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All Journal e-Dinamis SELONDING Jurnal Dimensi Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business FROPIL (Forum Profesional Teknik Sipil) Scientific Journal of Reflection : Economic, Accounting, Management and Business Agritrop : Jurnal Ilmu-Ilmu Pertanian (Journal of Agricultural Science) At-Tawassuth: Jurnal Ekonomi Islam Indonesian Journal of Chemical Analysis (IJCA) Citradirga : Jurnal Desain Komunikasi Visual dan Intermedia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Filsafat Indonesia Mattawang: Jurnal Pengabdian Masyarakat Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Mavis : Jurnal Desain Komunikasi Visual Jurnal Ekonomika Manajemen Dan Bisnis El-Fakhru : Jurnal Ilmiah Pendidikan Islam Mount Hope Global Economic Journal Jurnal Pengabdian Masyarakat Journal Economic Excellence Ibnu Sina Mimbar Administrasi Journal of Arabic Studies

Rahmat Kurniawan

Unknown Affiliation

Author-ID : 2617518

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia) Desi Elviani; Syahril Ali; Rahmat Kurniawan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

This study aims to examine how the influence of fraudulent financial reporting on firm value is viewed from the perspective of a pentagon fraud with a sample of 71 companies from the infrastructure, utilities and transportation sectors in the Indonesia Stock Exchange in 2014-2018. The sample selection used was purposive sampling method. Company value is measured by price book value, financial statement fraud is measured by fraud-score models. There are two variables that have a positive and significant influence, namely the opportunity and arrogance variables, the two variables present two of the five elements of pentagon fraud, where as the three variables, pressure, rasionalization, competence, do not affect the fraudulent financial reporting. The results of this study have proven that fraudulent financial reporting has a negative effect on firm value.

ANALISA PERFORMANSI PEMBANGKIT LISTRIK TENAGA GAS UAP (PLTGU) SICANANG BELAWAN Rahmat Kurniawan; Mulfi Hazwi
e-Dinamis Vol 10, No 2 (2014): jurnal e-dinamis (2014)
Publisher : e-Dinamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.217 KB)

ABSTRAK Dalam berkembangnya IPTEK saat ini, kebutuhan manusia akan energi semakin meningkat, sementara persediaan akan energi yang ada hanya terbatasdan membutuhkan tenaga Listrik yang cukup besar, maka perlu senantiasa mengupayakan peningkatan effisiensi dalam segala hal, termasuk effisiensi operasi pembangkitlistrik. Usaha peningkatan effisiensi operasi ini dilakukan dengan berbagai cara, diantaranya dengan cara meningkatkan PLTG (Open Cycle) menjadi PLTGU (Combined Cycle).Combined cycle adalah suatu siklus yang memanfaatkan panas gas buang dari PLTG untuk memanaskan air didalam Heat Recovery Steam Generator (HRSG), selanjutnya uap ini digunakan untuk menggerakkan turbin uap yang kemudian dimanfaatkan untuk menggerakkan generator listrik, dan keseluruhan instalasi ini disebut PLTGU. Pada saat ini ada beberapa pola yang digunakan dalam beroperasinya PLTGU, pola ini disebut pola kombinasi. Pola ini tergantung dari jumlah turbin gas, HRSG dan turbin uap yang digunakan pada setiap blok (PLTGU).Tujuandariperhitunganefisiensiiniadalahuntukmengetahuiberapabesarefisiensi yang diperolehdari PLTGU ini.Dimanapadaperhitunganefisiensiiniadaduapolakombinasi.Polakombinasi 2-2-1 danpolakombinsai 1-1-1, pada pola kombinasi 1-1-1 masing-masing turbin gas mempunyai efisiensi rata-rata 29,50%, dengan daya Turbin Uap sebesar 108.163 kW dan pola 2-2-1 masing-masing turbin gas memiliki efisiensi rata-rata 30% dengan daya dihasilkan Turbian Uap sebesar 152.040 kW. jadi dengansemakin tinggi efisiensi masing-masing turbin gas makasemakin tinggi pula efisiensi totalnya (PLTGU).Kata kunci: Turbin Gas, Turbin Uap, Efisiensi1.PENDAHULUAN Pada saat sekarang ini, listrik memegang peranan yang sangat penting dalam perkembangan suatu teknologi, karena penggunaan listrik sudah sangat luas, hampir mencakup ke segala bidang dan sangat erat pula kaitannya dengan aktivitas manusia dalam berbagai aspek kehidupan serta dalam berbagai kegiatan sehari-hari yang juga merupakan salah satu kebutuhan masyarakat banyak maupun individu. Listrik merupakan alat yang sangat vital dan strategis dalam menunjang segala kebutuhan manusia. Kemajuan teknologi banyak mendukung

