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All Journal IKRA-ITH EKONOMIKA DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Contemporary Accounting JIIP (Jurnal Ilmiah Ilmu Pendidikan) International Journal of Environmental, Sustainability, and Social Science International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Educoretax Jurnal Abdimas Ekonomi dan Bisnis Journal of Law, Administration, and Social Science Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Accounting Student Research Journal Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Auditing and Accounting Equity ABDINE :Jurnal Pengabdian Masyarakat
Miftah, Munasiron
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management 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 Public Health Social Sciences Other

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Edukasi Halal Awareness dalam Konsumsi dan Produksi di Desa Wisata Margaluyu, Pangalengan Kabupaten Bandung HS, Sufyati; Matondang, Nurkhafifah; Handayani, Tati; Nobelson, Nobelson; Miftah, Munasiron; Resti, Anggi Angga; Budilaksono, Sularso
Jurnal Abdimas Ekonomi dan Bisnis Vol. 5 No. 1 (2025): 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.v5i1.5528

Abstract

Pariwisata merupakan salah satu sektor yang sangat penting bagi perekonomian suatu daerah, termasuk Desa Wisata Margaluyu di Pangalengan, Kabupaten Bandung. Salah satu aspek krusial yang mendukung pariwisata adalah kuliner, karena makanan sering kali menjadi daya tarik utama bagi wisatawan. Dalam konteks global, termasuk di Indonesia yang mayoritas penduduknya beragama Islam, kehadiran kuliner halal menjadi semakin penting. Desa Margaluyu memiliki potensi wisata yang besar, namun kesadaran masyarakat terhadap pentingnya aspek halal masih perlu ditingkatkan untuk mendukung daya saing wisata dan kepercayaan konsumen. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran halal (halal awareness) dalam konsumsi dan produksi bagi pelaku Usaha Kecil dan Menengah (UKM). Sasaran program ini adalah para pelaku usaha kecil di Desa Margaluyu, termasuk pelaku usaha pengelola wisata. Metode yang digunakan meliputi sosialisasi dan pelatihan, yang terdiri dari beberapa tahapan: 1) Pemberian kuesioner pre test dan post test yaitu sebelum dan sesudah pelaksanaan edukasi dan sosialisasi untuk mengetahui tingkat literasi terkait produk halal dan sertifikasi halal; 2) Penyuluhan tentang pentingnya halal dan manfaatnya; 3) Pelatihan teknis tentang cara memastikan kehalalan produk; 4) Pemberian pendampingan dan konsultasi bagi UKM untuk memperoleh sertifikasi halal. Hasil kegiatan menunjukkan adanya peningkatan tingkat pemahaman kesadaran halal 89,5% (post test) sebelumnya pre test (66,5%), konsumsi halal 89,5% (post test) sebelumnya  pre test (54,5%) dan pemahaman produk halal 88,5% sebelumnya (67,5%). Rekomendasi  agar program dapat dijalankan secara berkelanjutan untuk memastikan penerapan standar halal yang konsisten. Selain itu, perlu adanya dukungan dari pemerintah daerah, kerjasama antara masyarakat, dunia industri dan akademisi dalam keberlanjutan UKM.
Factors Affecting Earning Management Miftah, Munasiron; Daffa, Muhammad; Supriadi, Yudi Nur
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.365

Abstract

This study aims to examine the factors that affect profit management practices in 49 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach by utilizing secondary data in the form of annual company reports. The analysis was carried out using the Fixed Effect Model (FEM) on the regression of panel data processed through STATA version 17 software. The results of testing and analysis show that financial distress has a negative effect on profit management, while leverage has a positive influence, while company size has no significant influence on profit management.
Pengaruh Penilaian Tingkat Kesehatan Perbankan terhadap Harga Saham pada Perusahaan Perbankan Pangesti, Rahayu; Miftah, Munasiron
Accounting Student Research Journal Vol 1 No 1 (2022): ASRJ - September 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v1i1.4755

Abstract

Penelitian kuantitatif ini bertujuan untuk mengetahui pengaruh risk profile, good corporate governance, earnings, dan capital terhadap harga saham pada perusahaan perbankan. Objek yang dipilih pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan sampel berjumlah 37 perusahaan selama periode 2016-2020. Teknik analisis data menggunakan Analisis Regresi Data Panel dengan E-Views 12 dan tingkat signifikansi 5%. Hasil yang diperoleh dari penelitian ini adalah Risk Profile dengan proksi Non Performing Loan (NPL) tidak berpengaruh terhadap harga saham, Good Corporate Governance berpengaruh negatif terhadap harga saham,Earnings dengan proksi Return On Assets (ROA) berpengaruh positif terhadap harga saham, Capital tidak berpengaruh terhadap harga saham.
Manajemen Strategis di Bawah Kerangka Kerja ESG: Meningkatkan Keberlanjutan Perusahaan dan Kepercayaan Pemangku Kepentingan Wira Natali Angeline Lumban Gaol; Soeratin, Harry Z; Miftah, Munasiron
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.8384

