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All Journal Journal Civics and Social Studies Jurnal Abdi Insani Jurnal Berdaya Mandiri SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Margin: Jurnal Lentera Managemen Keuangan Jurnal Pengabdian kepada Masyarakat Journal of Business and Information System
RR. Prima Dita Hapsari
Universitas Utpadaka Swastika
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PEDULI COVID ’19 DIMULAI DARI ORANG DI SEKITAR KITA Hapsari, RR. Prima Dita
Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS)
Publisher : UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/bhaktimas.v1i1.20

Abstract

Humans are social creatures who certainly have to help each other, especially in the midst of a virus attack that has become the scourge of all humans in the world. There is no party, level or aspect that is not affected by Covid 19. Health workers are the main pillar needed to suppress and anticipate this war. This activity was held out of concern for the condition of the people affected by Covid. Working together, the team obtained donors who were willing to be part of organizing this activity. As a result, materials were collected that could be donated amid the soaring prices of these items. One thing is certain, the team feels concern about an outbreak will be the initial milestone in solving the problem.
PENDAMPINGAN BIMBINGAN BELAJAR ANAK USIA 4 – 12 TAHUN GUNA MENINGKATKAN PEMAHAMAN SISWA DI KELURAHAN KOANG JAYA Tomahuw, Roberto; Santi, Santi; Hapsari, RR. Prima Dita
Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS)
Publisher : UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/bhaktimas.v1i2.76

Abstract

Bimbingan belajar merupakan salah satu upaya pemecahan masalah secara terbimbing untuk mencapai tujuan pembelajaran yang maksimal. Di masa saat ini, kegiatan pembelajaran tidak dapat terlaksana secara maksimal. Hal ini disebabkan oleh adanya perubahan pembelajaran siswa yang tadinya dilakukan secara online di sekolah menjadi pertemuan secara offline ataupun masih ada yang secara hybrid. Walaupun pembelajaran melalui offline atau hybrid para siswa merasa masih kurang efektif karena fenomena siswa khususnya di tingkat sekolah dasar lebih banyak memanfaatkan waktu luangnya dengan bermain dan melakukan aktivitas di luar kegiatan belajar. Hal ini berdampak pada kurang optimalnya proses penyerapan materi dan perkembangan kognitif siswa untuk mampu menerima pembelajaran. Oleh karena itu, perlu adanya upaya bimbingan belajar terbimbing untuk memaksimalkan proses kegiatan belajar mengajar siswa yang dilakukan secara mandiri dari rumah.
PENGARUH EDUKASI KEUANGAN PRANIKAH TERHADAP PENGETAHUAN DAN SIKAP CALON PENGANTIN DI KOTA TANGERANG Tomahuw, Roberto; Santi; Hisanti Tobing, Suasana; Hapsari, RR. Prima Dita
Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS)
Publisher : UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/bhaktimas.v2i2.148

Abstract

Angka perceraian di Kota Tangerang dalam tiga tahun terakhir menunjukkan angka yang cukup signifikan dimana Kota Tangerang menempati urutan kelima dengan 9,276 kasus. Pentingnya pengelolaan keuangan keluarga dalam keberlangsungan kehidupan sebuah keluarga adalah penting. Pasangan yang berencana menikah di kemudian hari perlu memahami pentingnya pengelolaan keuangan keluarga sejak awal untuk merencanakan keuangannya dengan baik dan mencegah masa depan masalah keuangan seperti identifikasi dan pemahaman masalah keuangan, buat anggaran yang realistis, bangun dana darurat, atur utang dengan bijak, investasi dan perencanaan keuangan jangka panjang, miliki asuransi dan cari sumber pendapatan tambahan. Kurangnya pemahaman tentang pengelolaan keuangan juga dapat menyebabkan kesulitan dalam mengelola keuangan mereka. Tujuan konseling pranikah dengan materi perencanaan keuangan keluarga adalah untuk memberikan pengetahuan dan keterampilan dalam mengelola keuangan keluarga kepada pasangan yang akan menikah. Kesimpulan pelatihan edukasi keuangan dapat dijadikan sebagai salah satu upaya untuk meningkatkan kualitas hidup dan kesejahteraan ekonomi keluarga mereka nantinya. Pendidikan ini juga dapat menjadi modal yang penting bagi calon pengantin untuk menghadapi tantangan ekonomi yang ada di masa depan.
Good corporate governance as moderating effect of tax avoidance and tax risk on company risk Harianti, Tri; Hapsari, RR. Prima Dita
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.230

Abstract

The phenomena of tax avoidance and stock price fluctuations in several mining and property companies remain a significant concern for businesses as they can give rise to various risks. Therefore, this research aims to examine and analyze the influence of tax avoidance and tax risk on corporate risk, considering good corporate govern-ance as a moderating factor. The research sample consists of mining and property companies listed on the Indonesia Stock Exchange during the period 2019-2022, selected using purposive sampling method. This study utilizes panel data regression and employs Eviews version 12 as the analytical tool. The research findings indicate that tax avoidance does not have a significant influence on corporate risk. However, tax risk has a positive and significant effect on corporate risk. The variable of institu-tional ownership does not affect the relationship between tax avoidance and corporate risk, but it does influence the relationship between tax risk and corporate risk. Additionally, the variable of independent commissioners does not have an impact on the relationship between tax avoidance and tax risk on corporate risk
Effect of tax avoidance and capital structure on firm value with managerial ownership as a moderating variable Hapsari, RR. Prima Dita; Herianto, Yuli; Theodora, Paula
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.319

