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All Journal JURNAL ECONOMIA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Econosains SINERGI: Jurnal Ilmiah Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL VISIONIDA JURNAL AKUNIDA JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Terapan Manajemen dan Bisnis International Journal of Research in Community Services International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Ekonomi dan Bisnis Center of Knowledge Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Rudence: Rural Development for Economic Resilience Utsaha: Journal of Entrepreneurship Jurnal Abdi Masyarakat Multidisiplin International Journal Administration, Business & Organization Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Return : Study of Management, Economic and Bussines Journal of Business, Social and Technology The Es Economics and Entrepreneurship The Es Accounting and Finance Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Kabar Masyarakat Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Prosiding Amal Insani Foundation IIJSE International Journal of Management and Business Applied Asian Journal of Management, Entrepreneurship and Social Science International Journal of Economics, Accounting, and Management Multidisciplinary Indonesian Center Journal Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Hari Gursida
Universitas Pakuan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE FOR SUSTAINABLE BUSINESS IN BUMDES IN BOGOR DISTRICT Hari Gursida; Didik Notosudjono; Yohannes Indrayono; Hendro Sasongko
Rural Development For Economic Resilience (RUDENCE) Vol. 2 No. 2 (2023): Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v2i2.45

Abstract

ABSTRACT There are quite a number of Village-Owned Enterprises (BUMDES) in the Bogor Regency area. However, of the number of BUMDES there are still a few whose business conditions are in the developing and advanced category. By looking at this condition, community service activities are aimed at providing ways, namely how to apply good business governance for sustainable businesses, especially for BUMDes that are in the developing and advanced category, so that their business can be sustainable. The method of implementing community service is carried out by first determining which BUMDES are in the developing and advanced category, identifying BUMDES problems, classifying BUMDES problems, analyzing and providing solutions and their implementation. The results of this activity BUMDES must apply governance in the fields of finance, human resources, and taxation in a good and consistent manner so that the business runs in a sustainable manner. ABSTRAK Jumlah Badan Usaha Milik Desa (BUMDES) cukup banyak di wilayah Kabupaten Bogor. Namun, dari jumlah BUMDES masih ada beberapa yang kondisi usahanya masuk kategori berkembang dan maju. Dengan melihat kondisi tersebut, kegiatan pengabdian kepada masyarakat ditujukan untuk memberikan cara-cara, yaitu bagaimana menerapkan tata kelola usaha yang baik bagi usaha yang berkelanjutan, khususnya bagi BUMDes yang berada dalam kategori berkembang dan maju, sehingga usahanya dapat berkelanjutan. Metode pelaksanaan pengabdian kepada masyarakat dilakukan dengan terlebih dahulu menentukan BUMDES mana yang masuk kategori berkembang dan maju, mengidentifikasi permasalahan BUMDES, mengklasifikasikan permasalahan BUMDES, menganalisis dan memberikan solusi serta pelaksanaannya. Hasil dari kegiatan ini BUMDES harus menerapkan tata kelola di bidang keuangan, sumber daya manusia, dan perpajakan secara baik dan konsisten agar usaha berjalan secara berkelanjutan.
Financial performance, capital structure, and firm's value: The moderating role of dividend policy N Rusnaeni; Dani Rahman Hakim; Hari Gursida; Hendro Sasongko
Journal of Busiess, Social and Technology (Bustechno) Vol. 4 No. 1 (2023): Journal of Business, Social and Technology (Bustechno)
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.44 KB) | DOI: 10.46799/jbt.v4i1.113

Abstract

This study examines the effect of financial performance and capital structure on firm value with dividend policy as a moderating variable. The sample in this study was 13 property and real estate sector companies from 2011 to 2020, with a total of 130 observations. This study found that financial performance and capital structure positively affect firm value. Meanwhile, this study finds that dividend policy cannot moderate the effect of financial performance and capital structure on firm value. The results of this study indicate that property and real estate investors still prioritize the firm's financial performance. Investors are relatively more cautious in investing in property and real estate sector companies even though the dividends offered are pretty high. Thus, property and real estate sector companies need to be more creative in improving their financial performance and obtaining resources to develop their business.
Financial performance, capital structure, and firm's value: The moderating role of dividend policy N Rusnaeni; Hari Gursida; Hendro Sasongko; Dani Rahman Hakim
Journal of Business Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of financial performance and capital structure on firm value with dividend policy as a moderating variable. The sample in this study was 13 property and real estate sector companies from 2011 to 2020, with a total of 130 observations. This study found that financial performance and capital structure positively affect firm value. Meanwhile, this study finds that dividend policy cannot moderate the effect of financial performance and capital structure on firm value. The results of this study indicate that property and real estate investors still prioritize the firm's financial performance. Investors are relatively more cautious in investing in property and real estate sector companies even though the dividends offered are pretty high. Thus, property and real estate sector companies need to be more creative in improving their financial performance and obtaining resources to develop their business.
The Effect of Transfer Pricing On Taxes Is Reviewed From Its Relationship With Tunneling Incentives, Intangible Assets, Leverage, And Profitability Mamay Komarudin; Hari Gursida; Yohanes Indrayono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 2 No. 04 (2022): November,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