Abstract

In an era where business sustainability is becoming increasingly important, Strategic Management Under an ESG Framework has become a key focus for many companies. With the increasing awareness of environmental, social, and corporate governance issues, companies around the world are increasingly realizing that their long-term success is not only determined by their financial performance, but also by their impact on the environment and society. In this context, the research aims to explore how the application of ESG principles in strategic management can improve corporate sustainability and strengthen stakeholder trust. The research uses a qualitative method through an analytical descriptive approach, where the theory or basis of discussion is taken from the results of literature studies such as books, articles and relevant journals, by also describing the theories, findings, and other research materials obtained from reference materials as the basis for research activities. This aims to understand the importance of ESG integration for strategic decision making so as to identify new opportunities to create long-term value, reduce risks, and build better relationships with stakeholders.
Analysis Of Dividend Policy in Companies Listed on The Indonesia Stock Exchange Pinem, Dahlia Br; M, Bernadin Dwi; Miftah, Munasiron; Tanjung, Marlina; Ariani, Nani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (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: 10.29210/020232335

Abstract

The research objective is to analyze the effect of liquidity, leverage, and profitability on a dividend policy. The objects used are companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used is purposive sampling. Based on the predetermined criteria, the sample obtained was 117 companies in the observation period for three years, thus in this study using 351 sample data were obtained. The dependent variable is dividend policy using the Dividend Payout Ratio (DPR), instead, the independent variable includes liquidity using the Current Ratio (CR), leverage measurements using the Debt-to-Equity Ratio (DER), and also profitability using Return on Equity (roe). The data in the study was then analyzed using the data regression analysis panel assisted by the E-Views 12 program which has a significance level of 5%. The results have shown that (1) liquidity does not affect dividend policy, (2) leverage has an effect on dividend policy, and (3) profitability has an influence on dividend policy.
PELATIHAN SISTEM AKUNTANSI DAN TATA KELOLA ADMINISTRASI MASJID, SERTA PENGGUNAAN APLIKASI TEKHNOLOGI MASJID MALAYSIA DI INDONESIA Masripah, Masripah; Arieftiara, Dianwicaksih; Widyastuti, Shinta; Miftah, Munasiron
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 04 (2023): NOVEMBER 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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

Abstract

Sistem akuntansi merupakan hal yang penting dalam suatu organisasi baik itu bisnis yang berbasis laba maupun bisnis yang berbasis non profit seperti lembaga masjid. Sebagai lembaga keagamaan, lembaga masjid tidak hanya perlu memiliki tata kelola yang baik, tetapi juga perlu memiliki sistem akuntansi yang tertata dan sistematis untuk membantu pengurus masjid memantau transaksi keuangannya. Pelatihan dasar akuntansi penting untuk mendapatkan pemahaman tentang pengoperasian beberapa entri hingga persiapan laporan akuntansi akhir. Oleh karena itu, pemaparan sistem akuntansi yang baik kepada pengurus masjid yang mengelola dana amanah termasuk sumbangan masyarakat menjadi penting dalam menjaga kredibilitas masjid dalam mengelola dana masyarakat. Sehingga tujuan kegiatan ini adalah membekali peserta khususnya pengurus masjid dengan dasar-dasar akuntansi dan pengetahuan tentang tata usaha masjid secara komprehensif dan efektif.
Faktor-Faktor yang Mempengaruhi Carbon Emission Disclosure Amira, Maharani Prasti; Ermaya, Husnah Nur Laela; Miftah, Munasiron
Indonesian Journal of Auditing and Accounting Vol 1 No 2 (2024): Juli 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i2.57

Abstract

Penelitian ini dilakukan untuk menentukan pengaruh manajemen risiko karbon, keberagaman dewan, komite keberlanjutan, dan kinerja lingkungan terhadap pengungkapan emisi karbon. Penelitian ini dilakukan pada 23 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Dari 23 perusahaan tersebut, diperoleh 69 sampel penelitian. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat signifikansi 5%. Data diperoleh menggunakan STATA v.16 dengan hasil pengujian hipotesis yang menyatakan bahwa tidak ada pengaruh antara manajemen risiko karbon, keberagaman dewan, dan komite keberlanjutan terhadap pengungkapan emisi karbon. Sementara itu, kinerja lingkungan memiliki pengaruh positif yang signifikan terhadap pengungkapan emisi karbon.
TRANSFORMASI DIGITAL UMKM PENGRAJIN KERIPIK TEMPE DI DESA KEDUNG WARINGIN BOGOR MELALUI PEMANFAATAN MARKETPLACE Saebani, Akhmad; Miftah, Munasiron
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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

