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All Journal JMM (Jurnal Masyarakat Mandiri) Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Abdimisi Jurnal PKM Manajemen Bisnis East Asian Journal of Multidisciplinary Research (EAJMR) Annals of Human Resource Management Research Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Humanities Education Management Accounting and Transportation
Arini, Dewi Ulfah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation Other

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MEMETAKAN BAKAT DAN MINAT SISWA DENGAN MEMBANGUN MENTAL WIRAUSAHA GUNA MENDUKUNG PROGRAM EKONOMI KREATIF DI LINGKUNGAN SEKOLAH Amin, Pajar; Arini, Dewi Ulfah; Permadi, Wisjnumurti Bamang
JMM (Jurnal Masyarakat Mandiri) Vol 4, No 2 (2020): JUNI
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.369 KB) | DOI: 10.31764/jmm.v4i2.2089

Abstract

Abstrak: Kegiatan ini bertujuan membantu sekolah dengan mengidentifikasi minat dan bakat siswa untuk menjadi wirausaha. Dari hasil riset diketahui tingkat pengangguran di Indonesia cukup tinggi. Data per Agustus 2019 tingkat pengangguran sebesar 5,67% dari lulusan sarjana, 5,99% dari lulusan diploma, sebesar 7,29% dari lulusan SMA, dan lulusan SMK berjumlah 10,42%. Tingkat pengangguran ini sangat memprihatinkan utamanya kalau dibandingkan dengan proporsi jumlah penduduk yang menjadi wirausahawan. Dengan membantu sekolah untuk mengidentifikasi minat dan bakat siswanya, sekolah akan mempunyai dasar acuan untuk membuat mapping para siswanya dalam minat dan bakat untuk menjadi wirausaha. Pemetaan tersebut akan dapat digunakan menjadi dasar pihak sekolah untuk membuat bobot pelatihan dalam rangka membangkitkan minat untuk menjadi wirausaha dan pelatihan untuk menjadi wirausaha yang handal. Program ini akan menjadi dukungan yang positif untuk mengurangi porsi wirausaha yang saat ini masih memprihatinkan.Abstract:  This activity aims to help the school by identifying the interests and talents of students to become entrepreneurs. From the research results known unemployment rate in Indonesia is quite high. Data per August 2019 the unemployment rate amounted to 5.67% of undergraduate graduates, 5.99% from Diploma graduates, of 7.29% from high school graduates, and vocational high school graduates amounted to 10.42%. This unemployment rate is very concern when compared to the proportion of the number of people who are entrepreneurs. By helping schools to identify the interests and talents of their students, schools will have a basic reference to mapping their students in their interests and talents to become entrepreneurs. The mapping will be used as the basis of the school to create the training weights in order to generate an interest in becoming an entrepreneurial and training to become a reliable entrepreneur. This Program will be a positive support to reduce the portion of entrepreneurial that is currently still in concern.
Pengelolaan Keuangan Unit Bank Sampah Produsen Eco Enzyme di Tangerang Selatan Indrayani, Lioni; Wenten, I Ketut; Arini, Dewi Ulfah
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Abstract

