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All Journal Jurnal Ilmiah Magister Manajemen (JIMM) International Journal of Community Service Journal of Economics, Management, Business And Accounting (JEMBA) MOVE: Journal of Community Service and Engagement Pengabdian Pada Masyarakat Sistem Informasi Akuntansi
Febriansyah, Angky
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ANALISIS PENGARUH KEMAMPUAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA PT.LAKUMAS RANCAEKEK BANDUNG Wahab, Deden Abdul; Febriansyah, Angky
Jurnal Ilmiah Magister Managemen Vol 1 No 1 (2015)
Publisher : Magister Manajemen, Fakultas Pasca Sarjana, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jimm.v1i1.202

Abstract

Kinerja pegawai merupakan salah satu faktor dalam keberhasilan suatu perusahaan.Banyak cara yang dilakukan perusahaan untuk senantiasa meningkatkan kinerja pegawainya,contohnya adalah dengan meningkatkan kemampuan dan motivasi kerja pegawainya. olehkarena itu dengan meningkatnya kemampuan dan motivasi kerja diharapkan bisa meningkatankinerja pegawai. Tujuan penelitian ini adalah untuk mengetahui pengaruh kemampuan danmotivasi kerja secara simultan dan parsial terhadap kinerja pegawai pada PT.LakumasRancaekek Bandung. Metode yang digunakan dalam penelitian ini adalahmetode deskriptif danverifikatif. Metode deskriptif digunakan untuk mengetahui gambaran variabel kemampuan danvariabel motivasi kerja serta variabel kinerja pegawai. Sedangkan verifikatif untuk mengetahuihubungan kemampuan dan motivasi kerja, dan pengaruh kemampuan dan motivasi kerja secarasimultan dan parsial terhadap kinerja pegawai. Untuk menguji hipotesis penelitianmenggunakan uji SEM (Structural Equation Modeling) dengan menggunakan softwareLISREL8.8.Hasil dari penelitian ini menunjukkan bahwa kemampuan dan motivasi kerja berpengaruhsignifikan dalam meningkatkan kinerja pegawai pada PT.Lakumas Rancaekek Bandung. Secaraparsial variabel motivasi paling dominan berpengaruh terhadap kinerja pegawai yaitu sebesar40,96% dan untuk variabel kemampuan terhadap kinerja pegawai sebesar 6,76%. Sedangkanpengaruh secara simultan antara kemampuan dan motivasi kerja terhadap kinerja pegawai padaPT.Lakumas Rancaekek Bandung yaitu sebesar 72%.Kata Kunci: Kemampuan, Motivasi Kerja, Kinerja Pegawai.ABSTRACTThe employee performance is one of the successful company factors. Many ways thatcompanies have to continuously improve the employees performance, for example, forincreasing the ability and motivation of employees. Therefore increasing the ability and workmotivation are expected to improve the employees performance. The aim of this study was todetermine the influence of ability and work motivation on the performance of employeessimultaneously and partially at PT.Lakumas Rancaekek Bandung. The method used in this studyis descriptive and verificative methods. Descriptive method is used to describe the ability andwork motivation on employee performance variables. While verification is used to determinethe relationship between ability and work motivation, and the influence of ability and workmotivation simultaneously and partially on employee performance. For testing the researchhypothesis using test SEM (Structural Equation Modeling) by using LISREL 8.8 software.Theresults of this study shows that the ability and motivation have a significant effect in improvingthe employees performance at PT.Lakumas Rancaekek Bandung. Partially the motivation of the most dominant influence on employee performance that is equal to 40.96% and for the abilityvariable on the employee's performance is equal to 6.76%. While the simultaneous effectbetween ability and motivation on employee performance at PT.Lakumas Rancaekek Bandungis equal to 72%.Keywords: Ability, Work motivation, and Employee performance.
Analisis Kepatuhan Wajib Pajak Yang Dipengaruhi Oleh Kualitas Pelayanan Pajak, Tarif Pajak, Dan Sanksi Pajak Nugraha, Shofiah Cahyani; Febriansyah, Angky
JEMBA Vol 4 No 1 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i1.13153