PENGARUH KEPEMIMPINAN, PENGAWASAN DAN HUKUMAN TERHADAP KEDISIPLINAN KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN BIMA Rahmat Kurniawan; Hermanto Hermanto; Agus Susanto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.468

Quality and competitive and reliable Human Resources (HR) in completing organizational tasks in order to realize a superior, clean and authoritative government system beginning with the enforcement of employee discipline. This research is an associative or causal research that examines the relationship between leadership, supervision and punishment variables as independent variables on work discipline as the dependent variable. The sample of this study was determined by calculation using the Slovin formula and the sampling technique using the Probability Sampling technique as many as 100 people as the research sample. Then the instrument for data collection is a questionnaire and before being used, the validity and reliability tests are carried out first. The data analysis technique is multiple linear regression analysis, namely the analysis of connecting more than two variables to determine the magnitude of the change from one variable to another variable or in other words a technique that aims to determine the contribution or influence of independent variables on the dependent variable. The results of the description analysis show that the leadership style belongs to the high/good category. Supervision of work is relatively high on average. Regarding punishment, the results showed that respondents rated professionalism in giving sanctions or punishments to employees who were not disciplined in their work as high and the basis for consideration was as good as possible. The average discipline is good/high. The results of multiple linear regression analysis that: (1) Leadership Style Has a Positive and Significant Effect on Employee Discipline; (2) Supervision Has a Positive and Significant Effect on Employee Discipline; (3) Punishment has a positive and significant impact on employee performance; and (4) Punishment is the dominant variable affecting the work discipline of the Regional Secretariat of Bima Regency. The Bima Regency Government, especially the Regent and Deputy Regent and officials within the Bima Regency, should be given strict sanctions for undisciplined employees while still prioritizing supervision and adjustment of their leadership style in order to improve employee work discipline.

Peningkatan Kapasitas Pengelola Keuangan Badan Layanan Umum Daerah (BLUD) pada Puskesmas di Kabupaten Tanah Datar Fauzan Misra; Ilmainir Ilmainir; Jonhar Jonhar; Elvira Luthan; Rahmat Kurniawan; Ihsani Mazelfi
Warta Pengabdian Andalas Vol 26 No 4.c (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Regional Public Service Agency (BLUD) has empowered financial managers in the Regional Government to understand and understand the financial reporting process. The application of BLUD can provide flexibility in financial/goods management. In the practice of preparing financial statements, most financial managers do not have an educational background in economics, so they have limitations in understanding the preparation of financial statements. This community service aims to provide more understanding to financial managers in local governments to be able to prepare the reports needed in the context of BLUD application. Participants who are financial managers positively welcomed the community service activities carried out. They also suggested that this activity could be carried out more intensively and that an application was created to facilitate the process of preparing the financial statements of regional governments implementing BLUD.

Conceptual Framework for Cyber Competence of Military Institution Personnel in the Digital Age: A Literature Review Rahmat Kurniawan; Eko Prasojo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5058

Digital transformation has a disruptive effect on organizations with the most standard format, namely military organizations. The TNI AD must master the latest technology, including information technology and war equipment, as a response to digital transformation. The war that occurs is no longer related to physical war but the war caused by the flow of technology and information. This article discusses a conceptual framework that can be adapted to understand cyber competence, the factors that influence cyber competence, and strategies for strengthening cyber competence that can be adapted to support the role of the Indonesian Army in maintaining network and infrastructure security from cyber attacks. A qualitative approach using a literature study is applied in this case. The results show that in carrying out the cyber job role, the personnel responsible for the position must have the knowledge, skills, aspects of self-image, social motives, traits, mindset (thought pattern), frame of mind, ways of thinking, feeling, and acting (way of thinking, feeling, and acting) related to the cyber job role description. Personnel's cyber competence will be influenced by education, training, personal characteristics, and environment. To improve the cyber competence of personnel, strategies that can be carried out are in the form of needs analysis, development of core competencies, and changes to innovative work designs.