Abstrak Pengelolaan keuangan Bank Sampah dalam memenuhi kebutuhan industri yang berinovasi dengan memfokuskan pada kebijakan pemda Kota Tangsel yaitu Perda No. 3 Tahun 2013, terkait program TPST 3R (Reduce, Reuse dan Recycle). Masalah dalam pengelolaan sampah adalah karena tidak adanya pengembangan pengelolaan sampah untuk memanfaatkan sampah dalam upaya mengurangi beban TPA serta masih rendahnya kesadaran masyarakat dalam menjaga kebersihan lingkungan. Mitra dalam kegiatan pengabdian ini adalah Paguyuban Bank Sampah Pamulang, Tangerang Selatan. Kegiatan Pengabdian Kepada Masyarakat yang dilakukan adalah dengan mengadakan kegiatan pelatihan pembuatan eco-enzyme dan dilanjutkan dengan paparan dari para Dosen mengenai pengelolaan keuangan usaha dan pemasaran produk turunan eco-enzym. Anggota Paguyuban Bank Sampah Pamulang berasal dari masyarakat kalangan menengah yang aktif dalam bidang pengelolaan sampah baik organik maupun anorganik. Banyak dari unit bank sampah produsen eco-enzym yang masih mengabaikan pembukuan transaksi keuangan. Paguyuban Bank Sampah Pamulang berbagi pengalaman bagaimana memulai aktivitas bank sampah dan mengembangkan usahanya dari awal sampai saat ini. Metode yang dipakai dalam kegiatan pengabdian ini adalah Metode Diskusi, pengembangan materi serta praktek singkat membuat laporan keuangan secara sederhana. Kata Kunci: bank sampah; eco enzym; pengelolaan keuangan Abstract Financial Management of Eco-Enzyme Manufacturer Waste Bank Units In South Tangerang. Financial management of the Waste Bank in meeting the needs of an innovating industry by focusing on South Tangerang City government policy, namely Regional Regulation No. 3 of 2013, related to the 3R TPST program (Reduce, Reuse and Recycle). The problem in waste management is due to the lack of development of waste management to utilize waste in an effort to reduce the burden on landfills and the low level of public awareness in maintaining environmental cleanliness. The partner in this service activity is the Pamulang Waste Bank Association, South Tangerang. The Community Service activities carried out were by holding training activities on making eco-enzymes and followed by presentations from lecturers regarding business financial management and marketing of eco-enzyme derivative products. Members of the Pamulang Waste Bank Association come from the middle class and are active in the field of waste management, both organic and inorganic. Many eco-enzymes producing waste banking units still ignore financial transaction bookkeeping. The Pamulang Waste Bank Association shares experiences on how to start waste bank activities and develop its business from the beginning to the present. The method used in this service activity is the Discussion Method, material development and short practice in making simple financial reports. Keywords: waste bank; eco-enzym; financial management
Pengaruh Kualitas Kredit, Biaya Operasional Pendapatan Operasional dan Profitabilitas terhadap Permodalan Bank Perekonomian Rakyat di Indonesia per Triwulan Tahun 2021 – 2022 Mangasa Tua, Rudy Bodewyn; Arini, Dewi Ulfah
Jurnal Disrupsi Bisnis Vol. 7 No. 3 (2024): [Mei-Juni] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i3.38234

Abstract

The purpose of this study is to find out the effects of Non Performing Loan (NPL), Operational costs versus operational income (BOPO) and Profitability ( ROA) against Capital (CAR) People Economy Bank either partially or simultaneously.Research methods using descriptive qualitative, the object of research is a nationally conventional bpr.First quarter of 2021 to fourth quarter of 2022 data obtained from the financial services authority statistics report.The conclusions drawn from this study are npl, bopo and roa both partially and simultaneously have no influence on roa on bpr in indonesia period of 2021-2022.
Peningkatan Motivasi, Kedisiplinan dan Keahlian Siswa-Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Margie, Lyandra Aisyah; Habibah, Habibah; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1124

Abstract

The objective of this community service initiative is to enhance the motivation, discipline, and expertise of students at the Al-Mutakabbir Foundation in Bogor Regency. This program employs seminars and discussions as its primary methods of engagement. The target population for this activity consists of 50 students from the foundation. During the community service event, participants were exposed to a series of interactive seminars designed to address key topics relevant to their personal and academic development. Experts and facilitators led discussions that encouraged students to actively engage with the material, share their perspectives, and collaborate on solutions to common challenges they face. One significant outcome of this initiative was the heightened motivation observed among students. Many expressed renewed enthusiasm for their studies and a clearer understanding of their personal goals. Additionally, the emphasis on discipline helped students recognize the importance of time management and consistent effort in achieving success. The participants demonstrated their understanding through practical applications of the concepts discussed, such as creating personalized action plans for their studies and developing strategies for overcoming obstacles. The objectives of the service were not only met but exceeded, laying a solid foundation for the students' ongoing development.
Pengaruh Ukuran Perusahaan, Rasio Utang, dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Industri di Bursa Efek Indonesia Tahun 2019 – 2023) Komariah, Komariah; Arini, Dewi Ulfah
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5170

