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All Journal Transformasi: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Mandiri Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Tangible Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Society: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Jurnal Atma Inovasia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital E-JURNAL AKUNTANSI Jurnal Akuntansi Journal of Innovation and Community Engagement Journal of Indonesia Business Research (JIBR)
Wahdan Arum Inawati
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Abstract

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.
PERHITUNGAN SEDERHANA PAJAK PENGHASILAN KEPADA KELOMPOK UMKM BERBASIS PENGOLAHAN DAUN KELOR Wahdan Arum Inawati; Kurnia Kurnia; Muhamad Muslih
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 3 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i3.38929

Abstract

Abstrak: Kegiatan pengabdian masyrakat ini bertujuan untuk meningkatkan pemahaman pemahaman usaha mikro, kecil, dan menengah (UMKM) tentang perhitungan pajak penghasilan yang sederhana melalui pendidikan pajak. Sasaran kegiatan ini adalah ibu-ibu yang bergabung dalam UMKM Berbasis Pengolahan Daun Kelor di Kabupaten Bandung yang masih mengalami kesulitan dalam memenuhi kewajiban pajaknya, terutama dalam menghitung dan melaporkan pajak penghasilan. Kegiatan ini dilaksanakan melalui pelatihan dan pendampingan dengan penyediaan materi, diskusi interaktif, dan pemeriksaan pemahaman melalui pre-test dan post-test. Materi yang disediakan meliputi pengenalan kategori UMKM, jenis pajak, tarif pajak, dan perhitungan pajak penghasilan yang mudah sesuai dengan peraturan perpajakan yang berlaku. Hasil kegiatan ini menunjukkan peningkatan pemahaman peserta, yang tercermin dalam peningkatan nilai sebesar 23% pada post-test. Hal ini membuktikan bahwa kegiatan pendidikan dan pendampingan yang dilakukan dapat meningkatkan kompetensi pajak UMKM. Oleh karena itu, diharapkan kegiatan ini dapat meningkatkan kesadaran dan kepatuhan pajak usaha mikro, kecil, dan menengah, khususnya UMKM Berbasis Pengolahan Daun Kelor menjadi model pendidikan pajak yang dapat diterapkan pada kelompok usaha mikro, kecil, dan menengah lainnya. Abstract: This community service activity aims to improve the understanding of micro, small, and medium enterprises (MSME) about simple income tax calculations through tax education. The target of this activity are moms joined in MSME based moringa lead processing in Bandung Regency, which still has difficulties in fulfilling its tax obligations, especially in calculating and reporting income tax. This activity was carried out through training and mentoring with the provision of materials, interactive discussions, and comprehension checks through pre-tests and post-tests. The materials provided included an introduction to MSME categories, types of taxes, tax rates, and easy income tax calculations in accordance with applicable tax regulations. The results of this activity showed an increase in participants' understanding, as reflected in an increase in scores up to 23% on the post-test. This proves that the education and mentoring activities carried out can improve the tax competence of MSME. Therefore, it is hoped that this activity can increase tax awareness and compliance among micro, small, and medium enterprises, especially MSME based moringa lead processing, which can become a model for tax education that can be applied to other micro, small, and medium enterprise groups.
CORPORATE GOVERNANCE AND SUSTAINABLE PERFORMANCE: LESSONS FROM INDONESIA’S HOSPITALITY INDUSTRY Chris Petra Agung; Wahdan Arum Inawati; Feby Astrid Kesaulya; Yeremias Budi Irawan; Rifky Wardhana Taniwangsa
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/7zvydp07

Abstract

This study aims to analyze the effect of board member diversity and earnings quality on the future performance of hotel companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Board diversity is measured by nationality, gender, and expertise; earnings quality is measured by Performance-Adjusted Discretionary Accruals (ADA); and future performance is measured by Return on Assets in the following year. This is a quantitative study using partial least squares-structural equation modeling (PLS-SEM). The results show that board nationality diversity does not significantly affect future performance, indicating that the presence of foreign board members does not fully benefit future performance. Conversely, gender and expertise diversity have a positive and significant effect on future performance. These findings confirm that inclusive representation and professional competence can drive improved company future performance. Earnings quality has a negative effect on future performance. These findings emphasize that transparency and prudence in financial reporting need to be balanced with a more proactive business strategy to drive long-term growth.
How ESG Disclosure and Political Connections Effect Firm Value? Evidence on Indonesia Non-Financial Companies Clara Octavia Sitorus; Wahdan Arum Inawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3458

