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Adila Solida; Evy Wisudariani; Fajrina Hidayati

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The prevalence of hypertension in Jambi City has continued to increase over the past five years, including in the Simpang Kawat Community Health Center (Puskesmas Simpang Kawat). Meanwhile, the cost of hypertension care and treatment for the community is relatively high, especially if complications arise and are not covered by insurance, which can lead to catastrophic expenses that weaken households' economic conditions. This community service activity aims to provide education and outreach regarding hypertension and its impact on healthcare costs. Thirty people with hypertension in the Simpang Kawat Community Health Center (Puskesmas Simpang Kawat) participated in the activity. The core activities included providing information about hypertension and its consequences on healthcare costs, anti-hypertension exercises, outreach regarding the risk of catastrophic expenses, and explanations of various government support programs. The results showed that 80% of participants experienced a significant increase in knowledge, and there was a difference in knowledge levels between before and after the implementation of the Community Health Center (PPM) (p=0.000). The government and the Community Health Center are recommended to strengthen campaign efforts to encourage the community to adopt a healthy lifestyle and actively participate in health programs that can help reduce healthcare costs and avoid catastrophic expenses

Adelia Gusfira; Ahmad Afandi; Naila Deswita; Riyan Rinaldi

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe students' perceptions of the impact of international trade on national development strategies amidst economic globalization. In this context, cross-border trade plays an important role in accelerating economic growth and improving the competitiveness of domestic products. Students' understanding, as part of the generation that will drive the future economy, is crucial to assess the extent to which they perceive the relationship between international trade and national development. This research uses a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to economics students. The findings show that the majority of students have a positive perception of the contribution of international trade, especially in terms of increasing exports, absorbing foreign investments, and creating job opportunities. However, a small proportion of respondents also noted the risks of dependency on global markets, which could affect domestic economic stability. Overall, these findings emphasize the importance of international trade in supporting sustainable and inclusive national development, balancing the benefits of globalization with domestic economic protection.

M. Rifki Hernando; M. Ridwansyah; Zainul Bahri

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Muaro Jambi Regency is one of the main centers of smallholder oil palm plantations that plays an important role in the economy of Jambi Province through its contribution to crude palm oil (CPO) exports and tax revenues. This study aims to analyze farmer characteristics and the effects of land area (X1), plant age (X2), forest and land fire impacts (X3), labor (X4), and fertilizer use (X5) on the production of fresh fruit bunches (FFB) of smallholder oil palm in Kumpeh District. This study used a descriptive quantitative approach with primary data collected through a survey of 139 respondents and analyzed using multiple linear regression with the help of SPSS version 25. The results show that the average characteristics of farmers include an age of 44 years, an average of 2 dependents, land area of 2 hectares, plant age of 10 years, high fire impact scores, labor use of 2 workers, fertilizer use of 1,120 kg, and production of 20,000 kg. The regression results indicate that land area, plant age, and fertilizer use have a significant effect on production, while labor and forest and land fires do not have a significant effect on smallholder oil palm production.

Rosyid Nurrohman; Diva Wulan Mentari

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The phenomenon of job hopping has become an important concern in the dynamics of modern employment, especially among generations X, Y, and Z. Frequent job changes in a short period are often triggered by various factors, ranging from the pursuit of job satisfaction, the need for flexibility, to the desire to gain broader experience (Arlita & Sari, 2025). The internal socialization activities conducted at PT Borneo Samarinda aim to enhance employees’ understanding of job hopping behavior and its impact on organizational stability and company productivity. These activities are carried out in the form of interactive sharing sessions involving employees across divisions. The socialization materials include the understanding of the job hopping concept, main causes in each generation, negative impacts on the company, and adaptive solutions that can be implemented by management and employees. Results show increased participant awareness regarding the risks of job hopping, particularly related to reduced loyalty, high recruitment costs, and loss of institutional knowledge. Open discussions during the sessions revealed employees’ commitment to be more reflective about their personal careers and loyalty to the company. This socialization is expected to be a preventive step that encourages strengthening the organizational culture and creating a balance between individual satisfaction and corporate sustainability.

