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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JPSriwijaya AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Jurnal Pengabdian Dharma Laksana @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Accounting Auditing and Business Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora ACCOUNTHIK : Journal of Accounting and Finance Syntax Idea Dinasti International Journal of Education Management and Social Science MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Ecogen Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin IIJSE Kompartemen: Kumpulan Orientasi Pasar Konsumen Jurnal Pelita Pengabdian Pasundan Community Service Development Dinamika: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management JGEN : Jurnal Pengabdian Kepada Masyarakat Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Alamtana Jurnal Ekonomi, Manajemen, Akuntansi Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-Jurnal Akuntansi SEMANIS
Yahya, Adibah
Univeristas Pelita Bangsa, Bekasi, Indonesia
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OPTIMALISASI POTENSI UMKM MELALUI PENDAMPINGAN DALAM PENGEMBANGAN PRODUK DAN MANAJEMEN USAHA BAKSO MALANG Tikaromah, Oom; Sumarsid, Sumarsid; Pujia, Dede Puspa; Yahya, Adibah; Hutama, Dhebora Aldha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41485

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan berfokus pada pengembangan produk usaha dan edukasi perpajakan bagi pelaku UMKM Bakso Malang. Meskipun UMKM memiliki potensi besar dalam perekonomian Indonesia, kontribusi mereka terhadap penerimaan pajak masih rendah. Melalui program ini, tim melakukan sosialisasi, pelatihan, dan pendampingan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam pengelolaan keuangan, perpajakan, dan pemasaran. Hasil monitoring menunjukkan bahwa mitra berhasil mengimplementasikan pelatihan yang diberikan, seperti pembuatan logo usaha dan penggunaan aplikasi keuangan. Evaluasi menunjukkan ketercapaian 100% dalam bidang keuangan dan pemasaran, serta 80% dalam bidang produksi. Program ini tidak hanya meningkatkan kualitas produk dan daya saing usaha, tetapi juga membangun kesadaran akan pentingnya perencanaan usaha dan kewajiban perpajakan. Dengan demikian, kegiatan ini diharapkan dapat memberikan dampak positif yang berkelanjutan bagi pelaku UMKM di daerah tersebut.
PEMAHAMAN LITERASI KEUANGAN UNTUK SISWA MADRASAH ALIYAH (MA) NIHAYATUL AMAL SERANG Tikaromah, Oom; Yahya, Adibah; Nurjanah, Rina; Heruwanto, Joni; Muhsoni, Ridwan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.43655

Abstract

Kegiatan pengabdian kepada masyarakat yang berfokus pada edukasi pengelolaan keuangan untuk siswa Madrasah Aliyah (MA) Nihayatul Amal Serang bertujuan untuk meningkatkan literasi keuangan di kalangan remaja. Metode pelaksanaan meliputi tahap persiapan, tahap pelaksanaan dan tahap akhir dimana siswa diperkenalkan pada konsep dasar pengelolaan uang, produk keuangan, investasi, serta manajemen hutang dan kredit. Hasil kegiatan menunjukkan bahwa tingkat pemahaman siswa atas literasi keuangan cukup tinggi yaitu sebesar 80% dibandingkan sebelum kegiatan dilaksanakan. Dengan menggunakan metode interaktif seperti simulasi dan permainan edukatif, siswa diharapkan dapat memahami dan menerapkan prinsip-prinsip pengelolaan keuangan dalam kehidupan sehari-hari
The Effect of Promotions and Online Customer Reviews on Purchase Decisions Mediated by Brand Image on Erigo Products on Shopee E-Commerce Novelayanti, Melati Desi; Wulandari, Anna; Yahya, Adibah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5289

Abstract

This study aims to analyze the effect of promotions and online customer reviews on purchase decisions mediated by the brand image of Erigo products in Shopee e-commerce. Data were collected through questionnaires distributed to Erigo consumers who shop through Shopee. The data analysis method used is Partial Least Squares (PLS) with the help of SmartPLS application. This study concludes that promotions and online customer reviews directly influence purchase decisions; however, brand image is not a significant mediator in this relationship. These findings imply that effective promotion strategies and online customer review management can enhance purchase decisions, even though the brand image does not directly mediate this relationship for Erigo products on Shopee.
HERDING BEHAVIOR IN THE SHARIA CAPITAL MARKET ON INVESTMENT DECISIONS Yahya, Adibah; Affandi, Azhar; Herwani, Aldrin; Hermawan, Atang; Suteja, Jaja
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12172