These transfer pricing in multinational companies, there are other motivations besides taxes that affect the management in order to increase profits in the current period. From several studies that have been carried out previously, these motivations include tunnelling incentives, intangible assets, leverage, and profitability for all of these motivations are some of the factors that can influence the company's decision to implement transfer pricing policies. The purpose of the study is to find out the effect of taxes, tunnelling incentives, intangible assets, leverage, and profitability on transfer pricing in multinational companies and to find out whether there is causality between taxes and transfer pricing in multinational companies. . Enis this research is explanatory research using data from 2010-2020. The population in this study, namely all multinational companies in the manufacturing and services sector listed on the KOMPAS 100 index on the Indonesia Stock Exchange (IDX), amounted to 100 companies. Sampel was chosen purposively, namely companies that were members of the KOMPAS 100 index in 2010-2020, totalling 100 companies. The data collection technique in this study is documentation and analysis using a simultaneous equation model for panel data analysis and the Granger causality test. Based on the results of the study, it can be concluded that: 1) Magnitude has a positive effect on the amount of transfer pricing, indicated by the p-value of the tax variable t-test of 0.000 < 0.05; 2) Tis the causal relationship between taxes and transfer pricing, the amount of tax affects transfer pricing, on the contrary transfer pricing also affects the amount of tax, indicated by the p-value of the Granger causality test < 0.05; 3) Tunneling incentive has no effect on the amount of transfer pricing, indicated by the p-value of the t-test variable tunneling incentive of 0.6192 > 0.05; 4) Intangible assets have no effect on the amount of transfer pricing, indicated by the p-value of the t-test variable intangible assets of 0.8939 > 0.05; 5) Leverage has no effect on the amount of transfer pricing, indicated by the p-value of the t-test variable leverage of 0.3329 > 0.05; 6) Profitability has no effect on the amount of transfer pricing, indicated by the profitability variable t-test p-value of 0.3354 > 0.05
Sosialisasi Akses Permodalan Di UMKM Tajur Halang Makmur Kabupaten Bogor Jawa Barat Muharam, Hari; Gursida, Hari; Hurdawaty, Ramon; Asmana, Yandi; Hammad, Hammad; Suyatno, Endi
Al-Ijtimā': Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Oktober
Publisher : Lembaga Penelitian, Publikasi Ilmiah dan Pengabdian kepada Masyarakat (LP3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/aijpkm.v4i1.95

Abstract

Salah satu tantangan yang dihadapi pelaku UMKM, terutama di Kabupaten Bogor, Jawa Barat, adalah askes permodalan. Masalah akses permodalan disebabkan oleh beberapa faktor, seperti hambatan administrasi dan hambatan lain yang membuat sulit bagi para pelaku UMKM mendapatkan pembiayaan. Tidak adanya akses informasi dan pelaporan keuangan yang memadai yang diperlukan untuk mendapatkan pendanaan menyebabkan kesulitan untuk mendapatkan permodalan Kegiatan pengabdian ini dilakukan dengan memberikan sosialisasi kepada kelompok UMKM Tajur Halang Makmur di Kecamatan Tajur Halang, Kabupaten Bogor. Kegiatan pengabdian dilakukan dalam bentuk sosialisasi yang diikuti dengan diskusi dan tanya jawab. Kegiatan pengabdian kepada masyarakat ini akan membantu pelaku UMKM mendapatkan pemahaman yang lebih baik tentang cara mendapatkan permodalan dari lembaga perbankan dan non-perbankan. Hasil kegiatan pengabdian ini merekomendasikan bahwa pemangku kebijakan terkait dengan pengembangan UMKM untuk dapat membantu menyelesaikan masalah permodalan yang dihadapi oleh para pelaku UMKM.
Pendampingan Digital Marketing, Media Sosial Dan Modal Usaha Terhadap Forum UMKM Tajur Halang Kabupaten Bogor Muharam, Hari; Gursida, Hari; Hidayat Susilowati, Isnurrini; Widiyanti, Wiwik; Tuti Alawiah, Enok; Widasiwi, Herlin
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 2 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v3i2.2923

