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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Bubungan Tinggi: Jurnal Pengabdian Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi JURDIASRA
Ahmadi, Lusiana Putri
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Dampak COVID-19 terhadap Pengungkapan CSR pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI Ahmadi, Lusiana Putri; Ersyafdi, Ilham Ramadhan; Ginting, Rafles
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 7, No 2 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i2.15879

Abstract

Disclosure of CSR plays an important role in the company as an information medium that shows how much the company cares for workers, the community and the surrounding environment. Companies engaged in the coal mining business sector are often seen as companies that damage the environment. COVID-19 which is endemic in Indonesia has had many impacts on companies, one of which is CSR. Companies will have to recalculate all forms of CSR programs due to financial conditions and wider targets for CSR beneficiaries. So the purpose of carrying out this study is to find out how the impact of COVID-19 has on CSR disclosure of companies listed on the IDX engaged in this business sector. GRI 403 is a reference for CSR disclosure used in this study which contains occupational safety and health. Based on the criteria, 5 of the 13 companies sampled included ADRO, BUMI, INDY, ITMG, and PTBA. Based on the results of the analysis, the company that disclosed all aspects in 2019 and 2020 is ITMG. BUMI and PTBA consistently disclose nine aspects in 2019 and 2020. Whereas INDY and ADRO there is an increase in disclosure from seven and eight aspects in 2019 to eight and nine in 2020. So it is concluded that COVID-19 has not had a negative impact on disclosure of company CSR activities. In addition, all companies have also contributed through CSR programs to overcome the COVID-19 pandemic in Indonesia.
Financial Management Strategies for Business Actors as an Effort to Improve Performance and Competitiveness Fauziyyah, Nurul; Ersyafdi, Ilham Ramadhan; Bestari, Ruli; Aryani, Habsyah Fitri; Ahmadi, Lusiana Putri; Prabowo, Muhammad Aras
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i1.11681

Abstract

Implementing this community service activity aims to answer the needs of MSMEs in the era of the global crisis known as COVID-19. This activity aims to provide practical knowledge and experience regarding financial management, implementing accounting, and other related matters, such as creating basic financial reports for MSMEs. The target participants of this activity are micro, small and medium enterprises, students, and the general public who want to increase their knowledge and insight regarding financial management strategies for business actors. The total number of participants who attended this agenda was 116 from various groups such as business people, professionals, students, and others. The method for implementing this activity is to use a PAR approach in the form of a national seminar through a virtual meeting which presents two resource persons from associations, practitioners and business actors so that they can provide various perspectives and knowledge that can provide future provisions for (potential) business actors. It is hoped that this activity can be a solution for business actors affected by COVID-19 or prospective business actors so that they become more alert and anticipatory in unpredictable economic conditions with high volatility.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
Sanlat dalam Membangun Karakter Religius Anak Prabowo, Muhammad Aras; Zuhri, Saifuddin; Umar, Nasaruddin; Raya, Ahmad Thib; Saenong, Farid F.; Hannase, Mulawarman; Ahmadi, Lusiana Putri; Hasan, Hamka; Naif, Naif; Nurhayati, Cucu; Iskandar, Syahrullah; Muid N, Abd.; Nurhidaya, Nurhidaya; Andini, Ayu
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Mei 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i2.603

Abstract

Latar Belakang: Pesantren Kilat (Sanlat) merupakan salah satu strategi pendidikan keagamaan yang dilakukan dalam waktu singkat namun intensif, terutama pada momentum Ramadan. Program ini kerap dijadikan sarana efektif untuk membentuk karakter religius pada anak-anak sejak usia dini. Tujuan:  artikel ini  untuk menguraikan bagaimana kegiatan Sanlat mampu menjadi medium strategis dalam membentuk karakter religius anak-anak melalui pendekatan kisah-kisah dalam Al-Qur’an dan keteladanan para nabi. Penelitian ini berbasis pada kegiatan pengabdian masyarakat yang dilaksanakan oleh tim PKUMI, dengan Metode: Pendekatan deskriptif-kualitatif dan analisis data lapangan. Hasil: Pengabdian menunjukkan bahwa kegiatan Sanlat yang terstruktur, disertai narasi-narasi profetik dan metode interaktif, secara signifikan meningkatkan pemahaman nilai religiusitas seperti kejujuran, kedisiplinan, empati, dan ketauhidan pada anak-anak. Kesimpulan: Studi ini merekomendasikan penguatan kurikulum Sanlat berbasis karakter untuk program serupa di masa mendatang.
FACTORS AFFECTING USE E-LEARNING IN THE LEARNNING PROCESS AT HASANUDDIN UNIVERSITY OF MAKASSAR Sulastri, Monica; Ahmadi, Lusiana Putri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.238

Abstract

The development of an increasingly rapid era, especially in the field of information and communication technologies has penetrated in every joint of human life, especially in the world of education. Information and communication technologies themselves can provide online learning facilities, one example is e-learning. This study aims to determine the effect of perceived ease of use, perceived usefulness, subjective norms, and self-efficacy on the use of e-learning. The object of this research is a lecturer at Hasanuddin University. This research was conducted by distributing questionnaires to the respondents and then the results of the research were analyzed using PLS. The results of this study indicate that perceived ease of use, perceived usefulness, and subjective norms have a significant effect on the use of e-learning. This study implies that lecturers feel unsure in using e learning
ANALISIS INTEGRASI ANTARA BUDAYA ORGANISASI DAN NILAI ISLAM DALAM MEMINIMALKAN FRAUD KETIKA CORPORATE GOVERNANCE LEMAH STUDI KASUS PT BPRS XYZ Munir, Ahmad Misbakhul; Prabowo, Muhammad Aras; Khomsatun, Siti; Ahmadi, Lusiana Putri; Aryani, Habsyah Fitri; Hidayadi, Taufik
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2031

