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All Journal Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) MOVE: Journal of Community Service and Engagement Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management National Conference on Applied Business, Education & Technology (NCABET) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia INCOME : Jurnal Akuntansi dan Keuangan
Samsinar, Ade
Universitas Bina Bangsa
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI BIAYA KUALITAS PADA PERUSAHAAN MANUFAKTUR DI KABUPATEN SERANG PROVINSI BANTEN Ade Samsinar
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 2 (2021): Bussman Journal | Mei - Agustus 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.509 KB) | DOI: 10.53363/buss.v1i2.44

Abstract

Total Quality Management (TQM) merupakan salah satu kualitas sistem manajemen yang dapat digunakan untuk meningkatkan kualitas kinerja perusahaan. Perusahaan yang menerapkan TQM akan dapat merasakan manfaat dari perubahan produk dan kualitas serta layanan, karyawan perusahaan akan banyak termotivasi, produktivitas perusahaan akan meningkat, produk yang rusak berkurang, masalah dapat diselesaikan dengan cepat. Selain TQM keberadaan biaya kualitas di dalam perusahaan juga dapat mempengaruhi kinerja dan kualitas perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis: 1) pengaruh total quality management (TQM) terhadap kinerja perusahaan di perusahaan manufaktur di Kabupaten Serang provinsi Banten; 2) pengaruh biaya kualitas terhadap kinerja perusahaan terhadap perusahaan manufaktur di Kabupaten Serang Provinsi Banten; dan 3) pengaruh total quality management (TQM) terhadap kinerja perusahaan yang memoderasi biaya mutu di perusahaan manufaktur di Kabupaten Serang Provinsi Banten. Metode penelitian yang digunakan adalah metode survei dengan teknik analisis jalur. Jumlah sampel penelitian adalah 83 orang. Teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan: 1) terdapat pengaruh positif dan signifikan dari ttal quality management (TQM) terhadap kinerja perusahaan di perusahaan manufaktur di Kabupaten Serang Provinsi Banten; 2) ada pengaruh positif dan biaya kualitas yang signifikan terhadap kinerja perusahaan di perusahaan manufaktur di Kabupaten Serang provinsi Banten; 3) ada pengaruh positif dan signifikan dari total quality management (TQM) terhadap kinerja perusahaan yang dimoderasi oleh biaya kualitas perusahaan manufaktur di Kabupaten Serang provinsi Banten
PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR FARMASI YANG TERDAFTAR DI BEI Sinta Kurnia; Nani Rohaeni; Ade Samsinar
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.833 KB) | DOI: 10.46306/ncabet.v2i1.79

Abstract

Tax Avoidane is an effort to reduce tax legally to reduce or even eliminate the tax burden. The purpose of this study was to determine the effect of profitability ratios, leverage, and sales growth on tax avoidance in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a quantitative method with a descriptive statistical approach. The population in this study were 12 companies with a sample of 8 pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used purposive sampling, with a research time of 5 years and 40 data were obtained. The results of this study show that partially the profitability variables proxied by ROA and leverage as proxied by DER have a significant effect on tax avoidance, and sales growth has a negative effect on tax avoidance, while profitability as proxied by ROE and leverage as proxied by DAR has no effect on tax. avoidance. However, simultaneously variable X1, X2,  X3,  X4 and X5 had  significant effect on variable Y
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sofi Nurul Fatonah; Nani Rohaeni; Ade Samsinar
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.078 KB) | DOI: 10.46306/ncabet.v2i1.80

Abstract

This study aims to determine the effect of firm size, firm age and leverage on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period simultaneously and partially. The method used is a quantitative method that is intended for large data and in the form of numbers, including classical assumption test analysis and assumption test of data analysis with computer assistance through SPSS version 25 software. Based on the results of the t test (partial) the variables of firm size (X1) and earnings management (Y). The value of tcount > ttable (2,964 > 1,669) with a significance level of 0,004 (0,004 < 0,05). Company age (X2) and earnings management (Y) variables. The value of tcount < ttable (0.381 < 1.669). Leverage (X3) and earnings management (Y) variables. The value of tcount > ttable (2.509 > 1.669) with a significance level of 0.015 (0.015 < 0.05). Meanwhile, the results of the F test (simultaneous) of firm size (X1), firm age (X2) and leverage (X3) on earnings management (Y). The value of Fcount > Ftable (4.307 > 2.75) with a significance level of 0.008 (0.008 < 0.05). Based on the results of the study, firm size, firm age and leverage simultaneously have a significant effect on earnings management, partially firm size and leverage have a significant effect on earnings management, while firm age has no significant effect on earnings management
PENGENALAN PEMBUKUAN KEUANGAN DILINGKUNGAN KELUARGA SEBAGAI SALAH SATU KUNCI KEHARMONISAN RUMAH TANGGA DI DESA KP. BARU, PAMARAYAN Raden Irna Afriani; Ade Samsinar; Rika Kartika; Nindi Yuliyanti; Dian Ayu Safitri; Citra Wati
Indonesian Collaboration Journal of Community Services Vol. 2 No. 4 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i4.81