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Rasio Utang dan Pertumbuhan penjualan terhadap penghindaran pajak. Periode yang digunakan dalam penelitian ini adalah lima tahun mulai dari tahun 2019-2023. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor industri di Bursa Efek Indonesia (BEI) periode 2019-2023. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu purposive sampling. Berdasarkan hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh signifikan terhadap Penghindaran Pajak, (2) Rasio Utang berpengaruh signifikan terhadap Penghindaran Pajak, (3) Pertumbuhan Penjualan berpengaruh signifikan terhadap Penghindaran Pajak, (4) Ukuran Perusahaan, Rasio Utang dan Pertumbuhan Penjualan berpengaruh secara simultan terhadap Penghindaran Pajak.
PENGARUH THIN CAPITALIZATION, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGHINDARAN PAJAK : (Studi Empiris Pada Perusahaan Consumer Non- Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2023) Murti, Putu Arimbawa Wisnu; Arini, Dewi Ulfah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12677

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization, ukuran Perusahaan dan umur perusahaan terhadap penghindaran pajak, penelitian ini dilaksanakan dengan menganalisi laporan keuangan pada perusahaan consumer Non-Cyclicals tahun 2018-2023 yang terdaftar di Bursa Efek Indonesia. Sampel yang dipergunakan dalam penelitian ini sebanyak 33 perusahaan sektor Consumer non-cylical yang terdaftar dari tahun 2018-hingga tahun 2023. dan pengambilan sampel dipergunakan dengan teknik Purposive Sampling. Data yang dipergunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan dari setiap perusahaan yang dijadikan sampel penelitian. Variabel yang dipergunakan dalam penelitian ini yaitu Thin capitalization sebagai independent variable pertama, ukuran perusahaan sebagai independent variable kedua, umur perusahaan sebagai independent variable ketiga, dan penghindaran pajak sebagai dependent variable. Metode regresi data panel dipergunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian mempergunakan aplikasi E-Views 9. Hasil pada penelitian ini mempergunakan model terpilih yakni Fixed Effect Model (FEM) Hasil pada penelitian ini memperlihatkan bahwasannya Thin Capitalization secara parsial berpengaruh terhadap penghindaran pajak, Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak, Umur Perusahaan berpengaruh terhadap Penghindaran Pajak, dan secara simultan Thin Capitalization, Ukuran Perusahaan, dan Umur Perusahaan berpengaruh terhadap Penghindaran Pajak.
Sosialisasi Budaya Organisasi dan Kewajiban Belajar, Peningkatan Kompetensi dan Motivasi serta Pelatihan Manajemen Keuangan dan Literasi Keuangan Syariah kepada Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Ambarita, Dinar; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1436

Abstract

Community service plays a vital role in bridging the gap between academic knowledge and real-world application, particularly in fostering awareness of organizational culture, lifelong learning, and financial literacy among young generations. The urgency of this activity stems from the growing need to equip students with not only academic competence but also practical skills that enhance their personal development and readiness for future professional environments. This community service program aimed to promote organizational culture, instill a sense of continuous learning, enhance student competence and motivation, and provide training in financial management and Islamic financial literacy to the students of the Al-Mutakabbir Foundation in Bogor Regency. The program was conducted through seminars and interactive discussions, targeting a total of 50 student participants. Through engaging and participatory methods, students were introduced to key concepts and best practices in financial planning, savings, investment from an Islamic perspective, and the importance of upholding organizational values. The results demonstrated a high level of comprehension and active application of the materials discussed, as reflected in post-activity evaluations and participant feedback. The implications of this success are significant, as it indicates an increased capacity among students to manage their finances responsibly and align their behavior with positive organizational and cultural values, ultimately supporting their holistic growth and contribution to society.
Maintaining cooperative sustainability: The mediation role of performance measurement systems Rudiyanto, Rudiyanto; Munawar, Niknik Ahmad; Prayoga, Rahmat; Arini, Dewi Ulfah; Mufliha, Dewi Insani
Annals of Human Resource Management Research Vol. 5 No. 1 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i1.2904