Nurhikmah; Dika Tripitasari; Muhdin

AL-MUSTAQBAL: Jurnal Agama Islam 2025 STIKes Ibnu Sina Ajibarang

Student engagement plays a pivotal role in determining the effectiveness of Islamic Religious Education (IRE), particularly in moral education that seeks to internalize ethical values and shape students’ character. However, empirical evidence from elementary school contexts indicates that low levels of engagement often hinder meaningful learning outcomes. This study examines the issue of limited student engagement in IRE learning on Morality in Daily Social Interaction and its implications for students’ conceptual understanding. Employing a descriptive qualitative approach, data were collected through classroom observations, semi-structured interviews, and document analysis at SDN 38 Bonto Perak, Pangkep Regency. The findings reveal that low student engagement is primarily associated with teacher-centered instructional practices, limited use of learning media, and insufficient variation in instructional stimuli, resulting in superficial understanding of moral concepts. To address these challenges, this study proposes two integrated instructional strategies. The first is a constructivist approach through the implementation of the Jigsaw Cooperative Learning model, which facilitates active participation, peer interaction, and collaborative knowledge construction. The second is a behaviorist approach through the application of positive reinforcement and varied instructional stimuli, including verbal praise, simple rewards, visual media, and context-based narratives relevant to students’ daily experiences. These strategies are expected to enhance students’ cognitive, affective, and behavioral engagement, thereby strengthening conceptual understanding and supporting the internalization of moral values in IRE learning. This study contributes to pedagogical discourse by offering a contextual instructional framework for improving student engagement in elementary-level moral education

Ulum Hidayah Suryani; Icha Ayu Anggita; Daffa Oktavianuri Ramadhan

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The revocation of Pinkflash's cosmetic product distribution license by the Food and Drug Supervisory Agency (BPOM) has once again attracted public attention after the brand experienced a similar incident in 2024. This crisis raises questions about Pinkflash's public relations strategy in maintaining consumer trust and preserving its brand reputation. This study aims to analyze Pinkflash's public relations strategy and measure the impact of the crisis on public perception through social media sentiment analysis using Brand24. The research method used is a descriptive qualitative approach. The main data in this study was obtained from official documents by BPOM and official brand statements, which were then analyzed using content analysis and sentiment analysis using Brand24. The results of the study show that Pinkflash's crisis response only temporarily dampened negative sentiment. The root of the problem lies in weak governance, which led this study to conclude that reputation can only be rebuilt through comprehensive improvements to the quality of its systems and supply chain, with a commitment to honest operations as the key.

Asyima Asyima; Noviyani Hartuti

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Anemia during pregnancy is a significant maternal health issue with serious impacts on maternal and perinatal outcomes, including complications such as severe preeclampsia, postpartum hemorrhage, and low birth weight (LBW), all of which contribute to increased morbidity and mortality rates. This literature review aims to analyze the clinical impacts of pregnancy anemia, related complications, and effective management strategies based on the latest scientific evidence (2020-2024). The study examines the relationship between anemia and preeclampsia, LBW, and postpartum hemorrhage, as well as the importance of nutritional fulfillment in prevention and management. Five research articles from indexed journals were collected from the Scopus database, with inclusion criteria of studies with clear designs, focusing on pregnancy anemia, and published in Indonesian or English. The analysis results show that pregnancy anemia is a predisposing factor for preeclampsia through mechanisms such as placental hypoxia and oxidative stress. Anemia is also closely related to an increased incidence of LBW and postpartum hemorrhage, particularly due to lower hemoglobin reserves and uterine contractility issues. Adequate nutritional fulfillment is influenced by socioeconomic barriers, supplementation side effects, and lack of family support. Anemia management requires a comprehensive approach, including routine screening, prophylactic supplementation, nutritional education, and effective referral systems for complex cases. Prevention through early detection and timely intervention is crucial in reducing maternal and perinatal morbidity.

