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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis
Chaeru Syahru Ramdani
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Meningkatkan Kesadaran Masyarakat tentang Manfaat Tanaman Jahe sebagai Investasi Produktif dalam Bisnis Chaeru Syahru Ramdani; Adi Sofyana Latif; Lia Ira Sahara; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2011

Abstract

This community service (PKM) activity was conducted to address the limited public awareness regarding the economic and health benefits of ginger plants, particularly as a productive investment opportunity. Ginger, as a widely available medicinal plant, has significant potential to be developed into a sustainable small-scale business. Therefore, this program aimed to increase community understanding and motivation to utilize ginger cultivation as a source of income and entrepreneurship. The PKM was carried out at the Pamulang Orphanage Foundation, South Tangerang, on April 18, 2026. The activity involved six lecturers from Pamulang University and was attended by 26 participants, consisting of children and teachers. The implementation methods included material presentation, hands-on practice, interactive discussions, and question-and-answer sessions. The program was conducted in three stages: preparation, implementation, and reporting. The results showed a significant increase in participants’ knowledge and interest in ginger cultivation and its economic value. Participants were actively engaged and demonstrated enthusiasm during practical sessions. They gained insights into simple cultivation techniques and business opportunities related to ginger-based products. In conclusion, this PKM activity successfully enhanced community awareness and provided practical knowledge on utilizing ginger as a productive investment.
Penerapan Etika Profesi Akuntansi dalam Pengembangan Usaha Tanaman Kangkung untuk Meningkatkan Kesejahteraan Masyarakat R. Mohd Zamzami; Ahmad Syauqi; Rananda Septanta; Chaeru Syahru Ramdani
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2012

Abstract

This community service activity (PKM) is motivated by the need to improve community welfare through sustainable small-scale agribusiness while integrating professional accounting ethics. Many communities, including orphanages, have limited knowledge of ethical financial management and business development, which can hinder the growth and sustainability of their economic activities. Therefore, this program aims to enhance participants’ understanding of accounting professional ethics and its application in developing a water spinach (kangkung) cultivation business. The PKM was conducted at a foundation for orphans in Pamulang, South Tangerang, on April 19, 2026. The activity involved five lecturers from Universitas Pamulang and was attended by 24 participants, consisting of children and teachers from the foundation. The implementation methods included material presentation, hands-on practice, discussion, and question-and-answer sessions. The stages of the activity consisted of preparation, implementation, and reporting. The results of the activity indicate an increased understanding among participants regarding ethical financial practices and improved skills in cultivating and managing a small-scale kangkung business. Participants showed enthusiasm and active engagement throughout the program, suggesting the effectiveness of the applied methods.
Pemberdayaan Masyarakat melalui Budidaya Wortel yang Terintegrasi dengan Peningkatan Ekonomi Lia Ira Sahara; Muhamad Eko Ari Wibowo; Chaeru Syahru Ramdani; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2021

Abstract

This community service program was initiated in response to the need to enhance community economic resilience through sustainable agricultural practices. Limited utilization of residential land and lack of knowledge about integrated cultivation systems have hindered local economic potential. Therefore, this program aimed to empower the community through carrot cultivation integrated with economic improvement strategies. The activity was conducted on April 11, 2026, at Pamulang Permai Housing, West Pamulang, South Tangerang. The program involved 10 lecturers from Universitas Pamulang and was attended by 20 local residents. The implementation methods included lectures, hands-on practice, discussions, and question-and-answer sessions. The program was carried out in three stages: preparation, implementation, and reporting. The results showed an increase in participants’ knowledge and skills in carrot cultivation, including land preparation, planting, maintenance, and harvesting techniques. Participants also gained insights into simple business strategies and product value enhancement. Enthusiasm and active participation indicated the program’s positive reception, with potential for sustainable application to support household income. In conclusion, this program successfully contributed to community empowerment by integrating agricultural practices with economic development, fostering both self-sufficiency and entrepreneurship among residents.
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak Muhammad Eko Ari Wibowo; Chaeru Syahru Ramdani; Adi Sofyana Latif; Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1349

Abstract

Tax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness.
Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak Chaeru Syahru Ramdani; Adi Sofyana Latif; Muhamad Eko Ari Wibowo; Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1352

Abstract

The rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers.
Co-Authors Adi Sofyana Latif Ahmad Syauqi Lia Ira Sahara Muhamad Eko Ari Wibowo Muhammad Eko Ari Wibowo R. Mohd Zamzami RANANDA SEPTANTA