikan klien dan Hubungan Asisten Auditor dengan Klien yang dipersepsikan klien tidak mempengaruhi kepuasan klien dan manfaat audit bagi para pemangku kepentingan eksternal di di Bank Perkreditan Rakyat seluruh Kota dan Kabupaten Bandung.
HOW TAXPAYER AWARENESS, TAXPAYER KNOWLEDGE, TAX SANCTIONS, TAX SERVICE QUALITY AFFECT ON MOTOR VEHICLES TAXPAYER COMPLIANCE IN BANDUNG CITY Rustandi, Rustandi; Kurnia, Ia

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.8 KB) | DOI: 10.31955/mea.v4i2.883

Abstract

The purpose of this study is to assess tax revenue awareness, tax enforcement knowledge, tax penalties, tax service to taxpayers' compliance in compliance with motor vehicle taxes that are available in Bandung city. The study was conducted by taking a sample of 50 respondents by using methods of sampling samples. Data collection was made through questionnaires and observation. Technical data analysis used in this research is linear regression. Based on analysis, it may be known that the taxpayers' consciousness, the knowledge of tax payers, tax penalties, tax compliance of the tax payers in the areas of Bandung city still likely to be small or, it could be said, that public awareness of motor-vehicle taxpayers is still largely a derobligation.
PENGENDALIAN INTERNAL BERBASIS BUDAYA JAWA PITUTUR SINANDI ORA ILOK : IMPLEMENTASI MEWUJUDKAN KUALITAS LAPORAN KEUANGAN DI PEMERINTAHAN KOTA KEDIRI DI JAWA TIMUR Yuniati, Yuniati; Bagianto, Agus; Rustandi, Rustandi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i3.1558

Abstract

Penelitian ini berupaya untuk mengeksplorasi budaya jawa pitutur sinandi ora ilok pada sumber daya manusia yang bekerja dipemerintahan Kota Kediri di Jawa Timur sebagai praktik pengendalian internal dalam mewujudkan kualitas laporan keuangan. Fenomenomologi digunakan sebagai metode penelitian dengan Kabid Anggaran Akuntansi dan Verifikasi dan sumber daya manusia yang bekerja di BPKAD kota Kediri Jawa Timur sebagai informan utama, dan juga informan dari sub bidang lainnya. Penelitian ini menemukan bahwa ada dua perwujudan budaya pitutur sinandi ora ilok; Ayo Kerjo Sing Penak tapi ojo sak Penake dan Biasakan yang benar jangan membenarkan yang biasa, sebagai pengendalian internal dalam kehidupan. Filsafat kebiasaan yang baik, kebersamaan, saling mengingatkan, kepercayaan dan kejujuran. Para informan menerapkan dua pitutur sinandi ora ilok dalam kesehariannya. Pimpinan selalu mengingatkan pentingnya kepatuhan atas pitutur sinandi ora ilok ini. Sesama tim saling mengingatkan dan dua pitutur sinandi ora ilok yang dipatuhi oleh informan dibuat pamflet/poster di dinding disudut tempat kerja sebagai pengingat setiap hari dalam menjalankan pekerjaan, sehingga dengan pengendalian internal yang baik melalui budaya jawa ini menjadi salah satu faktor dalam mewujudkan laporan keuangan yang berkualitas di Pemerintahan Kota Kediri di Jawa Timur.
PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI PADA KPP PRATAMA GARUT Rustandi, Rustandi; Erfiansyah, Erfan

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1678

Abstract

The purpose of this study was to test effect of the implementation of the e-Filling system on the Compliance of Personal Taxpayers with Internet Understanding as a Moderating Variable at KPP Pratama Garut. The sampling technique was carried out by accidental sampling technique. The population of this research is the individual taxpayers who are registered at KPP Pratama Garut and the respondents who are used as samples are 105 respondents. The data analysis method used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that the implementation of the e-filling system on taxpayer compliance had a positive effect on understanding the internet affecting the application of the e-filling system on taxpayer compliance.
Exploring the Impact of Motivation, Leadership, and Education on Employee Performance: A Case Study of Energy and Mineral Resources Office in West Java, Indonesia Rustandi, Rustandi
The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v6i2.55830