Abstract

This study aims to examine and analyze Taxpayer Compliance which is influenced by Tax Service Quality, Tax Rates, and Tax Sanctions case study at the Tax Service Office (KPP) Cicadas Bandung. The method used in this study is a descriptive and verifiative method using the SmartPLS 4.0 application. The unit of analysis in this study is Individual Taxpayers at KPP Cicadas Bandung totaling 100 respondents, the sampling technique used is random sampling. The results showed that the quality of tax services did not have a significant effect on taxpayer compliance with KPP Cicadas Bandung. Likewise, the tax rate, which also does not have a significant effect on taxpayer compliance with KPP Cicadas Bandung. However, tax sanctions have proven to have a significant effect on the level of taxpayer compliance with KPP Cicadas Bandung.
Pengaruh Capital intensity dan Leverage terhadap Effective Tax Rate pada Perusahaan Manufaktur yang Terindeks LQ45 di Bursa Efek Indonesia Periode 2020-2023 Zahrah, Khairiatuz; Febriansyah, Angky
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14818

Abstract

There is a gap between the estimated tax revenue and the actual tax revenue received by the state. Various policies can be taken by companies to lower their effective tax rates. Capital intensity and leverage have the potential to lower the company's effective tax rate. This study aims to determine the effect of capital intensity and leverage partially on the effective tax rate. This study uses descriptive and verification methods with a quantitative approach. In this study, there is a population of 60 annual financial reports from 15 manufacturing companies indexed by LQ45 on the Indonesia Stock Exchange for the 2020-2023 period. The sample used in this study was 32 annual financial reports selected using the purposive sampling method. The data analysis method used is the multiple linear regression analysis method, classical assumption testing and hypothesis testing using Statistical Product Service Solutions (SPSS) software version 23. The results of the study show that capital intensity has a positive effect on the effective tax rate. While leverage does not have a significant effect on the effective tax rate.
Pelatihan Penggunaan Aplikasi Buku Kas Untuk UMKM Febriansyah, Angky; Adiansyah, Febry; Berliana, Sanniyah; Grace, Kezia Nata
ABDI KAMSIA Vol 1 No 2 (2021): Pengabdian Pada Masyarakat Sistem Informasi Akuntansi (ABDIKAMSIA)
Publisher : Program Studi D3 Komputerisasi Akuntansi Fakultas Teknik dan Ilmu Komputer , Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2294.039 KB) | DOI: 10.34010/abdikamsia.v1i2.5700

Abstract

Usaha Mikro Kecil dan Menengah atau yang paling sering dikenal dengan sebutan UMKM mempunyai peranan penting dalam menyumbang pertumbuhan ekonomi suatu negara. Sudah banyak sekali UMKM di Indonesia, namun mayoritas UMKM di Indonesia masih kurang mempunyai ilmu terkait pembukuan yang baik dan benar. Rata-rata UMKM diindonesia masih mencatat secara manual terkait transaksi usahanya. Dan masih belum sesuai dengan standar pembukuan. Solusi bagi pelaku UMKM adalah dengan menggunakan aplikasi akuntansi agar dapat mempermudah proses pencatatan transaksi di setiap harinya. Hasil yang ingin dicapai dalam pelatihan ini adalah untuk memberikan pengetahuan kepada pelaku UMKM mengenai penggunaan Aplikasi Buku Kas untuk mempermudah pencatatan transaksi harian. Dan para Pelaku UMKM dapat menerapkannya dikemudian hari.. Metode yang digunakan adalah dengan melakukan survey, analisis kebutuhan dan kendala, persiapan teknologi informasi, proses pelatihan, dan evaluasi pelatihan.. Setelah dilaksanakan pelatihan ini para pelaku UMKM menyatakan bahwa akan menggunakan aplikasi buku kas untuk menunjang pelaporan keuangan usaha mereka dikarenakan mereka menganggap bahwa aplikasi buku kas sangat mudah untuk digunakan dan akan sangat membantu mereka dalam mencatat transaksi-transaksi saat mereka menjalankan usaha. Kata kunci: UMKM, Aplikasi, Buku Kas, Pencatatan Transaksi
Pengaruh Penjualan Bersih, Modal Kerja Dan Total Utang Terhadap Laba Bersih Putriana, Mega; Febriansyah, Angky
JEMBA Vol 5 No 1 (2025): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v5i1.16195

