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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management The International Journal of Business Review (The Jobs Review) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Journal Social Science And Technology For Community Service Unram Journal of Community Service (UJCS) Prosiding Konferensi Nasional PKM-CSR Golden Ratio of Auditing Research Media Riset Akuntansi Auditing & Informasi Jurnal Penelitian Pendidikan Indonesia
Hendayana, Yana
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Impact of Supply Chain Integration on Competitive Advantage Sinaga, Obsatar; Riantani, Suskim; Hendayana, Yana; Saudi, Mohd Haizam Mohd; Zainudin, Zalina
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2979

Abstract

The interaction of supply chain management with other disciplines such as knowledge management is gaining increasing attention as their synergic relation is becoming an important competitive tool. Therefore, the current study is carried out to examine the relationship, between supply chain integration, knowledge management and competitive advantage. We have used the smart PLS as statistical tool to achieve the research objectives the data by mean of an adapted survey instrument in the form of questionnaire is collected from the operation and finance managers of Indonesian manufacturing firms. The results of the current study are providing support to the hypothesized results. The direct and indirect relations appears positive and significant The current study which in author knowledge is among few pioneering studies on this issue, will be helpful for financial experts, operation managers, academicians, researchers and other policy makers in formulating policies.
Pelatihan dan Pengetahuan Tentang Perpajakan Secara Online Di Era Pandemi Covid 19 Yana Hendayana; Suskim Riantani; Wien Dyahrini
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.017 KB) | DOI: 10.37695/pkmcsr.v3i0.948

Abstract

Sektor Usaha Mikro Kecil Menengah telah berhasil menjelma menjadi sumber penggerak ekonomi baru di Indonesia. Maka tidak berlebihan apabila kita menyebut bahwa ekonomi di Indonesia tumbuh pesat melalui sektor UMKM. Peran UMKM terhadap perekonomian Indonesia, dalam hal penyerapan tenaga kerja memang tidak perlu lagi diragukan. Namun, dalam sektor perpajakan, UMKM masih belum mencerminkan kontribusi yang dominan. Diperlukan pengetahuan serta keterampilan di dalam menyusun laporan perpajakan, terutama memaksimalkan stimulus dari pemerintah lewat terbitnya aturan pajak melalui PMK 44/PMK/2020 dan perubahannya PMK 86/PMK/2020. Pemerintah memberikan kompensasi stimulus perpajakan berupa PPh pasal 4 Ditanggung pemerintah serta PPh pasal 21 karyawan yang mempunyai gaji dibawah 16jt/bulan yang ditanggung pemerintah, Tujuan agar para pelaku UMKM dapat menyusun laporan pajak serta laporan realisasi pajak berupa PPh Final tarif 0,5% dari omzet serta PPh Pasal 21 pajak karyawan yang ditanggung pemerintah, Dengan adanya pelatihan tersebut para pelaku UMKM dapat bangkit kembali yang berdampak pada peningkatan pendapatan omzet pasca pandemi Covid 19. Pelatihan ini dilaksanakan pada tanggal 24 Juli 2020 s.d 30 Juli. Peserta pelatihan dibatasi hanya 50 orang UMKM di Jawa Barat, Hal ini dilakukan agar kegiatan pelatihan perpajakan on line ini dapat berjalan secara effektif dan effisien.
Pelatihan Tata Kelola Keuangan Untuk Meningkatkan Kinerja Keuangan Bagi Pelaku Usaha Kampoeng Rajoet Binongjati Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R Susanto Hendianto
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 4, No 1 (2023): Volume 4, Nomor 1, March 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v4i1.2639

Abstract

Financial management through good financial literacy can improve financial performance and become an important aspect for the progress of the company. Financial management can be done through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users. This Financial Governance Training is a Community Service activity conducted at Kampoeng Rajoet Binong Bandung. As long as UMKM in West Java Province still use money as a medium of exchange, accounting is needed by UMKM in West Java Province. Accounting will provide several benefits for UMKM in West Java Province, including: (1) UMKM in West Java can find out the company's financial performance, (2) UMKM in West Java can know, sort, and differentiate company assets and owner assets, (3) UMKM in West Java can find out the position of funds both sources and uses, (4) UMKM in West Java can make the right budget, (5) MSMEs in West Java can calculate taxes, and (6) UMKM in West Java can find out the flow of cash during a certain period.
PELATIHAN TATA KELOLA KEUANGAN UNTUK MENINGKATKAN KINERJA KEUANGAN BAGI PELAKU USAHA KAMPOENG RAJOET BINONGJATI Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R Susanto Hendianto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12399

