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All Journal Abdimas Dewantara Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi Jurnal Bisnis Mahasiswa Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Masyarakat Nusantara International Journal of Contemporary Accounting Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE) Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN)
Arda, Devid Putra
STIE Ganesha
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Development Of An Effective Tax Obligation Socialization Method For Msme Business Actors Based On Game Concepts Arda, Devid Putra; Chandra, Hendra
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

The awareness level of taxpayers among business operators in the MSME sector is still perceived as low. The main factor contributing to this is the lack of understanding of their obligations as tax subjects and objects, as well as not realizing that there are penalties for non-compliance with regulations. Therefore, intensive outreach needs to be conducted, equipped with attractive and non-boring educational tools based on games (EduGames). The research method used is a qualitative method with a participatory approach involving MSME operators. Through a participatory approach, MSME operators can provide input and participate in the decision-making process. This study also uses an experimental method with a quasi-experimental approach. The subjects of the study are 25 MSME operators, primarily focusing on siomay and dim sum businesses, operating in Kembangan District, Meruya Selatan Subdistrict, West Jakarta. The results of this study can conclude the following points: (1) Most MSME operators do not understand the applicable tax regulations, let alone the latest tax regulations; (2) Tax payment awareness is still low because they believe that tax obligations are only imposed on large-scale businesses; (3) The concept of interactive games (EduGames) is very helpful in providing an understanding of tax regulations and laws; (4) The implication of using the tax obligation outreach method based on the game concept (EduGames) for improving tax compliance is highly effective, as proven by the increased understanding of participants after engaging in the game compared to before.
PENGUATAN TATA KELOLA ORGANISASI INTRA SEKOLAH (OSIS) DI LEMBAGA PENDIDIKAN YAYASAN ALDIANA NUSANTARA (YAN) CIPUTAT–TANGERANG SELATAN Arda, Devid Putra; Hajar, Elvira Sitna; Fadli, Ahmad
Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Vol. 2 No. 02 (2024): Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN), Agustus 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/abdimassean.v2i02.577

Abstract

Organisasi Siswa Intra Sekolah (OSIS) merupakan wahana sangat penting untuk membangun keterampilan kepemimpinan dan pengelolaan organisasi bagi siswa. Tata kelola yang baik di organisasi OSIS merupakan aspek krusial sebagai penentu keberhasilan pimpinan OSIS dan anggotanya membawa organisasi mencapai tujuan yang diharapkan. Serta tata kelola yang baik, menentukan efektivitas an efisiensi pengelolaan organisasi. Penelitian ini bertujuan untuk mengevaluasi dan mengembangkan strategi penguatan tata kelola Organisasi Siswa Intra Sekolah (OSIS) dalam rangka meningkatkan efektivitas dan efisiensi organisasi. Metode penelitian yang digunakan meliputi paparan materi Tata kelola organisasi yang baik, pembelian pelatihan berorganisasi yang mengarah pada penerapa tata kelola. Dilanjutkan menerapkan metode SWOT guna menilai kelebihan dan kelemahan pengelolaan OSIS oleh para pimpinannya. Hasil dari kegiatan pengabdian kepada masyarakat (PKM) oleh dosen-dosen STIE Ganesha Ciputat, adalah peningkatan pemahaman tentang tata kelola organisaasi yang baik, khususnya di lingkunagan OSIS.
The Moderating Role of Leverage in the Relationship Between Capital Intensity and Tax Avoidance Arda, Devid Putra; Yusuf, Yusuf
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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Abstract

This study investigates the influence of leverage and capital intensity on tax avoidance in companies within the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population comprises 98 companies, from which a purposive sampling method was applied based on specific criteria, yielding 25 companies and 121 firm-year observations after excluding outliers. Secondary data were obtained from annual reports published on the IDX’s official platform. Data analysis was conducted using SmartPLS, incorporating measurement and structural model assessments to evaluate the proposed hypotheses. The results reveal that leverage has a significant positive effect on tax avoidance, whereas capital intensity shows a negative but insignificant impact. This research enriches the empirical literature on tax avoidance determinants in emerging markets and offers insights for policymakers and corporate governance to design effective strategies in reducing aggressive tax planning practices in the primary consumer goods sector.
THE IMPORTANCE OF PRESENTING COOPERATIVE FINANCIAL REPORTS TO CREATE GOOD COOPERATIVE GOVERNANCE: INDONESIA CASE Arda, Devid Putra
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1258

