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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat The Manager Reveiew IIJSE GEMBIRA (Pengabdian Kepada Masyarakat)
Kusumaningsih, Ani
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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GREEN ENTREPRENEURSHIP IN INCREASING INCOME OF FAMILY BUSINESS AT KERANGGAN ECOTOURISM Kusumaningsih, Ani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This conceptual paper discusses about green entrepreneurship which will be developed at Keranggan ecotourism in South Tangerang, which has an impact to increase their income for family business. The example for family business is a cassava chips industry that able to produce 30 kg/day. If the selling price is IDR 40,000/kg, and the production cost is IDR 25,000/kg, then the profit is IDR 450,000/day (IDR 13,500,000/month). Whereas previously their average income is IDR 50,000/day. Thus, there is a significant increase in income. Development of ecotourism using green entrepreneurship concept is in line with the national development focus in 2018 such as: manufacturing sector (industry), agriculture and tourism. Based on data, in 2013 the poverty rate in Keranggan is still very high. So, the aims of this research are: to find the way to increase income for family business through green entrepreneurship, how to encourage the community and implement green entrepreneurship as well
GREEN ENTREPRENEURSHIP IN INCREASING INCOME OF FAMILY BUSINESS AT KERANGGAN ECOTOURISM Kusumaningsih, Ani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i3.157

Abstract

This conceptual paper discusses about green entrepreneurship which will be developed at Keranggan ecotourism in South Tangerang, which has an impact to increase their income for family business. The example for family business is a cassava chips industry that able to produce 30 kg/day. If the selling price is IDR 40,000/kg, and the production cost is IDR 25,000/kg, then the profit is IDR 450,000/day (IDR 13,500,000/month). Whereas previously their average income is IDR 50,000/day. Thus, there is a significant increase in income. Development of ecotourism using green entrepreneurship concept is in line with the national development focus in 2018 such as: manufacturing sector (industry), agriculture and tourism. Based on data, in 2013 the poverty rate in Keranggan is still very high. So, the aims of this research are: to find the way to increase income for family business through green entrepreneurship, how to encourage the community and implement green entrepreneurship as well
PENGUATAN LITERASI PERPAJAKAN UMKM SEBAGAI INSTRUMEN KEBERLANJUTAN DAN UPAYA PENDEKATAN PRAKTIS TERHADAP PEMBAYARAN DAN PELAPORAN PAJAK PPH FINAL 0,5% UMKM Nur, Neng Entang Fatimah Iam; Amazihono, Feri Idawati; Nasution, Nurjamilah; Kusumaningsih, Ani
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 3 No 04 (2025): AGUSTUS 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan literasi perpajakan pelaku UMKM di Kec Cipayung, Depok. Rendahnya pemahaman pelaku UMKM terhadap kewajiban perpajakan, khususnya terkait PPh Final 0,5% sesuai PP Nomor 55 Tahun 2022, menjadi tantangan utama dalam mewujudkan kepatuhan fiskal yang berkelanjutan. Mahasiswa Magister Akuntansi Universitas Pamulang memberikan edukasi dan pelatihan praktis terkait administrasi perpajakan, yang mencakup perhitungan, pembayaran, hingga pelaporan pajak secara daring melalui sistem Coretax. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui penyampaian materi, simulasi langsung, dan konsultasi personal. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan kemampuan peserta dalam melaksanakan kewajiban perpajakan secara mandiri. Program ini diharapkan menjadi langkah awal pembentukan budaya administrasi usaha yang tertib dan transparan.
The Effect of Enterprise Risk Management and Environmental Disclosure on Firm Value with Good Corporate Governance as a Moderating Variable Kristiyanto, Kristiyanto; Rosini, Iin; Kusumaningsih, Ani
The Manager Review Vol. 7 No. 2 (2025)
Publisher : UNIB Press

