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All Journal Jurnal Pendidikan Akuntansi (JPAK) JPM (Jurnal Pemberdayaan Masyarakat) DIJB (Diponegoro International Journal of Business) KACANEGARA Jurnal Pengabdian pada Masyarakat YUME : Journal of Management JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi INTEGRITAS : Jurnal Pengabdian JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Business, Law, and Education ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi dan Kewirausahaan Kreatif International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Manajemen Bisnis Kewirausahaan Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat J-CEKI Brilliant International Journal of Management and Tourism
ANISAUL HASANAH
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Social Sciences Other

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Sosialisasi Waspada dan Pencegahan HIV/AIDS Bagi Para Remaja Hasanah, Anisaul; Arieyanto, Muhammad; Putra Hananto, Rifqi Ardiaztama; Agustin, Widat; Diniyah, Hikmatud
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i2.4350

Abstract

Pencegahan penyakit HIV/AIDS perlu dilakukan mengingat rentannya kelompok terhadap penularan virus HIV yang kemudian menjalar dan menyebar secara luas. Tujuan kegiatan pengabdian masyarakat ini yang pertama memfokuskan untuk meningkatkan pemahaman dan kesadaran para remaja dalam mencegah dan menanggulangi HIV/AIDS. Metode pengabdian terdiri dari 3 langkah, yaitu tahap persiapan dengan melihat urgensi kebutuhan masyarakat, kedua tahap pelaksanaan dengan memberikan materi HIV/AIDS, ketiga tahap monitoring dan evaluasi menekankan sejauh mana pengetahuan tersebut yang dapat di terima para remaja desa Tambakberas. Hasil pengabdian masyarakat sangat penting untuk dilakukan karena dengan adanya sosialisasi ini para remaja mempunyai pengetahuan, sikap, dan perilaku remaja sehingga tindakan selanjutnya bisa berhati-hati dan dapat mengantisipasi adanya HIV/AIDS. Namun di sisi lain mempunyai tantangan yang masih dihadapi termasuk kesulitan dalam mengubah perilaku yang sudah tertanam dan mengatasi stigma sosial terkait HIV/AIDS di kalangan remaja. Sehingga dapat di simpulkan bahwa pengabdian masyarakat ini memerlukan pendekatan secara holistik yang berkelanjutan dalam memperkuat program sosialisasi.
Solvabilitas sebagai Cermin Nilai pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Fatimah, Siti; Anisaul Hasanah; Bustanul Ulum
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10490

Abstract

This study investigates the effect of solvability on firm value in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2019–2023. The research is grounded in agency theory and signaling theory, emphasizing the importance of financial risk management in influencing market perception. Using a quantitative associative approach with purposive sampling of 50 companies, solvability is measured by Debt to Equity Ratio (DER) and firm value by Tobin’s Q. The results indicate that solvability has a negative and insignificant effect on firm value, suggesting that high leverage may reduce investor confidence. The study highlights the need for prudent debt management to maintain financial stability and firm valuation.
Maskulinitas CEO dan Implikasinya Terhadap Praktik Konservatif Akuntansi di Era Transparansi Khamidah, Nur; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10762

Abstract

Penelitian ini mengkaji pengaruh maskulinitas wajah CEO pria terhadap praktik konservatif akuntansi di era transparansi yang semakin berkembang. Di tengah peningkatan tuntutan keterbukaan informasi, penting bagi perusahaan untuk mengelola pelaporan keuangan dengan prinsip kehati-hatian. Tujuan penelitian ini adalah untuk mengidentifikasi bagaimana karakteristik fisik seorang CEO, khususnya tingkat maskulinitas wajahnya, dapat mempengaruhi kebijakan akuntansi yang diterapkan oleh perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Data maskulinitas diukur menggunakan aplikasi ImageJ dan Stata, dan analisis data dilakukan dengan regresi panel menggunakan metode Pooled Least Square (PLS). Hasil penelitian menunjukkan bahwa semakin tinggi maskulinitas wajah CEO, semakin kecil kecenderungannya perusahaan untuk menerapkan konservatisme akuntansi. Sebaliknya, CEO dengan tingkat maskulinitas wajah rendah cenderung mendorong praktik akuntansi yang lebih konservatif. Temuan ini memberikan kontribusi penting dalam memahami bagaimana faktor psikologis dan fisik seorang CEO dapat mempengaruhi keputusan-keputusan strategis perusahaan, serta relevansinya dalam literatur teori agensi, konsistensi perilaku dan upper echelon.
The Role of HR in Advancing Sustainability and CSR Heri Siswantoro; Rachmad Ilham; Anisaul Hasanah
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4451

Abstract

Many organizations continue to struggle with superficial sustainability initiatives, weak accountability frameworks, and limited involvement of Human Resource Management (HRM) in strategic decision-making. These persistent issues hinder efforts to create meaningful and lasting change in corporate culture. The purpose of this article is to examine how HRM can drive the development of a sustainable and socially responsible organizational culture through structured, measurable, and values-driven practices. Drawing on recent conceptual and empirical insights from HRM, CSR, and ESG literature, the analysis highlights how initiatives such as embedding environmental metrics into performance appraisals, aligning ethical leadership development with corporate codes of conduct, institutionalizing inclusive hiring systems, and facilitating employee-led CSR engagement directly influence cultural transformation. These HR interventions promote employee trust, internal cohesion, and reputational legitimacy while anchoring sustainability as a lived organizational value. To maximize effectiveness, HR must be integrated into sustainability governance structures, equipped with analytics capabilities, and supported by leadership in implementing systemic change. Future research should investigate the long-term cultural impacts of digital HR tools, cross-sector differences in HR-ESG integration, and the role of hybrid work models in advancing equity and inclusion. Establishing a sustainable corporate culture depends not on symbolic policies but on intentional HR strategies that link people systems to environmental, ethical, and social outcomes.
The Effect of Profitability, Liquidity, and Company Size on Stock Prices Amellia Putri Setianingrum; Anisaul Hasanah; Firdaus Indrajaya Tuharea
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.5279

Abstract

This study investigates the influence of profitability, liquidity, and company size on stock prices among technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research addresses the question of whether traditional financial indicators remain valid in explaining stock price variations in high growth and volatile sectors such as technology, particularly during the post-pandemic period. Using a purposive sampling method, the study selects 10 technology firms as the sample, with data obtained from annual financial statements and processed using SPSS version 26. Multiple linear regression is employed alongside classical assumption tests to assess both the partial and simultaneous effects of the variables. The results reveal that profitability, as measured by Return on Equity (ROE), has a significant and positive effect on stock prices, highlighting its reliability as a performance signal to investors. In contrast, liquidity and company size do not show a statistically significant positive influence, suggesting that these traditional metrics may be less effective in assessing stock performance in dynamic technology markets. The findings underscore the need for investors to prioritize profitability when evaluating technology stocks and prompt companies to strengthen their financial performance to enhance market valuation. This study contributes to the literature by offering empirical evidence specific to Indonesia’s digital economy and by providing practical implications for investment decision making in emerging markets.
Inovasi Packaging dan Pemasaran Digital bagi Usaha Mikro, Kecil, dan Menengah Suprihatin, Hasti; Pramitasari, Dini Ayu; Hasanah, Anisaul
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Edisi Mei 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v5i2.205

Abstract

Tujuan dari Kegiatan Pengabdian Masyarakat ialah guna memberi wawasan kepada masyarakat dan utamanya kepada UMKM sebagai pelaku usaha dalam mengoptimalkan kemasan suatu produk agar mempunyai nilai yang lebih berkualitas dan menghasilkan harga jual yang tinggi dengan adanya ide baru tentang packaging dan labeling produk. Metode berbentuk pelatihan dan sosialisasi,  dengan sejumlah metode pendekatan yang dipakai pada pelaksanaan program berikut mencakup: sosialisasi yang tujuannya guna mengoptimalkan pemahaman pelaku UMKM perihal Inovasi packaging dan pemasaran digital bagi UMKM dengan market place dan media sosial selain itu juga di lakukan pelatihan kepada UMKM dalam merancang pembuatan label/logo dan desain kemasan produk. Beberapa kegiatan yang dilakukan sebagai berikut; Pertama, penjelasan tentang inovasi dalam kemasan produk yang menarik, penggunaan label pada produk, dan penggunaan media sosial dan market place sebagai alat promosi digital; Kedua, berbagi pengalaman dan diskusi; dan terakhir, praktik langsung membuat label, pembungkus produk, dan penggunaan market place dan cara pembuatan produk yang menarik bagi pembeli dengan menggunakan gambar yang disesuaikan dengan produk yang dijual, Hal ini ditunjukkan bahwa setiap peserta sangat tertarik untuk memakai pemasaran produk melalui media sosial secara konsisten.
Assistance in Financial Management for SMEs in the Gresik Region Rusdiyanto, Rusdiyanto; Setyorini, Haryati; Suharto, Suharto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Ulum, Bustanul; Burhan, Umar; Sundari, Sri; Syafii, Mochamad; Hasanah, Anisaul; Tuharea, Firdaus Indrajaya; Ilham, Rachmad
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1868

Abstract

In an era where micro, small, and medium-sized businesses are developing and growing, proficiency in SMEs' financial reporting management is becoming increasingly important. This expansion is not unrelated to Indonesia's micro, small, and medium-sized enterprise (SMEs) growth, which is primarily concentrated in the Greek district and keeps growing every year. The supporting activities and training management of the financial report presentation of micro, small, and medium-sized enterprises SMEs in the village of Semampir, Cerme district of Gresik, are described in this article. This course aims to assist SMEs (micro, small, and medium-sized businesses) in becoming more proficient in handling financial reporting. The recording of financial transactions about cash inputs and cash outputs, the division of personal and corporate finances, financial protection, and financial planning are the four key topics covered in the supporting and training materials. In SMEs
Pembinaan Potensi Wirausaha Dalam Pengelolaan Usaha Angringan Syamlan, Adiba Fuad; Suharto, Suharto; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul; Ulum, Bustanul; Tuharea, Firdaus Indrajaya
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 1: February 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i1.24233

Abstract

Service activities are carried out based on the obstacles faced by a business actor, which reflects the inconsistency of business activities that have an impact on services that can be categorized as not good. This business activity has indications of poor management, and this is an essential need for business activities which cannot be separated from the importance of understanding financial management. To be precise, in this activity, business income or results that did not meet expectations were found. Through this activity, it is known that there are obstacles in financial management that affect workers' service to consumers and even the calculation of funding turnover or financing for the business. The aim and urgency of this service are to provide an understanding of the importance of commitment to financial recording so that it can become a benchmark and provide information on activities. Business the information in question is information that contains sustainable business activities. The stages of service implementation activities are divided into direct (face-to-face) and indirect (programmed arrival) implementation. The results of developing this simple recording concept are expected to provide new work patterns and new thinking for workers and business owners so that they can plan development activities that can be pursued.
Mengelola Untuk Bertumbuh: Analisis Data Panel Tentang Peran Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Anisaul Hasanah; Parasdya Pandhu Andanawarih
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2764

Abstract

This study investigates the influence of board independence, gender diversity, audit committee, institutional ownership on financial performance. Current literature provides various findings explaining the effect of corporate governance on financial performance. This study introduces a novel approach by integrating ROE and ROA as metrics of financial performance, a topic not extensively covered in the literature, particularly in the context of Indonesia. This study employs a panel regression model with fixed effects using data from 396 firm-year observations. The findings indicate a negative impact of gender diversity, audit committee, institutional ownership on financial performance. However, board independence indicates a positive impact on financial performance. Our study differs from previous research because we employ two measurement proxies ROA and ROE as indicators of financial performance, whereas prior studies typically used only one of these measures.
Evaluasi Perhitungan dan Pencatatan PPh Pasal 23 di Lembaga Nirlaba atau Organisasi Sosial yang Menggunakan Jasa Outsourcing Berkaitan dengan ISAK No 35 Dini Ayu Pramitasari; Anisaul Hasanah; Mochammad Syafii; Bustanul Ulum; Mutiara Cahyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6414

Abstract

This study aims to evaluate the calculation and recording of Income Tax (PPh) Article 23 in non-profit institutions or social organizations that use outsourcing services in relation to the implementation of ISAK No. 35. Using a descriptive qualitative research method, this study examines in depth the process of calculating Tax Article 23, the mechanisms of deduction, payment, and reporting, related accounting records, the level of compliance with ISAK No. 35 standards, as well as the problems and impacts of non-conformities that arise in practice. The results show that some non-profit institutions have calculated and deducted Tax Article 23 in accordance with the provisions, but there are still inaccuracies in the identification of tax objects, determination of rates, and administrative documentation. Accounting records show variations in compliance with ISAK No.35, especially related to transparency of disclosure and accountability of financial reports. In addition, there are obstacles such as limited understanding of human resources, lack of internal control systems, and minimal integration between the finance and tax departments. Inconsistencies in the management of Tax Article 23 have an impact on the potential for fiscal sanctions, decreased organizational credibility, and obstacles in presenting accurate financial reports. These findings are expected to contribute to improving tax and accounting governance in non-profit organizations so that they are more compliant with applicable tax regulations and financial reporting standards.
Co-Authors Adiba Fuad Syamlan Adiba Fuad Syamlan Agustin, Widat Amellia Putri Setianingrum Andanawarih, Parasdya Pandhu Arieyanto, Muhammad Asri Ady, Deni Riani, Bustanul Ulum Bustanul Ulum Dini Ayu Pramitasari Diniyah, Hikmatud Farras Mufidah, Imtiyaz Firdaus Indrajaya Tuharea Hasti Suprihatin Heri Siswantoro Ilham, Rachmad Imtiyaz Farras Mufidah Lalu Yayan Ardiansyah Mila, Shofiatul Mochammad Syafii Mufidah, Imtiyaz Farras Muhammad Halifatur Rahman Mutiara Cahyani Nur Khamidah Parasdya Pandhu Andanawarih Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Putra Hananto, Rifqi Ardiaztama Rachmad Ilham Rusdiyanto Rusdiyanto, Rusdiyanto Setyorini, Haryati Siti Fatimah Slamet Abdul Muslikh Suharto Suharto Sundari, Sri syafii, mochamad - tuharea, firdaus indrajaya Ulum, M Bustanul Umar Burhan, Umar