Abstract

The purpose of this study was to determine and analyze motivation, leadership style and educational qualifications on employee performance. The research method used is a survey method with a quantitative research approach. The size of the research sample is 165 employees at the Department of Energy, Resources and Minerals of West Java Province. The technique of determining the sample is based on criteria. Data collection techniques using observation techniques and questionnaires. The data analysis technique uses path analysis using the SPSS application. The results of the study indicate that motivation, leadership style and educational qualifications have an effect either partially or simultaneously on employee performance
Perancangan Ulang Tata Letak Fasilitas untuk Meningkatkan Produktivitas dan Efisiensi Biaya Menggunakan Metode Systematic Layout Planning Suseno, Novie Susanti; Aulawi, Hilmi; Rustandi, Rustandi
Jurnal Kalibrasi Vol 22 No 1 (2024): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.22-1.1529

Abstract

In today's modern era, industrial development is increasingly rapid. This further encourages the development of businesses in all fields. One of them is the convection industry. The emergence of more new companies resulted in increasingly fierce competition. To win this competition, companies must use various strategies. Problems in layout result in overstock and high handling costs. Therefore, layout plays an important role in increasing space use efficiency, reducing handling costs and increasing process capacity. This research aims to design a facility layout that can increase productivity and cost efficiency in CV. Zahra Sewing House. The method used in layout design is the SLP (Systematic Layout Planning) method with the help of BLOCPLAN software. Based on the analysis of the Activity Relationship Chart (ARC), an alternative layout proposal was produced using the SLP method and BLOCPLAN software. Based on the results and data processing that has been carried out, there is a decrease in OMH (Material Handling Costs) in both proposals
Perancangan Ulang Tata Letak Fasilitas untuk Meningkatkan Produktivitas dan Efisiensi Biaya Menggunakan Metode Systematic Layout Planning Suseno, Novie Susanti; Aulawi, Hilmi; Rustandi, Rustandi
Jurnal Kalibrasi Vol 22 No 1 (2024): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.22-1.1529

Abstract

In today's modern era, industrial development is increasingly rapid. This further encourages the development of businesses in all fields. One of them is the convection industry. The emergence of more new companies resulted in increasingly fierce competition. To win this competition, companies must use various strategies. Problems in layout result in overstock and high handling costs. Therefore, layout plays an important role in increasing space use efficiency, reducing handling costs and increasing process capacity. This research aims to design a facility layout that can increase productivity and cost efficiency in CV. Zahra Sewing House. The method used in layout design is the SLP (Systematic Layout Planning) method with the help of BLOCPLAN software. Based on the analysis of the Activity Relationship Chart (ARC), an alternative layout proposal was produced using the SLP method and BLOCPLAN software. Based on the results and data processing that has been carried out, there is a decrease in OMH (Material Handling Costs) in both proposals
Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable Rustandi, Rustandi; Herawaty, Vinola
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 6 No 3 (2024)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v6i3.376

Abstract

Peningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia. Beberapa praktik penghindaran pajak dapat dilakukan melalui transfer pricing, income smoothing dan thin capitalization. Penelitian ini bertujuan untuk menguji pengaruh transfer pricing aggressiveness, income smoothing, dan thin capitalization terhadap tax avoidance dengan financial constraints sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi perusahaan sektor Consumer Non-Cyclicals dan Basic Material yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 66 perusahaan sebagai sampel. Penelitian ini menganalisis bentuk data panel dengan pendekatan model fixed effect. Hasil penelitian ini menyimpulkan bahwa agresivitas transfer pricing dan thin capitalization berpengaruh positif terhadap tax avoidance. Income smoothing tidak berpengaruh terhadap tax avoidance. Selanjutnya, financial constraints memperkuat efek positif transfer pricing aggressiveness pada tax avoidance. financial constraints memperkuat efek positif dari Thin Capitalization terhadap tax avoidance.
Co-Authors Abdul Wahid Alfarizi Agus Bagianto, Agus Bambang Genjik Sumartono Dedi Supriawan, Dedi Diantoro, Eman Didit Haryadi Erfiansyah, Erfan Hakim Mustaqim, Mohammad Hilmi Aulawi Kurnia, Ia Nuraini Asriati Ririmasse, Thomas Budiman Suseno, Novie Susanti Syaechurodji, Syaechurodji Tatang Permana, Tatang Vinola Herawaty Yuniati Yuniati