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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS Jurnal Equity Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecogen International Journal of Finance Research Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Musi Charitas Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Lentera Pengabdian Journal of Business Management and Economic Development El-Mujtama: Jurnal Pengabdian Masyarakat Alamtana Equity
Nurjanah, Rina
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Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism Yahya, Adibah; Asiah, Neng; Nurjanah, Rina
Journal of Business Management and Economic Development Том 1 № 02 (2023): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.56

Abstract

Tax avoidance is an act of legal tax avoidance, but in this case the state suffers losses from this action. There are several factors that affect tax avoidance including capital intensity, growth opportunities, financial distress, and accounting conservatism. This type of research uses quantitative research with company objects that are members of the Jakarta Islamic Index 70. Data sources use secondary data listed in the company's financial reports for the 2018-2021 period. A total of 105 research data were tested using the SPSS version 25 application. The test results showed that only capital intensity had a negative and significant effect on tax avoidance, while other variables had no effect on tax avoidance. The test results show that tax avoidance tends to be influenced by factors that affect cost reduction.
Bimbingan Teknis Pembuatan Proposal Kredit Dan Laporan Keuangan Umkm Beken Kabupaten Bekasi Yahya, Adibah; Wulandari, Siska; Nurjanah, Rina; Teguh Nugroho, Arief
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i2.1202

Abstract

Technical guidance activities for credit proposals and financial reports are carried out to increase the entrepreneurial skills of business actors, especially MSMEs (Micro, Small and Medium Enterprises). This activity refers to follow-up activities for the establishment of well-known MSMEs (Bekasi Keren/Bekasi Regency). Bimtek activities are one way to increase the ability of MSMEs to increase their potential and become superior MSMEs, not only from the products produced but from the literacy/knowledge they possess. This activity was carried out in collaboration with the MSMEs, and Cooperative Service as well as LPPM Pelita Bangsa University. The implementation time will be 11-14 October 2021 at the Java Palace Hotel Jababeka. The participants of the activity amounted to 200 (two hundred) MSMEs participants. The material presented is in the form of a credit application proposal and the preparation of financial reports. The output of technical guidance is in the form of an assessment on the post-test which is carried out after the training is held. For credit application proposal materials and financial reports, 106 respondents filled out the post-test link with a score of 60-100 as many as 91% or 91 participants, while 9% got a score of 0-50 or as many as 9 people. It can be concluded that the level of understanding of the material is very well received by the participants of the technical guidance.
Pendampingan Peramalan Penjualan Produk pada Usaha Mikro Cemilan Cepuluh Kampung Karang Kandal Nurjanah, Rina; Andriyani, Meli; Nurastuti, Preatmi; el Muiz, Najmi Tsania; Rukoyah, Siti
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.14546

Abstract

Penjualan merupakan salah satu hal yang penting dalam kegiatan operasional suatu usaha. Perkembangan usaha dapat dilihat dari hasil penjualan yang dilakukan, oleh karenanya penjualan menjadi hal yang dibutuhkan dalam keberlanjutan usaha terutama pada usaha mikro. Agar dapat meningkatkan penjualan, tentunya suatu usaha perlu melakukan perencanaan bisnis. Perencanaan bisnis meliputi perencanaan keuangan, sumber daya manusia, serta pemasaran. Dalam peningkatan penjualan dibutuhkan perencanaan dengan mengetahui perkiraan penjualan di masa depan. Penyusunan forecast penjualan pada mitra diharapkan dapat meningkatkan kemampuan mitra dalam berfikir logis dan analitis untuk dapat mempertahankan usahanya. Tujuannya agar forecast penjualan yang dibuat dapat membantu mitra dalam mengelola persediaan serta dapat menentukan pemasok dan pembiayaan, yang pada akhirnya mitra dapat mengambil keputusan strategis. Hasil kegiatan menunjukkan peningkatan pada pemahaman mitra atas perhitungan peramalan penjualan, dibuktikan dengan hasil peramalan penjualan yang disusun oleh mitra secara mandiri. Kegiatan pendampingan diharapkan dapat dilanjutkan pada materi lainnya yang mendorong peningkatan kompetensi mitra.
Company Size and Price-Earnings Ratio as A Signal in Influencing Firm Value Moderated by Investment Decisions Nurjanah, Rina; Yahya, Adibah; Wulandari, Anna
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1922

