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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal EMT KITA JURNAL SeMaRaK Jurnal Ilmiah Akuntansi Kesatuan AJAD : Jurnal Pengabdian kepada Masyarakat J-CEKI
Sukayat, Harmoko
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perbedaan Kepuasan Mahasiswa Program Studi Manajemen dan Akuntansi Terhadap Implementasi Program Merdeka Belajar Kampus Merdeka (MBKM) Fakultas Ekonomi dan Bisnis Universitas Nusa Bangsa Fitrianti, Dewi; Sukayat, Harmoko; Rumna; Widjadja, Ichwan Rachmanu
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1576

Abstract

The aim of the study was to find out the differences in student satisfaction in the Management and Accounting Study Program towards the Implementation of the Independent Campus Learning Program, Faculty of Economics, University of Nusa Bangsa. Data collection was carried out by direct observation, interviews, and questionnaires. Respondents' answers will be given an assessment score with a Likert scale. Methods of data analysis using descriptive qualitative. The object of research was students at Nusa Bangsa University at the Faculty of Economics and Business, a total of 142 respondents consisting of 99 students from the Management Study Program and 43 students from the Accounting Study Program. The results of the questionnaire were measured by the tangible, reliability, responsiveness, assurance, and empathy dimensions and used the Independent Samples t-test. Differences in satisfaction in the dimensions of reliability, responsiveness, assurance, and empathy for Management Study Program students are higher than for Accounting Study Program students. On the tangible dimension, Accounting Study Program students have a higher level of satisfaction than Management Study Program students. The results of the Independent Samples T Test on 5 dimensions obtained evidence that there was no difference in satisfaction between Management Study Program students and Accounting Study Program.
Effect Of Profitability, Leverage, Firm Size On Tax Avoidance : Case study on Banking Companies Listed on the IDX 2023 Period Gumelar, Aprijal; Susanto, Heri; Sukayat, Harmoko
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1435

Abstract

This study certainly aims to be able to test and analyze how much influence profitability, leverage, firm size has on tax avoidance with a case study of banking companies listed on the Indonesian Stock Exchange (IDX) period 2023. This form of research uses a causal associative approach method with a quantitative approach. The data was collected using purposive sampling method (according to certain criteria). The analysis carried out uses quantitative descriptive analysis method, classical assumption test, multiple regression, hypothesis testing, simultaneous test and coefficient of determination. The results of this study are partial or T test shows that profitability and leverage affect tax avoidance. While company size has no effect on tax avoidance. However, together or simultaneously shows that profitability, leverage, firm size have an effect on tax avoidance (case study on banking companies listed on IDX for the period 2023). Keywords: Profitability, leverage, firm size, tax avoidance
Pelatihan Literasi Digital Bagi Guru di Pondok Pesantren Al-Marjan Mulabaru Lebak Banten Mutmainah, Isbandriyati; Yulia, Iis Anisa; Susanto, Heri; Rumna; Pranamulia, Agus; Fitrianti, Dewi; Putra, Mulyana Gustira; Arifien, Yunus; Maad, Faizal; Fitriani, Anna; Solihin, Lalu; Marnilin, Feni; Sukayat, Harmoko; Widjaja, Ichwan Rachmanu; Wahidhani, Eha Hasni; Rusman, Hedar; Irawan, Rahmat; Mahfudi, Ahmad Zaid
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.411

Abstract

Islamic boarding schools as Islamic educational institutions in Indonesia have an important role in producing a young generation with noble character, religious knowledge and ready to face the challenges of the times. Islamic boarding schools must quickly respond positively and adapt to changes that occur. Islamic boarding schools as educational institutions currently need to prepare teachers who are competent in accordance with the needs of the times. Digital literacy is one of the competencies that is quite important in meeting the knowledge needs of students.  Digital literacy training is carried out to prepare teachers who are in line with educational needs in the era of industrial revolution 4.0 but cannot be separated from the teachings of the Islamic religion. With good digital literacy, teachers at Islamic boarding schools can access wider and more up-to-date information, increase the effectiveness of teaching and learning, and utilize digital media for learning activities, da'wah and spreading Islamic values. Therefore, digital literacy training is needed for teachers at the Al-Marjan Mulabaru Islamic Boarding School, Lebak Banten. The aim of this community service activity is to increase the knowledge and skills capacity of teachers at the Al-Marjan Mulabaru Islamic Boarding School in Lebak Banten regarding digital literacy. The result of this activity is that teachers at the Al-Marjan Mulabaru Islamic Boarding School in Lebak Banten are able to understand digital literacy and show that teachers are able to have basic skills in using computers and the internet. The success of this training shows that teachers have high interest in digital literacy in Islamic boarding schools.
Pengaruh Capital Intensity dan Firm Size Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di BEI 2024 Hedar, Hedar Rusman; Marnilin, Feni; Sukayat, Harmoko
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.10824