RESPONS PRODUKSI SORGUM TERHADAP PUPUK NITROGEN PADA POLA TANAM TUMPANGSARI DENGAN KEDELAI [RESPONS OF FERTILIZER NITROGEN ON PRODUCTION OF IN SORGHUM-SOYBEAN INTERCROPPING] Raden Soedradjad; Ahmad Zulkifli; Rahmat Kurniawan
AGRITROP Vol 12, No 2 (2014): Agritrop: Jurnal Ilmu-Ilmu Pertanian
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/agr.v12i2.714

Tujuan percobaan adalah untuk mengetahui pengaruh pupuk nitrogen terhadap produksi tanaman sorgum pada pola tanam tumpangsari dengan tanaman kedelai.Percobaan dirancang dengan pola petak terbagi (split plot design). Petak utama adalah pola tanam yang terdiri dari monokultur sorgum dan tumpangsari sorgum-kedelai.Anak petak adalah dosis pupuk urea yang terdiri atas0; 62,5; 125 dan 187,7 kg urea/ha (atau 0, 25%, 50% dan 75% dari250 urea kg/ha) yang diaplikasikan pada umur sorgum 8 HST. Parameter utama yang diamati adalah laju pertumbuhan tanaman sorgum (g/hari), bintil akar aktif (%) tanaman kedelai yang diamati saat kedelai berumur 40HST, nisbah kesetaraan lahan, dan prakiraan produksi sorgum (t/ha). Nilai rerata perlakuan dibedakan berdasarkan nilai simpangan baku rata-rata nyata atau SEM (Standard Errror Means). Hasil percobaan menunjukkan bahwa pola tanam tumpangsari sorgum-kedelai mampu meningkatkan produksi tanaman sorgum sampai 60% seiring dengan meningkatnya dosis pupuk urea dengan dosis maksimum 75% dari dosis rekomendasi. Kata Kunci : kedelai, sorgum, tumpangsari, urea.

Analisis Dampak Toko Modern Terhadap Keberadaan Usaha Mikro, Kecil, Menengah Di Kota Padangsidimpuan Rahmat Kurniawan; Azhar Azhar
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. IV| No. 1 | 2019
Publisher : Universitas Islam Negeri Sumatera Utara

This research is to find out the perceptions of micro, small and medium enterprises to modern stores, MSME partnerships with modern stores, constraints, and the role of the government in overcoming the problems of modern shops and MSMEs in Padangsidimpuan City. This research is a descriptive qualitative study by conducting in-depth interviews. The results showed the perception of MSMEs towards modern stores had a negative and positive impact. The negative impact, the income of MSMEs has decreased. The positive impact, the presence of modern stores motivates MSMEs to evaluate themselves from modern stores. The partnership established by MSMEs with modern stores is the use of business locations provided by modern stores. The constraints of MSMEs are business capital, human resources, business legality, business permits and products, while the constraints of modern stores are business permits, human resources and partnerships with MSMEs. The role of the City Government of Padangsidimpuan is for modern stores, namely to give an appeal not to add to modern store outlets and to call for partnerships in terms of marketing local MSME products. For MSMEs, facilitate MSMEs with banking institutions in terms of providing venture capital, training and guidance to MSMEs, and making packaging houses.

Analisis Perbedaan Tingkat Kepatuhan Wajib Pajak Sebelum Dan Sesudah Penerapan E-Filing di Kota Padang Annissa Deffira; Rahmat Kurniawan
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.313

This study aims to test whether there are significant differences in the compliance of private taxpayers at the time before and after the implementation of e-filing?. Based on the hypothesis analyzed using paired t-test with the help of SPSS, in 100 samples tested, it can be concluded that there are significant differences in the compliance of private taxpayers, especially in SPT reporting before and after the application of e-filing. This can be proven from the test results paired t-test that shows the value of sig. (2-tailed) of 0.000 which is smaller than 0.05, as well as the average value of personal taxpayer compliance after the application of e-filing is 41.86 which is greater than the average value before the application of e-filing of 29.31 with an average difference of 12.55.

