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All Journal International Journal of Social Science and Business IKRA-ITH ABDIMAS Jurnal Sains Sosio Humaniora Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Indonesian Journal of Cultural and Community Development Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAKPI Research Horizon
Siti Choiriah
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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BUDIDAYA HIDROPONIK DENGAN BERTANAM SAYURAN SEBAGAI CARA EFISIENSI PENGELUARAN KELUARGA DI WILAYAH RT 24 DESA ANGGADITA, KARAWANG Dhanny Dhanny; Siti Choiriah
Jurnal Abdi Masyarakat (JAM) Vol 5, No 2 (2020): JAM (Jurnal Abdi Masyarakat) - Maret
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.049 KB) | DOI: 10.22441/jam.2020.v5.i2.005

Abstract

Desa Anggadita adalah salah satu desa yang berada di Kecamatan Klari, Kabupaten Karawang, Jawa Barat terdiri dari beberapa RT. Desa ini terletak di daerah padat industri dan padat pemukiman sehingga sangat gersang. Padatnyapemukiman di sekitar Desa Anggadita Karawang dan kurangnya lahan tanah yang dapat digunakan untuk menanam tanaman menjadi permasalahan kurangnya minat warga untuk menanam. Budidaya tanaman hidroponik menjadi solusi masalah keterbatasan lahan bagi warga Desa Anggadita Karawang. Dengan memberikan pelatihan ini diharapkan warga di sekitar desa Anggadita Karawang, terutama wilayah RT 24 dapat mengkonsumsi sendiri hasil tanamanhidroponiknya dan dapat menghemat pengeluaran rumah tangga. Metode yang dilakukan adalah dengan pelatihan cara menanam dan merawat tanaman sehingga meningkatkan kreatifitas dan perekonomian warga. Pelatihan dilakukan dengan cara praktek bagaimana cara menanam hidroponik, dilanjutkan dengan kunjungan ke rumah warga untuk mengevaluasi pertumbuhan tanamannya
Effect Of Tax Amnesty Law On Waqf Budi Prajogo; Siti Choiriah; Sukiranto Sukiranto
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 10 No Special (2017): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v10iSpecial.56

Abstract

Tax Amnesty Law is the breakthrough success of the government to increase tax revenues as well as strengthen the database taxation. This policy also encourages economic restructuring due to the inflow of funds owned Indonesia citizens who were abroad and within the country but yet was listed as the basis of taxation. Problems arise mostly when Waqf property has not been registered in the yearly tax report until the object is considered part of this Law. Waqf property that has been handed down and has not been reported to the yearly tax report considered as illegal property that must be paid the fine when it registered as tax amnesty, the same as the property obtained from crime. Author made observations on the organization of Islamic organization that has long been managing the waqf. Most can adapt to this Act but some are not ready for this for waqf property is considered not taxed therefore not be registered in the Tax return. Keywords: Tax Amnesty, Endowments, Muhamadiyah, Nahdlatul Ulama
Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Abstract

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory
ESG Disclosure, Financial Reporting Quality and Investment Efficiency Choiriah, Siti; Tarmidi, Deden; Ahmad, Zamri
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.78318

Abstract

This research discusses the relationship between environmental, social and governance disclosure (ESG Disclosure), financial reporting quality and investment efficiency. This research aims to analyze the influence of ESG disclosure and financial reporting quality on investment efficiency with audit quality as a moderating variable. This research uses quantitative methods with secondary data, companies listed on the BEI ESG Index for 2018 – 2022. These findings also show that the impact of FRQ on investment efficiency decreases with shorter maturities. Research shows good ESG disclosure contributes to investment efficiency by reducing information asymmetry between companies and investors. However, high-quality financial reporting can have a negative impact on investment efficiency because quality financial reports do not necessarily reflect the actual condition of the company. Audit quality factors do not significantly influence the relationship between ESG disclosure, financial reporting quality, or investment efficiency.
The Effect of Good Corporate Governance, Internal Control System, and Human Resource Competence on Financial Reporting Quality Akbar, Aditya; Choiriah, Siti
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.500