Abstract

The presence of cooperatives in the Indonesian economic system is a valuable place. Article 33 of the Constitution of the Republic of Indonesia states that cooperatives are used as a foundation to support the country's economy. This is reinforced by Law Number 25 of 1992 concerning Cooperatives of the Republic of Indonesia which states that cooperatives are national economic business entities based on the principle of kinship. Indonesian cooperatives are built based on basic principles: membership is voluntary, democratically managed, independent, and services are provided in accordance with the capital contribution paid by members. The effectiveness of cooperatives is measured by the ability to carry out good cooperative management. One dimension of good cooperative governance is transparency, which is characterized by the cooperative's ability to present its financial reports fairly. The purpose of this research is to assess the ability of cooperatives to present financial reports fairly in accordance with the Indonesian Public Entity Accounting Standards (SAK ETAP). The research method used in this research is qualitative research. The number of cooperatives used as the unit of analysis in this research consists of two multi-purpose cooperatives, two savings and loan cooperatives (credit cooperatives) and one service cooperative. A total of five cooperatives are used as units of analysis. Location of all cooperatives in the DKI Jakarta area. The data collection technique used by researchers is in-depth interviews. The data analysis model used by the author is Miles and Huberman's interactive analysis. Based on the results of this research, most cooperatives prepare year-end annual reports. Only two cooperatives provide complete financial reports. Of the five cooperatives, only two cooperatives are fully implemented by SAK ETAP. The reason cooperatives are not guided by SAK ETAP is because of the limited scientific abilities of employees and carelessness of management in preparing financial reports based on SAK ETAP. The government is expected to be more active in training and developing cooperatives so that they are able to prepare economic reports fairly and completely based on SAK ETAP.
PENYUSUNAN RENCANA STRATEGIS DALAM RANGKA TRANSFORMASI STIE GANESHA MENUJU UNIVERSITAS GRAHA GANESHA Pardian, Ramadani; Fadli, Ahmad; Fahri, Fahri; Saefullah, Aep; Tahang, Moh.; Candra, Hendra; Ramayanti, Putri Noor; Arda, Devid Putra; Siregar, Fuad Gagarin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25685

Abstract

Kegiatan ini untuk mengetahui efektivitas pendampingan tim perubahan bentuk dalam proses penyusunan rencana strategis (resntra) transformasi STIE Ganesha menjadi Universitas Graha Ganesha. Kegiatan dilakukan sembilan dosen STIE Ganesha sebagai Tim Kelompok Kerja (Pokja) transformasi bentuk Universitas. Program dilakukan selama 11 bulan dari Februari hingga Desember 2023 di kampus STIE Ganesha dan kantor LLDIKTI III Wilayah Jakarta. Metode yang digunakan dengan rapat kerja, penyusunan renstra, pengisian format Borang, presentasi dan visitasi lapangan di kampus B Cakung Jakarta Timur. Kegiatan menunjukkan bahwa kekompakan tim efektif dalam penyusunan rencana strategis transformasi Universitas Graha Ganesha yang ditandai lolos dan diterimanya empat usulan program studi sarjana baru yaitu Ilmu Komputer, Sistem dan Teknologi Informasi, Bisnis Digital dan Teknik Sipil oleh Kementrian Pendidikan dan Kebudayaan Riset Teknologi RI. Urgensi transformasi kelembagaan ialah : (a) kejenuhan dan penyesuaian adaptasi di lingkungan sekitar. (b) Meningkatkan kualitas dan daya saing, (c) mempertahankan diri dari kepunahan. (d) mampu bersaing kompetitif di dunia pendidikan. (e) mendukung dunia usaha dan indusri. (f) Meningkatkan status dari Sekolah Tinggi menjadi Universitas. Kegiatan ini berdampak signifikan terhadap kemajuan institusi dan masyarakat luas. Kolaborasi.
Pelatihan Kepemimpinan Bagi Pengurus OSIS dan ROHIS SMP, SMA dan SMK Nusantara Ciputat Hajar, Elvira Sitna; Saefullah, Aep; Fadli, Ahmad; Fahri, Fahri; Kohar, Abdul; Siregar, Fuad; Jayaun, Jayaun; Wicaksono, Adi; Tafsiruddin, M.; Saksana, Joned Ceilendra; Arda, Devid Putra; Tjiwijdjaja, Halim; Kusnaedi, Ujang; Candra, Hendra; Zulkarnain, Nizar; Rombouw, Sahrul; Paokuma, Hasbibi
Journal of Community Research & Engagement Vol. 1 No. 1 (2024): July 2024
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/zes1f750

Abstract

This community service activity aims to enhance leadership skills among students of SMP, SMA, and SMK Nusantara. The objectives of this activity include equipping participants with basic leadership skills applicable to school organizations, encouraging the development of responsible, integrity-based, and inspirational leadership characters, facilitating the exchange of ideas on leadership, and increasing participants' motivation to actively engage in organizational and community activities The activity was held on Saturday, June 29, 2024, from 08:00 to 12:30 WIB, in Auditorium R. 86-87 of SMA Nusantara, Jl Tarumanegara Dalam No 2, Kelurahan Pisangan, Kecamatan Ciputat Timur, Kota Tangerang Selatan. Participants included OSIS and Rohis board members from four schools, namely SMP Nusantara Plus, SMA Nusantara Plus, SMK Nusantara 1, and SMK Nusantara II Kesehatan, with a total of 80 students. The implementation methods included seminars for material presentation, interactive discussions, and leadership practice simulations. The results showed high levels of active participation and enthusiasm from the participants, indicating that the activity successfully enhanced their leadership capacities. This positive impact is expected to continue encouraging students' self-development and active roles in advancing their school and community environments
Strengthening participatory governance for Generation Z: A case study of Karang Taruna Meruya Selatan, West Jakarta Arda, Devid Putra
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1049

