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All Journal Journal of Information System, Applied, Management, Accounting and Research Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Wibawa, Herry Wira
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science

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Strategi Finishing dan Digitalisasi Pemasaran untuk Meningkatkan Daya Saing UMKM Makaroni Spiral di Desa Sabandar Wibawa, Herry Wira; Murti, Wahyu; Masruchiyah, Nieke; Sulistyaningsih, Elli; Slamet, Japar Asyidiq
Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Vol. 3 No. 2 (2024): PKM-JPMEMA (Agustus-Desember 2024)
Publisher : Yayasan Bina Internusa Mabarindo

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Abstract

Pelaku UMKM (Usaha Mikro Kecil Menengah) daerah Kabupaten Cianjur tepatnya di Kampung Sabandar Kidul Desa Sabandar Kecamatan Karangtengah terdapat UMKM yang bergerak di bidang produksi pangan berupa makaroni spiral. Pada era globalisasi para masyarakat menuntut para produksi untuk membuat finishing sebagus dan semenarik mungkin dengan tidak mengurangi cita rasa atau kualitas produk. Pelaksanaan pengabdian kepada masyaratat kegiatan di bagi 3 hari dalam seminggu selama dua bulan adalah 24 hari. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terbagi menjadi metode observasi (pengamatan) yaitu alat pengumpulan data yang dilakukan dengan cara mengamati dan mencatat secara sistematik gejala-gejala yang ada di Desa Sabandar, metode interview atau wawancara yaitu suatu metode pengumpulan data yang dilakukan melalui tanya jawab secara langsung dengan sumber dan metode dokumentasi yaitu pengumpulan data, mengamati dan apabila mengalami kekeliruan untuk merevisinya karena sumber datanya tetap dan tidak berubah. Capaian/Luaran yang dihasilkan berupa publikasi hasil-hasil capaian kegiatan program dalam bentuk cetak maupun video (film pendek) melalui media cetak dan elektronik (E-commerce, Instagram, Shopee dan Grabfood). Adapun yang menjadi capaian dalam program ini adalah: memajukan UMKM dengan pembuatan label produksi, mendapatkan Nomor Surat Izin Usaha, dikenalnya Makaroni Sabandar melalui Media Sosial.
VALUE INCREMENT OF MINING COMPANIES THROUGH CORPORATE SUSTAINABILITY AND LEVERAGE Wibawa, Herry Wira
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1779

Abstract

The mining industry plays a strategic role in the Indonesian economy given its significant contribution to state revenues and the provision of essential raw materials for various industrial sectors. Corporate sustainability and leverage are two key factors that are increasingly receiving attention in the literature on finance and strategic management. This research approach is based on the positivist paradigm. Corporate sustainability and leverage act as independent variables, while firm value is the dependent variable. Corporate sustainability has a probability value of 0.00469 <0.05. Leverage has a probability value of 0.0473 <0.05. The F probability test value is 0.001723 <0.05, which means that corporate sustainability and leverage simultaneously affect the value of mining companies. In mining companies, corporate sustainability has a significant impact on firm value, demonstrating high ethical standards, attracting investors, customers, and business partners to social and environmental issues, increasing investor confidence, and improving firm performance. Firm value in the mining industry is influenced by leverage on the ability to generate income to pay debts. Both interact to help companies create a balanced strategy to maximize the value generated by the company.
Peran Etika Bisnis dalam Moderasi Pengaruh Penerapan PPN terhadap Kinerja Keuangan Perusahaan B2B Wibawa, Herry Wira; Dewi Nari Ratih Permada
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1553

Abstract

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.
Co-Authors Dewi Nari Ratih Permada Masruchiyah, Nieke Murti, Wahyu Slamet, Japar Asyidiq Sulistyaningsih, Elli