Abstract

This study examines the effect of Good Corporate Governance, Internal Control Systems, and Human Resource Competencies on the Quality of Financial Statements, with Professionalism as a moderating variable. The population of this study consists of Rural Bank companies registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) in the J and T regions. The study employs a purposive sampling method, targeting respondents who work in the accounting department of Rural Banks, with a minimum of one year of experience. Data collection is conducted through a direct approach using a questionnaire, targeting 78 respondents, who serve as research subjects. The collected data is processed using SmartPLS version 4 software as a data analysis tool. The results indicate that Good Corporate Governance and Human Resource Competencies significantly affect the Quality of Financial Statements, whereas the Internal Control System does not. Additionally, Professionalism, as a moderating variable, strengthens the relationship between Good Corporate Governance and the Internal Control System with the Quality of Financial Statements. However, Professionalism does not moderate the relationship between Human Resource Competencies and the Quality of Financial Statements.
Pentingnya Manajemen Keuangan Bisnis Keluarga Di Era Digitalisasi CHOIRIAH, Siti; HIDAYAH, Nurul; HALIM, Hasliza Abdul
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.951 KB) | DOI: 10.38142/ahjpm.v1i2.221

Abstract

Langkah pemerintah untuk mengendalikan pandemi COVID-19 dilakukan secara menyeluruh dari berbagai aspek kehidupan ekonomi dan sosial. Di era pandemic ini banyak diberlakukan pembatasan baik proteksi social distancing maupun kegiatan ekonomi, yang tentunya berdampak pada kegiatan usaha UKM dan usaha keluarga, dimana mereka kesulitan mengelola keuangan untuk memenuhi kebutuhan sehari-hari dan kebutuhan usaha di masa pandemic ini. Ketidakseimbangan antara pendapatan dan pengeluaran serta ketidaktahuan dalam pengaturan keuangan keluarga harus dikelola dengan sebaik-baiknya. Hal inilah yang mendorong dibentuknya program Pengabdian Kepada Masyarakat oleh Tim dosen Universitas Mercu Buana yang bertujuan untuk mengedukasi keluarga tentang cara mengelola bisnis keluarga yang baik dan efisien di era digitalisasi dengan memanfaatkan teknologi berbasis smartphone yang mudah dipelajari dan diterapkan dalam kegiatan bisnis.
Pembuatan Handsoap Ramah Lingkungan Berbahan Dasar Apel untuk Mempersiapkan Wirausaha Mandiri Siswa SMAN 2 Rangkasbitung, Kabupaten Lebak Rahayu, Puji; Choiriah, Siti; Setiyawati, Hari; Widodo, Wahyudi; Feebiyanti, Amanda Puspita Ayu
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Pengabdian kepada masyarakat ini dilaksanakan di SMAN 2 Rangkasbitung, Kabupaten Lebak, Banten, dengan tema “Pembuatan Handsoap Ramah Lingkungan Berbahan Dasar Apel sebagai Langkah dalam Mempersiapkan Wirausaha Mandiri bagi Siswa SMAN 2 Rangkasbitung”. Kegiatan ini bertujuan memberikan pelatihan dan praktik langsung kepada tenaga pendidik dan peserta didik dalam pembuatan handsoap berbahan dasar apel yang ramah lingkungan serta aman bagi kesehatan. Tim Pengabdian kepada Masyarakat (PKM) juga melakukan pendampingan berkelanjutan agar produk yang dihasilkan dapat diproduksi secara mandiri, dimanfaatkan secara optimal, dan dipasarkan secara luas. Program ini dilaksanakan pada bulan April hingga Desember 2025 (In Syaa Allah), dengan fokus awal pemenuhan kebutuhan sabun pencuci tangan di lingkungan sekolah, yang selanjutnya dikembangkan ke pasar masyarakat. Pendekatan ini diharapkan mampu meningkatkan kompetensi kewirausahaan peserta didik, menumbuhkan kesadaran akan pentingnya kebersihan dan pelestarian lingkungan, serta membentuk karakter mandiri dan inovatif. Evaluasi keberhasilan kegiatan dilakukan melalui pemantauan pasca pelaksanaan dan pendampingan berkelanjutan untuk memastikan keberlanjutan proses produksi serta distribusi produk.
Penyuluhan Dan Pembuatan Hand Shop Ramah Lingkungan Dalam Mempersiapkan Wirausaha Mandiri Bagi Siswa SMAN-2 Rangkas-Bitung Pratiwi, Riri; Choiriah, Siti; Rahayu, Puji; Maratusolihah, Nabila; Khoirunnisa, Rihadatulaisi
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Kegiatan pengabdian masyarakat ini kami laksanakan dengan tema “Pembuatan hand shop ramah lingkungan berbahan dasar bunga lavender sebagai langkah dalam mempersiapkan wirausaha mandiri bagi siswa SMAN 2 Rangkas Bitung”. Sasaran dalam kegiatan ini adalah para guru dan siswa SMAN 2 Rangkas Bitung. Mereka diberikan pelatihan dan langsung praktik membuat hand shop ramah lingkungan menggunakan ekstrak bunga lavender. Tim PPM juga akan melakukan pendampingan sampai produk tersebut benar benar bisa dipasarkan. Target awal produk tersebut akan digunakan sendiri dan dijual melalui koperasi SMAN 2 Rangkasbitung. Target selanjutnya akan dijual ke masyarakat diluar sekitar SMAN 2 Rangkasbitung. Kegiatan akan dimulai pada bulan Februari 2025 dan berakhir pada bulan Juni atau Juli 2025. Namun pendampingan akan terus dilakukan untuk menjaga keberlangsungan kegiatan tersebut. Hasil dari kegiatan tersebut berupa peningkatan kesejahteraan bagi guru yang diperoleh dari hasil penjualan produk hand shop ramah lingkungan. Juga bagi siswa setelah lulus dapat berwirausaha membuat produk tersebut baik siswa yang melanjutkan kuliah maupun yang tidak melanjutkan kuliah tetap dapat berwirausaha. Evaluasi bisa dilakukan dengan cara pemantauan kelokasi setelah periode pelaksanaan pengabdian masyarakat selesai. Pendampingan akan terus dilakukan untuk menjaga kesinambungan proses produksi dan penjualan.
Audit fee and digital transformation: Managerial ownership impact on sustainability Adianto, Rachmad Satrio; Choiriah, Siti
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss1.art6

