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PENGARUH ASSET INSTRUMEN KEUANGAN DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN Septanta, Rananda; Latif, Adi Sofyana; Arslan, Rijal
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v2i2.2272

This study entitled The Effect of Financial Instrument Asset and Free Cash Flow on Firm Value. The purpose of this study was to determine whether financial instrument assets and free cash flow have an effect on firm value. This research is a descriptive quantitative study, using statistical tests and literary methods. The research companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was selected using purposive sampling method and obtained 19 companies that became the sample. The type of data used is secondary data, in the form of company annual reports. Data analysis used descriptive statistics, classic assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis testing. The results of this study indicate that financial instrument assets have no effect on firm value, free cash flow has a significant effect on firm value.

Pelatihan Pembuatan Eco-Painting Dengan Media Kain Widodo, Didin Tri; Rahmahdanti, Ananda; Nainggolan, Rusmanco; Khasanah, Uswatun; Septanta, Rananda
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 2 No. 2 (2023): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Pengabdian kepada masyarakat ini bertujuan untuk menyalurkan akademisi mengenai keterampilan serta kreatifitas dalam membuat eco-painting dengan media daun serta kain untuk mewujudkan masyarakat mandiri dalam berinovasi dan berwirausaha. Eco-paint merupakan salah satu teknik pewarnaan kain yang memanfaatkan bahan alami yaitu daun dan bunga dengan mengambil warna dari daun dan bunga tersebut. Eco-paint dapat mengurangi penggunaan zat pewarna kimia yang dapat membahayakan manusia serta mencemari lingkungan akibat limbah yang dihasilkan. Kegiatan ini bertujuan untuk mengenalkan suatu pengetahuan dan keterampilan baru kepada anak-anak usia muda melalui pemaparan materi serta praktik secara langsung agar tidak hanya teori saja yang didapatkan, melainkan juga keahlian dalam mengasah kreatifitas. Ketekunan serta kesabaran merupakan moral tersirat yang didapatkan dari kegiatan praktik pembuatan eco-painting ini. Metode kegiatan ini menggunakan tahapan: survey ke lokasi Yayasan Kesejahteraan Umat Al-Aulia untuk meminta perizinan, penyusunan materi serta persiapan alat dan bahan, pelaksanaan dalam kegiatan ini meliputi presentasi materi, diskusi serta kegiatan praktik yang dilakukan oleh peserta kegiatan pengabdian ini. Populasi dalam pengabdian ini adalah anak-anak panti di kawasan kabupaten Depok yang berjumlah 18 anak. Antusiasme peserta dalam kegiatan praktik pembuatan eco-painting menambah suasana ceria dalam kegiatan ini. Hasil dari kegiatan ini, 90% anak panti belum mengetahui apa itu eco-painting dan cara membuatnya. Harapan dari pengabdian ini yaitu seluruh peserta memahami pemaparan materi yang diberikan serta mampu menerapkan praktik membuat eco-painting sehingga tujuan dari pengabdian kepada masyarakat ini dapat terwujud, yakni membentuk masyarakat mandiri dalam rangka pemberdayaan masyarakat oleh masyarakat akademik.Kata Kunci: Pengabdian, Mandiri, Keterampilan, Kreatifitas

Meningkatkan Pengetahuan Dan Ketertarikan Gen Z Pada Pertanian Hidroponik Septanta, Rananda; Marwati, Apriyani Putri; Agustin, Lina; Ariyanti, Melisa; H, Sartika Briyasera
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 2 No. 2 (2023): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Perkembangan teknologi di bidang pertanian yang semakin pesat setiap tahunnya masyarakat khususnya petani yang tertinggal dalam memanfaatkan kemajuan teknologi tidak akan memperoleh keuntungan yang maksimal dari kegiatan usaha yang dilakukannya. Salah satu teknologi yang patut disebarluaskan adalah teknologi hidroponik, hal ini dikarenakan semakin langkanya lahan pertanian akibat banyaknya sektor industri dan jasa, sehingga kegiatan usaha pertanian konvensional semakin tidak kompetitif akibat tingginya harga lahan. Tujuan pengabdian kepada masyarakat ini adalah untuk memberikan informasi tentang cara bercocok tanam dengan media hidroponik. Hidroponik menggunakan air sebagai media tanamnya. Hidroponik tidak membutuhkan banyak air dan melakukan penyiraman seperti tanaman yang ditanam seperti tanah. Metode Pengabdian masyarakat yang kami lakukan adalah seminar dan diskusi. Dan Populasi dalam kegiatan Pengabdian masyarakat ini sebanyak 9 orang yang semuanya merupakan anak Panti Asuhan Ishalul Hayat 3 yang terletak di Pondok Benda Kawasan Pamulang Tangerang Selatan. Dari hasil pelaksanaan kegiatan pmkm ini didapatkan para peserta menjadi lebih paham tentang cara bercocok tanam dengan media hidroponik. Diharapkan dengan adanya kegiatan pmkm ini para peserta dapat memanfaatkan lahan sempit untuk digunakan bercocok tanam dengan menggunakan teknik hidroponik. Kata Kunci: Peningkatan; Hidoponik; Media Tanam