UMMU ZAINAB, UMMU ZAINAB; Ummu Zainab; Kiswoyo, Kiswoyo

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

Penelitian ini bertujuan untuk menganalisis dampak dari kepemimpinan transformasional, motivasi kerja, dan budaya organisasi terhadap kinerja karyawan di Noms Kopi Semarang Timur. Seluruh populasi karyawan yang berjumlah 40 orang digunakan sebagai sampel, mengadopsi pendekatan sensus. Untuk pengumpulan data, kuesioner disebarkan kepada karyawan dengan respons yang diukur menggunakan skala Likert lima poin. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh yang positif dan signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; thitung​ 6.161 > ttabel​ 2.028). Serupa, motivasi kerja juga menunjukkan pengaruh yang positif dan signifikan (Sig. 0.001 < 0.05; thitung​ 4.928 > ttabel​ 2.028). Sebaliknya, budaya organisasi ditemukan memiliki pengaruh yang negatif namun signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; thitung​ -7.939 > ttabel​ 2.028). Lebih lanjut, secara simultan, ketiga variabel tersebut (kepemimpinan transformasional, motivasi kerja, dan budaya organisasi) secara kolektif memberikan pengaruh yang signifikan terhadap kinerja karyawan (Sig. 0.001 < 0.05; Fhitung​ 44.839 > Ftabel​ 2.87).  

Silvina, Dini; Gep Rianto; Ananda Dilonia; Aqbil Daffa Siahaan; Aprizal Ahmad

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study explores the comparison of higher education financing models between Indonesia and several Middle Eastern countries, aiming to understand their impact on educational success. The research employs a qualitative approach, analyzing government budgets, funding mechanisms, and educational outcomes documented in recent reports. Findings indicate significant differences in financing structures, with Middle Eastern countries often allocating higher per-student funding and implementing more diverse financial support systems such as scholarships and public-private partnerships. In contrast, Indonesia faces challenges in equitable fund distribution despite increasing budget allocations. The study reveals that effective financing positively correlates with improved educational infrastructure, faculty quality, and student performance. The implications highlight the need for Indonesia to enhance funding strategies by adopting best practices observed in the Middle East to achieve sustainable educational development and greater academic achievement.

Alliffiya Alkhansyah Arsy; Ferdi Irwansyah; Laurena Ginting; Vina Gabriela Saragih

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Food waste generated from the household sector is one of the largest contributors to environmental degradation in Indonesia. Food waste generated from the household sector is one of the main contributors to the increasing volume of organic waste in Indonesia. This issue not only creates social and economic problems but also poses a serious threat to environmental sustainability. This study aims to analyze the contribution of household food waste to environmental degradation and to review sustainable management strategies. This study employs a Systematic Literature Review (SLR) method guided by the PRISMA 2020 Statement to review relevant national research conducted during the period 2018-2025. The results of the literature selection show that the impacts of household food waste on environmental sustainability can be categorized into three main dimensions: (1) ecological impacts, including pollution and the increase of greenhouse gas emissions; (2) resource impacts, such as the wastage of energy, water, and land; and (3) social-environmental impacts, including the increasing burden of regional waste management and the declining quality of life for communities living near landfills. The findings emphasize that the management of household food waste plays a crucial role in achieving environmental sustainability, particularly in supporting the attainment of Sustainable Development Goal (SDG) 12, which focuses on responsible consumption and production. Therefore, it is necessary to implement strategies of reduction, reuse, and recycling of food waste at the household level to minimize the negative impacts on environmental sustainability in Indonesia.

Istamala, Mar'atus Sholihah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The advancement of digital technology has transformed children's media consumption patterns, marked by the growing use of short video content such as TikTok, YouTube Shorts, and Instagram Reels. This study aims to explore the psychological impacts of short video addiction on elementary school-aged children, focusing on cognitive, affective, and social aspects. Using a phenomenological qualitative approach, data were collected through in-depth interviews, observation, and documentation involving 10 children, 7 parents, and 4 teachers from two elementary schools. The findings indicate that children who intensively access short videos (more than two hours per day) experience reduced concentration, emotional instability, and social withdrawal. These results were analyzed using theoretical frameworks from Piaget (cognitive), Krathwohl (affective), Erikson and Bandura (social), and Young’s digital addiction model. The main conclusion reveals that short video addiction negatively affects children's developmental tasks, including logical thinking abilities, emotional regulation, and social skills. Therefore, digital literacy-based interventions and active supervision by parents and teachers are essential to prevent the long-term detrimental impacts on children's psychological development.

