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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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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

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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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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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.

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

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.

EFFICIENCYANALYSIS OF COST COMPARE TO ASSETS ON SHARIA BANKWITH OFFICE CHANNELING Kusumaningsih, Ani; Juanda, Gustian; Marjohan, Masno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p95-103

Efficiency is a theoretically parameter that can be used to measure the bank performance. This research aims to find out the factors that can cause the efficiency value difference of Sharia Bank (Unit Usaha Syariah/UUS) in Indonesia, especially which have the office channeling facility. The research data is monetary data of Sharia Bank excludeBPD (Bank Pembangunan Daerah/Local Development Bank). It was obtained from Bank of Indonesia. Then, it was divided into input and output variables. The determination of input output variables at this research uses parametric approach, Stochastic Frontier Approach (SFA). Its input output variables consist of Total Loan, Total Effect, Labor Cost, Interest Cost, Total Cost and compare to Total Asset. The methods used in this study are measured in percentage. Closer to 100% means a bank acts more efficient. In each period (2011-2015), there are efficiency score, which is resulted by comparing one bank to others in sample. It implies that one bank acts as the most efficient bank in each year relatively to others. The efficiency score for the most efficient bank is 100%.The result of the analysis shows the mean of score for all of bank (UUS exclude BPD) is more than 99% which is nearly 100%. And the highest score is Bank OCBC NISP Tbk.

The Impact of Multichannel Marketing Strategy Implementation, HR Skills, and Customer Experience on Increased Sales in Small and Medium Enterprises Supriadi, Adih; Kusumaningsih, Ani; Rukmana, Arief Yanto; Prayetno, Bambang Eko
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1193

This study investigates the impact of multichannel marketing strategy implementation, human resource (HR) skills, and customer experience on increasing sales in small and medium enterprises (SMEs). Employing a quantitative research approach, data were collected from 190 SME representatives using a 5-point Likert scale and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that all three factors—multichannel marketing strategy, HR skills, and customer experience—have a positive and significant effect on sales performance. Among them, HR skills exhibit the strongest influence, followed by multichannel marketing strategy and customer experience. These results underscore the importance of integrating effective marketing strategies, enhancing HR competencies, and delivering superior customer experiences to drive sales growth in SMEs. The study provides valuable insights for SME practitioners and policymakers, emphasizing the need for a holistic approach to improving business performance through strategic investments in marketing, HR, and customer experience.

Dari Balaraja Mendunia: Strategi Pengelolaan Keuangan dan Inovasi Untuk UMKM Batik Balaraja Tangerang Kusumaningsih, Ani; Effriyanti; Siti Hannah
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47159

UMKM Batik Balaraja, Tangerang, memiliki potensi besar untuk memajukan perekonomian daerah dan melestarikan budaya, namun demikian saat ini sedang menghadapi tantangan dalam pengelolaan keuangan yang memengaruhi keberlanjutan usaha. Untuk mengatasi hal ini, program Pengabdian kepada Masyarakat (PkM) yang diinisisasi oleh para dosen Universitas Pamulang ini memberikan pelatihan dan pendampingan pengelolaan keuangan kepada pelaku UMKM tersebut. Pelatihan mencakup dasar-dasar akuntansi, seperti pencatatan transaksi, penyusunan laporan laba rugi, neraca, dan arus kas. Teknologi akuntansi sederhana, seperti Accurate Online, diperkenalkan untuk mempermudah pencatatan dan pengambilan keputusan strategis. Program ini juga fokus pada pemisahan keuangan pribadi dan bisnis, pengelolaan arus kas, dan perencanaan ekspansi. Dukungan tambahan berupa strategi pemasaran digital dan pemanfaatan e-commerce bertujuan memperluas jangkauan pasar. Dengan pelatihan ini, UMKM Batik Balaraja diharapkan mampu meningkatkan kapasitas keuangan, memperbaiki likuiditas, dan merencanakan pertumbuhan bisnis yang lebih berkelanjutan, hingga bisa mendunia, berkiprah secara internasional. Kata Kunci: UMKM Batik Balaraja, pengelolaan keuangan, laporan keuangan, pertumbuhan bisnis, teknologi akuntansi, Accurate Online, pemasaran digital.

English in Mathematics : Trends, Benefits, and Challenges in Southeast Asia Countries Syafi'i, Moh. Thoyib; Hidayat, Angga; Kusumaningsih, Ani; Friska, Yuliana; Nurmalia, Nurmalia
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 3 (2024): September
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i3.11979

This study aims to identify the application of English in mathematics teaching in Southeast Asia countries, focusing on trends across countries, methods, benefits, and challenges. This study employed a systematic literature review (SLR) method adapted from the PRISMA model, resulting in 17 relevant articles obtained from 141 articles in the Scopus and Web of Science databases.Â The data analysis technique of this research applied thematic analysis to review, identify, and analyze the data.Â The findings revealed that emerging research focused on learning policies and media, improving pedagogical practices, educational quality, and student learning outcomes. Malaysia is the country that has conducted the most research on this topic, with 11 articles, followed by the Philippines and Thailand, each with 2 articles. The majority of studies used qualitative methods and mixed methods. The benefits of using English in mathematics instruction included avoiding translation errors, supporting the implementation of global learning, enhancing soft skills and problem-solving abilities, supporting future career prospects, and improving the quality of learning with support from teachers and related parties. Some challenges faced include varying skills and readiness of teachers and students, the availability and utilization of resources, and the different impacts on students, especially those from diverse demographics. Additionally, cultural and linguistic gaps between English and studentsâ€™ mother tongue, the rapid adoption of English policies in mathematics teaching, and necessary pedagogical adjustments also present challenges.

Penyuluhan Kepatuhan Pajak Bagi Umkm Dalam Mendukung Akses Layanan Publik Dan Keberlanjutan Usaha Di Daerah Benda Baru Riswanto, Ahmad; Firmansyah, Adam; Khakiki, Faisal Nur; Azhari, Andi; Kusumaningsih, Ani; Sugeng, Andry
Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2440

Kegiatan Usaha mikro, kecil, dan menengah memiliki peran strategis dalam mendukung perekonomian nasional, namun masih banyak pelaku usaha yang mengalami kesulitan dalam memenuhi kewajiban perpajakan akibat keterbatasan literasi digital dan kurangnya pemahaman terhadap prosedur administrasi perpajakan. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran perpajakan serta memperkuat kemampuan pelaku usaha dalam memanfaatkan sistem pelaporan pajak elektronik secara mandiri. Program dilaksanakan melalui kegiatan sosialisasi, pelatihan interaktif, dan pendampingan praktik yang berfokus pada pelaporan pajak secara elektronik serta kepatuhan pajak dasar bagi usaha mikro dan kecil. Pendekatan yang digunakan menekankan pembelajaran partisipatif, praktik langsung, dan pendampingan berkelanjutan guna memastikan terjadinya transfer pengetahuan dan pengembangan keterampilan praktis. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap tanggung jawab perpajakan, meningkatnya kepercayaan diri dalam menggunakan platform pajak digital, serta kesadaran yang lebih tinggi mengenai pentingnya pelaporan pajak yang tepat waktu dan akurat. Program ini berkontribusi dalam mendorong kepatuhan pajak yang berkelanjutan di kalangan pelaku usaha kecil serta mendukung tujuan yang lebih luas dalam memperkuat pembangunan ekonomi yang inklusif dan bertanggung jawab.

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