Meningkatkan Pengetahuan Dan Ketertarikan Gen Z Pada Pertanian Hidroponik Septanta, Rananda; Marwati, Apriyani Putri; Agustin, Lina; Ariyanti, Melisa; H, Sartika Briyasera
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 2 No. 2 (2023): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Perkembangan teknologi di bidang pertanian yang semakin pesat setiap tahunnya masyarakat khususnya petani yang tertinggal dalam memanfaatkan kemajuan teknologi tidak akan memperoleh keuntungan yang maksimal dari kegiatan usaha yang dilakukannya. Salah satu teknologi yang patut disebarluaskan adalah teknologi hidroponik, hal ini dikarenakan semakin langkanya lahan pertanian akibat banyaknya sektor industri dan jasa, sehingga kegiatan usaha pertanian konvensional semakin tidak kompetitif akibat tingginya harga lahan. Tujuan pengabdian kepada masyarakat ini adalah untuk memberikan informasi tentang cara bercocok tanam dengan media hidroponik. Hidroponik menggunakan air sebagai media tanamnya. Hidroponik tidak membutuhkan banyak air dan melakukan penyiraman seperti tanaman yang ditanam seperti tanah. Metode Pengabdian masyarakat yang kami lakukan adalah seminar dan diskusi. Dan Populasi dalam kegiatan Pengabdian masyarakat ini sebanyak 9 orang yang semuanya merupakan anak Panti Asuhan Ishalul Hayat 3 yang terletak di Pondok Benda Kawasan Pamulang Tangerang Selatan. Dari hasil pelaksanaan kegiatan pmkm ini didapatkan para peserta menjadi lebih paham tentang cara bercocok tanam dengan media hidroponik. Diharapkan dengan adanya kegiatan pmkm ini para peserta dapat memanfaatkan lahan sempit untuk digunakan bercocok tanam dengan menggunakan teknik hidroponik. Kata Kunci: Peningkatan; Hidoponik; Media Tanam

Pengaruh Umur Perusahaan, Profitabilitas Dan Masa Perikatan Audit Terhadap Kecepatan Publikasi Laporan Keuangan Septanta, Rananda; Nurhasan, Yunus; Arslan, Rijal; Eko Ari Wibowo, Muhammad
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Fulfillment activities in the adjustment of standards and procedures applicable in Indonesia, auditors need time in completing the audit. If the auditor does not have the accuracy, accuracy and expertise in auditing. This affects the length of audit completion which is getting longer. This also has an impact on the publication of the company's financial statements which results in the quality of the financial statements will decrease, especially the reliability and relevance of the information. This study aims to determine the effect of the company's age, profitability and audit engagement period on the speed of publication of financial statements. The research model used in the preparation of this thesis is a descriptive quantitative method. This research was conducted on companies registered in 2016-2022. The data is obtained from the official website of the Indonesia Stock Exchange. The results of this study state that the age of the company does not affect the speed of publication of financial statements in food and beverage subsector companies in the 2016-2021 period, because the length or absence of a company is established cannot be a reference that the company can present financial statements on time

Pembaharuan Inovasi dalam Budidaya Pisang serta Pajak Pertambahan Nilainya Septanta, Rananda; Khuzaeni, Khuzaeni; Arslan, Rijal; Nurhasan, Yunus
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1444

The increasing need for sustainable food sources and economic empowerment in underprivileged communities has become a critical concern, especially in urban areas like South Tangerang. In response, a community service program titled "Training on Banana Cultivation and Optimization of Its Economic Value" was conducted at the Pondok Miri Orphanage Foundation. This initiative aimed to enhance the agricultural knowledge and entrepreneurial skills of 41 students from the orphanage by introducing banana cultivation techniques and strategies to maximize its economic potential. Held in April 2025, the activity was carried out by 10 lecturers from Pamulang University using a combination of methods, including material presentation, group discussions, and practical training in planting and marketing. The results indicated a significant improvement in participants’ understanding of sustainable farming practices and their ability to identify and leverage economic opportunities through banana-based products. This program not only fostered environmental awareness but also laid the groundwork for future micro-business development among the youth.

