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All Journal ABDIMAS SILIWANGI Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Indonesian Collaboration Journal of Community Services (ICJCS) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia
JEFRI, ULFI
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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STRATEGI PENGELOLAAN BISNIS, PROFIL PERUSAHAAN, DAN TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF UNTUK PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI Jefri, Ulfi; Amyati, Amyati; Sari, Devi Novita
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i1.233

Abstract

The purpose of this study is to examine the impact of business strategy, corporate characteristics, and corporate governance on effective tax rates. The sample used in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The method used is an associative quantitative method with a quantitative approach. The study population consisted of 75 companies, with a sample of 14 companies selected using purposive sampling techniques. This study uses multiple linear regression analysis, and the results show that the research variables Return on Asset (ROA), Leverage, and Company Size based on the results of the SPSS test partially have a significant influence on the dependent variable (effective tax rate) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period. Meanwhile, the variables of business strategy, institutional ownership, and managerial ownership are based on the results of the SPSS test that partially have no influence on the effective tax rate on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period.  The results of the Fcalculate test (simultaneous) for business strategy variables, return on assets, leverage, company size, institutional ownership and managerial ownership using SPSS version 26 show that Fcalculate > Ftable is 3.311 > 2.25, with a significant value of 0.007 < 0.05 means that business strategy, return on assets, leverage, company size, institutional  ownership and managerial ownership have a significant effect on the effective tax rate in  manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jefri, Ulfi; Anggraeni, Anggi Nur; Amyati, Amyati
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.273

Abstract

The purpose of this study is to look at the effect of financial performance on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The method used in this study is Associative with a quantitative approach. The research data used is secondary data obtained from the Company's financial statements that are the object of the research. The sampling technique uses the purposive sampling method. With a research population of 47 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2018-2022 period and a sample of 9 companies with a research period of 5 years was obtained. With an analysis technique using  SPSS Software Version 23. The results of the study show that the financial performance that is proximated using the Current Ratio, Debt to Equity Ratio partially has a negative and significant effect on Stock Returns, and the Return on Asset variable  has a positive and significant effect on Stock Returns. Meanwhile, simultaneously and simultaneously that the Current Ratio, Debt to equity ratio and Return on Asset have a significant effect on the Return on Shares in manufacturing companies
Penyuluhan Hukum dan Kesehatan tentang Bahaya Penyalahgunaan Narkotika, Psikotropika dan Zat Adiktif serta Dampak Kesehatan Mental pada Siswa dan Siswi di SMA Negeri 1 Warunggunung Ulfi Jefri; M.Nassir Agustiawan; Defi Selvianita; Silvi Filya Sava; Hujatul Arifin; Hasan Siddiq; Mentari Salsabila
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 5 (2024): September : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i5.1030

Abstract

The main aim of this social service is awareness and deeper understanding of the dangers of drugs, their legal and health impacts, as well as inspiring positive changes in attitudes and behavior in social settings among the younger generation and the general public. The service method used is legal advice, including legal sources from the police, doctors and public health workers. Activities carried out through communication include discussions, presentations and comparisons of legal aspects related to drugs. The results of this service show that anti-fraud training has succeeded in achieving its goals. Participants saw increased awareness of illegal drugs, their negative impact on health, and the legal consequences they face. Participants felt more responsible for their personal and community health. Information provides insight into prevention strategies to help participants develop healthy lifestyle skills and avoid high-risk behaviors.
Pelatihan Manajemen Usaha Untuk Meningkatkan Daya Saing Kepada Para Pelaku Usaha Industri Kecil Dan Menengah (UIKM) Keripik Talas Beneng Di Kampung Cinyurup Kecamatan Karangtanjung Kabupaten Pandeglang Suhandi, Suhandi; Jefri, Ulfi
Indonesian Community Service and Empowerment Journal (IComSE) Vol 1 No 2 (2020): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.865 KB) | DOI: 10.34010/icomse.v1i2.3879