Abstract

Purpose: This study aims to identify an ideal information system to support cooperative organizations in enhancing their managerial performance and promoting long-term business sustainability. Research Methodology: Data were collected through distributed questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. Results: The findings confirm that Management Accounting Information Systems (MAIS) and Performance Measurement Systems (PMS) significantly and positively affect Managerial Performance (MP). PMS is shown to mediate the relationship between MAIS and MP. These results are expected to offer practical insights for cooperative managers in applying accounting principles and performance tools. Conclusions: This research reveals that quality and timely MAIS are vital for decision-making in cooperatives and SMEs. PMS plays a critical mediating role by reinforcing the positive impact of MAIS on MP. Limitations: The study is limited by the narrow scope of research, small sample size, and respondents with limited work experience. It also faces challenges in accounting for diverse member backgrounds. Future research should involve broader samples, more variables (e.g., budgeting, accountability), and improved methods.
An Analysis of Student Satisfaction with Student Services in the Industrial Engineering Department of Universitas Pamulang Khairunnisa, Khairunnisa; Arini, Dewi Ulfah; Khairunisa, Meutia Dwina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1192

Abstract

Student satisfaction is a key indicator of the quality of higher education services. In the context of the Industrial Engineering Department at Universitas Pamulang, student satisfaction with student services plays a critical role in supporting academic success and student well-being. This study aims to analyze the level of student satisfaction with the services provided by the department. A quantitative descriptive research method was employed, with a sample of 100 students selected through simple random sampling. Data was collected using questionnaires and analyzed through descriptive statistical analysis to assess perceptions of service quality. The results showed that reliability was the most significant factor, contributing 22.4% of the total variance in satisfaction, followed by assurance and empathy (20.3%) and responsiveness (18.9%). Interview data revealed that responsiveness, particularly in handling student complaints, was perceived as lacking, which negatively affected overall satisfaction. These findings suggest the need for targeted improvements in responsiveness, empathy, and reliability to enhance the quality of student services. Improving these aspects can lead to better student experiences and strengthen the department’s academic support system.
MENDUKUNG PROSES PERUBAHAN ORGANISASI DENGAN MELAKUKAN FOCUS GROUP DISCUSSION PADA PERUMD PASAR NIAGA KERTA RAHARJA Arini, Dewi Ulfah; Permadi, Wisjnumurti Bambang; Indrayani, Lioni; Amin, Pajar
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13523

Abstract

Pasar tradisional terus menerus berkembang mengikuti kebutuhan dan selera masyarakat akan fasilitas pasar yang semakin tinggi. Dengan berkembangnya kesadaran masyarakat akan kebersihan, ketertiban, keindahan dan kenyamanan dalam gaya hidup, maka ekspektasi masyarakat terhadap sarana dan prasarana pasar pun menjadi berubah sejalan dengan kehidupan dan gaya hidup masyarakat. Manajemen baru Perumda Pasar Niaga Kerta Raharja bersikap positif terhadap perubahan ekspektasi masyarakat tersebut. Kesadaran akan tuntutan perbaikan sarana prasarana pasar yang perlu juga didukung oleh pengelolaan yang rapi dan profesional, membuat manajemen merasa perlu melakukan perubahan organisasi sebagai pendukung fundamental perubahan sikap dan paradigma dalam melakukan pengelolaan pasar yang lebih baik dan profesional. Dengan kegiatan pengabdian masyarakat dari Tim Dosen Prodi Akuntansi Universitas Pamulang dengan melakukan kegiatan Focus Group Discussion yang diikuti oleh karyawan kunci, diharapkan dapat memberikan pemetaan bagi manajemen dalam melakukan proses reorganisasi dimaksud.
Co-Authors Afriadi, Fiqih Ambarita, Dinar Amin, Pajar Febriyanto, Fery Citra Habibah Habibah Hasan, Julian Muhammad Hunein, Hamida Indrayani, Lioni Josua Panatap Soehaditama Khairunisa, Meutia Dwina Khairunnisa Khairunnisa Komariah Komariah Mangasa Tua, Rudy Bodewyn Margie, Lyandra Aisyah Mufliha, Dewi Insani Munawar, Niknik Ahmad Murti, Putu Arimbawa Wisnu Nurullah, Mawardi Permadi, Wisjnumurti Bamang Permadi, Wisjnumurti Bambang Prasetya, Eka Rima Prayoga, Rahmat Prima Sadewa Rachmat Pramukty Rudiyanto Rudiyanto, Rudiyanto Rusdi Rusdi Safariningsih, Ratna Tri Hari Saragih, Muhammad Rizal Septiningrum, Liana Dwi Sujarwo Sujarwo Wenten, I Ketut Yudawirawan, Moh. Yuddy Zen, Agustian