Pengelolaan Pemanfaatan Nanas yang Ramah Lingkungan dengan Sistem Pengujian Pengendalian Kas Ramdani, Chaeru Syahru; Nurhasan, Yunus; Sahara, Lia Ira; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1445

The lack of access to practical knowledge about environmentally sustainable resource utilization and basic financial management among underprivileged students highlights the need for educational outreach programs. In response, a community service activity was carried out at the Pondok Miri Orphanage Foundation in South Tangerang, targeting 50 students as participants. This initiative, organized by 10 lecturers from Pamulang University, aimed to improve the students’ understanding of eco-friendly pineapple processing and introduce them to a simple cash control testing system. The program was structured into three main stages: preparation, implementation, and reporting. The methods applied included interactive lectures, group discussions, and hands-on practice sessions. Through this approach, participants were trained to process pineapples into environmentally sustainable products while learning to track basic financial transactions related to production. The results showed increased participant engagement, improved knowledge, and practical skills in both sustainable processing and cash management. Feedback from the participants and the foundation was overwhelmingly positive, indicating the relevance and impact of the training. This community service not only delivered essential life skills but also contributed to the empowerment and self-reliance of orphaned and underprivileged youth.

Potensi dan Pengembangan Manfaat Bambu dalam Industri Kreatif dan Pengendalian Produksi Latif, Adi Sofyana; Ekarisma, Deny; Saga, Baharudin; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1446

Bamboo is a renewable natural resource with significant potential in the creative industry due to its versatility, sustainability, and economic value. However, its utilization remains limited, particularly among young communities. This community service activity aimed to explore and develop the potential benefits of bamboo in the creative industry and production control. The activity was conducted at Domyadhu Foundation, Pamulang, South Tangerang, involving 30 students from the Dompet Yatim dan Dhuafa boarding school. The program was facilitated by 10 lecturers from Pamulang University. The implementation consisted of three main stages: preparation, execution, and reporting. The method included material presentation, group discussions, and hands-on practice focused on bamboo processing, product innovation, and small-scale production management. The activity successfully increased participants' knowledge and skills in utilizing bamboo for creative purposes, such as crafting simple household and decorative items. Moreover, participants gained awareness of bamboo’s environmental and economic value. The program fostered creativity, entrepreneurial spirit, and a practical understanding of sustainable production among the students. This community service initiative highlights the importance of empowering youth with skills that align with local resources and sustainable development goals.

Inovasi Ekonomi Kreatif Mengatasi Sampah Plastik dengan Pemeriksaan Sistem Pengendalian Internal Wibowo, Muhammad Eko Ari; Sriarwi, Sriarwi; Septanta, Rananda; Ramdani, Chaeru Syahru
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1447

Plastic waste remains a critical environmental issue, particularly in urban and densely populated areas. This community service activity aimed to address the problem of plastic waste through an innovative approach that combines creative economic initiatives with the examination of internal control systems. The activity was conducted at the Dompet Yatim dan Dhuafa Pamulang Dormitory and involved 30 resident students as participants. Ten lecturers from Universitas Pamulang acted as facilitators. The program focused on empowering participants by introducing them to creative economic solutions that transform plastic waste into valuable products while ensuring accountability through internal control mechanisms. The implementation method included presentations of material, interactive discussions, and hands-on practice. As a result, participants gained an understanding of the economic potential of plastic waste recycling and the importance of internal control systems in managing such initiatives effectively. The activity not only enhanced the participants’ environmental awareness but also provided them with practical skills that could be used to support sustainable community-based entrepreneurship. This program contributes to the broader goal of fostering economic independence and environmental responsibility among youth.

The Effect of NPWP Ownership Obligations, Tax Audits and Tax Collection on Tax Revenue Lutfi, Raden Ai; Septanta, Rananda; Ramdhani, Chaeru Syahru; Latif, Adi Sofyana
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i4.652

Stand up comedy Indonesia is a talent search event held by Kompas TV. This type of verbal humor is more dominant than nonverbal. The language used in humor is different from the language used in serious communication. This study aims to analyze the humorous discourse in stand up comedy "Beni Siregar" on youtube. This research is a research with a qualitative descriptive approach, and discourse analysis method. The theory used is Wilson's theory of humor in (Emy 2015) which is the theory of liberation, conflict and misalignment. The data of this study is a recording of the stand up comedy "Beni Siregar" on youtube. The results showed that the conflict that views humor as a contradiction, misalignment in the speech of the stand up comedy "Beni Siregar" on YouTube media is true. The liberation of seeing humor in an emotional light is not found. The stand up comedy "Beni Siregar" is an entertaining comedy.

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