Rahma Ningrum; Ajeng Tita Nawangsari

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

Putra Kembaren, Bastanta Eka; Riana Handayani Silalahi; Deafani Clara Sinaga; Ellyta E. Tambunan

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

Kegiatan Pengabdian kepada Masyarakat dengan judul “Peningkatan Kapasitas SDM dalam Pengelolaan Website sebagai Strategi Pemasaran Digital Desa Wisata River Side Juma Bulu, Ajibata” bertujuan untuk meningkatkan kemampuan masyarakat lokal dalam memanfaatkan teknologi digital sebagai sarana promosi pariwisata. Melalui pendekatan partisipatif berupa sosialisasi, pelatihan teknis pengelolaan website berbasis WordPress, serta pendampingan pembuatan konten digital, kegiatan ini berhasil menghasilkan website resmi Desa Wisata River Side Juma Bulu (https://riversidejumabulu.id/) yang berfungsi sebagai pusat informasi, promosi, dan reservasi wisata. Hasil evaluasi menunjukkan 90% peserta menyatakan puas terhadap pelatihan, dengan dampak berupa meningkatnya kapasitas SDM lokal, terbentuknya tim pengelola digital desa, dan penguatan daya saing destinasi wisata

Fahrudin Ahmad; Roni Kartika Pramuyanti; Kukuh Wisnuaji Widiatmoko

Journal of Civil Engineering and Technology Sciences 2025 Faculty Of Engineering University 17 August 1945 Semarang

Penelitian ini bertujuan untuk mengkaji dampak penutupan perlintasan kereta api Alastuo terhadap peningkatan volume kendaraan dan intensitas kebisingan di kawasan Fly Over Bangetayu, Kota Semarang. Fenomena ini mencerminkan tantangan tata kelola lalu lintas urban akibat perubahan infrastruktur transportasi. Dengan menggunakan pendekatan kualitatif deskriptif, studi ini dilakukan melalui metode studi kasus di lokasi terdampak. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dokumentasi visual, serta pengukuran intensitas kebisingan menggunakan sound level meter pada sembilan titik waktu berbeda selama tiga hari pengamatan. Partisipan meliputi warga sekitar, pengguna jalan, dan petugas lalu lintas. Hasil analisis tematik menunjukkan adanya korelasi positif antara peningkatan volume kendaraan dan intensitas kebisingan, dengan nilai puncak kebisingan mencapai 93,6 dB pada sore hari. Temuan ini menegaskan bahwa perubahan rute akibat intervensi kebijakan infrastruktur dapat menyebabkan beban akustik yang signifikan di jalur alternatif. Penelitian ini memberikan kontribusi pada pemahaman tentang relasi spasial antara kebijakan lalu lintas dan degradasi lingkungan akustik. Implikasi teoretis mengarah pada integrasi studi kebisingan dalam perencanaan transportasi berkelanjutan, sementara implikasi praktis mencakup kebutuhan akan pengaturan lalu lintas yang adaptif serta mitigasi kebisingan melalui vegetasi, jalur alternatif, dan edukasi berkendara. Penelitian lanjutan disarankan melibatkan pendekatan interdisipliner untuk mengevaluasi dampak kebisingan terhadap kesehatan masyarakat secara langsung.

Muchammad Hamdani; Mujito Mujito; Mimin Rukmini; Didin Samsudin

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of advertising and promotion on consumer purchasing decisions at Lazada online store. The type of research used is causal quantitative with the study conducted in Bogor City over six months (December 2019–May 2020). The population of this research is all Lazada consumers in Bogor, with an unknown total number, while the sample was taken using accidental sampling technique with 100 respondents. Data were analyzed using multiple linear regression. The results show that: (1) partially, advertising has a significant effect on purchasing decisions (tcount 7.423 > ttable 1.984; sig. 0.000 < 0.05), while promotion has no significant effect (tcount 1.718 < ttable 1.981; sig. 0.089 > 0.05); (2) simultaneously, advertising and promotion have a significant effect on purchasing decisions (Fcount 27.791 > Ftable 2.696; sig. 0.000 < 0.05); (3) the adjusted R² value is 0.351, indicating that 35.1% of purchasing decisions are influenced by advertising and promotion, while the remaining 64.9% are influenced by other factors not examined; (4) the most dominant variable is advertising, with a regression coefficient of 0.594.