Abstract

ABSTRACT The majority of the residents of Cinyurup village are beneng taro farmers and entrepreneurs of beneng taro chips, but the management is still simple and is not managed systematically and well-planned, so that it cannot provide maximum results. The aim of this training is to increase competitiveness for the small and medium entrepreneurs of taro chips into independent small industries. The method of implementation is through : seminars of material delivery, discussion, practice, mentoring, monitoring and evaluation. The results of this training show that not all small and medium industrial entrepreneurs are taro beneng chips those in Cinyurup village who have not implemented business management, have not processed distribution permits, halal certificates, produced product innovations and online marketing, due to limited funds and human resources. Key words: training, business management, competitiveness, UIKM ABSTRAK Mayoritas penduduk warga kampung Cinyurup adalah petani talas beneng dan pelaku usaha keripik talas beneng, akan tetapi pengelolaannya masih sederhana dan tidak di kelola dengan sistematis dan terencana dengan baik, sehingga belum bisa memberikan hasil yang maksimal. Tujuan dari pelatihan ini untuk meningkatkan daya saing kepada para pelaku usaha industri kecil dan menengah keripik talas beneng menuju industri kecil yang mandiri. Metode pelaksanaan melalui : seminar penyampaian materi, diskusi, praktek, pendampingan, monitoring dan evaluasi. Hasil dari pelatihan ini menunjukan belum semua para pelaku usaha industri kecil dan menengah keripik talas beneng yang ada di kampung Cinyurup yang belum menerapkan manajemen usaha, belum mengurus surat ijin edar, sertifikat halal, memproduksi inovasi produk dan pemasaran online, karena keterbatasan dana dan sumber daya manusia. Kata kunci: pelatihan, manajemen usaha, daya saing, UIKM
Pemenuhan Legalitas Usaha untuk Meningkatkan Kualitas dan Daya Saing UMKM dalam Pengolahan Hasil Bumi di Desa Warunggunung Kecamatan Warunggung Kabupaten Lebak Jumhana, Enjum; Jefri, Ulfi; Basrowi; Mulyawan, galuh; Hasan, Siddiq
Abdimas Siliwangi Vol. 7 No. 3 (2024): Oktober 2024
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v7i3.25510

Abstract

This service discusses the importance of business legality in improving the quality and competitiveness of MSMEs in Warunggunung Village, Warunggunung Subdistrict, Lebak Regency. Business legality, such as the Business Identification Number (NIB), Home Industry Food Production Certificate (PIRT), and Halal Certification, are crucial aspects that are often overlooked by micro, small and medium enterprises (MSMEs), which can limit market access and reduce consumer trust. This mentoring program aims to assist MSMEs in the village in obtaining business legality through socialization, training, and intensive mentoring. The program involves collaboration between universities, local governments, and related institutions. The results of the program show a significant increase in MSMEs' understanding of the importance of business legality, with an increase from 40% to 93% after the program was implemented. In conclusion, this program successfully raised awareness and fulfillment of business legality among MSMEs, which in turn contributes to the improvement of their product competitiveness and quality in the market.Keywords: Legality, MSMEs, Competitiveness
PENGARUH E-FILING DAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RELAWAN PAJAK SEBAGAI VARIABEL MODERASI PADA KPP PRATAMA SERANG BARAT Jefri, Ulfi; Sembiring, Evi Dora; Putri, Devia Ervinah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.826

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan antara e-filing dan kepatuhan wajib pajak terhadap sistem self-assessment KPP Pratama Serang Barat dan relawan pajak (sebagai variabel moderasi) dari tahun 2019 sampai dengan tahun 2023.Sebanyak 75 sampel digunakan dalam penelitian kuantitatif ini, yang mensurvei wajib pajak di KPP Pratama Serang Barat. Secara khusus, metode yang digunakan adalah purposive sampling dengan menetapkan kriteria. Metode pengumpulan data termasuk mengirimkan survei skala likert. Pendekatan analitik PLS-SEM, yang diimplementasikan dalam program aplikasi smartPLS 4.0, digunakan untuk analisis data dalam penelitian ini.Berdasarkan temuan penelitian ini, kepatuhan wajib pajak dapat dipengaruhi oleh metode self-assessment, tetapi tidak oleh e-filing. Selain itu, kepatuhan wajib pajak dapat ditingkatkan oleh variabel relawan pajak, tetapi dampak ini tidak diperbesar oleh salah satu dari variabel lainnya ini
Penerapan Teknologi Penabur Pupuk Padat Sederhana Berbahan Dasar Barang Bekas di Kampung Kalicaah, Desa Tanjung Jaya, Kecamatan Panimbang Ulfi Jefri; Muhammad Aldi Alfikhar; Muhamad Irfan; Nur Cholis Majid; Mohammad Rifki Riadi; Erwin Apdino Manullang
Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia Vol. 2 No. 3 (2025): Agustus : Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/manfaat.v2i3.446