Abstract

The Tajur Halang SME Forum is an organization that consists of business operators who reside in the Tajur Halang District of Bogor Regency.These operators face challenges in marketing their products, introducing them to customers, and securing business capital for ongoing operations.The aim of this community service is to offer training in digital marketing, social media utilization for product marketing, and accessible methods for acquiring business capital.The approach involves a series of training sessions that start with group forum discussions, a situational analysis of the partners, pre-tests, main training activities, and post-tests.The results of these activities show an improvement in the partners' knowledge, skills, and abilities in digital marketing, using Instagram for branding and brand awareness, managing engagement, and accessing business capital
MENGGALI DAN MEMBANGUN KEUNGGULAN KOMPETITIF MELALUI KEARIFAN LOKAL PADA MASYARAKAT ADAT KASEPUHAN CIPTA GELAR KABUPATEN SUKABUMI Muharam, Hari; Gursida, Hari; Susilowati, Isnurrini Hidayat; Widiyanti, Wiwik; Alawiah, Enok Tuti; Setianingrum, Herlin Widasiwi
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 3 (2023): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i3.1120

Abstract

Masyarakat adat Kasepuhan Cipta Gelar, Kabupaten Sukabumi, Jawa Barat. Adalah masyarakat adat yang masih mempertahankan pola hidup tradisionalnya yang kaya akan kearifan lokal dalam pengelolaan tanah, pertanian, dan sumber daya air. Namun penerapan prinsip-prinsip ekonomi sirkular perlu disempurnakan lebih lanjut, seperti prinsip repair dan recovery pada penggunaan tanah dan sistem pertanian, serta prinsip recycle pada pengolahan air. Oleh karena itu, perlu peran Perguruan Tinggi untuk memberikan penyuluhan akan pentingnya hal itu. Hasil pengabdian masyarakat menunjukkan ada antusias pada masyarakat Kasepuhan Cipta Gelar untuk menerapkan prinsip-prinsip ekonomi sirkular, terutama pada pengelolaan tanah dan pertanian. Masyarakat menggunakan polikultur, pupuk organik, dan bibit turun-temurun untuk menjaga kesuburan tanah dan meminimalisir limbah pertanian. Selain itu, air dimanfaatkan secara efisien, termasuk penggunaannya sebagai sumber energi listrik melalui PLTA dengan menggunakan turbin. Sehingga kedepannya, masyarakat adat Kasepuhan Cipta Gelar dapat dijadikan contoh bagi masyarakat lain dalam menerapkan konsep ekonomi sirkular. Keberhasilan mereka dalam memanfaatkan kearifan lokal untuk mencapai keberlanjutan lingkungan dan ekonomi regional merupakan kontribusi yang signifikan terhadap pengembangan model ekonomi yang berkelanjutan di Indonesia.
THE ANALYSIS OF BALANCED POLICIES IN WAQF BASED FINANCIAL MANAGEMENT ON PRIVATE HIGHER EDUCATION IN WEST JAVA Warizal; Gursida, Hari; Sasongko, Hendro
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 2 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i2.332

Abstract

The main problem for private universities in Indonesia is the ability to finance the institution's  operations independently and the main source of income for financing is still sourced from tuition fees paid by students. For waqf-based private universities, another problem is that assets cannot be used as collateral to obtain funding assistance from financial institutions. This situation causes waqf-based private universities to strive to manage finances properly for there is no waste and fraud. The purpose of this research was to examine the effect of transformational leadership, organizational commitment and competence of financial human resources through a balanced budget policy on the effectiveness of waqf-based private university financial management. The research method used was explanatory, and the data were collected using a questionnaire given by waqf-based private university financial leaders and staff, then analyzed using Partial Least Square (PLS) approach. The results of the research shows that balanced budget policies mediate transformational leadership, organizational commitment, financial HR competence have a positive influence on Financial Management Effectiveness as illustrated by t-statistic value (4.021) > 1.66 with a p-value (0.000) <0.05. Waqf-based private universities can increase the effectiveness of financial management through a balanced budget policy model in accordance with the characteristics of the institution supported by proper leadership, organizational commitment and competence of financial human resources which are continuously improved.
Maggot Cultivation Business Development Strategy at the Siliwangi Unit Waste Bank Gandhy, Abel; Gursida, Hari; Sunarta, Ketut; Marota, Rochman; Zaini, Oktori Kiswati
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2785