Abstract

This study examines the impact of Audit Fees and Digital Transformation on Sustainability Performance with Managerial Ownership as Moderation. The populace in this research were energy businesses that are listed on the Indonesia Stock Exchange (IDX) in 2020-2023, totaling 90 companies. The sampling design Purposive sampling was employed so that the an example used was 34 businesses. The method of analysis used was panel data using the eviews 13 for linear regression analysis tool. The outcomes of the study simultaneously showed that Audit Fees and Digital Transformation had an effect on Sustainability Performance. Partially, it showed that audit fees had an positive effect on sustainability performance, but digital transformation had no effect on sustainability performance. The moderating variable, namely managerial ownership, could moderate audit fees on sustainability performance, but could not moderate digital transformation on sustainability performance.
CHARACTERISTICS OF TOP MANAGEMENT, AUDIT QUALITY, AND EARNINGS MANAGEMENT IN INFRASTRUCTURE COMPANIES Nainggolan, Abdullah; Choiriah, Siti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6910

Abstract

Financial statements serve as a medium for communicating information regarding various economic events and transactions, including operating performance, financial position, changes in financial position, changes in equity, and corporate cash flows. One of the key pieces of information presented in financial statements is corporate earnings. Earnings are often utilized as an instrument to enhance the appearance of financial reports in order to portray improved company performance. Consequently, earnings management practices are frequently employed to present financial information that does not fully reflect the firm’s actual condition. This study aims to analyze the effect of top management characteristics on earnings management, with audit quality serving as a moderating variable. The research population consists of 67 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 55 companies that met the criteria and yielding 275 observations over five years. Data were obtained from the companies’ annual reports and analyzed using Moderated Regression Analysis (MRA) based on panel data with the assistance of EViews 10 software. The results indicate that top management knowledge and tenure do not empirically demonstrate a negative and significant effect on earnings management. Audit quality is empirically proven to moderate the relationship between top management knowledge and earnings management practices. However, audit quality does not moderate the relationship between management tenure and earnings management practices in infrastructure companies listed on the Indonesia Stock Exchang.
Co-Authors Adianto, Rachmad Satrio Akbar, Aditya Budi Prajogo Deden Tarmidi Dhanny Dhanny Dwi Asih Surjandari Edy Suroso, Edy Feebiyanti, Amanda Puspita Ayu Hadnan, Muhamad Hari Setiyawati Hasliza Abdul Halim, Hasliza Abdul Hermawan, Siti Nur Azizah Putri Khoirunnisa, Rihadatulaisi Maratusolihah, Nabila Nainggolan, Abdullah NURUL HIDAYAH Pratiwi, Riri Puji Rahayu Rini Marlina, Rini Septyana Mubarakah Siska Widia Utami Suharmadi Suharmadi Sukiranto, Sukiranto Widodo, Wahyudi Widyanto, Muhammad Laras Yulis Diana Alfia Zamri Ahmad