Abstract

This community service program was implemented to address the needs of farmers in Kalicaah Village, Tanjung Jaya Village, Panimbang District, for an affordable, simple, and user-friendly fertilizing tool. Traditionally, the application of solid fertilizer has been done manually, which not only leads to inefficiency but also significantly increases the physical workload of farmers. To overcome this issue, the program team designed a solid fertilizer spreader using appropriate technology, constructed from recycled materials such as PVC pipes and used water gallons. This innovation was aimed at creating a sustainable, low-cost solution for the local agricultural community. The program’s implementation involved several key activities, including identifying the farmers' challenges, conducting assembly training sessions, demonstrating the tool’s use, and running direct field trials in local farms. The results showed that the use of the newly developed fertilizer spreader led to a 45% reduction in the time spent applying fertilizer, which directly contributed to more efficient farming practices. Additionally, there was a significant reduction in physical complaints, particularly lower back pain, which had been a common issue due to the manual labor involved in fertilizing. The tool proved to be easy to construct, requiring minimal technical knowledge, and the farmers were able to adopt the technology independently. The high rate of adoption among farmers further emphasizes the tool’s potential for widespread use. The success of this program also suggests that this simple, affordable technology could be replicated in other agricultural regions, benefiting more communities by improving work efficiency, reducing physical strain, and fostering a sustainable approach to farming practices.
PENINGKATAN PELAYANAN ADMINISTRASI DAN INFORMASI MELALUI PEMASANGAN BANNER SOP DI DESA TANJUNG JAYA KECAMATAN PANIMBANG Jefri, Ulfi; Madina, Listia Ulya; Setyawati, Sharla; Alamsyah, Muhammad Ghondur
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 5 No. 3 (2025): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v5i3.211

Abstract

Quality public services are the government's obligation to fulfill the rights of the community, including at the village level. The preparation of Administrative Standard Operating Procedures (SOPs) is a strategic step to improve transparency, consistency, and ease of access to information. This Community Service (PkM) activity aims to encourage the Tanjung Jaya Village Government to provide services according to applicable regulations and make it easier for the community to take care of various administrative services. The innovation carried out is the manufacture and installation of SOP Administration banners at the village office as a physical information medium that can be accessed directly by residents. The implementation method includes problem identification, interviews, preparation of SOP drafts, adjustments to regulations, finalization of documents, and installation of banners. The results of the activity showed a positive response from the village government and the high enthusiasm of the community in utilizing the available information. With the SOP banner, village officials have clear work guidelines, so that public services can take place more structured, accountable, and responsive to the needs of citizens. The existence of this information media is expected to be a sustainable tool in supporting transparent and efficient village governance.
Co-Authors Alamsyah, Muhammad Ghondur Amyati, Amyati Anggraeni, Anggi Nur Basrowi Defi Selvianita Devi Novita Sari Erwin Apdino Manullang Evi Dora Sembiring Hasan Siddiq Hasan, Siddiq Hujatul Arifin Jumhana, Enjum M.Nassir Agustiawan Madina, Listia Ulya Mentari Salsabila Mohammad Rifki Riadi Muhamad Irfan Muhammad Aldi Alfikhar Mulyawan, Galuh Nur Cholis Majid Putri, Devia Ervinah Setyawati, Sharla Silvi Filya Sava Suhandi Suhandi, Suhandi