Zainuri Zainuri; Sebastiana Viphindrartin; Regina Niken W; Ra'iyatu Imadidin; Rachmania Nurul Fitri Amijaya +2 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Program pengabdian masyarakat bertajuk “Menenun Inovasi: Transformasi Kelembagaan dan Bisnis Digital Berkelanjutan bagi UMKM Batik Khas Jember di Desa Sumberpakem” bertujuan memperkuat daya saing UMKM batik melalui transformasi digital dan penguatan kelembagaan kolektif. Kegiatan dilaksanakan secara partisipatif melalui tiga tahapan terintegrasi: pelatihan Digital Marketing dan E-Commerce, penerapan Business Model Canvas (BMC) terpadu, serta inisiasi pembentukan Koperasi Batik Sumberpakem. Hasil program menunjukkan peningkatan signifikan dalam literasi digital, kemampuan promosi daring, dan pengelolaan bisnis peserta. Seluruh UMKM mitra kini memiliki akun aktif di berbagai platform digital (Instagram, TikTok, dan Shopee) serta mampu menghasilkan konten promosi yang kreatif dan profesional. Selain itu, terbentuknya tim inisiator koperasi menjadi langkah konkret menuju kemandirian ekonomi kolektif yang berkelanjutan. Program ini tidak hanya mendorong adaptasi teknologi, tetapi juga membangun ekosistem kolaboratif antara akademisi, pemerintah desa, dan pelaku UMKM. Dampak keberlanjutan diarahkan pada pendampingan koperasi, penguatan jejaring pasar, serta peningkatan infrastruktur digital desa.

Manjaleni, Rola; Manjaleni, Rola

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.  Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling dan 100 responden digunakan sebagai sampel yang dipilih berdasarkan rumus slovin. Metode Penelitian ini adalah kuantitatif deskriptif, mengandalkan angket kuesioner dengan 18 pertanyaan yang kemudian data tersebut akan diukur oleh peneliti dengan memanfaatkan skala Likert. Pengolahan data menggunakan analisis regresi linier berganda dengan SPSS versi 31 untuk menghitung serta menarik kesimpulan. Dalam penelitian ini menghasilkan bahwa ketiga variabel yaitu administrasi pajak digital, kualitas pelayanan fiscus, dan kesadaran wajib pajak masing-masing mempunyai dampak yang positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.

Nana Patria, Agustinus Sungsang; Tigo Mindiastiwi; Puji Setya Sunarka; Aristo Gilang Saputra; Arjuna Muttho’an +3 more

Jurnal Suara Pengabdian 45 2025 LPPM Universitas 17 Agustus 1945 Semarang

Bangunan gedung hijau merupakan salah satu pendekatan dalam sektor konstruksi yang menekankan efisiensi energi, konservasi sumber daya, dan pengurangan dampak lingkungan. Namun, pemahaman terhadap konsep bangunan hijau di kalangan masyarakat konstruksi masih relatif rendah. Program ini bertujuan untuk memberdayakan 25 tukang bangunan dan 25 pengrajin batu bata di Penggaron Kidul dari tiga aspek utama: aspek produksi, aspek manajemen, dan aspek pemasaran. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan partisipatif.  Hasil program menunjukkan bahwa kelompok tukang bangunan mengalami peningkatan kualitas produk 88%, peningkatan pembuatan bisnis plan 80%, peningkatan merancang strategi pemasaran 84%, 5 inovasi produk konstruksi hijau, dan 8 teknologi diterapkan, sedangkan kelompok pengrajin bata mengalami peningkatan diversitas produk 91%, peningkatan kemampuan pembukuan usaha 86%, peningkatan target pasar 82%, 5 inovasi bata hijau, dan 7 teknologi diterapkan.

Yarisma, Fithri Widyanita; Ilham, Ratih Milati; Setiawati, Ira; Handayani, Selfi Putri; Lestari, Fani Anggi +1 more

Dinamika Akuntansi Keuangan dan Perbankan 2025 Faculty of Economic and Business Universitas STIKUBANK

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

Indahsari, Novi; Widiatmoko, Jacobus; Indarti, Maria Goretti Kentris

Dinamika Akuntansi Keuangan dan Perbankan 2025 Faculty of Economic and Business Universitas STIKUBANK

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.