Abstract

Penelitian  ini bertujuan  untuk mengetahui  besarnya  pengaruh Penjualan Bersih, Modal Kerja, Total Utang, Laba Bersih penjualan  bersih,  modal  kerja  dan total Utang  secara  parsial terhadap laba bersih. Untuk mendukung penelitian ini, Metode penelitian   yang   digunakan   adalah   analisis   deskriptif   dan verifikatif dengan pendekatan metode kuantitatif. Teknik penarikan  sampel  dalam  penelitian  ini dengan  menggunakan purposive  sampling.  Populasi  pada  penelitian  ini adalah  475 laporan keuangan  tahunan perusahaan  makanan dan minumanyang terdaftar di Bursa Efek Indonesia periode 2019-2023, dengan jumlah sample sebanyak 50 laporan keuangan tahunan dari 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang sudah dipublikasi di dalam Bursa Efek Indonesia (BEI). Metode analisis data yang digunakan adalah metode analisis regresi berganda dengan menggunakan  software SPSS versi   26.   Penelitian   ini   menghasilkan   kesimpulan   bahwa penjualan bersih, modal kerja, dan total Utang berpengaruh terhadap laba bersih, dapat diartikan  bahwa apabila penjualan bersih, modal kerja, dan total Utang  mengalami  peningkatan maka laba bersih akan mengalami  peningkatan.  Penelitian  ini diharapkan  dapat membantu  investor  dalam  mengambil keputusan untuk berinvestasi dan bagi perusahaan dapat memberikan pemikiran baik berupa ide atau saran untuk membantu perusahaan dalam memaksimalkan labanya. 
Financial Management in Online Fashion MSMEs in Bandung City to Improve Business Efficiency and Sustainability (Case Study at Dlusia Dress) Narimawati, Umi; Syafei, M. Yani Syafei; Febriansyah, Angky; Tribuana , Dhimas
MOVE: Journal of Community Service and Engagement Vol. 4 No. 5 (2025): May 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i5.448

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy, yet many face challenges in financial management, including Dlusia Dress, a fashion sector MSME. This community engagement program aims to enhance the financial management capabilities of Dlusia Dress, focusing on cost of goods sold (COGS) calculation and business budgeting. Conducted over six months, from April to October 2024, the program consisted of three stages: a preliminary survey, training and mentoring sessions, and an evaluation phase. The results demonstrate significant improvements in financial management practices. Dlusia Dress successfully separated personal and business finances, implemented accurate COGS calculations, and developed a structured business budget. Additionally, the business owner adopted systematic transaction recording, enabling real-time cash flow monitoring. The final evaluation revealed increased financial awareness and skills, providing a strong foundation for long-term business sustainability. In conclusion, targeted and needs-based interventions can help MSMEs address financial management challenges, improve operational efficiency, and enhance competitiveness. These findings highlight the importance of integrated approaches in supporting MSMEs toward achieving sustainable growth and resilience.
Strengthening Human Resources of Msmes And Cooperatives Through Counseling and Joint Dialogue In Cianjur Regency Pranata, Sudadi; Susilawati, Erna; Amroni, Amroni; Febriansyah, Angky; Komara, Nandang; Musrifah, Ai; Yani Syafeí, M; Wahdiniwaty, Rahma
International Journal Of Community Service Vol. 5 No. 4 (2025): November 2025 ( Indonesia - Thailand - Malaysia - Timor Leste - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i4.942

Abstract

Strengthening human resources (HR) in the MSME and cooperative sectors is an important aspect of enhancing local economic competitiveness, including in Cianjur Regency. MSMEs and cooperatives as main drivers of the people's economy often face various obstacles such as weak managerial capabilities, limited financial literacy understanding, and restricted use of digital technology in running their businesses. These problems cause productivity and business sustainability to be less than optimal. To address these issues, a Community Service activity titled “Strengthening MSME and Cooperative HR through Counseling and Joint Dialogue in Cianjur Regency” was carried out by lecturers and students from several universities in Indonesia. The activities were conducted through counseling methods, group discussions, and interactive dialogues involving MSME actors, cooperative administrators, regional officials, and relevant stakeholders. The materials delivered included business management, financial literacy, digital marketing strategies, and strengthening partnership networks between business actors and supporting institutions. This Community Service activity was enthusiastically attended by participants who gained new understanding in managing businesses professionally, innovatively, and adaptively to digital development. This program is expected to increase the capacity of MSME and cooperative HR, strengthen collaboration among economic actors, and encourage the creation of economic independence and community welfare in Cianjur Regency sustainably.
Co-Authors Adiansyah, Febry Amroni, Amroni Berliana, Sanniyah Grace, Kezia Nata Komara, Nandang musrifah, ai Nugraha, Shofiah Cahyani Pranata, Sudadi Putriana, Mega Rahma Wahdiniwaty Susilawati, Erna Syafei, M. Yani Syafei Tribuana , Dhimas Umi Narimawati Wahab, Deden A Yani Syafeí, M Zahrah, Khairiatuz