Abstract

One of the problems faced by Micro, Small, and Medium Enterprises (MSMEs) is the lack of digital literacy, but on the other hand, MSMEs are one of the drivers of the national economy that are resilient in various situations. This community service aims to encourage MSMEs, especially tempeh chip craftsmen in Kedung Waringin Village, Bogor, to digitally transform by utilizing the marketplace as a digital marketing tool. Tempeh chip craftsmen have so far sold their products using conventional and local methods, so that sales volume is still relatively limited. The approach taken in community service activities is through (1) socialization and identification of digital needs of MSMEs, (2) training on marketplace use, (3) assistance in account creation and product uploads, and (4) monitoring and evaluation of implementation results. Evaluation was carried out through field observations, interviews, and questionnaires before and after the activity. The results of the activity showed a significant increase in participants' digital skills and product sales volume. All of participants successfully created marketplace accounts, with an average increase in sales in the initial stage of 20-30% after diversifying online sales. Furthermore, digital literacy levels increased from 45% to 82%. This activity positively impacted business owners' confidence and independence in managing online stores independently. Overall, this activity successfully catalyzed the digital transformation of local MSMEs by utilizing marketplaces as an effective marketing tool, while simultaneously strengthening the competitiveness of traditional processed products in the digital economy
Penyusunan local file transfer pricing documentation: Studi kasus di PT ABC Alami, Safira Maulidia Alami; Miftah, Munasiron
Journal of Law, Administration, and Social Science Vol 5 No 6 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i6.1994

Abstract

Dalam era globalisasi, transaksi afiliasi antar perusahaan multinasional menjadi semakin kompleks, sehingga menuntut transparansi dalam penetapan harga transfer (transfer pricing). Penelitian ini membahas proses penyusunan Local File dalam Transfer Pricing Documentation (TP Doc) yang dilakukan oleh PT ABC, sebuah perusahaan yang bergerak dalam produksi batu baterai dan baterai untuk kendaraan listrik. Studi ini bertujuan untuk menganalisis langkah-langkah penyusunan dokumen lokal sesuai regulasi yang berlaku di Indonesia serta memastikan kepatuhan terhadap prinsip arm’s length. Metode yang digunakan meliputi analisis fungsional, aset, dan risiko (FAR Analysis), pemilihan metode harga transfer, serta analisis ekonomi berdasarkan metode Transactional Net Margin Method (TNMM). Hasil penelitian menunjukkan bahwa PT ABC mengalami kerugian operasional karena masih dalam tahap awal pengembangan dan penetrasi pasar. Meskipun demikian, analisis transfer pricing yang dilakukan telah menunjukkan bahwa transaksi afiliasi yang dilakukan oleh PT ABC telah sesuai dengan prinsip kewajaran dan kelaziman usaha.
Corporate ESG Performance and Carbon Regulation in Achieving Sustainable Low Carbon Development Oktavia, Khalisah; Soeratin, Harry Z.; Miftah, Munasiron
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i2.1088

Abstract

This paper aims to look at how corporate ESG performance and carbon regulation in achieving sustainable low-carbon development. Sustainable development is development that meets the needs of the current generation without compromising the ability of future generations to meet their own needs. To support sustainable development, companies can improve their Environmental, Social, and Governance (ESG) performance at the corporate level. In this context, Environmental, Social, and Governance (ESG) has attracted great interest among policymakers, companies, and researchers, given that ESG investments are highly relevant to achieving emissions targets. However, little attention has been paid to country-specific carbon policies and how they relate to ESG performance and corporate carbon reduction. This paper looks at the relationship between ESG performance and carbon regulation in China and Indonesia. The research method used is a literature study relevant to the theme of corporate ESG performance and carbon regulation in achieving sustainable low-carbon development.
Co-Authors Ahmad Fariz Ahmad Taufiq Alami, Safira Maulidia Alami Amira, Maharani Prasti Angga Resti, Anggi Anggi Angga Resti Aziz, Alfida Bernadin Dwi M Budilaksono, Sularso Daffa, Muhammad Dahlia Pinem Diandria, Davinnizam R. Dianwicaksih Arieftiara Dwiyanto, Muhaswad Harry Z. Soeratin Heni Nastiti Husnah Nur Laela Ermaya JUBAEDAH JUBAEDAH, JUBAEDAH Krisnawati, Eka Manggabarani, Alfatih S. Manihuruk, Ricardo Samuel Mardani, Ichsan Marlina Marlina Masripah Matondang, Nurkhafifah MB Nani Ariani Nobelson, Nobelson Oktavia, Khalisah Pangesti, Rahayu Pangestuti, Dewi Cahyani Pusporini, Pusporini Ranti Nugraheni Ratna Hindria Dyah Pita Sari Saebani, Akhmad Sekar Arum, Lingga Shinta Widyastuti, Shinta Sufyati HS Sumilir, Sumilir Tanjung, Marlina Tati Handayani Wijaya, Febryanto Yudha Wira Natali Angeline Lumban Gaol YUDI NUR SUPRIADI