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Politeknik Penerbangan Indonesia Curug
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Pengenalan Budaya Keselamatan Bagi Pelajar Sekolah Menengah Kejuruan Penerbangan di Lampung dan Sidoarjo Oke Hendra; Dwi Lestary; Pangsa Rizkina Aswia; Nawang Kalbuana; Martha Saulina
Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan Vol. 2 No. 2 (2022): Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Penerbangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52989/darmabakti.v2i2.51

Abstract

The culture of safety in the aviation world is very important, especially for the younger generation. For example, the younger generation is students who are taking aviation education such as Aviation Vocational High School. The purpose of this community service activity is to introduce knowledge about what and how to form a safety culture that needs to be conveyed to the lay community, especially to the younger generation in this case aviation vocational high school students so that they can become pioneers from an early age in applying behaviors that care about things related to safety and also become agents of change that transmit the virus of kindness to the environment in which they lived later. The method used in the activity was a presentation delivered by the resource persons in this case were lecturers and cadets of the Aircraft Accident Relief study program and then continued with questions and answers with participants from students in Lampung and Sidoarjo in collaboration with Karang Taruna Desa Sedati Gede Sidoarjo, East Java who had registered. This activity is carried out online through a video conferencing application. The result obtained from the activities is that participants can open their insights and knowledge about what and how to form a safety culture so that it is hoped that they can bring out personalities that care about safety (safety awareness) and become agents of change who always behave safety and transmit these personalities in their respective environments.
Peningkatan Kemampuan Personil Penerbangan Pada Pelayanan Jasa Kebandarudaraan Melalui Pendidikan Dan Pelatihan Manajemen Bandar Udara Nawang Kalbuana; Benny Kurnianto; Alwazir Abdusshomad; Catra Indra Cahyadi
Pengmasku Vol 2 No 1 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i1.190

Abstract

The Covid-19 pandemic since 2020 has had a negative impact on the aviation industry in the world, including Indonesia. Flight operations are not proceeding as previously planned. Various kinds of restrictions on air travel both domestically and internationally resulted in a decrease in the number of travel by air. This situation encourages aviation industry players to strategize to face pressure and try to bounce back from the slump. As one of the manifestations of community service, the Indonesian Aviation Polytechnic Curug (PPI Curug) as an aviation university in collaboration with PT Angkasa Pura II as one of the airport managers in Indonesia carries out education and training activities (training) airport management. Training is given to aviation personnel under PT Angkasa Pura II with material on Airport Services. After studying the side of service services and revenue potential at the airport, training participants were able to increase airport insights and were able to develop alternatives to maximize services. By increasing this capability, aviation personnel can increase their role in the work environment to be involved in the preparation of strategies for restoring airport management during and after the Covid-19 pandemic. Pandemik Covid-19 sejak tahun 2020 membawa dampak negatif terhadap industri penerbangan di dunia termasuk Indonesia. Operasional penerbangan berjalan tidak sesuai yang direncanakan sebelumnya. Berbagai macam pembatasan perjalanan udara baik domestik maupun internasional berakibat pada turunnya jumlah perjalanan melalui udara. Situasi ini mendorong pelaku industri penerbangan untuk menyusun strategi menghadapi tekanan dan berusaha kembali bangkit dari keterpurukan. Sebagai salah satu perwujudan pengabdian kepada masyarakat, Politeknik Penerbangan Indonesia Curug (PPI Curug) sebagai perguruan tinggi penerbangan berkerjasama dengan PT Angkasa Pura II sebagai salah satu pengelola bandar udara di Indonesia melaksanakan kegiatan pendidikan dan pelatihan (diklat) Manajemen Bandar Udara. Diklat diberikan kepada personil penerbangan dibawah PT Angkasa Pura II dengan materi Pelayanan Jasa Bandar Udara. Setelah mempelajari sisi-sisi pelayanan jasa dan potensi pendapatan yang ada di bandara udara, peserta diklat mampu meningkatkan wawasan kebandarudaraan dan mampu mengembangkan alternatif untuk memaksimalkan pelayanan. Dengan peningkatan kemampuan ini, personil penerbangan dapat meningkatkan peran di lingkungan kerja untuk terlibat dalam penyusunan strategi pemulihan pengelolaan bandara udara di masa maupun pasca pandemik Covid-19.
INFLUENCE OF FIRMS SIZE, EXCHANGE RATE, PROFITABILITY AND TAX BURDEN ON TRANSFER PRICING Nurwati Nurwati; Prastio Prastio; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2882

