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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Sebatik Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Pengabdian Pada Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat (Journal of Environmental Sustainability Management)
Rismawandi, Rismawandi
Universitas Budi Luhur
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Kualitas SDM, Persepsi Pelaku UMKM, Pemahaman UMKM, Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM Rismawandi Rismawandi; Indah Rahayu Lestari; Rinny Meidiyustiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.608

Abstract

The purpose of this study was to assess the effect of implementing SAK EMKM for SMEs through four indicators of reflection, namely the quality of human resources as measured by five indicators. Small business perception is measured by seven reflex indicators. MSME understanding is measured by five specific indicators. Socialization of SAK EMKM is measured using five reflection indicators. This type of research is a descriptive quantitative research. The population in this study was 11,746 MSMEs in the food and beverage sector in the city of Tangerang. The survey sample was 100 respondents from MSME actors, obtained using practical or random sampling methods. The data analysis used, with SmartPLS software version 3.2.1, is based on a model that you can think of as an outer model, and an inner model, with hypothesis testing. This study found that the quality of human resources affected the implementation of SAK EMKM, the perception of SAK EMKM actors did not affect the implementation of SAK EMKM, the understanding of SMEs affected the implementation of SAK EMKM, and SAK EMKM socialization did not affect SAK EMKM.
MOTIVASI, PENGETAHUAN AKUNTANSI DAN PENERAPAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Wilayah Kota Tangerang Selatan, Provinsi Banten) Sugeng Riyadi; Rismawandi Rismawandi
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2016)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.776 KB) | DOI: 10.36080/jak.v5i1.779

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi pemilik usaha, pengetahuan akuntansi dan penerapan praktik akuntansi terhadap penggunaan informasi akuntansi pada usaha mikro, kecil, dan menengah. Populasi dalam penelitian ini adalah para pemilik usaha yang ada di wilayah Kota Tangerang Selatan, Banten. Metode pengambilan sampel penelitian menggunakan Purpose Sampling. Teknik analisis data dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan, bahwa; (i) motivasi pemilik usaha berpengaruh terhadap penggunaan informasi akuntansi, (ii) penerapan praktik akuntansi berpengaruh terhadap penggunaan informasi, (iii) pengetahuan akuntansi tidak berpengaruh terhadap penggunaan informasi akuntansi, (iv) motivasi dan praktik akuntansi berpengaruh terhadap penggunaan informasi akuntansi, ini menunjukkan bahwa para pengelola UKM sudah sadar bahwa akuntansi itu mempunyai kontribusi yang cukup penting dalam mengelola UKM, (v) pengetahuan akuntansi tidak berpengaruh terhadap informasi akuntansi,
Peningkatan Atribut Wisata Visual dan Pembuatan Website bagi Kelompok Sadar Wisata (Pokdarwis) Gunung Padang Cianjur Putri Suryandari; Anita Diana; Anggraeni Dyah; Rismawandi Rismawandi; Frayudha Ristia Gumelar; Fajar Setiawan
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.49 KB) | DOI: 10.30653/jppm.v8i1.255

Abstract

Gunung Padang merupakan tempat wisata di Cianjur yang merupakan kawasan megalitik tertua di Indonesia bahkan di dunia. Namun kondisi pengetahuan masyarakat pramuwisata terhadap obyek wisata sangat terbatas dan hanya mengacu pada pengetahuan turun-temurun. Atribut wisatawan di kawasan wisata juga sangat minim. Sejak adanya pandemi Covid-19, kunjungan wisatawan menjadi sepi, sehingga pengembangan tema dan atribut wisata serta adanya webdite diharapkan dapat meningkatkan nilai kunjungan wisatawan. Dalam kegiatan PKM ini, yang menjadi mitra adalah Yayasan Hafisun Alim 74 dan Tour Guide Gunung Padang. Permasalahan yang ada saat ini adalah kurangnya pengetahuan pemandu wisata dan belum adanya atribut wisata seperti brosur, buku panduan wisata dan infografis 2 bahasa, serta website. Solusi yang diberikan antara lain pelatihan Tour Guide umum dan religi, dan pendampingan pemberian atribut wisata pada pos informasi pramuwisata pada umumnya, dan sesuai tema khusus wawasan religi di Gunung Padang, serta pembuatan website pariwisata. Pemberian atribut wisata yang disambut baik oleh para mitra, menambah semangat Pokdarwis untuk terus memperkenalkan situs ini ke dunia internasional. Mount Padang is a tourist attraction in Cianjur which is the oldest megalithic area in Indonesia and even in the world. However, the condition of the knowledge of the tour guide communities towards tourism objects is very limited and only refers to knowledge from generation to generation. Tourist attributes in the tourist area are also very minimal. Since the Covid-19 pandemic, tourist visits have become quiet, so the development of tourism themes and attributes and the existence of a webdite are expected to increase the value of tourist visits. In this PKM activity, the partners are the 74 Hafisun Alim Foundation and the Gunung Padang Tour Guide. The current problems are the lack of knowledge of tour guides and there are no tourist attributes such as brochures, travel guide books and 2 language infographics, as well as websites. The solutions provided include general and religious Tour Guide training, and assistance in providing tourist attributes at tourist guide information posts in general, and according to a special theme of religious insight in Gunung Padang, as well as creating a tourism website. The provision of tourism attributes that are welcomed by partners, increases the enthusiasm of Pokdarwis to continue to introduce this site to the world.
Tax Avoidance Of Mining Industry Registered On Indonesia Stock Excgange Period 2020-2023 Martini, Martini; Rismawandi, Rismawandi
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2577