Abstract

Pengelolaan keuangan melalui literasi keuangan yang baik dapat meningkatkan kinerja keuangan dan menjadi salah satu aspek penting bagi kemajuan perusahaan. Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Pelatihan Tata Kelola Keuangan ini merupakan kegiatan Pengabdian Kepada Masyarakat yang dilakukan di Kampoeng Rajoet Binong Bandung. Sepanjang UMKM di Provinsi Jawa Barat masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM di Provinsi Jawa Barat. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM di Provinsi Jawa Barat, antara lain: (1) UMKM di Jawa Barat dapat mengetahui kinerja keuangan perusahaan, (2) UMKM di Jawa Barat dapat mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik, (3) UMKM di Jawa Barat dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM di Jawa Barat dapat membuat anggaran yang tepat, (5) UMKM di Jawa Barat dapat menghitung pajak, dan (6) UMKM di Jawa Barat dapat mengetahui aliran uang tunai selama periode tertentu.
THE ROLE OF TRAINING IN IMPROVING THE ENTREPRENEURSHIP COMPETENCY OF SUSTAINABLE REHABILITATION PARTICIPANTS BNN WEST JAVA Yelli Eka Sumadhinata; Nabilah Ramadhan; Yana Hendayana; Wien Dyahrini; Sri Wiludjeng; Suskim Riantani
JURNAL DARMA AGUNG Vol 31 No 2 (2023): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i2.2951

Abstract

Currently, the government is actively promoting empowerment programs for new entrepreneurs to boost the country's economy. However, for fellow participants in ongoing rehabilitation for clients assisted by BNN West Java Province, entrepreneurship activities can be a way to start a new life so that they can re- mingle and be well received by the community. This study aims to determine the effect of entrepreneurship training in improving entrepreneurial competence in sustainable rehabilitation participants for clients assisted by BNN West Java Province. The results of research using SPSS software show that entrepreneurship training has a significant effect on increasing entrepreneurial competence with an effect of 65.9%. The results of this study are expected to provide motivation for the government, the private sector, and other organizations to be able to organize entrepreneurship training with better quality so that this training can help fellow participants in sustainable rehabilitation in preparing themselves to become part of the community again through entrepreneurial activities.
Analisis Faktor-Faktor Yang Mempengaruhi Return On Assets Perusahaan Dede Hertina; Sakina Ichsani; Gita Genia Fatihat; Yana Hendayana; John Henry Wijaya; R Susanto Hendianto
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5724

Abstract

The purpose of this study was to analyze the factors that affect ROA and to find out how much influence the independent variables: quick ratio, total assets turnover, fixed assets turnover, accounts receivable turnover, and debt ratio; had on return on assets. To achieve the research objectives, a sample of companies listed in the building construction sub-sector on the Indonesia Stock Exchange for the 2019-2021 period was used, with a total sample of 10 companies selected using a purposive sampling technique. This study uses panel data regression analysis to determine the effect of each independent variable on ROA. The results showed that the quick ratio, fixed assets turnover, accounts receivable turnover, and debt ratio did not have a positive effect on ROA. Meanwhile, total assets turnover has a positive effect on return on assets. The results of this study are expected to be information in determining the company's return on assets and it is expected that the company can consider the factors that affect the ROA, especially the total assets turnover factor.
Analisis Rasio Likuiditas Dan Rasio Leverage Terhadap Rasio Profitabilitas Perusahaan Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R Susanto Hendianto; Leni Nur Pratiwi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7187

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari rasio likuiditas dan rasio leverage terhadap rasio profitabilitas pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia, yang kemudian ditentukan menggunakan teknik purposive sampling dengan beberapa kriteria, sehingga menghasilkan 12 perusahaan pembiayaan sebagai responden. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan Eviews 12. Dari hasil pengujian hipotesis yang dilakukan, ditemukan jika rasio likuiditas berpengaruh negatif terhadap rasio profitabilitas secara parsial. Kemudian, rasio leverage terbukti tidak memiliki pengaruh signifikan terhadap rasio profitabilitas. Terakhir, uji hipotesis secara simultan yang dilakukan menunjukkan jika rasio likuiditas dan rasio leverage berpengaruh secara signifikan terhadap rasio profitabilitas. Kata Kunci: Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas, Perusahaan Pembiayaan
PELATIHAN LITERASI KEUANGAN DAN LITERASI PERPAJAKAN TERHADAP KETERAMPILAN UMKM PADA KAMAR DAGANG DAN INDUSTRI Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R.Susanto Hendianto; Leni Nur Pratiwi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17679