Abstract

Poor financial management among families has caused many problems. The main problem is the destruction of the household ark. Therefore, to prevent the increasing number of divorce rates, the service team took the initiative to conduct counseling on the introduction of financial bookkeeping in the family environment. With the aim that after this counseling was held, housewives as "ministers of finance" in their own homes, increasingly have the ability to manage their family finances
PKM TATA KELOLA PEMBERIAN MAKANAN TAMBAHAN (PMT) PADA SEKOLAH PAUD BKB KEMAS LESTARI Evi Dora Sembiring; Muhammad Angga Anggriawan; Novi Handayani; Sari Putri Pertiwi; Ade Samsinar
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.234

Abstract

BKB Kemas Lestari PAUD School is located at Blok F 14C No.2 RT.04/RW25 Komp. TBL Kel, Unyur, Kec. Serang, Serang City, Banten 42111. This school is located in a residential area of ??the Taman Banten Lestari housing complex which has around 30 students. This early childhood school implements a 5-day school program, Monday-Friday, with learning methods according to children's interests, talents and growth and development. Every second and fourth Sunday of each month, Supplementary Feeding (PMT) activities are carried out which aim to improve nutrition and health and optimize children's physical growth according to health standards. This article is a form of Community Service Output (PKM) which aims to explain and describe the management of providing additional food (PMT) at the BKB Kemas Lestari PAUD school. The research method used was by directly participating in PMT activities, namely in preparing food menus, equipment to be used and attending when students enjoyed food as well as reviewing the program budget and accountability. The results of this research are that the PMT program carried out by the BKB Kemas Lestari early childhood school already has good governance because it is carried out jointly by the school and parents/guardians of students, is scheduled and has a separate fixed budget
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA UNIT PELAKSANAAN TEKNIS DAERAH PENGELOLAAN PENDAPATAN DAERAH PANDEGLANG Kartika, Rika; Samsinar, Ade; Safitri, Ida
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 3 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i3.128

Abstract

Compliance with motorized taxpayers in Pandeglang has not been optimal, the UPTD PPD Pandeglang in 2018-2022 recorded 478,791 vehicles with 122,710 units in arrears. This study aims to determine the effect of taxpayer awareness, taxpayer knowledge and quality of tax services on motor vehicle taxpayer compliance, both partially and simultaneously. The method used is a survey method with a quantitative approach using a questionnaire, the study population is all motor vehicle taxpayers registered at UPTD PPD Pandeglang, the research sample is 100 motor vehicle taxpayer respondents registered at UPTD PPD Pandeglang. The results of the study on the taxpayer awareness variable (X1) obtained a tcount > ttable (3.547 > 1.988) with a significant number of 0.001 <0.05 meaning that Ho was rejected and Ha was accepted, the taxpayer knowledge variable (X2) obtained tcount > ttable (1.989 > 1.988) with a significant number of 0.049 <0.05 meaning that Ho was rejected and Ha accepted, the variable quality of tax service (X3) obtained a value of tcount > ttable ( 2.910 > 1.988) with a significant number of 0.005 <0.05 meaning that Ho is rejected and Ha is accepted. The value of fcount > ftable (15.761 > 2.71) and a significant value of <0.05 which means X1, X2 and X3 have a significant effect on motor vehicle taxpayer compliance. The conclusion of this study is that taxpayer awareness, taxpayer knowledge and quality of tax services have a significant effect on taxpayer compliance at UPTD PPD Pandeglang partially or simultaneously
IMPLEMENTATION OF INNOVATIVE LEARNING STRATEGIES TO IMPROVE CHILDREN'S BASIC SKILLS IN RAUDHATUL ATHFAL KARANG JETAK CISAIT, KRAGILAN DISTRICT, IN SERANG REGENCY Husni, Mohamad; Samsinar, Ade; Nurlelah, Nurlelah; Mardiana, Rani; Izati, Siti Salma Nur; Irawan, Tomi; Amalia, Desta Melani
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.167