Abstract

Tax revenue is one of the most significant sources of government income which will then be used in development aimed at the prosperity of the people. However, in practice, not all taxpayers (WP) are willing to pay taxes to the state. Various strategies can be carried out by WP in order to pay as little tax as possible which then carry out tax avoidance either legally or illegally. This study aims to obtain evidence regarding the effect of transfer pricing, profitability, and debt covenants on tax avoidance. The data in this study use secondary data in the form of financial reports through data collection obtained from the mining industry on the Indonesia Stock Exchange in 2020-2023. This study is a type of quantitative research that analyzes data to test hypotheses. The sample used consisted of 58 companies, with data processing using the SPSS version 23.0 program. The sampling technique used was purposive sampling, while data analysis was carried out through multiple linear regression. The results of the study showed that profitability had a negative and significant effect on tax avoidance, while transfer pricing and debt covenants did not have a significant effect on tax avoidance.
Dampak Biaya Produksi, Biaya Operasional, Biaya Keuangan dan Biaya Pajak terhadap Laba Bersih Perusahaan: Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi Sub Sektor Kosmetik dan Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024 Siti Nurfia; Rismawandi
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 4 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i4.5498

Abstract

This study aims to determine the effect of production costs, operational costs, financial costs, and tax costs on the net profit of manufacturing companies in the consumer goods sector, specifically the cosmetics and household needs sub-sectors, listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample in this study consists of 17 companies listed on the Indonesia Stock Exchange during this period. Data was obtained from the companies' financial reports and then processed using Microsoft Excel 2018 and SPSS version 25 software. The research method used is multiple linear regression. The results of this study show that the production cost variable, operational cost variable, financial cost variable, and tax cost variable all have a significant effect on the company's net profit. The production cost variable has a significant impact on the company's net profit, as do the operational costs, financial costs, and tax costs, which all influence the net profit significantly. These findings emphasize that effective management of various costs incurred by the company can increase the net profit, which in turn influences the company's financial performance. Therefore, companies need to focus on managing these costs to achieve optimal profit. This study provides important insights for company management in making decisions regarding cost management to improve financial performance and competitiveness in the market.
Perbaikan kualitas jalan setapak menjadi jalan setapak beton pada kawasan wisata Curug Ciastana Desa Bojongkasih, Kecamatan Kadupandak, Kabupaten Cianjur Iskandaria, Harfa; Mawantu, Inggit Musdinar Sayekti Sihing Yang; Rismawandi, Rismawandi; Abdulah, Iqbal; Pakpahan, Catherine Anjelique
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.38830