Abstract

Purpose – This study examines the participatory governance practices of Generation Z in Karang Taruna Meruya Selatan, West Jakarta, focusing on their role in improving organizational transparency, accountability, inclusiveness, and responsiveness. Design/methodology/approach – A descriptive and interpretive qualitative approach was used, with data collected through in-depth interviews, focus group discussions, participatory observation, and document analysis. Thematic analysis supported by triangulation of sources and methods was used to ensure data credibility. Findings – Findings show that Generation Z actively utilizes digital platforms, such as WhatsApp, Instagram, and Google Forms, to express ideas, coordinate activities, and collaborate in program design. However, their participation is still limited by hierarchical structures, limited decision-making authority, and weak follow-up mechanisms. Digital literacy significantly shapes the effectiveness of communication and influences the depth of participation. Research limitations – This study is limited to one youth community organization, namely Karang Taruna Meruya Selatan Jakarta Barat; therefore, these findings may not be widely applicable. Implications – This research has implications for youth studies and participatory governance by highlighting patterns of digital participation and proposing youth empowerment practices relevant to the local community context. Originality – The uniqueness of this research lies in the integration of generational theory with Arnstein's Ladder of Participation, offering a unique analytical framework for understanding youth involvement in community organizations in Indonesia's digital era.
Peningkatan Kapasitas Manajemen Risiko Keuangan UMKM Berbasis Wisata melalui Penyuluhan dan Pendampingan di Pantai Carita Saefullah, Aep; Fadli, Ahmad; Pardian, Ramadani; Arda, Devid Putra; Zulkarnain, Nizar; Abas, Farhat; Fahri, Fahri; Siregar, Fuad Gagarin; Herawati, Tuti; Aisha, Neila; Tahang, Moh.; Rahmi, Cinta; Rifia, Tetty Nur Intan; Muhaimin, Abdul; Syaifullah, Aef
Journal of Community Research & Engagement Vol. 3 No. 1 (2026): July 2026
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/b8nat239

Abstract

Tourism-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting local economic activities, particularly in coastal tourism areas such as Pantai Carita. However, their high dependence on tourist arrivals exposes them to significant financial risks, including income instability, rising operational costs, and cash flow constraints. This community service activity aims to strengthen the financial risk management capacity of MSME actors through practical and context-based interventions. The program was conducted on 15–17 December 2025, involving 50 tourism MSME actors from culinary, rental, and service sectors. A participatory approach was applied through counseling and direct mentoring. Counseling sessions covered financial risk concepts and simple bookkeeping, while mentoring focused on the practical implementation of daily cash flow recording and risk identification. The results show significant quantitative improvements: understanding of financial risk increased from 22% to 78%, daily cash flow recording from 18% to 72%, and emergency fund allocation from 10% to 60%. In addition, the ability to identify business risks rose from 25% to 80%, while financial-based decision making improved from 28% to 73%. These results indicate that simple and practical interventions effectively enhance financial awareness, managerial capability, and adaptive behavior of MSMEs in managing business risks
Co-Authors Abas, Farhat Abdul Kohar Abdul Muhaimin, Abdul Adhy Firdaus Aep Saefullah Ahmad Fadli Ahmad Fadli Cinta Rahmi Delima Indah Permatasari Dianto, Tris Elvira Sitna Hajar Etty Murwaningsari Fachry Abda El Rahman Fahri Fahri Fahri Fahri Fisy Amalia Fuad Gagarin Siregar Fuad Siregar Haria Saputri Hendra Candra Hendra Chandra, Hendra Ibah Misbah Jayaun, Jayaun Joned C. Saksana Juniati Gunawan, Juniati M. Tafsiruddin Meyling, Meyling Moeljono Moeljono Moh. Tahang Muhammad Arief Noor Neila Aisha Paokuma, Hasbibi Ramadani Pardian Ramayanti, Putri Noor Rombouw, Sahrul Siregar, Fuad Sutariyono Sutariyono Syaifullah, Aef Tafsiruddin, M. Tetty Nur Intan Rifia Tjiwijdjaja, Halim Tuti Herawati WICAKSONO, ADI Yulaeli, Tri Yusuf Yusuf Yusuf Yusuf Zulkarnain, Nizar