Abstract

This study examines the effect of environmental, social, and governance (ESG) disclosure, along with political connection, on firm value. The sample consists of non-financial companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. The research sample was determined using purposive sampling, based on specific criteria, resulting in 145 observations from 29 companies. Data analysis was conducted using panel regression techniques for hypothesis testing, processed with EViews 12 software. The findings reveal that ESG disclosure and political connection simultaneously have a significant effect on firm value. However, the partial analysis indicates that only environmental disclosure has a significant negative impact on firm value. These results implies that companies should exercise caution when disclosing environmental information, as it can trigger a negative response from investors who perceive it as a cost burden. Meanwhile, social disclosure, governance disclosure, and political connection partialy show no significant effect on firm value. Furthermore, it is recommended to examine other independent variables, such as financial aspects that have the potential to influence firm value. Practical suggestion of this research is companies should adpot more operational and strategic approach in managing environmental costs that need to be integrated into long-term business strategies and linked directly to efficiency improvement.
KARAKTERISTIK DEWAN DIREKSI DAN ESG: PERAN MODERATING UKURAN PERUSAHAAN Ina Nusuki; Wahdan Arum Inawati; Fanji Farman; Novy Fajrianti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19576

Abstract

This study investigates how corporate governance affects ESG (Environmental, Social, and Governance) aspects in Indonesia from 2020 to 2024. Using panel data regression and Commission Size, Audit Size, and Independent Commissioners, as well as their collective impact on ESG (Environmental, Social, and Governance) is measured using ESG scores, risk ratings (such as Sustainalytics), or sustainability indices (such as the IDX ESG Index). These measurements assess environmental (emissions, waste), social (employees, community), and governance (ethics, shareholder rights) impacts to determine a company's sustainability and risk. Based on agency theory, legitimacy, the findings show that Board Size, Audit Size, and Independent Directors significantly improve ESG, supporting the idea that they can enhance sustainability oversight. Conversely, board size and meeting frequency do not show consistent effects, challenging conventional assumptions in agency and stakeholder theories. It should be noted that board independence has a negative impact on ESG, highlighting the challenges of contextual governance in Indonesia. Independent Commissioners emerge as a stronger predictor of ESG than individual attributes, confirming that integrated governance mechanisms better explain corporate transparency.
PENYULUHAN PERHITUNGAN SEDERHANA PAJAK PENGHASILAN PADA PELAKU UMKM DI KOTA BANDUNG Muhamad Muslih; Kurnia Kurnia; Wahdan Arum Inawati
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1687

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman pelaku UMKM di Kota Bandung mengenai perhitungan sederhana Pajak Penghasilan (PPh). Metode yang digunakan dalam kegiatan ini adalah penyuluhan dan pendampingan langsung kepada pelaku UMKM dengan fokus pada pengenalan dasar perpajakan dan perhitungan PPh sesuai dengan ketentuan perpajakan terbaru. Kegiatan dimulai dengan pre-test untuk mengukur pengetahuan peserta, dilanjutkan dengan pemaparan materi mengenai dasar-dasar perpajakan dan perhitungan PPh untuk UMKM. Setelah materi disampaikan, peserta diminta untuk mengisi post-test yang sama untuk mengukur peningkatan pengetahuan mereka. Hasil pengukuran menunjukkan adanya peningkatan pengetahuan peserta, dengan nilai pre-test rata-rata 69 poin dan post-test rata-rata 79 poin, yang mencerminkan peningkatan pemahaman sebesar 10 poin. Kegiatan ini memberikan kontribusi positif dalam meningkatkan literasi pajak bagi pelaku UMKM dan mendukung penerapan Tri Dharma Perguruan Tinggi. Evaluasi keberlanjutan program menunjukkan manfaat yang diperoleh peserta setelah mengikuti pelatihan, yang diharapkan dapat membantu pelaku UMKM dalam menghitung dan melaporkan PPh secara mandiri kepada kantor pajak. Kata Kunci: Pajak Penghasilan, Pengabdian Masyarakat, Perhitungan Sederhana, UMKM
ANALISIS SIKLUS HIDUP PERUSAHAAN MODEL DICKINSON PADA PT ADHI KARYA PERIODE 2011–2024 Hilda Salman Said; Wahdan Arum Inawati; Ruri Octari Dinata
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3532