Abstract

Tujuan dilakukannya pengabdian kepada masyarakat ini adalah untuk mengetahui pengaruh pengelolaan keuangan melalui literasi keuangan dan litersai perpajakan yang baik terhadap keterampilan UMKM pada Kamar Dagang dan Industri (Kadin). Penelitian ini dilakukan pada UMKM Binaan Kamar Dagang dan Industri Kota Bandung, dengan jumlah sampel sebanyak 51 UMKM yang terdiri dari 11 UMKM berasal dari Negara Malaysia dan 40 UMKM dari Kota Bandung. Hasil Penelitian ini dapat meningkatkan keterampilan keuangan dan perpajakan yang menjadi salah satu aspek penting bagi kemajuan pelaku usaha mikro kecil dan menengah yang terdaftar di kamar dagang dan industry (KADIN). Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Sepanjang UMKM KADIN masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM KADIN. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM KADIN, antara lain: (1) UMKM KADIN dapat mengetahui keterampilan melalui Literasi Keuangan dan Literasi Perpajakan, (2) UMKM KADIN dapat mengelola keuangan dan perpajakan dengan baik(3) UMKM KADIN dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM KADIN dapat membuat anggaran yang tepat, (5) UMKM KADIN dapat menghitung pajak, dan (6) UMKM KADIN dapat mengetahui aliran uang tunai selama periode tertentu.
The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons Yana Hendayana; Radhi Abdul Halim Rachmat
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232199

Abstract

This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined.
Unemployment Rate: Regional Economic Growth Moderated by Education Level in Bandung Regency in 2013-2022 Nababan, Daniel; Sambas Putra, Ivan Gumilar; Hendayana, Yana
The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v6i2.68371

Abstract

West Java Province (Jabar), as one of the regions in Indonesia, has a land area of 35,277.76 km2 with 18 Regency Governments (RG) and 9 City Governments (CG). In the economic stru  acture in West Java, the industrial sector had the most considerable contribution, followed by the agricultural sector. Even though the industrial sector enormously contributed to West Java, the Gross Regional Domestic Income (GRDP) level in each district and city government was very different. This research aimed to determine the effect of the unemployment rate on regional economic growth, moderated by the level of education in Bandung Regency. The research method used descriptive and verification methods, with research data for ten years starting 2013-2022, obtained from the Central Statistics Agency (BPS) of West Java Province. We processed data using simple linear regression analysis and moderation tests. The results of the research state that the unemployment rate influenced regional economic growth, and the level of education could moderate the influence of the unemployment rate on regional economic growth in Bandung Regency.
Co-Authors Daniel Nababan Dede Hertina Fahrizal, Rifky Fatihat, Gita Fatihat, Gita Genia Genia Fatihat, Gita Gita Genia Fatihat Gita Genia Fatihat Gita Genia Fatihat Ichsani, Sakina Ivan Gumilar Sambas Putra John Henry Wijaya Leni Nur Pratiwi Leni Nur Pratiwi M. Arief Ramdhany Nababan, Daniel Nabilah Ramadhan Nur Pratiwi, Leni Nurilman Muhammad , Fadhil Obsatar Sinaga Pratiwi, Leni Pratiwi, Leni Nur Putra, Ivan Gumilar Sambas Putri, Rafaisya Alanza R Susanto Hendianto R Susanto Hendianto R Susanto Hendianto R. Ait Novatiani R.Susanto Hendianto Radhi Abdul Halim Rachmat Rahmat, Radhi Abdul Halim Ramadhan, Muhammad Akbar rizki, Ismi Sakina Ichsani Sakina Ichsani Sakina Ichsani Sambas Putra, Ivan Gumilar Saputro, Dimas Ageng Saudi, Mohd Haizam Mohd Sri Wiludjeng Suskim Riantani Suskim Riantani, Suskim Syafira, Erika Anggita Wien Dyahrini Yelli Eka Sumadhinata Zainudin, Zalina