Abstract

This study aims to examine the impact of firm size and price-earnings ratio on firm value, with investment decisions as a moderating variable, focusing on property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2023. The research employs a quantitative approach using panel data regression analysis. Financial data were collected from annual reports and financial statements of listed property and real estate companies. The study utilises E-Views software for data analysis, including descriptive statistics, correlation analysis, and moderated regression analysis. The findings reveal that firm size and price-earnings ratio positively and significantly influence firm value. However, investment decisions do not moderate the relationship between firm size or price-earnings ratio and firm value in the context of Indonesian property and real estate companies during the studied period. The study is limited to a specific sector and time frame, which may affect the generalizability of results. Additionally, secondary data may not capture all nuances of managerial decision-making processes. This research contributes to the body of corporate finance and strategic management knowledge by providing insights into the determinants of firm value in the Indonesian property and real estate sector.
Transformasi Keuangan UMKM melalui Pendampingan Penyusunan Laporan Keuangan Nurjanah, Rina; Nisawati, Inna; Saputera, Denny; Daniyah, Alifa Putri; Delima, Trianita
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4381

Abstract

MSMEs play an important role in the Indonesian economy, but many face challenges, especially in financial management and digital marketing. This research aims to provide concrete solutions to the problems faced by Amelia Bakery, which include the lack of a structured financial recording system and optimal utilisation of digital platforms. The methods used in this community service programme include socialisation, training, technology implementation, mentoring, and periodic evaluation. The results of this activity show an increase in the ability of owners and employees to prepare financial reports manually. However, further guidance is still needed when using financial applications. With the implementation of this comprehensive solution, it is expected that Amelia Bakery can improve business performance, strengthen its position in the market, and achieve better sustainability. In addition, this activity is expected to positively impact the surrounding community and encourage the growth of other MSMEs in the region.
Faktor Ekonomi Makro Domestik dan Global Terhadap IHSG Domestic and Global Macro Economic on the Jakarta Composite Index Nurjanah, Rina; Purwanto, Purwanto
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.117

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Domestik Bruto (PDB), Kurs, harga emas dunia dan harga minyak dunia terhadap IHSG. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Sampel dalam penelitian ini adalah indeks IHSG selama 5 tahun, dengan menggunakan data bulanan. Hasil penelitian ini menunjukkan bahwa PDB, Kurs, harga minyak berpengaruh positif terhdap IHSG, sedangkan harga emas tidak berpengaruh terhadap IHSG. Secara simultan PDB, Kurs, Harga Emas dan Harga Minyak berpengaruh terhadap IHSG, dan nilai  koefisien determinasi 0,733, hal ini menunjukan bahwa nilai IHSG dipengaruhi PDB, Kurs, Harga Emas, Harga Minyak sebesar 73,3%.
PENDAMPINGAN KLASIFIKASI DAN PENYIAPAN BIAYA PRODUKSI SEBAGAI STRATEGI PENINGKATAN EFISIENSI OPERASIONAL USAHA Nurjanah, Rina; Tikaromah, Oom; Yuliani, Reva; Purnama, Mega Lenita; Amalia, Fitria
Jurnal Abdimas Musi Charitas Vol. 9 No. 1 (2025): Jurnal Abdimas Musi Charitas Volume 9, Nomor 1, Juni 2025
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v9i1.1423

Abstract

Purpose: This community engagement program aimed to enhance the capacity of micro, small, and medium enterprises (MSMEs), particularly in the food sector, in understanding cost classification and systematically preparing production cost estimates. The intervention was intended to address efficiency-related challenges in production management, which are commonly faced by small-scale businesses. Design/Methodology/Approach: The program was implemented through several phases, including initial socialization, technical training, the application of simple technologies, intensive mentoring, and final evaluation. Each phase was designed to provide business partners with both conceptual understanding and practical skills in applying cost classification and production management principles. Findings: The results revealed a significant improvement in participants’ comprehension of cost structures and production management. MSME actors demonstrated greater accuracy and structure in classifying cost components, which directly contributed to enhanced operational efficiency and more informed business decision-making. Practical Implications: The program produced tangible outcomes by equipping participants with the ability to independently prepare production cost reports and income statements. The training and mentoring strengthened their financial management readiness in a more professional and sustainable manner. Originality/Value: This initiative offers an applicable and replicable approach to empowering MSMEs through strengthened financial and managerial literacy. The knowledge gained is expected to serve as a strategic asset in improving operational efficiency and competitiveness amid an increasingly dynamic market environment.
Pelatihan dalam pengembangan Model Bisnis dan Peningkatan Literasi Keuangan Bagi UMKM di Desa Jatibaru Cikarang Wulandari, Siska; Dasman, Sunita; Nurjanah, Rina; DS, Yunita Ramadhani Ratnaningsih
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.67