Abstract

Industri konstruksi dicirikan oleh intensitas modal yang tinggi dan celah yang signifikan antara laba akrual dengan arus kas nyata. Penelitian ini bertujuan untuk memetakan tahapan siklus hidup PT Adhi Karya (Persero) Tbk selama 14 tahun menggunakan model pola arus kas yang dikembangkan oleh Dickinson pada tahun 2011. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode studi kasus tunggal. Data terdiri dari laporan tahunan auditan tahun 2011 hingga 2024 yang dianalisis melalui tanda (+/-) arus kas operasi, investasi, dan pendanaan. Temuan menunjukkan bahwa PT Adhi Karya mengalami evolusi siklus hidup yang dinamis. Perusahaan dominan berada pada tahap Introduction dan Growth selama era akselerasi infrastruktur (2014–2017) karena kebutuhan investasi dan pendanaan yang besar. Secara mengejutkan, perusahaan mencapai tahap Mature selama pandemi COVID-19 (2020–2021), yang menunjukkan resiliensi finansial. Pada tahun 2024, perusahaan bertransisi ke tahap Shake-out, yang mengindikasikan pergeseran strategis menuju penyehatan neraca (deleveraging) dan optimalisasi aset. Penelitian ini menyimpulkan bahwa transisi siklus hidup PT Adhi Karya mencerminkan kemampuan adaptasi strategis perusahaan dalam mengelola likuiditas di tengah penugasan infrastruktur nasional yang kompleks. Temuan mengenai tahap shake-out pada akhir periode pengamatan berfungsi sebagai instrumen deteksi dini yang menegaskan urgensi restrukturisasi aset guna menjaga stabilitas keuangan dan keberlanjutan perusahaan di masa depan.  
EDUKASI LITERASI KEUANGAN GUNA MENGURANGI PERILAKU KONSUMTIF SMK SANTANA 2 CIBATU, KAB. GARUT Wahdan Arum Inawati; Kurnia; Muhammad Muslih
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i2.2346

Abstract

Perilaku konsumtif di kalangan remaja menjadi permasalahan yang semakin marak di era digital, terutama akibat pengaruh media sosial dan tren gaya hidup. Rendahnya literasi keuangan menjadi salah satu faktor penyebab utama yang mendorong pengeluaran yang tidak rasional. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan siswa/i SMK Santana 2 Cibatu Kabupaten Garut guna mengurangi kecenderungan perilaku konsumtif. Metode pelaksanaan dilakukan melalui pelatihan yang meliputi pre-test, penyampaian materi edukasi literasi keuangan, post-test, serta sesi tanya jawab. Hasil pengukuran menunjukkan adanya peningkatan skor pengetahuan siswa dari 236 menjadi 261 poin setelah pemaparan materi. Temuan ini menunjukkan bahwa kegiatan edukasi dan sosialisasi memberikan dampak positif terhadap pemahaman siswa dalam mengelola keuangan pribadi secara lebih bijak dan bertanggung jawab.
STRATEGI KETAHANAN EKONOMI PETANI PADI MELALUI PENGELOLAAN RISIKO DAN PERENCANAAN KEUANGAN MUSIMAN Rr Sri Saraswati; Wahdan Arum Inawati; Ruri Octari Dinata
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 4 (2026): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i4.40619

Abstract

Abstrak: Petani padi menghadapi ketidakpastian ekonomi akibat risiko gagal panen, fluktuasi harga gabah, kenaikan biaya produksi, ketergantungan pada tengkulak, dan belum optimalnya dana cadangan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan petani dalam mengelola risiko usaha tani serta menyusun perencanaan keuangan musiman. Mitra kegiatan adalah ketua kelompok petani padi dan anggotanya diKabupaten Bandung, dengan jumlah peserta 24 orang. Metode pelaksanaan meliputi pemetaan risiko, penyuluhan, diskusi interaktif, dan simulasi pembagian hasil panen untuk kebutuhan rumah tangga, modal tanam berikutnya, serta dana cadangan. Evaluasi dilakukan melalui observasi, tanya jawab, dan 5 pertanyaan dalam angket pemahaman sebelum (pre-test) dan sesudah (post-test) kegiatan. Hasil kegiatan menunjukkan menunjukkan bahwa kegiatan pengabdian masyarakat berjalan efektif dengan dampak positif, ditandai oleh 96,67% peserta menyatakan setuju dan sangat setuju terhadap kesesuaian, kejelasan, dan relevansi materi serta kualitas pelayanan, yang mencerminkan peningkatan pemahaman dan kepuasan peserta secara signifikan dibandingkan kondisi awal.Abstract: Rice farmers face economic uncertainty due to the risk of crop failure, fluctuations in grain prices, rising production costs, dependence on middlemen, and suboptimal reserve funds. This community service activity aims to improve farmers' understanding and skills in managing farming risks and preparing seasonal financial plans. The activity partners are the head of the rice farmer group and its members in Kp. Cintanjung, RT/RW 01/01 Mekarjaya Village, Banjaran District, Bandung Regency, with a total of 24 participants. The implementation method includes risk mapping, counseling, interactive discussions, and simulations of harvest distribution for household needs, capital for the next planting, and reserve funds. Evaluation is carried out through observation, questions and answers, and questionnaires on understanding before (pre-test) and after (post-test) the activity. The results of the activity indicate that the community service activity was effective with a positive impact, indicated by 96.67% of participants agreeing and strongly agreeing with the suitability, clarity, and relevance of the material and the quality of service, which reflects a significant increase in participant understanding and satisfaction compared to the initial conditions. 
Pengaruh Board Size, Board Gender Diversity, Board Meetings, Dan Independent Comissioners Terhadap Environmental, Social, And Governace (ESG) Disclosure Pada Perusahaan Seluruh Sektor Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2022-2023: The Influence of Board Size, Board Gender Diversity, Board Meetings, and Independent Commissioners on Environmental, Social, and Governance (ESG) Disclosure in Companies in All Sectors Listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 Peri Rifqi Adam Rinaldy; Wahdan Arum Inawati
Journal of Indonesia Business Research (JIBR) Vol. 4 No. 1 (2026): June 2026
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v4i1.10866