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Abstract

This study aims to examine the influence of Enterprise Risk Management (ERM) and Environmental Disclosure on firm value, and the moderating effect of Good Corporate Governance (GCG). The research adopts a quantitative approach using panel data regression. The sample consists of 20 mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. Variables were measured using COSO for ERM, GRI 300 for Environmental Disclosure, and independent board proportion for GCG. Environmental Disclosure has a significant positive effect on firm value, whereas ERM does not show a significant effect. GCG significantly moderates the effect of ERM on firm value, but not the effect of Environmental Disclosure This study integrates ERM, environmental disclosure, and corporate governance in the mining sector context with a moderating variable approach. It contributes empirically by exploring the role of GCG in enhancing the value impact of ERM and environmental transparency. Firms should enhance environmental transparency and apply structured risk management supported by effective governance to improve firm value.
The Influence of Good Corporate Governance and Enterprise Risk Management on Economic Performance with Corporate Ethical Identity as a Mediating Variable Immami, Immami; Rosini, Iin; Kusumaningsih, Ani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8241

Abstract

This study analyzes the relationship between Good Corporate Governance (GCG), Enterprise Risk Management (ERM), and Economic Performance, with Corporate Ethical Identity (CEI) as a mediating variable. The research sample consists of companies participating in the CGPI program from 2020 to 2023. Using a quantitative method with panel data regression analysis via EViews 13, the study finds that both GCG and ERM have a positive influence on the formation of CEI. However, GCG and ERM do not directly affect Economic Performance. Conversely, CEI is proven to have a positive and significant impact on Economic Performance. A key finding of this study is that CEI serves as a full mediator, meaning the influence of GCG and ERM on Economic Performance is entirely channeled through the strengthening of Corporate Ethical Identity.
PENDAMPINGAN MAHASISWA DAN PARA PENDIDIK UNTUK MENDAPATKAN BEASISWA LUAR NEGERI OLEH PENERIMA BEASISWA Kusumaningsih, Ani; Syafi'i, Moh. Thoyib; Friska, Yuliana; Anggraini, Anita; Hidayat, Angga
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17058

Abstract

Dalam menghadapi iklim persaingan yang semakin ketat dan daya saing yang semakin tinggi di masa mendatang, ketersediaan Sumber Daya Manusia (SDM) yang berkualitas merupakan suatu keniscayaan. Sejalan dengan hal tersebut, dalam upaya peningkatan kualitas sumber daya manusia, salah satu cara yang dapat ditempuh adalah melalui pendidikan. Namun karena biaya pendidikan di Indonesia masih cukup tinggi, terutama untuk pendidikan di tingkat perguruan tinggi, masih banyak generasi bangsa yang mengalami kendala dalam mendapatkan pendidikan ini. Terkadang mereka tidak memiliki kesempatan untuk melanjutkan pendidikan ke jenjang yang lebih tinggi dengan segala keterbatasan yang ada. Dari permasalahan yang telah diuraikan di atas, kami dosen Universitas Pamulang mencoba merespon dengan menggulirkan ide-ide kecil melalui pelaksanaan kegiatan pengabdian kepada masyarakat yang menjadi salah satu tugas pokok dosen sebagaimana tertuang dalam tri dharma perguruan tinggi yaitu pendidikan, penelitian dan pengabdian masyarakat. Kegiatan tersebut merupakan webinar bagi para pemburu beasiswa yang akan diadakan untuk umum dengan tema How to Get Fully Funded Scholarship. Webinar ini menghadirkan beberapa pembicara yang berkompeten, karena mereka merupakan penerima beasiswa di universitas-universitas di Amerika, Eropa, Australia, dan Asia. Ada dua tujuan yang telah dirintis dari diadakannya webinar ini. Yang pertama adalah untuk memudahkan para pemburu beasiswa dalam mendapatkan informasi dan bantuan terkait tips dan cara mendapatkan beasiswa baik di dalam maupun di luar negeri. Yang kedua adalah penggalangan dana.
Co-Authors Amazihono, Feri Idawati Angga Hidayat Anita Anggraini Friska, Yuliana Immami, Immami Kristiyanto, Kristiyanto Nasution, Nurjamilah Nur, Neng Entang Fatimah Iam Rosini, Iin Syafi'i, Moh. Thoyib