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana penghindaran pajak dipengaruhi oleh capital intensity dan firm size pada organisasi perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2024. Penelitian ini menggunakan analisis regresi linier berganda dan pendekatan asosiatif kuantitatif. Laporan keuangan tahunan 2024 dari 39 perusahaan perbankan memberikan data sekunder yang digunakan. Rasio aset tetap terhadap total aset digunakan untuk menilai intensitas modal, dan logaritma natural dari total aset digunakan untuk mengukur tax avoidance. Efektif tax rate (ETR) berfungsi sebagai pengganti penghindaran pajak. Temuan menunjukkan bahwa intensitas modal secara signifikan dan sebagian memengaruhi penghindaran pajak. Penghindaran pajak juga secara signifikan tetapi negatif dipengaruhi oleh tax avoidance. Pada saat yang sama, kedua faktor independen tersebut memiliki dampak besar pada tax avoidance. Hasil ini menggarisbawahi pentingnya undang-undang dan pengawasan pajak yang tepat dalam industri perbankan dengan menunjukkan bahwa struktur aset dan tax avoidance berdampak pada penghindaran pajak. Temuan ini menunjukkan bahwa penghindaran pajak dipengaruhi oleh struktur aset dan skala perusahaan, yang menyoroti pentingnya regulasi dan pengawasan pajak yang tepat di sektor perbankan.
The Role of Product Innovation and Local Culture in Strengthening Marketing Strategy and Driving Economic Growth of MSMEs Sonani, Nia; Islami, Vina; Sukayat, Harmoko; Nadzri, Suhaila binti; Rusdian, Suca
Jurnal Aplikasi Manajemen Vol. 23 No. 2 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.2.02

Abstract

Product innovation and the utilisation of local culture are significant in strengthening marketing strategies and encouraging the economic growth of MSMEs. This study aims to analyse the role of local culture-based product innovation and marketing strategies in improving the economic development of MSMEs in West Java Province. This study uses a quantitative approach with a correlational design. The population involved was MSME players in West Java, with a purposive sampling technique and a sample size of 200 respondents. Data were collected through questionnaires and structured interviews. The results showed that local culture-based product innovation has a significant positive influence on marketing strategies, thus contributing to the economic growth of MSMEs. This study emphasizes the importance of incorporating local culture into marketing strategies to enhance product attractiveness and the competitive position of MSMEs in the market. The study suggests that MSMEs should continue to develop locally culture-based product innovations and enhance their marketing strategies to maximize contributions to local economic growth, especially in the face of global challenges.
Analisis Keuntungan Usaha Petani Ikan Hias Didesa Ciseeng Kecematan Parung Kabupaten Bogor Sukayat, Harmoko; Fitrianti, Dewi
JURNAL SeMaRaK Vol. 6 No. 1 (2023): JURNAL SeMaRaK
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/smk.v6i1.32265

Abstract

Keuntungan usaha petani dari produksi ikan hias skala usaha kecil dan masih menggunakanteknologi yang sederhana menyebabkan produksinya relatif rendah sehingga memberi laba yangsedikit pada usahanya. Penelitian bertujuan menganalisis laba yang diperoleh pada usahabudidaya ikan hias skala kecil di Desa Ciseeng Kecamatan Parung Kabupaten Bogor. Metodepenelitian menggunakan metode survei dengan teknik purposive sampling berdasarkanpengambilan sample dengan menentukan atau memilih usaha petani budidaya ikan hias usahaskala kecil dengan lahan budidaya seluas 50-150 m2 dan usaha perorangan yang merupakanmilik sendiri. Analisis nilai keuntungan usaha petani tertinggi diperoleh pada ikan hias discussebesar 134,99%, ikan hias black ghost sebesar 77,22%, ikan hias koi sebesar 73,67% dankeuntungan usaha petani terendah pada ikan hias koki sebesar 69,88%. Hasil analisiskeuntungan usaha petani dari 4 macam ikan hias di Desa Ciseeng yang memperoleh keuntungantertinggi adalah ikan hias discus dan yang terendah ikan hias koki.Kata kunci: usaha skala kecil, jenis ikan hias, analisis usaha petani, ikan hias
Edukasi Literasi Keuangan bagi Santri di Pesantren Al-Marjan Mulabaru Lebak Banten Yulia, Iis Anisa; Mutmainah, Isbandriyati; Susanto, Heri; Dewi Fitrianti; Rumna, Rumna; Pranamulia, Agus; Putra, Mulyana Gustira; Fitriani, Anna; Arifien, Yunus; Solihin, Lalu; Maad, Faizal; Marnilin, Feni; Rusman, Hedar; Wahidhani, Eha Hasni; Widjaja, Ichwan Rachmanu; Sukayat, Harmoko; Irawan, Rahmat; Mahfudi, Ahmad Zaid; anisa yulia, iis
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.672

Abstract

The Community Service Program (PkM) was implemented at Al-Marjan Mulabaru Islamic Boarding School, Lebak, Banten, to strengthen students’ financial literacy. Key challenges identified include low baseline financial knowledge, limited access to financing for pesantren-based enterprises, and insufficient infrastructure and technology (notably internet access and fintech tools) to support financial information and services. The program involved needs assessment, material development, face-to-face training, discussion, and evaluation using pre- and post-tests. Results show an increase in understanding from 43% (pre-test) to 92% (post-test), a gain of 49 percentage points. These findings indicate that the training content and delivery were effective in improving basic skills in budgeting and money management. Participants were highly engaged during the sessions, reflected in active discussions and question-and-answer activities.
Co-Authors Anisa Yulia, Iis Anna Fitriani Dewi Fitrianti Faizal Maad Gumelar, Aprijal Hedar, Hedar Rusman Heri Susanto Isbandriyati Mutmainah Mahfudi, Ahmad Zaid Marnilin, Feni Nadzri, Suhaila binti Pranamulia, Agus Putra, Mulyana Gustira Rahmat Irawan Rumna Rumna, Rumna Rusman, Hedar Solihin, Lalu Suca Rusdian Vina Islami, Vina Wahidhani, Eha Hasni Widjadja, Ichwan Rachmanu Widjaja, Ichwan Rachmanu Yulia, Iis Anisa Yunus Arifien