Abstract

Herding behaviour is an irrational decision-making because it is the following of other investors. Using information asymmetry as a moderating variable, this research aims at identifying the factors that influenced investment decisions. The research object was the Jakarta Islamic Index, and the data used were quarterly data from 2019 to 2021. The methods of sampling and analysis used were the panel data regression method and the purposive sampling method. The results showed that volatility, exchange rate, market sentiment and firm size positively and significantly affected herding behaviour. Information asymmetry strengthened the influence of herding behaviour on investment decisions. Furthermore, investors and potential investors could use the results to make future investment decisions.
Pendampingan Strategi dan Kelayakan Bisnis Serendipity Elysian Serendipity Elysian Business Strategy and Feasibility Assistance Hidayat, Taufik; Yahya, Adibah; El Muiz, Najmi Tsania; Andri, Hendri Kartika; Kamela, Hurian
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2139

Abstract

The growth of the accessories market demands brands that are able to provide high-quality, trendy products at competitive prices. This business model is designed to address this gap. The objective of this activity is to formulate and validate a strategic and competitive Business Model Canvas (BMC) for accessories brands that focus on balancing premium quality and affordable prices. The methods used were problem identification, interviews, training and mentoring in the form of NIB creation, SWOT analysis, and model design through a nine-block BMC analysis. The results of the activities show that the partners are considered viable businesses, having obtained business licences and being able to compile SWOT and BMC analyses that can encourage business growth and sustainability.ABSTRAKPertumbuhan pasar aksesoris menuntut adanya merek yang mampu menyediakan produk berkualitas tinggi dan trendi dengan harga yang kompetitif. Model bisnis ini dirancang untuk mengatasi kesenjangan tersebut. Tujuan kegiatan Merumuskan dan memvalidasi Business Model Canvas (BMC) yang strategis dan berdaya saing untuk merek aksesoris yang berfokus pada keseimbangan antara mutu (premium quality) dan keterjangkauan harga (affordable price). Metode yang digunakan yaitu identifikasi masalah, wawancara, pelatihan dan pendampingan berupa pembuatan NIB, analisis SWOT, dan perancangan model dilakukan melalui analisis sembilan blok BMC. Hasil kegiatan menunjukkan bahwa mitra dinilai sebagai usaha yang layak dengan mendapatkan legalitas usaha, serta dapat menyusun analisis SWOT dan BMC yang dapat mendorong pertumbuhan dan keberlanjutan usaha. 
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
Pengelolaan Keuangan Melalui Aplikasi Moni dalam Meningkatkan Kompetensi UMKM pada Era Digital Tikaromah, Oom; Yahya, Adibah; Yuningsih, Nining; Tsaran, Annisa Putri; Lutfi, Adilista Puspa Aliya; Yuliani, Reva
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2651

Abstract

Abstract: Micro, Small and Medium Enterprises (MSMEs) are a vital sector that contributes significantly to the Indonesian economy, but often face internal obstacles, particularly in terms of governance and financial management, which are not yet orderly. Although the population's financial literacy is quite good, practical understanding in the field, especially among MSMEs, is still low, exacerbated by a lack of digital literacy skills to take advantage of the rapid development of financial applications. Therefore, this community service activity aims to improve the competence of MSMEs in business and financial management through the use of digital technology. The methods used include observation and interviews to identify needs, followed by basic financial management training and intensive assistance in using the Moni application. Moni was chosen because it is designed to be intuitive, affordable, and provide real-time financial analysis. The results of the activity show a positive and significant impact on MSME partners, who previously faced problems with manual recording and mixing of finances, but are now gradually adopting digital transaction recording, indicating an increase in awareness and competence in managing business finances using technology.
Pengaruh Kualitas Layanan Logistik, Ketepatan Waktu dan Fasilitas Terhadap Kepuasan Pelanggan JNE Cikarang Selatan Cecep Ramdani; Muhammad Kosim; Adibah Yahya
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6343