Abstract

ABSTRAKPenelitian ini bertujuan untuk memahami bagaimana integrasi dan peran nilai-nilai Islam dan budaya perusahaan pada PT. BPRS XYZ dalam meminimalisir kecurangan. Metode penelitian yang digunakan adalah deskriptif kualitatif yang dilakukan di PT Perbankan Syariah (BPRS XYZ) di Depok, Jawa Barat. Berdasarkan hasil penelitian terlihat jelas bahwa integrasi antara budaya organisasi dan nilai-nilai Islam di PT. BPRS XYZ dalam meminimalisir kecurangan terletak pada budaya organisasi. Kegiatan keagamaan di perusahaan seperti kajian agama, zikir, Maulid Nabi Muhammad SAW, shalat fardlu berjamaah, dan membaca surat Al-Waqi'ah merupakan beberapa faktor dalam mewujudkan tata kelola perusahaan dan mencegah terjadinya kecurangan. Kegiatan ini dilakukan secara terus menerus setiap harinya sehingga berdampak pada tumbuhnya nilai-nilai Islami dalam diri setiap pegawai. Nilai-nilai Islam tertanam kuat sejalan dengan keyakinan yang dianutnya. Nilai-nilai Islam ini dapat melindungi diri dari melakukan tindakan curang ketika tata kelola perusahaan lemah.Kata Kunci: Nilai-Nilai Islam; Tata kelola perusahaan; Tipuan.ABSTRACTThis research aims to understand how the integration and role of Islamic values and corporate culture at PT. BPRS XYZ in minimizing fraud. The research method used was descriptive-qualitative, which was carried out at PT Sharia Banking (BPRS XYZ) in Depok, West Java. Based on the research results, it is clear that the integration between organizational culture and Islamic values at PT. BPRS XYZ in minimizing fraud lies in organizational culture. Religious activities in companies, such as religious studies, remembrance of God, the birthday of the Prophet Muhammad SAW, fardlu prayers in congregation, and reading the Al-Waqi'ah letter, are some of the factors in realizing corporate governance and preventing fraud. This activity is carried out continuously every day, which has an impact on the growth of Islamic values in every employee. Islamic values are firmly embedded in line with the beliefs he adheres to. These Islamic values can protect oneself from committing fraudulent acts when corporate governance is weak.Keywords: Islamic Values; Corporate Governance; Fraud.
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN INTENSITAS AKTIVA TERHADAP PENGHINDARAN PAJAK Ahmadi, Lusiana Putri; Saputri, Anjeli; Ersyafdi, Ilham Ramadhan; Khomsatun, Siti; Aryani, Habsyah Fitri
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2023

Abstract

ABSTRAKPenelitian ini disusun dengan tujuan untuk menganalisis dan menguji pengaruh Good Corporate Governance Karakteristik Perusahaan dan Intensitas Aktiva terhadap Penghindaraan Pajak. Variabel yang digunakan pada penelitian ini yaitu dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaan, kepemilikan institusional, pertumbuhan penjualan, intensitas aset tetap, dan intensitas persediaan. Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal kemudian menggunakan teknik analisis regresi linier berganda. Populasi yang digunakan pada penelitian ini adalah 38 perusahaan sektor property dan real estate yang terdaftar di Bursa  Efek Indonesia dan terdapat 24 perusahaan yang memenuhi kriteria pengambilan sampel.Hasil penelitian menunjukkan variabel komisaris independen, kepemilikan institusional, intensitas aset tetap dan intensitas persediaan berpengaruh positif terhadap penghindaran pajak. Sedangkan dewan komisaris, dewan direksi ukuran perusahaan, pertumbuhan penjualan, tidak memiliki pengaruh terhadap penghindaran pajak.Kata Kunci : Dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaanABSTRACTThis research was prepared with the aim of analyzing and testing the influence of Good Corporate Governance, Company Characteristics and Asset Intensity on Tax Avoidance. The variables used in this research are board of commissioners, independent commissioners, board of directors, company size, institutional ownership, sales growth, fixed asset intensity, and inventory intensity. The type of research used is quantitative, causal associative in nature and then uses multiple linear regression analysis techniques. The population used in this research is 38 property and real estate sector companies listed on the Indonesia Stock Exchange and there are 24 companies that meet the sampling criteria. The research results show that the variables of independent commissioner, institutional ownership, fixed asset intensity and inventory intensity have a positive effect on avoidance. tax. Meanwhile, the board of commissioners, board of directors, company size, sales growth have no influence on tax avoidance.Keywords: Board of commissioners, independent commissioners, board of directors, company size
Co-Authors Aryani, Habsyah Fitri Ayu Andini Cucu Nurhayati, Cucu Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Hamka Hasan, Hamka Hannase, Mulawarman Khomsatun, Siti Krisna Rendi Awalludin Muhammad Aras Prabowo Muid N, Abd. Munir, Ahmad Misbakhul Naif, Naif Nasaruddin Umar, Nasaruddin Nurhidaya Nurhidaya Rafles Ginting Raya, Ahmad Thib Ruli Bestari Saenong, Farid F. Saputri, Anjeli Siti Khomsatun Sulastri, Monica Syahrullah Iskandar, Syahrullah Taufik Hidayadi Ulfah, Fitriah