Abstract

AbstrakCurug Ciastana yang berlokasi di Desa Bojongkasih, Kecamatan Kadupandak, Kabupaten Cianjur memiliki potensi untuk dikembangkan menjadi kawasan wisata. Jika Curug Ciastana menjadi kawasan wisata, maka dapat menjadi faktor ungkit bagi perekonomian masyarakat setempat. Namun saat ini kondisi akses menuju Curug masih berupa setapak dan hal ini tentunya menjadi kendala akses bagi wisatawan. Berdasarkan informasi perangkat desa, Pemerintah Daerah sendiri sudah menyediakan alokasi dana. Namun dari pihak pemeritah setempat, dalam hal ini Kepala Desa Bojongkasih mengalami kendala dalam menyusun dokumen untuk memenuhi persyaratan pendanaan. Dokumen yang dimaksud adalah gambar rencana jalan akses pejalan kaki Curug Ciastana dan Rencana Anggaran Biaya. Tim Pengabdian kepada Masyarakat Universitas Budi Luhur menawarkan solusi untuk menyelesaikan permasalahan jalan akses Curug Ciastana. Solusi yang ditawarkan sesuai dengan kepakaran dalam tim. Kegiatan yang dilaksanakan berupa pendampingan dalam penyusunan kelengkapan dokumen untuk mengajuan dana peningkatan kualitas jalan setapak. Hasil dari kegiatan pengabdian kepada masyarakat ini menghasilkan gambar preliminary jalan akses secara segmental dan rencana anggaran biaya per segmen jalan untuk kemudian dapat disesuaikan dengan kondisi di lapangan. Kata kunci: kawasan wisata; curug; jalan setapak; rencana anggaran biaya. AbstractCiastana Waterfall, located in Bojongkasih Village, Kadupandak District, Cianjur Regency, has the potential nature to be developed into a tourist destination. If Ciastana Waterfall becomes a tourist destination, it could boost the local economy. However, access to the waterfall is currently limited by footpaths, which poses a significant obstacle for tourists. According to village officials, the local government already has allocated funds. However, the local government, specifically the Bojongkasih Village Head, is facing challenges in preparing the documents to fullfil the funding requirements. These documents include a plan for the pedestrian access road to Ciastana Waterfall and a budget plan. The Budi Luhur University Community Service Team offers a solution to address the Ciastana Waterfall access road issue. The solution aligns with the team's expertise. The activities include assistance in preparing the necessary documents for applying for funds to improve the quality of the footpath. And the results of this community service activity are preliminary segmental access road drawing and a budget plan for each segment, which can then be adjusted to meet field conditions.. Keywords: tourism area; spring; pedestrian; budget plan.
Studi evaluatif ketersediaan dan kualitas ruang terbuka hijau di kawasan Kecamatan Jatinegara Hakim, Hakim; Endangsih, Tri; Rismawandi, Rismawandi
Jurnal Pengelolaan Lingkungan Berkelanjutan (Journal of Environmental Sustainability Management) JPLB, Vol 10, No 1 (2026)
Publisher : Badan Kerjasama Pusat Studi Lingkungan (BKPSL) se-Indonesia bekerjasama dengan Pusat Penelitian Lingkungan Hidup IPB (PPLH-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36813/jplb.10.1.84-100

Abstract

The area surrounding Jatinegara Station has transformed into a commercial zone, driving the expansion of surrounding settlements into densely populated areas. This condition limits the availability of amenities and infrastructure, particularly Green Open Space (GOS), as increasing business intensity drives the transformation of GOS into built-up areas. This study aims to assess the current condition of GOS in the Jatinegara Station area and compare it with the standards stipulated in the Minister of Public Works Regulation Number 05/M/PRT/2008. The method used in this study is a quantitative descriptive analysis technique. GOS requirements are determined based on a standard ratio of 30% of total land area, a standard requirement of 20 square meters per person, and a hierarchical method based on oxygen absorption capacity. The analysis stages involve identifying GOS characteristics, followed by assessments of accessibility, shape, and type. Research findings indicate that while GOS needs based on population and oxygen have been met at 20.78% of the total TOD area, this remains below the regulatory standard of 30%, which requires 20% public and 10% private GOS. Therefore, increasing the GOS area through development and management initiatives that emphasize carbon dioxide-absorbing plants is necessary.
Transformasi Digital Posyandu: Perancangan dan Implementasi Website untuk Meningkatkan Layanan Kesehatan Berbasis Komunitas Rismawandi, Rismawandi; Martini, Martini; Aryasanti, Agnes
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/twt63670

Abstract

This community service program aims to address challenges in managing community-based health services due to fragmented manual recording practices at Posyandu Asoka RW.009 Karang Tengah, which limit data integration and reporting efficiency. The novelty of this program lies in the development of a context-specific Posyandu website tailored to the operational needs and digital readiness of cadres. The program employed a descriptive approach consisting of needs assessment, system design, development, implementation, and mentoring. Data were collected through observations, interviews, documentation, and user satisfaction questionnaires. The results show that the website improved data organization, accessibility, and reporting efficiency while reducing administrative workload. User satisfaction was very high, with an average score of 4.52 out of 5, indicating strong acceptance and perceived usefulness. In addition, the program enhanced cadres’ digital competencies and encouraged data-driven service management. Overall, this program provides an effective and replicable digital solution and highlights the importance of need-based digital interventions in improving the quality of community-based health services.
Co-Authors Abdulah, Iqbal Anggraeni Dyah S Anita Diana Aryasanti, Agnes Endangsih, Tri Fajar Setiawan Frayudha Ristia Gumelar Hakim Hakim Harfa Iskandaria Indah Rahayu Lestari Martini Martini Mawantu, Inggit Musdinar Sayekti Sihing Yang Pakpahan, Catherine Anjelique Putri Suryandari Rinny Meidiyustiani Siti Nurfia Sugeng Riyadi