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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) MANNERS Management and Entrepreneurship Journal Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Indonesian Research Journal on Education Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Jurnal Sosio dan Humaniora Journal of Accounting Taxing and Auditing (JATA) Journal of Business Management and Economic Development Jurnal Perhotelan dan Pariwisata
Fauzany, Riffka
POLITEKNIK PAJAJARAN ICB BANDUNG
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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MENILAI KINERJA DAN KESEHATAN KEUANGAN BANK BTN MENGGUNAKAN PENDEKATAN CAMEL PERIODE 2022–2024 Adhisa Nabila Syahla; Vella Azzahra; Irfan Gunawan; Hani Hatimatunnisani; Riffka Fauzany
Jurnal Sosio dan Humaniora (SOMA) Vol 4 No 2 (2026): JURNAL SOSIO DAN HUMANIORA : SOMA
Publisher : LPPM Politeknik Pajajaran ICB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/soma.v4i2.481

Abstract

This research examines the financial performance of PT Bank Tabungan Negara (Persero) Tbk for the 2022–2024 period by applying the CAMEL analysis framework. A descriptive quantitative method is employed, utilizing secondary data derived from BTN’s publicly available annual financial reports. The assessment focuses on several key financial indicators, namely Capital Adequacy Ratio (CAR), Asset Quality (KAP), Net Profit Margin (NPM), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR). The findings reveal that, overall, Bank BTN maintained a sound financial condition throughout the observation period. The results indicate strong capital resilience, well-managed asset quality, relatively consistent profitability despite certain fluctuations, and sufficient liquidity levels. Accordingly, the CAMEL approach proves to be a reliable and effective method for evaluating the financial soundness and performance of Bank BTN.
MENINGKATKAN NILAI EKONOMIS SAMPAH MELALUI BANK SAMPAH PADA WARGA RW 04 KELURAHAN JATIHANDAP Hani Hatimatunnisani; Riffka Fauzany; Fadil Habiburahman; Nita Rustanti
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PENGMAS)
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/pengmas.v4i1.470

Abstract

Household waste management remains a problem in several regions. Low public awareness of waste sorting is a contributing factor to increased environmental pollution and the loss of potential economic value. This study aims to analyze the role of waste banks in increasing the economic value of waste and encouraging the participation of RW 04 residents in community-based waste management. The research method used descriptive qualitative methods, with data collection techniques through observation, interviews, and documentation. The results indicate that the waste bank can increase additional income for residents of RW 04, especially housewives, reduce the volume of waste disposed of in the environment, and raise public awareness of sustainable waste management. Therefore, the existence of a waste bank is an effective strategic solution for waste management while simultaneously empowering the economic value of RW 04 residents.
PENGELOLAAN EKSPEKTASI WARGA PADA PERENCANAAN PENGADAAN TANAH MELALUI PKM Rakhmat Haryono; Riffka Fauzany; Hani Hatimatunnisani; Hendriady De Keizer
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PENGMAS)
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/pengmas.v4i1.501

Abstract

A community service program (PKM) delivered participatory socialization and dialogue to support land acquisition planning for the rehabilitation of Cipancuh Dam, Indramayu, Indonesia. An intervention-based case study with a participatory, mixed-methods approach was applied to improve residents’ understanding of rehabilitation objectives, land acquisition planning stages, parcel listing–measurement–verification activities, and stakeholders’ rights and obligations. Forum findings highlighted recurring concerns regarding compensation, corporate social responsibility, and irrigation service distribution. Therefore, procedural clarification and accessible feedback/grievance channels are pivotal to strengthening social acceptance and preventing early-stage conflicts during land acquisition planning.
EDUKASI ETIKA BERKUNJUNG DI KAWASAN WISATA RELIGI MASJID RAYA AL JABBAR BANDUNG Riffka Fauzany; Hani Hatimatunnisani; Nita Rustanti; Ayulia Nirwani
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT (PENGMAS)
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/pengmas.v4i2.565