Abstract

Ide ide bisnis baru sudah menjadi elemen penting bagi para pengusaha Kecil Menengah di Indonesia. Dengan kemampuan mengidentifikasi peluang bisnis, diharapkan dapat mendorong mereka mencari ide terbaik sesuai dengan kemampuan dan pengetahuan para UMKM, Tujuan dari penelitian ini adalah menguji kemampuan para UMKM dalam menemukan dan mengidentifikasikan ide baru dalam bisnisnya, dan dengan mengidentifikasi model bisnis baru dengan cara membuat pelatihan bagi para UMKM di Desa Jatibaru Cikarang Timur, akan mendapatkan hasil yang sangat berguna bagi para UMKM, selain mengembangakan model bisnis baru juga perlu meningkatan literasi keuangan agar model bisnis yang sedang dijalankan sudah sesuai dengan pengelolaan keuangan yang baik, sehingga dapat menghasilkan laporan keuangan dengan pembukuan sederhana sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk usaha yang berkelanjutan.
Pengaruh Kualitas Produk, Kualitas Pelayanan, dan Harga Terhadap Keputusan Pembelian Produk Herbalife Nutrition di Ghidza Club Cibinong Gena; Nurjanah, Rina
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 1 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i1.392

Abstract

The aim of this research is to determine and analyze the influence of product quality, service quality and price on purchasing decisions for Herbalife Nutrition products at Ghidza Club Cibinong. The type of research used is quantitative research in the form of an associative strategy with research methods in the form of data collection using questionnaires, observations and interviews. The data analysis model used is multiple linear regression analysis. The sample consists of 50 respondents. The results of the regression test show that 84.5% of purchasing decision factors can be explained by Product Quality, Service Quality and Price while the remaining 15.5% is explained by other factors not examined in this research. meanwhile, the results of the F test show that simultaneously the variables Product Quality, Service Quality and Price simultaneously have a positive and significant effect on purchasing decisions with the analysis results being the value Fcount (90.133) > Ftable (2.790). The results of the t test show that the product quality variable shows the results of t-count analysis (7.252), the service quality variable shows the results of t-count analysis (3.466), and the price variable shows the results of t-count analysis (2.368), where ttable (2.011) then partially the three variables this has a positive and significant effect on the decision to purchase Herbalife Nutrition products at Ghidza Club Cibinong. The dominant variable influencing purchasing decisions is product quality.
Pengaruh Modal Usaha, Literasi Keuangan, dan Manajemen Kas Terhadap Keberlanjutan Usaha TKM Pemula Di Kota Bekasi Jordan, Steven; Yahya, Adibah; Nurjanah, Rina
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i1.57208

Abstract

This study aims to assess the impact of venture capital, financial literacy, and cash management on business sustainability business of beginer Self-Employed Workers in Bekasi City. This research is motivated by the importance of beginer Self-Employed Workers in the Indonesian economy and the challenges they face in maintaining business sustainability. The method used is quantitative analysis using the Partial Least Square (PLS) approach in Structural Equation Modeling (SEM), involving 100 respondents who are recipients of the beginer Self-Employed Workers assistance program in Bekasi City. The research findings show that business capital has a negative effect on business continuity. On the other hand, financial literacy and cash management have a positive and significant influence on business sustainability. Effective cash management helps beginer Self-Employed Workers to maintain liquidity and promote business growth, while good financial literacy allows beginer Self-Employed Workers to make more informed decisions. This research provides valuable information for the managers of the beginer Self-Employed Workers program to help the sustainability of the business in the future.
Co-Authors Abdul Latif Afganis, Laela Nabila Ali, Faisal Asti, Eka Giovana Audiana, Nia Daniyah, Alifa Putri Delima, Trianita DS, Yunita Ramadhani Ratnaningsih el Muiz, Najmi Tsania Erna Apriani Fauziah, Ela Fitria Amalia, Fitria Gena Prasetya Noor Hartati, Nani Hasmawaty, Hasmawaty Heru Mulyanto Istiqomah, Anisah Jordan, Steven Meli Andriyani Methania, Terisa MUHAMMAD KOSIM, MUHAMMAD Muji Gunarto Neng Asiah, Neng Ningamah, Hurriyatun Nisawati, Inna Nugroho, Arief Teguh Nurastuti, Preatmi Permatasari, Maulina Dyah Purnama, Mega lenita Purwanto Purwanto Putri, Nabila Khairunnisa Putri, Ratna Gayatri Rafikah, Ismi Ramba, Steven Jordan Alvaro Rukoyah, Siti Saputera, Denny Siska Wulandari, Siska Sunita Dasman Syauqi, Rafi Dhias Taufik Hidayat Tikaromah, Oom Widati, Sindik Widiastuti Wulandari, Anna Yahya, Adibah Yuliani, Reva