Abstract

This study aims to analyze the effect of Firm Size, Exchange Rate, Profitability, and Tax Burden on Transfer Pricing on Automotive Manufacturing Companies and Components Registered on the Stock Exchange for the 2014-2018 Period in partial or simultaneous periods. The sampling technique in this study used a purposive sampling method by establishing several sample criteria. Of all listed companies, there are only 7 companies that meet the sample criteria in this study with a study period of 5 years so as to produce a sample of 35 samples. Data processing is performed using test equipment contained in SPSS. Testing the influence of variables on the F test shows the results of sig. 0.010 0.05 then Ho is accepted and Ha is rejected, which means that Firm Size has no significant effect, the Exchange Rate shows the results of 0.515> 0.05 then Ho is accepted and Ha is rejected, which means Excange Rate no significant effect, the profitability shows the results 0.003
EFFECT OF COMPANY VALUE, LEVERAGE, AND COMPANY SIZE ON PROFIT PERSISTENCE IN JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES Budi Prasetyo; Satiti Utami; Alwazir Abdusshomad; Mukti Wijaya; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2164

Abstract

The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.
THE INFLUENCE OF CAPITAL INTENSITY, FIRM SIZE, AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2015-2019 Solihin Solihin; Yohana Yohana; Devia Rahma Yanti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1330

Abstract

This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.
INFLUENCE OF LEVERAGE, FIRM SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS Ingkak Chintya Wangsih; Devia Rahma Yanti; Yohana Yohana; Nawang Kalbuana; Catra Indra Cahyadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3563

Abstract

This study aims to find out either the partial or simultaneous effect of leverage, firm size, and sales growth on financial distress. The population in this study are retail trade sub-sector companies listed in Indonesia Stock Exchange (IDX) period 2016-2020 with total 27 companies. The sample’s determination in this study used purposive sampling technique, so that obtained 17 companies. The data analysis method used logistic regression analysis and the data processing used SPSS. Testing the influence of variables on the partial test (wald test) shows the results that leverage has a significance value of 0.041 (sig < 0.05) and a positive B regression coefficient (2.303) then Ho is rejected and Ha is accepted, which means partially leverage has significant positive effect on financial distress. Firm size has a significance value of 0,027 (sig < 0,05) and a negative B regression coefficient (-0,527) then Ho is rejected and Ha is accepted, which means partially firm size has significant negative effect on financial distress. Sales growth has a significance value of 0,655 (sig > 0,05) then Ho is accepted and Ha is rejected, which means partially sales growth has no significant effect on financial distress. Testing the influence of variables on the simultaneously test (omnibus test) shows the results that simultaneously the leverage, firm size, and sales growth has effect on financial distress.
PENGARUH MOTIVASI BONUS, MOTIVASI KONTRAK HUTANG, MOTIVASI POLITIK DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Nawang Kalbuana; Titik Purwanti; Ayu Setiani Mayzaroh
JURNAL ILMIAH EDUNOMIKA Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i02.608

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan kualitas audit terhadap manajemen laba pada perusahaan BUMN di Indonesia. Penelitian ini merupakan penelitian kuantitatif, dengan manajemen laba sebagai variabel dependen. Manajemen laba diukur dengan menggunakan Discretionary Accruals (DA) yang dihitung dengan menggunakan Modified Jones Model. Variabel independen yang diteliti antara lain Motivasi Bonus, Motivasi Kontrak dan Kualitas Audit. Sampel dari penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2013–2017. Sampel dipilih dengan metode purposive sampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa Motivasi Kontrak dan Kualitas Audit berpengaruh signifikan terhadap Manajemen Laba, sedangkan Motivasi bonus tidak berpengaruh terhadap penghindaran Manajemen Laba. Kata Kunci: motivasi bonus, motivasi kontrak hutang , motivasi politik , kualitas audit dan manajemen laba.
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Nawang Kalbuana; Rinosa Ari Widagdo; Devia Rahma Yanti
Jurnal Riset Akuntansi Politala Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.935 KB) | DOI: 10.34128/jra.v3i2.56