Abstract

This study aims to analyze the effect of logistics service quality, on-time delivery, and facilities on JNE customer satisfaction in South Cikarang. The methodology used is a quantitative approach with data collection through questionnaires to 81 respondents, and data analysis using SEM (Structural Equation Modeling) techniques with the SmartPLS 3.0 application. The results of the study indicate that on-time delivery and facilities have a positive and significant effect on customer satisfaction, while the quality of logistics services does not have a significant effect. This study emphasizes the importance of on-time delivery and the provision of adequate facilities in increasing customer satisfaction levels. This study also shows that the development of information technology simplifies the service process and improves customer experience in logistics services.
Pengaruh Perceived Usefulness, Perceived Ease Of Use Dan Trust Terhadap Kepuasan Pengguna Qris Bagi Pelaku Usaha Umkm Kab. Bekasi Mika Evanggelina Manurung; Prasetyo Harisandi; Adibah Yahya
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6392

Abstract

The purpose of this study was to determine the effect of perceived usability, perceived ease of use, and trust on Qris user satisfaction for MSMEs in Bekasi Regency. The population in this study were MSMEs in Bekasi Regency. Data collection used a questionnaire, using a Likert scale. This study took 100 respondents. The data analysis used was the validity and reliability test of the instrument, the classical assumption test, the multiple linear regression analysis test, the hypothesis test, and the coefficient of determination test. The data processing tool used Smart Pls version 4 for Windows. The results of this study indicate that perceived ease of use has an effect on user satisfaction. Perceived usefulness has no effect on user satisfaction. Trust has an effect on user satisfaction. And together perceived usefulness, perceived ease of use, and trust have an effect on user satisfaction
Co-Authors Achmad, Listrian Indriyani Ade Subakti Adi Maryadi Aditya, Vetra Venesia Afifah, Sifa Amalia Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alfareza, Dimas Sheva Alvarezy, Ryan Alya Sausan Zahra Amrulloh, Azmi Andiyani, Meli Andrean, Kevin Andri, Hendri Kartika Aniyah Fardani Aoliyah Firasati Arafanti Bako, Nadya Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Azhar Affandy Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Baldah, Nasrun Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Cecep Ramdani Cici Suminar Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dika Argiyan Syah Dina Faradilla Diza Nasrullah Nur Buono Dyah Permatasari, Maulina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erlina Widayanti Erna Apriani Ernawati, Rini Eva Gandawati Agustin Faleri, Nabila Stefany Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hoerudin, Abdul Fahri Hurian Kamela Hutama, Dhebora Aldha Ikhwan Nur Ismail Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Khasanah, A'an Nur Kustiwan, Susan Kusumawati, Hilma Latifa Wahyu Anggraini Lisa Kustina Listian Indriyani Achmad Lutfi, Adilista Puspa Aliya Mandala, Kesha Meiva Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari May Saroh , Adelia Meli Andriyani Mika Evanggelina Manurung Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhamad Rifai Muhammad Angga Abdulah Muhammad Farhan Syavaat Muhammad Kosim Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhammad Randika Agusti Syah Putra Muhsoni, Ridwan N. Nurjanah Nando Dada Pratama Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Andrianto Prasetya Nugroho, Arief Teguh Nur Ismail, Ikhwan Nur Safa’ah Nurjanah, Rina Nurmadhani Fitri Suyuthi NURUL ANNISA Nurul Ariffaeni Islami Occha Putrie Safira Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri, Lyra Aprilia Putri, Nabila Khairunnisa Putri, Rika Ramana R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Rusdianzyah, Rully Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Siburian, Yessie Antika Sinaga, Elisabet Natalia Sinah Riyanah Sindik Widati Sindik Widati Siska Wulandari, Siska Sopiyan, Sopiyan Subakti, Ade Suherman Sulistyani Sulistyani Sulistyani Sumarsid, Sumarsid Sunita Dasman Susan Kustiwan Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufiq Rachman Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Tsaran, Annisa Putri Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Winda Aprila Monikawati Windi Windi Windi Wulandari, Anna Yeanita Puspa Ningrum Yenni Miftahul Jannah Yuliani, Reva Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa