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All Journal Jurnal Scientia Journal Of Human And Education (JAHE) Jurnal Abdi Masyarakat Multidisiplin Jurnal Multidisiplin Sahombu Jurnal Portofolio: Jurnal Manajemen dan Bisnis Journal Abdimas Paspama Service
Fahmi, Darul
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SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN GUNA MENINGKATKAN USAHA UMKM DI POKDARWIS EKOWISATA KERANGGAN TANGERANG SELATAN Fahmi, Darul; Halimah, Imar; Yusuf, Yusuf
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 2 (2024): Agustus: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i2.1536

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada para pelaku UMKM di Pokdarwis Ekowisata Keranggan Tangerang Selatan tentang pentingnya pencatatan transaksi dan penyusunan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Sebelum kegiatan ini dilaksanakan, para pelaku UMKM di lokasi tersebut belum melakukan pencatatan keuangan secara detail, yang menyebabkan kesulitan dalam pengambilan keputusan keuangan dan evaluasi kinerja usaha. Metode yang digunakan dalam kegiatan ini adalah sosialisasi langsung dan pelatihan praktis, yang mencakup penyuluhan teori dasar akuntansi, diskusi tanya jawab, serta praktek penyusunan laporan keuangan. Kegiatan ini melibatkan 14 peserta yang terdiri dari anggota komunitas dan dosen dari Universitas Pamulang. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya laporan keuangan yang akurat dan sesuai standar, meskipun masih terdapat beberapa kendala dalam penerapan praktis. Evaluasi kegiatan menunjukkan bahwa para peserta mampu mempraktekkan pencatatan transaksi dan penyusunan laporan keuangan dengan lebih baik setelah mendapatkan pelatihan.
ANALYSIS OF PROFITABILITY AND LIQUIDITY AT XYZ INSURANCE BROKER IN THE PERIOD OF 2019-2020 Fahmi, Darul
Jurnal Scientia Vol. 11 No. 02 (2022): Education, Sosial science and Planning technique, November
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v11i02.2609

Abstract

This study aims to analyze the liquidity and profitability of XYZ Insurance Broker during the 2019-2020 period. By assessing the company’s financial performance through key financial ratios such as the Current Ratio, Quick Ratio, Cash Ratio, Profit Margin, Return on Investment (ROI), and Return on Equity (ROE), this research provides insight into the company’s ability to meet short-term obligations and generate profits. The research utilized both primary and secondary data, gathered through interviews with the company's finance department and documentation in the form of financial reports. The findings indicate that XYZ Insurance Broker has made improvements in its liquidity and profitability, although the results are still below industry standards. While the Current and Quick Ratios have shown some improvement, the Cash Ratio and Cash Turnover Ratio have significantly declined, indicating the need for better cash and receivables management. Profitability has also improved, with increases in the Net Profit Margin and ROE, but the figures remain below industry expectations. To achieve optimal financial performance, XYZ Insurance Broker needs to implement more aggressive strategies, including enhancing operational efficiency, improving working capital management, and diversifying products and services. These efforts are expected to improve the company's liquidity and profitability in the future, aligning it with industry standards.
PEMANFAATAN ARTIFICIAL INTELLIGENCE (AI) DALAM MENUNJANG KEGIATAN BELAJAR DAN MENGAJAR DI SMP MUHAMMADIYAH PARAKAN PAMULANG, KOTA TANGERANG SELATAN, BANTEN Anthoni, Lukman; Faisal, Rahman; Fahmi, Darul
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1813

Abstract

This community service activity aims to improve the quality of education at SMP Muhammadiyah Parakan Pamulang through the utilization of Artificial Intelligence (AI). Using a school-needs-based approach, the program includes situational analysis, interactive training, and technical assistance for students and teachers. The lecture method was employed to introduce AI and its applications in education, while the discussion method encouraged active participant engagement in addressing challenges and practical solutions. Hands-on training involved demonstrations of AI-based tools such as adaptive learning platforms, virtual tutors, and automated evaluation applications. Evaluations indicated an increase in participants' understanding of AI usage and enthusiasm for integrating technology into teaching and learning activities. This program not only enriched participants' skills but also provided strategic solutions to enhance the effectiveness of technology-based education. This approach is expected to create a modern, adaptive, and sustainable learning ecosystem in the school.
The Influence of Capital Structure and Governance on Financial Performance Fahmi, Darul; Sawukir, Sawukir
Jurnal Multidisiplin Sahombu Vol. 5 No. 03 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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Abstract

This study examines the influence of capital structure (Debt-to-Equity Ratio/DER) and corporate governance (independent commissioners) on financial performance, measured by Return on Assets (ROA). Using multiple linear regression analysis on companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, the findings reveal that independent commissioners have a significant positive impact on ROA, while capital structure does not significantly influence profitability. The R Square value of 41.5% indicates that capital structure and corporate governance explain only part of ROA variations, with the remaining 58.5% influenced by other factors. These results highlight the importance of strong governance in enhancing financial performance and suggest that companies should focus on transparent and accountable management practices to achieve sustainable growth.
Determinants of Financial Risk Management in Micro, Small, and Medium Enterprises (MSMEs) in South Tangerang Fahmi, Darul; Faisal, Rahman; Anthoni, Lukman
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study explores the key determinants influencing financial risk management in micro, small, and medium enterprises located in South Tangerang. These enterprises play a crucial role in regional economic development but often face vulnerability due to limited resources and weak internal financial controls. The research examines the effects of financial governance, income tax management, business debt handling, and debt ratio on the effectiveness of financial risk management. Data were collected through a structured questionnaire and analyzed using the Structural Equation Modeling approach with Partial Least Squares. The findings reveal that financial governance and income tax management significantly enhance the quality of financial risk management practices. Conversely, the impact of business debt management and debt ratio was found to be statistically insignificant. These results suggest that strengthening financial administration and tax compliance is essential to mitigating financial risks. The study offers practical implications for policymakers, stakeholders, and MSME owners to develop more resilient financial strategies.
Pengaruh Laba Akuntansi, Arus Kas Operasi Dan Ukuran Perusahaan Terhadap Financial Distress Pada Emiten Asuransi Di Bursa Efek Indonesia Umam, Danang Choirul; Fahmi, Darul; Halimah, Imar
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 3 No. 3 (2024): Manajemen Strategik dan Analisis Strategi Lembaga dan Perusahaan
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpjmb.v3i3.304

Abstract

This This study aims to investigate the influence of accounting profit, operating cash flow, and firm size on the risk of financial distress in insurance companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The analytical method used is logistic regression to measure the impact of the independent variables on the dependent variable. This research is expected to contribute to the management of insurance companies in designing effective financial strategies and provide important information for regulators and capital market stakeholders. The results of the study indicate that operating cash flow has a significant effect on financial distress. Conversely, accounting profit and firm size do not show a significant effect on financial distress. Based on these findings, it is recommended that insurance companies adopt comprehensive and proactive management strategies, including effective cash flow management, revenue diversification, comprehensive risk management, and operational efficiency improvements to help manage financial distress risk and achieve long-term financial stability.
Pengaruh Intensitas Modal dan Sales Growth Terhadap Penghindaran Pajak : Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia 2019 – 2023 Melati, Erma; Fahmi, Darul
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of capital intensity and sales growth on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange. Tax avoidance is measured using the proxy of the ratio of cash tax payments to profit before tax. This research employs a quantitative approach with secondary data obtained from annual financial reports published through the official website of the Indonesia Stock Exchange. Data analysis was conducted using panel data regression with a random effects model, selected based on the results of the model specification test. The findings reveal that capital intensity has a significant effect on tax avoidance, whereas sales growth does not show a significant effect. These results provide implications for corporate management to optimize fixed asset management strategies, as well as for regulators in formulating more effective tax policies to minimize tax avoidance practices.
Upaya Peningkatan Penjualan dan Laba Melalui Digital Marketing Pada UMKM Toko Asih Hijab Cantik (AHC) Erliana, Erliana; Fahmi, Darul
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.674

Abstract

Pengabdian pada masyarakat sebagai salah satu darma perguruan tinggi menepati posisi yang strategis dalam menimba dan mendidik masyarakat untuk meningkatkan kualitas hidup masyarakat. Kegiatan pemasaran yang memanfaatkan kecanggihan teknologi digital sering kali disebut dengan digital marketing. Pada era globalisasi saat ini, UMKM merupakan salah satu usaha yang digemari masyarakat karena UMKM adalah sebuah usaha yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Adapun mitra dalam pelaksanaan pengabdian masyarakat ini yaitu pada toko Asih Hijab Cantik (AHC), Toko Asih Hijab Cantik merupakan sebuah UMKM yang bergerak di bidang busana muslim , toko muslim ini termasuk salah satu toko muslim yang sudah memiliki konsumen tetap. Akan tetapi dalam kegiatan pemasarannya masih sangat minim dan cenderung masih tradisional. Berdasarkan analisis situasi tersebut baik dari hasil observasi maupun wawancara, maka didapatkan permasalahan sebagai berikut: 1) Kurangnya pemanfaatan media sosial, sehingga belum banyak orang yang mengetahui toko Asih Hijab Cantik tersebut; 2) Toko Asih Hijab Cantik belum terdaftar pada Google Maps sehingga banyak orang yang masih kebingungan dalam mencari lokasi mitra. Untuk Mengatasi Permasalahan di atas, maka penulis melakukan pengabdian masyarakat dalam upaya meningkatkan penjualan melalui strategi pemasaran digital marketing pada UMKM dengan program kerja upaya meningkatkan penjualan dan laba melalui digital marketing pada UMKM Asih Hijab Cantik berupa penjelasan tentang pentingnya peranan digital marketing bagi perkembangan bisnis UMKM, terutama dalam hal meningkatkan kegiatan promosi sehingga mendapatkan laba sesuai target serta praktek langsung disertai cara pembuatan akun di media digital. Dengan hasil karyawan sudah mampu melakukan promosi di media sosial dengan memanfaatkan digital marketing yaitu instagram.
The Effectiveness of Organizational Management in Community Empowerment Programs: A Case Study of the Community Empowerment Institution (LPM) in Rempoa Urban Village Fahmi, Darul; Anthoni, Lukman; Faisal, Rahman
Abdimas Paspama Vol. 3 No. 02 (2025): Abdimas Paspama, 2025, June 2025
Publisher : Abdimas Paspama

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Abstract

This community service program aimed to enhance the effectiveness of organizational management within the Community Empowerment Institution (LPM) in managing community development programs in Rempoa Urban Village, Ciputat Timur, South Tangerang. LPM plays a strategic role in improving social and economic welfare through the planning, implementation, and monitoring of empowerment programs. However, challenges such as limited resources, weak coordination, and unsystematic program structures hinder their effectiveness. The program applied participatory methods including assessments, presentations, discussions, and mentoring involving LPM administrators and community members. Results showed improvements in LPM’s managerial capacity, program planning, stakeholder collaboration, and community engagement. In addition, the program contributed to increasing sustainability, economic independence, and professional credibility of LPM. Nevertheless, issues such as low public participation, inadequate monitoring, and the lack of consistent program documentation were identified. Strengthening internal communication, adopting bottom-up approaches, and building strategic partnerships are recommended. The program concludes that continuous support and adaptive management are essential for long-term community empowerment success.
Co-Authors Anthoni, LUkman Erliana, Erliana Faisal, Rahman Halimah, Imar Melati, Erma Sawukir, Sawukir Umam, Danang Choirul Yusuf Yusuf