Abstract

The purpose of this study was to find out the effect of tax avoidance on capital intensity variables, company size, and leverage. Samples from this study are companies registered in Jakarta Islamic Index from 2015 to 2019. This research uses a purposive sampling technique in determining the sample while performing analysis used multiple linear analyses. The results of this study revealed that in companies registered in Jakarta Islamic Index on capital intensity variables have a positive influence on tax avoidance while leverage has a negative influence on tax avoidance. Another thing that is quite surprising in this research is the variable size of the company, especially in companies listed in Jakarta Islamic Index does not affect tax avoidance.
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG, PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020) Nawang Kalbuana; Yohana; Andi Intan Bp; Catra Indra Cahyadi
Jurnal Riset Akuntansi Politala Vol 4 No 2 (2021): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.054 KB) | DOI: 10.34128/jra.v4i2.79

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Properti yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Populasi dalam penelitian ini adalah sektor Perdagangan yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dengan beberapa kriteria yang telah ditentukan maka  data sampel yang diperoleh 18 perusahaan dengan periode 2016-2020. Metode analisis data yang digunakan yaitu SPSS versi 25 dengan teknik analisis data yang digunakan adalah uji asumsi klasik multikolinieritas heteroskedastisitas, uji normalitas, uji koefisien korelasi dan determinasi, uji simultan dan uji parsial. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh positif terhadap nilai perusahaan.
PENGARUH NARSISME CEO DAN ARUS KAS BEBAS TERHADAP KINERJA PERUSAHAAN Kusiyah Kusiyah; Nawang Kalbuana; Rusdiyanto Rusdiyanto
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.386 KB) | DOI: 10.34128/jra.v5i1.127