Abstract

Research on maggot farming business development strategies is still relatively limited. This research is important because it provides recommendations for business strategies that can maximize the development of the company's business. The Black Soldier Fly (BSF) larval cultivation business at the Siliwangi Unit Waste Bank has the potential to grow bigger. Business strategy provides sustainable planning to manage resources comprehensively and identify conditions for achieving future business success and gaining maximum profit. This research was conducted at the Siliwangi Unit Waste Bank, Bogor City, which was selected purposively because the BSF larval cultivation activities there have the potential to be developed further. This research uses quantitative and qualitative data sourced from primary and secondary data. Primary data were collected through surveys and direct observations by researchers, while secondary data were obtained from institutional reports, journals, books, news articles, and other library sources. Internal environment (IFE) and external environment (EFE) analysis were conducted to identify factors that could influence business success. The results of this analysis were used in the Internal-External Matrix (IE) which produced three main strategies: Growth, Stability, and Reduction Strategies. These strategies are the basis for developing the maggot cultivation business at the Siliwangi Unit Waste Bank.
The influence of ROA and Sales Growth on Firm Size Hamzah, Zeze Zakaria; Gursida, Hari; Indrayono, Yohanes
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.326

Abstract

The Industrial Revolution is a time when human work in various fields began to be replaced by machines. This study wants to examine how the effect of Return of Assets and Sales growth on firm size. The population in this study were 263 companies. And observations were made in accordance with the criteria and found a total sample of 40 companies. The data analysis method used in this research is Regression. The results are 1) Return on Assets has a negative effect on financial distress 2) Sales Growth has a negative effect on financial distress is rejected.
Co-Authors Ade Ratna Sari, Ade Ratna Adhi Wichaksono Afif, M Nur Agus Setyo Pranowo Aminudin Aminudin Andy Lasmana Andy Lasmana Anggorodi, Riza Aditriawan Ardhiati Octaviani Baliyah Munadjat Bambang Siswanto Chih Seong SU Dani Rahman Hakim Dani Rahman Hakim, Dani Rahman Dede Hikmat Maulana Dodi Haryadi Doni Wihartika Doni Wihartika Doni Wihartika Endi Suyatno Endi Suyatno Endi Suyatno Enok Tuti Alawiah Erna Herlina Firman Ferdian Gandhy, Abel Hafidz Hanafiah Hammad Hammad Hammad Hammad Hammad Hammad hammad, hammad Hamzah, Zeze Zakaria Hanan, Sufrin Hardiyanto, Arief Tri Hari Muharam Hendro Sasongko Herdiyana Herdiyana Herdiyana herdiyana, Herdiyana Herdyana Heri Susanto Herlin Widasiwi Setianingrum Hinka Lutfiah Ibram Pinondang Dalimunthe ibram pinondang dalimunthe, ibram pinondang Iman Ibrahim Indra Cahya Kusuma Indra Cahya, Kusuma Indrayono, Yohanes Isnurrini Hidayat Susilowati Isnurrini hidayat, Isnurrini Karina Apriyani Kiki Intan Saputri Lakonardi Nurraditya Lisdiana, Vera Mailini, Dini Maman Suryaman Mamay Komarudin Marsifa Maulana, Nurnita Hayatun Metya Lutviani Moeins, Anoesyirwan N. Rusnaeni Nancy Yusnita Nancy Yusnita Novalida Nurdyane Ramon Hurdawaty Ramon Hurdawaty Retno Martanti Endah L Reza Khairul Hadi Rina Rustikasari Riza Aditriawan Anggorodi Rochman Marota ROOSGANDA ELIZABETH Rukmana, Dwita Rumna Rumna Rumna Salmah Shabrina, Hafiyya Siahaan, Matdio Siddik, Ibnu Sri Setiawati Sri Setiawati, Sri Sumarno Sumarno Sunarta, Ketut Sutarto, Bambang Suyatno, Endi Thiar Cnur Umayi Ananda, Woro Valeriana Darwis Veta Lidya Delimah Pasaribu Warizal Widasiwi, Herlin Widodo Sunaryo Widodo Sunaryo Wihartika, Doni Wiwik Widiyanti, Wiwik Yandi Asmana Yayan Hadiyat Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono YOHANES INDRAYONO Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono Yohannes Indrayono yusnita, nancy Zaini, Oktori Kiswati