Abstract

Prinsip Environmental, Social, and Governance (ESG) menjadi aspek penting untuk menilai tanggung jawab dan keberlanjutan perusahaan, terutama di Indonesia yang semakin mendapat perhatian dari investor terkait pengungkapan ESG. Namun, tingkat keterbukaan pelaporan ESG masih berbeda antar sektor akibat variasi dalam tata kelola perusahaan. Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik dewan direksi, yaitu ukuran dewan, keberagaman gender, frekuensi rapat, dan komisaris independen terhadap tingkat pengungkapan ESG pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2022–2023. Hasil penelitian menunjkkan bahwa ukuran dewan dan keberagaman gender memiliki pengaruh positif terhadap pengungkapan ESG, sedangkan frekuensi rapat dan komisaris independen tidak berpengaruh signifikan. Temuan ini menegaskan bahwa komposisi dan keberagaman dewan sangat penting dalam meningkatkan transparansi keberlanjutan perusahaan. Penelitian ini menyarankan perusahaan untuk memperbaiki tata kelola dewan dalam mengelola isu keberlanjutan serta regulator untuk membuat kebijakan pelaporan ESG yang lebih ketat. Penelitian selanjutnya disarankan memasukkan variabel lain seperti kepemilikan institusional dan kualitas audit untuk analisis yang lebih luas.
Co-Authors Abdullah, Arkhan Fauzan Agung, Chris Petra Ajeng Luthfiyatul Farida Aminahtul Zahroh Angela Lionika Anggita, Meidila Annisa Nurbaiti Artanti, Nailah Artista, Gianina Aufa Oktafitria Aulia Fatiha Kurniadi Avison Xaquil Azhar Azizah, Adinda Noor Brigitta Eva Sinta Amartya Cahyaningsih Cahyaningsih Clara Octavia Sitorus Debby, Teresia Didit Widiatmoko Evalyna, Naomi Mega Fadiyah Hani Sabila Fahreza, Muhammad Fariz Faishal Mufied Al Anshary Fajra Octrina Fanji Farman Fasya, Angghy Aghniya Fauziah, Farrah Feby Astrid Kesaulya Ganendra, Nadhif Akmal Grace Clara Gabriella Hakimsyah, Maryo Maulana Hanif Azhar Hery Widijanto Hilda Hilda Salman Said Hilda Salman Said Idayu Rahmadewi Ilhami, Rafli Rizki Ina Nusuki Isyiana , Arrum Amelia Isynuwardana, Deannes JAZADI, FURQAN RAMADHAN Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia Majidah Majidah Marwah, Assyifa Masna Abdul Baqi Mirsa Adela Kurnia Dewi Mubarokah, Ladystia Fadwah Muhammad Muslih Muhammad Muslih Nabila, Dien Aulia Nathasya Prissillya Aggatha Novy Fajrianti Nursadrina, Athirah Pelawi, Gracetia Diasri Rahmatika, Annisa Nurdini Rahmawati Rahmawati Rahmawati, Oni Ramdani, Achmad Tamam Hilal Rifky Wardhana Taniwangsa Rifqi Adam Rinaldy Rinaldy, Rifqi Adam Rr Sri Saraswati Rr Sri Saraswati Ruri Octari Dinata Ruri Octari Dinata Ruri Octari Dinata S. Ja’far Husnaini Sekardiva, Hafidza Aphrodaity Azra Siti Aisyah Lubis, Siti Aisyah Sitorus , Clara Oktavia Sitorus, Clara Oktavia Sitti Farikha Tenri Pada Sri Rahayu Susanta, Christina Pungky Tasya Kemala Puteri Tri Widarmanti Yeremias Budi Irawan Yusuf, Nisa Adhwani Zahara, Keysha Zulkarnaen, Yoga Fauzi