Abstract

Researchers are actively exploring how CEO narcissism affects CEO behavior in depth. The purpose of this study is to examine the relationship between CEO narcissism and the company's free cash flow to company performance. Quantitative research methods were used in this research with purposive sampling which produced as many as 110 samples from the most index companies in Jakarta Islamic Index from 2017 to 2021. Testing this study using the SPSS 26 application. The results of this study obtained empirical evidence that company performance is not influenced by the narcissistic behavior of narcissistic CEO. The company's performance is affected by the free cash flow available for investment. Simultaneously the narcissism of the CEO and free cash flow successfully affect the performance of the company.
Co-Authors A Nugroho Budi Rukisman Abdul Haris Abdul Haris Abdul Haris Abdusshomad, Alwajir Abimanyu, Yudha Absari, Rafi Adelina Suryati Aditya Pratama Admaji, Wiwid Cahyo Adrian Yan Wicaksono Agung Muhammad Rizky Firmansyah Agung N Jati Agung N. Jati Agung N. Jati Agus Mursidi Agustin, Nunung  Haryani  Agustina Agustina Agustina Agustina Agustini , Wahyu Dwi Ahmad Fiqri Alfan Hugo Allesandro Surya Perdana Alwajir Abdusshomad Alwazir Abdusshomad Amal Fatkhulloh Amal Fatkulloh Amri, Riza Nuril Anak Agung Bayu Amertha Ananta Fatah, Faiz Andi Intan Bp Anis Marjukah Anis Marjukah Anis Marjukah Anna F. Setianingtyas Anna Febrianty Anna Febrianty Arditya Prayogi Arsanto Noorwahyu Arti, Endang Sugih Aslan Aslan Attabi, Naufal M. Ayshia Putri, Shakila Ayu Dela Gayatri, I Dewa Ayu Setiani Mayzaroh Aziz, Achmad Maulana Rafi’uzzaky Bagas Adhi Pradana Banny Kurnianto Bayangkari Karno, Adhitio Satyo Benny Kurnianto Benny Kurnianto Briantama Maulidza Rizky Budi Prasetyo Budi Prasetyo Cakranegara, Pandu Adi Catra Indra Cahyadi Chandra Puspa Arum Pertiwi Chintya Wangsih, Ingkak Dadan Ramdhani Darmawansyah, Iwan Deden Subagja Devia Rahma Yanti Dhaffa Augustino Richardo Nayottama Dhian Supardam Dian Anggraini Purwaningtyas Dian Anggraini Purwaningtyas Djoko Herwanto Dwi Lestary DWI SANTOSO Dwi Santoso Ego Widoro Endang Sugih Arti Endang Sugih Arti. Endang Wulandari Endang Wulandari Endang Wulandari Faizal, Irwan Fatkhulloh, Amal Fera Tj Fernanda, Widya Fitri Fidayanti Gede Rivananda Widya Putra Ghina Kemala Dewi Gifari, Fawwaz Yusa Gunawan, Fandhy Habibie Insan, Gentma Hafieza, Rivandi Hari Kurniawanto Harsya Febbraio Setiawan Haryadi Wibowo, Imam Haryati, Yuli Hasibuan, Harliansyah Hemi Pamuraharjo Hemi Pamuraharjo Hendra, Oke Hendro Widiarto Herssyputra, Ryandipta Irvine Herwanto, Djoko Hidayah Nurhasana Horacio Fabiano Meliala Ifah Nabillah Ika Endrawijaya Imam Haryadi Imam Sonhaji Indah Fitri Yani Ingkak Chintya Wangsih Ingkak Chitya Wingsih Ipat Patmawati Irawandi, Desviany IRWAN FAIZAL istiqomah istiqomah Jeremias Jairo Pramono Joyo Hariyomadi Kardi Kardi KGS Ismail KHOIRUL ANAM khoirul anam Kun Ismawati kun ismawati Kun Ismawati Kurnianto, Benny Kurniawati, Zulina Kusiyah Kusumaningdiah Retno Setiorini Laoli, Muhammad Fikri Laura Meirien Olivia P Lia Uzliawati Lilis Kurnianingsih Luklukaningsih Lussiana ETP M. Ismail, KGS. M. Samudera Novarizki Adityanto Nursin Machmiyana, Ichiyu Madusedani, Ida Ayu Made Dewi Marista Winanti Sutadipraja Martha Saulina Maulidatul Mutamimah Mayalid, Michael Merentek, Evita Helena Mihardja, Danu Tirta Moch Faisal Yoga Moh. Rofiki Mohamad Fathan Azka Fakhreza Muh Tri Kurniawan Muhamad Taqi Muhammad Fachri Muhammad Tho’in Mukti Wijaya Munawar Muchlish Musdjalifah, Sabnah Mushajid, Zidan Muzayyin, Akmal Nadia Wulandari Nadif Azfa Nisfiani, Ervina Nita Yulistiani Nunuk Praptiningsih Nurul Aini Nurul Hidayah Almubarokah Nurwati Nurwati Oke Hendra Oke Hendra Oke Hendra Oki Kuntaryanto Oki Kuntaryanto Oki Kuntaryanto Pangsa Rizkina Aswia Pebrianti, Rizka Pertiwi, Chandra Puspa Arum Praptiningsih, Nunuk Prasetya, Catur Sidiq Prasetyono Hendriarto Prastio Prastio Purwaningtyas, Dian Anggraini Purwanto , Sidiq Purwanto, Sidiq Putra Hidayatulloh Putri, Widya Nastiti Sari Rusna Raden Mohamad Herdian Bhakti Raden Muhammad Ilhanur Akib Rahmawati Sukra Ranny Cynthia Aryadi Ranny Cynthia Aryadi Ratri Nur Indah Sari Rinosa Ari Widagdo Riyanto Saputro Riyanto Saputro Rosmayanti, Lina Rusdiyanto Rusdiyanto Ruth Marito Lumban Gaol Ruth Marito Maritho Lumban Gaol Sanjaya, I Putu Ryan Saputra, Surya Tri Satiti Utami Siahaan, Ganda Sihono Sihono Sihono Siraj Siti Noviana Rahma Putri Sity Aisyah Solihin Solihin Solihin Sonhaji, Imam Sri Yuningsih Subagja, Deden Sukra, Rahmawati Sunaryo, Aisha Tabina Cahyarani Sundoro Sundoro Sundoro, Sundoro Supri Supri Supri Surya Tri Saputra Suse Lamtiar Sutadipraja, Marista Winanti Syarifah Aini Syarifah Aini Syarifah Aini Tama, Alamsyah Pandu Yudhya Tanoto, Stefen Satria Tarigan, Pelinta Tarigan, Pelinta Taufik Rohman TAUFIK ROHMAN, TAUFIK Thrifty Harianja Tjahjani, Fera Togi Adnan Toni Tri Saputra, Surya Tri Utami Wagini, Dini Wahyu Kurniawan Wahyudono Wahyudono, Wahyudono Wati, Wina Hera Wibowo, Anugrah rangga Wibowo, Anugrah Rangga Mukti Widanarni Pudjiastuti Widi Hastomo Widoro, Ego Wijaya, Rio Akbar Maulana Wildan Hidayat Wildan Hidayat Wulansari, Nurul Yenni Arnas Yohana Yohana Yohana Yohana Yohana Yoyok Cahyono Yunita Yunita Yusmana, Wawan zein indra utama Zulfikar Ikhsan Pane Zulina Kurniawati Zuyina Luklukaningsih Zuyina Luklukaningsih ⁠Irwan Faizal