Abstract

The phenomenon of tax avoidance is a concern for stakeholders. Therefore, this study examines the influence of tax avoidance and capital structure on firm value, with managerial ownership as a moderating variable. The sample used in this study comprised a manufacturing company in the consumer goods subsector, listed on the IDX, for the 2018-2024 period, employing purposive sampling. This study employed panel data regression to test the hypotheses in EViews. The results indicate that tax avoidance has a positive effect on firm value; capital structure has a positive effect on firm value; managerial ownership has positive effects on both tax avoidance and firm value; and managerial ownership has positive effects on capital structure and firm value. The practical implications of this research are to encourage companies to manage taxes efficiently and in accordance with regulations, align debt use with operational capacity, and utilize managerial share ownership as an internal strategy to increase accountability in decision-making
KONTRIBUSI SOSIAL: SOSIALISASI EDUKASI TBC GUNA MENINGKATKAN KUALITAS HIDUP MASYARAKAT Hapsari, RR Prima Dita; Sutrisno, Gono; Sari, Santi Purnama; Umiyati, Hesti
Jurnal Berdaya Mandiri Vol. 7 No. 3 (2025): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v7i3.8817

Abstract

Indonesia holds the second-highest number of tuberculosis cases globally. This poses a significant challenge to the goal of eliminating the disease by 2030. In response, this community service initiative was carried out to support the government's target. The outreach aimed to provide a platform for health education, specifically on tuberculosis. The activity was conducted in Koang Jaya Village, Karawaci District, Tangerang City, an area with a notably high number of tuberculosis cases. The public's enthusiasm and participation in this educational event were considerable. Ultimately, it is hoped that an increase in public knowledge will help mitigate the spread of tuberculosis, thus contributing to the government's objective of minimizing the disease's prevalence by 2030. Keywords: Education; quality of life; social contribution; tuberculosis
PELATIHAN DIGITALISASI PERIZINAN USAHA (OSS RBA) UNTUK MENCIPTAKAN KEMANDIRIAN EKONOMI BAGI MAHASISWA MELALUI USAHA JASA Baiq Dinna Widiyasti; Zahrah Zahrah; RR Prima Dita Hapsari; L Jatmiko Jati
Jurnal Abdi Insani Vol 13 No 3 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i3.3515

Abstract

NTB's potential to become a province with a high economy, still has to be risked by the unemployment rate it has. The government is encouraging the creation of 5,000 new MSMEs, not followed by the legality of their businesses, considering that our government has facilitated the process with digitalization and independence. Therefore, this community service activity is felt necessary to seek opportunities to reduce the number of unemployment that can arise from graduates through improving soft skills that are also able to address the current need for business legality that is not comparable to the number of existing businesses. This service is carried out through the methods of observation, preparation and planning, training and implementation. With the results being able to increase the skills of Gen Z who have a close relationship with digitalization, it becomes a solution in helping MSMEs carry out business legality to provide an independent economy for students through these service businesses, so that it is hoped that in the future regional economic problems can be resolved.
Strategi Manajemen Piutang di Tengah Krisis: Apakah Financial Distress Mendorong Agresivitas Kredit dengan Peran Moderasi Kualitas Audit pada Perusahaan Manufaktur? Yuli Herianto; Paula Theodora; RR Prima Dita Hapsari
Margin: Jurnal Lentera Managemen Keuangan Vol. 4 No. 02 (2026): Artikel In Press: Edisi Agustus 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v4i02.1210

Abstract

Di tengah volatilitas ekonomi, strategi pengelolaan modal kerja yang efektif menjadi penentu utama kelangsungan hidup perusahaan, terutama dalam menghadapi dinamika kebijakan piutang dagang saat krisis. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress dan financing constraint terhadap trade credit provision, serta menguji kemampuan audit quality sebagai variabel moderasi. Meskipun studi terdahulu menunjukkan hasil inkonsisten, riset ini mengisi celah teoretis dengan menguji substitution logic di emerging market serta potensi kegagalan peran audit quality sebagai mekanisme monitoring saat krisis. Populasi penelitian mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sepanjang periode krisis dan pemulihan ekonomi tahun 2019 hingga 2024. Dengan metode purposive sampling, diperoleh total sampel akhir sebanyak 118 data observasi setelah penanganan data ekstrem. Teknik analisis yang diterapkan adalah regresi data panel melalui program EViews 12. Hasil pengujian empiris menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap penyediaan kredit perdagangan, sedangkan financing constraint tidak memiliki pengaruh nyata. Lebih lanjut, audit quality terbukti gagal memoderasi kedua hubungan tersebut sehingga diklasifikasikan sebagai non-moderator. Implikasi praktis penelitian ini menekankan pentingnya manajemen perusahaan untuk memitigasi risiko likuiditas melalui pengetatan kebijakan kredit, evaluasi kelayakan pelanggan secara berkala, serta penguatan manajemen kas guna menjaga kelangsungan usaha.
Co-Authors Amir Hamzah Amir Hamzah Arvadi Hutagalung Baiq Dinna Widiyasti Dahlia Amelia Dasa Rahardjo Soesanto Dwi Okty Utami Harianti, Tri Herianto, Yuli Hisanti Tobing, Suasana Ipah Masripah L Jatmiko Jati Nurlaelah, Nurlaelah Paula Theodora Risa Ristiani Santi Santi Santi Sari, Santi Purnama Suhadarliyah Sutrisno, Gono Tomahuw, Roberto Ubaidillah Umiyati, Hesti Weri Aprilia Yuli Herianto Zahrah Zahrah