Analisis Perbandingan Kinerja Keuangan Perusahaan dan Nilai Perusahaan Antara Pra Tax Amnesty dengan Pasca Tax Amnesty di Indonesia Nila Gemala; Aries Tanno; Rahmat Kurniawan
Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i1.464

Tax amnesty has an impact on economic growth that can have an impact on financial performance and company value. This study was conducted to empirically test the differences in company financial performance and firm value between the pre-tax amnesty and post-tax amnesty periods. The companies used as samples are 178 companies that participate in the tax amnesty listed on the IDX. The period used is 2013-2015 for pre-tax amnesty and 2016-2018 for post-tax amnesty. Hypothesis testing using SPSS version 26 with ANCOVA analysis. The results of the study prove: 1) The company's financial performance does not have a significant difference between pre-tax amnesty and post-tax amnesty from the leverage ratio, liquidity ratio, and activity ratio, while the profitability ratio has a significant difference and experienced a decline in the company's financial performance in the post-tax amnesty. 2) Firm value has a significant difference between pre-tax amnesty and post-tax amnesty and has decreased firm value in post-tax amnesty 3) Firm size has a relationship with CR, DER, and Tobins-Q in seeing the effect of firm performance and firm value on tax amnesty, 4) Industry type has a relationship with CR, TATO, and Tobins-Q in seeing the effect of company performance and company value on tax amnesty.

STUDI NUMERIK PENGARUH JARAK DAN KONFIGURASI KELOMPOK TIANG TERHADAP DAYA DUKUNG AKSIAL TEKAN FONDASI DALAM Rahmat Kurniawan; Arif Rahman Hakim Sitepu; Syahidus Syuhada
FROPIL (Forum Profesional Teknik Sipil) Vol 8 No 1 (2020): FROPIL (Forum Profesional Teknik Sipil)
Publisher : Jurusan Teknik Sipil Universitas Bangka Belitung

Tiang fondasi berfungsi untuk mentransfer beban yang dipikul ke lapisan tanah yang lebih keras. Kelompok tiang fondasi digunakan saat beban yang bekerja tidak mampu dipikul oleh tiang fondasi tunggal sehingga dibutuhkan lebih dari satu tiang dalam satu pile cap. Selain material, nilai daya dukung tiang kelompok juga sangat dipengaruhi oleh tiga komponen, yaitu jarak antar tiang (S), jumlah tiang (n) dan konfigurasi atau susunan tiang. Ketiga komponen diatas sangat memengaruhi kemampuan kelompok tiang dalam memikul beban struktur atas yang biasa disebut dengan faktor efisiensi kelompok tiang. Nilai dari efisiensi kelompok tiang fondasi sangat dibutuhkan untuk mengetahui penambahan atau pengurangan jumlah tiang sesuai dengan kapasitas daya dukung yang dibutuhkan. Dalam penelitian ini, evaluasi faktor efisiensi dilakukan dengan membandingkan pemodelan numerik menggunakan metode elemen hingga tiga dimensi (3D) dan persamaan empiris yang sering digunakan. Untuk melihat pengaruh jarak dan konfigurasi, variasi yang digunakan dalam analisis diatur terhadap jarak terhadap dimensi tiang (S/D) dan bentuk konfigurasi kelompok tiang. Berdasarkan hasil analisis, nilai daya dukung tiang tunggal dengan pemodelan numerik mendekati hasil perhitungan manual menggunakan metode Meyerhoff. Bentuk konfigurasi tiang dengan empat tiang tersusun dalam dua baris dan dua kolom seperti segi empat memberikan nilai faktor efisiensi maksimum dan semakin besar nilai S/D maka faktor efisiensi akan meningkat. Secara umum pemodelan numerik menghasilkan nilai faktor efisiensi yang lebih rendah dibandingkan persamaan empiris.

Co-Authors Aditya Ayuwulanda Agus Susanto Ahmad Zulkifli Akbar Fauzan Aruan Andi Zulfikar Alam Annissa Deffira Aries Tanno Azhar Azhar Cindy Moyna Clara L. A. Dahly Sukmapryandhika Delya Nabilla Umairoh Desi Elviani Dian Hastari Agustina Dina Khairina Eko Prasojo Elvira Luthan Erdina Tyagita Utami Evy Poerbaningtyas Fauzan Misra Hermanto Hermanto I Putu Mahendra Ilmainir, Ilmainir Indri Astuti Maulana Intan Salsabila Jonhar Jonhar Kamus Leni Mardiani Lukman Munawar Fauzi Mazelfi, Ihsani Muhammad Abrar Kasmin Hutagalung Mulfi Hazwi Nadia Khaira Ardi Nikma Ramadhani Nila Gemala Raden Soedradjad Ramadani, Defri Rani Nasution Riyan Ardiyansyah Satriyo Prasetyo Utomo Simbolon, Ryanna Nathania Sitepu, Arif Rahman Hakim siti khumairah fikrillah Sri Riski Wulandari Subari Subari Syahidus Syuhada Syahril Ali Tuta, Gabriell Vannes Sabat Yanti, Demi Dama Zakaria Zakaria Zubaidah

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