Abstract

This community service activity aims to implement innovative learning strategies in Raudhatul Athfal Karang Jetak, Kragilan District, Serang Regency, focusing on improving the basic skills of early childhood. This program has several major components, including teacher training, project-based methods, and educational technology. Teacher training increased their competence in using creative techniques and technology. In contrast, project-based methods and educational technology improved children's fundamental skills such as reading, writing, and arithmetic. The innovative strategies implemented involve the principles of constructivism, multiple intelligence theory, intrinsic motivation, and the use of technology in education. The evaluation findings demonstrate that this method improves kids' learning abilities and engagement pleasantly and efficiently. By following the procedures that have been designed, the quality of the learning process can be continuously enhanced at Raudhatul Athfal Karang Jetak
PENGENALAN INOVASI TEKNOLOGI: KUNJUNGAN INDUSTRI SMKS YABHINKA KE PT CHARGED INDONESIA Sembiring, Evi Dora; Pertiwi, Sari Putri; Anggriawan, Muhammad Angga; Samsinar, Ade; Handayani, Novi
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 3 (2024): Batara Wisnu | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i3.266

Abstract

Technological innovation is currently developing rapidly and has been applied in various industrial sectors, providing sophistication and benefits in its use. PT Charged Indonesia is a company that operates in the field of renewable energy technology, namely assembling electric motors that use smart systems, portable batteries, and are easy to use. Industrial visits are one of the important activities in the world of vocational education which aims to introduce students to real work environments, especially industries in the field of technological innovation.  This article discusses the industrial visit carried out by the YABHINKA SMKS team to PT Charged Indonesia with the aim of directly introducing technological innovations in the industrial sector in the field of motor assembly. The implementation method is divided into 3 (three) stages, namely the introduction stage, assembly stage and feasibility test stage. This activity provides a better understanding of the assembly process, technological innovation, industry needs for skilled labor and has a positive impact and benefits on the world of vocational education. Based on the results of implementing this activity, students gain experience regarding the introduction of technological innovation in the real world which opens up insight into the importance of education that is relevant to the needs of industry in the future
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Samsinar, Ade; Sembiring, Evi Dora; Handayani, Novi; Susilawati, Deti; Ekanindya, Ria
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.120

Abstract

This study aims to analyze the influence of tax planning and company size on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used a quantitative approach with regression analysis to test the relationship between variables. Data was obtained from the company's annual financial statements which were analyzed using purposive sampling. The results of the study show that tax planning has a significant effect on profit management, where companies with better tax planning tend to practice profit management to achieve certain financial goals. Company size was also found to have a positive relationship with profit management, indicating that large-scale companies tend to be more cautious in reporting profits to maintain investor reputation and trust. This research contributes to investors, academics, and companies in understanding the dynamics of profit management, as well as being a reference in decision-making related to tax policies and financial reporting. So this study also emphasizes the importance of transparency and accountability in the preparation of financial statements to avoid negative impacts on profit management practices
PENDEKATAN HOLISTIK DALAM OPTIMALISASI PERSIAPAN SISWA SMKS YABHINKA UNTUK MAGANG KE JEPANG : PENERAPAN ANGGARAN SMK PUSAT KEUNGGULAN Sembiring, Evi Dora; Susilawati, Deti; Anggriawan, Muhammad Angga; Pertiwi, Sari Putri; Handayani, Novi; Samsinar, Ade
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 4 No. 2 (2025): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v4i2.133

Abstract

Internship preparation activities to Japan are one of the activities of SMK PK (Center of Excellence) approved by the Ministry of Education, through the SMK PK budget. For Vocational High School (SMK) students, the internship program to Japan is an opportunity to improve work skills and get to know advanced culture and technology. However, students' readiness to face the challenges of this international internship is still a major obstacle. This article discusses the importance of a holistic approach in optimizing the preparation of SMK students for internships in Japan, which involves mastery of Japanese, understanding work culture, developing technical and non-technical skills, and physical and mental training. This holistic approach combines various aspects of education and self-development as a whole, so that students can adapt more easily and succeed in the internship program. In addition, collaboration between SMK, companies, and related institutions is needed to ensure effective implementation. Thus, this approach is expected to be able to create students who are ready to face global challenges and have superior competencies
Co-Authors Alghifari, Muhammad Imam Amalia, Desta Melani Amyati, Amyati Anggriawan, Muhammad Angga Azizah, Meliyana Citra Wati Diah Permatasari, Diah Dian Ayu Safitri Efi Tajuroh Afiah Ekanindya, Ria Evi Dora Sembiring Fatari, Fatari Hapidoh, Siti Irawan, Tomi Izati, Siti Salma Nur Kuraisin, Icin Mardiana, Rani Maulud, Entol Syahrafa Nasfa Mohamad Husni, Mohamad Muhammad Angga Anggriawan Nani Rohaeni Nindi Yuliyanti Novi Handayani Novi Handayani Nurizki, Aris Trismayadi Nurlelah Nurlelah, Nurlelah Pertiwi, Sari Putri Purwanti, Ranti Puspita Maelani Raden Irna Afriani RIKA KARTIKA Rika Kartika Rustandi, Tata Safitri, Ida Shavab, Firli Agusetiawan Silalahi, Suandi Sinta Kurnia Sofi Nurul Fatonah Susilawati, Deti Tri Alisba, Isnadia