Abstract

Religious tourism is an important sector that contributes to strengthening religious values while supporting local economic development. As one of the prominent religious tourism destinations in West Java, Masjid Raya Al Jabbar attracts a large number of visitors with diverse backgrounds. However, not all visitors fully understand the ethics of visiting a place of worship, including maintaining cleanliness, respecting worship activities, and preserving public facilities. This community service activity aimed to improve visitors' understanding of proper etiquette in religious tourism through field observation, brief educational sessions, interactive discussions, and the dissemination of educational information. The activity involved visitors at the Masjid Raya Al Jabbar area and emphasized the importance of responsible behavior during visits. The results indicated an increased awareness among participants regarding cleanliness, orderliness, respect for religious values, and the proper use of public facilities. Participants also demonstrated a better understanding of the mosque's role as a center for worship, education, and community empowerment. This activity is expected to encourage responsible visitor behavior and support the sustainable management of religious tourism destinations through collaboration between visitors, the local community, and destination managers. Keywords: religious tourism; visitor etiquette; community service; visitor education; Masjid Raya Al Jabbar.
PENINGKATAN LITERASI AKUNTANSI DAN KEPATUHAN PAJAK BAGI PELAKU UMKM DALAM MENDUKUNG KEMANDIRIAN EKONOMI MASYARAKAT DI DESA CIMENYAN, KECAMATAN CIMENYAN, KABUPATEN BANDUNG Gunardi Gunardi; Priatna Kesumah; Eri Febriani; Meidina Sekar Hapsari; Siti Mialasmaya; Riffka Fauzany; Hendriady De Keizer; Dyah Bayu Framesthi; Risa Hartati; Indi Masruroh
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 9 (2026): MARTABE : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i9.%p

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi salah satu tulang punggung perekonomian nasional, meskipun sebagian pelaku usaha ini masih kesulitan mengatur administrasi keuangan serta menjalankan kewajiban perpajakannya secara tertib, sehingga tata kelola usaha belum berjalan optimal. Program pengabdian kepada masyarakat ini disusun untuk menumbuhkan pemahaman akuntansi dan kepatuhan perpajakan di kalangan pelaku UMKM maupun warga Desa Cimenyan, Kecamatan Cimenyan, Kabupaten Bandung, sebagai bagian dari upaya menuju kemandirian ekonomi yang berkelanjutan. Pelaksanaannya melalui beberapa tahap, mulai dari penjajakan kebutuhan warga, pemberian materi edukatif, praktik langsung, pendampingan lanjutan, hingga pengukuran hasil lewat instrumen pre-test dan post-test. Materi yang diberikan mencakup cara mencatat transaksi usaha, menyusun laporan keuangan sederhana mengikuti Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), serta pemahaman atas kewajiban pajak. Data hasil evaluasi memperlihatkan skor rata-rata pre-test 20,09 dari skala maksimal 30 (66,97%) dan skor rata-rata post-test 19,60 dari skala maksimal 30 (65,33%); karena jumlah responden pada kedua tahap berbeda, hasil tersebut ditelaah secara deskriptif, bukan dengan uji statistik berpasangan. Kendati demikian, catatan diskusi dan pengamatan langsung selama pelatihan memperlihatkan adanya kemajuan pemahaman peserta terkait pentingnya pembukuan yang rapi, keharusan memisahkan uang pribadi dari uang usaha, penyusunan laporan keuangan sederhana, dan ketaatan pajak sebagai unsur utama tata kelola usaha yang sehat. Secara umum, kegiatan ini turut memperkuat kompetensi peserta di bidang akuntansi dan perpajakan serta diharapkan menopang kemandirian ekonomi UMKM secara berkesinambungan, dengan pendampingan lanjutan yang disarankan agar pengetahuan dan keterampilan yang telah diperoleh terus dipraktikkan secara konsisten
Co-Authors Adhisa Nabila Syahla Akbar Meiludin Ali Al-ghifari, Luqman Anita Lestari Ayulia Nirwani Baehaqi Citra Meilani Delia Subrayanti Dematria Pringgabayu Deselyne Leslie, Lahengky Melinda Dewi, Ida Ayu Sasmita Dyah Bayu Framesthi Eri Febriani Fadil Habiburahman Gina Legiana Gunardi Hadistin Syafel Hani Hatimatunnisani Hendriady de Keizer Indi Masruroh Irfan Gunawan Kamelia Kamelia kesumah, priatna Kunto Ajibroto Kunto Ajibroto Kunto Ajibroto Kunto Ajibroto, Kunto Meidina Sekar Hapsari Meilani, Alya Sheila Mira Amelia, Mira Amelia Nirwani, Ayulia Nita Rustanti Nita Rustanti Nur Azizah Nur Azizah Nur Azizah Nur Azizah Nur Azizah Nur Azizah Nurfadilah, Haifa priatna kesumah PUTRI WAHYUNI Rakhmat Haryono Rakhmat Haryono Rakhmat Haryono Risa Hartati Rukhmana, Trisna Rustandi, Nanang Said Bambang Nurcahya Samsul Hadi Septianti, Renata Setiawan, M. Lutfi Sholih, Dede Siti Mialasmaya Vella Azzahra Vellysha Tyvanov Walenta, Abdi Sakti Wilyadewi, Ida I Dewa A. Yayati Wulandari, Fransiska Wuri Zahra, Muthia