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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 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 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 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 and Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Jurnal Ekonomi, Manajemen, Akuntansi
Yahya, Adibah
Fakultas Ekonomi Dan Bisnis, Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

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Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism Yahya, Adibah; Asiah, Neng; Nurjanah, Rina
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.56

Abstract

Tax avoidance is an act of legal tax avoidance, but in this case the state suffers losses from this action. There are several factors that affect tax avoidance including capital intensity, growth opportunities, financial distress, and accounting conservatism. This type of research uses quantitative research with company objects that are members of the Jakarta Islamic Index 70. Data sources use secondary data listed in the company's financial reports for the 2018-2021 period. A total of 105 research data were tested using the SPSS version 25 application. The test results showed that only capital intensity had a negative and significant effect on tax avoidance, while other variables had no effect on tax avoidance. The test results show that tax avoidance tends to be influenced by factors that affect cost reduction.
Pendampingan Pembuatan Proposal Bisnis “Mak Enjoeh” Yahya, Adibah; Hidayat, Taufik; Saputera, Denny; Muhsoni, Ridwan; Ramdani, Cecep
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37934

Abstract

UMKM dipercaya memiliki kontribusi untuk menambah upaya penanggulangan kemiskinan melalui penciptaan lapangan kerja. UMKM bahkan dianggap menjadi tulang punggung perekonomian di saat perusahaan besar tumbang. Kondisi ini merupakan sesuatu yang positif karena UMKM dapat menjadi tolak ukur perkembangan keuangan daerah. Namun beberapa pelaku UMKM kurang memahami bagaimana mengembangkan prosuknya. Salah satu strategi dalam pengembangan usaha diantaranya dibuatnya profil bisnis usaha atau biasa disebut sebagai proposal bisnis. Proposal bisnis adalah langkah awal yang penting dalam merencanakan pendirian atau pengembangan usaha. Kegiatan ini bertujuan untuk memberikan panduan praktis dan pendampingan dalam proses pembuatan proposal bisnis pada anggota Forum UMKM Cikarang pusat yaitu pemilik usaha  "Mak Enjoeh". Kegiatan melibatkan pengembangan panduan langkah-demi-langkah untuk membantu pemilik  makan dalam menyusun proposal bisnis yang komprehensif. Panduan ini mencakup aspek-aspek penting seperti analisis pasar, strategi pemasaran, perencanaan keuangan, serta aspek hukum dan perizinan yang relevan untuk bisnis  makan. Hasil kegiatan menunjukkan bahwa pemilik usaha dapat menyusun proposal bisnis dengan baik dan menambah pengetahuan mereka proses perencanaan bisnis kedepannya.
Upaya Peningkatan Kompetensi Kaum Ibu Melalui Pelatihan Perencanaan Keuangan Rumah Tangga Hidayat, Taufik; Yahya, Adibah; Junedi, Junedi; Molinasari, Lisa; Monikawati, Winda Aprila
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.37939

Abstract

Pelatihan perencanaan keuangan rumah tangga bagi Majelis Ta'lim Kaum Ibu Al Barokah bertujuan untuk meningkatkan pemahaman dan keterampilan dalam mengelola keuangan rumah tangga. Majelis Ta'lim Kaum Ibu Al Barokah adalah sebuah komunitas yang terdiri dari ibu-ibu yang aktif dalam kegiatan sosial dan keagamaan. Program pelatihan ini dirancang untuk membantu para ibu anggota majelis Ta'lim memahami pentingnya perencanaan keuangan, pengelolaan anggaran, investasi, serta bagaimana membangun keuangan yang sehat. Pelatihan ini mencakup berbagai topik penting, seperti pemahaman dasar tentang pengelolaan uang, menyusun anggaran rumah tangga, mengelola utang, investasi yang cerdas, dan perencanaan untuk masa depan. Selain itu, peserta juga akan belajar bagaimana membangun tujuan keuangan yang realistis, memprioritaskan pengeluaran, dan mengelola risiko keuangan. Metode pelatihan yang digunakan mencakup ceramah, diskusi kelompok, studi kasus, dan sesi tanya jawab. Hasil pelaksanaan menunjukkan bahwa kaum ibu yang tergabung dalam Mejelis Taklim Al Barokah sangat antusias dalam mengikuti seluruh kegiata. Hasil dari latihan mandiri yang diberikan menunjukkan tingkat pemahaman peserta sebesar 80% dari keseluruhan latihan yang diberikan.
Analysis Of Factors Influencing Non-Performing Loans Yahya, Adibah; Hidayat, Taufik; Pratiwi, Niken Cahyaning Mega
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The bank is an intermediary between parties needing funds and those with excess funds. The bank's main activity is channelling funds in the form of credit to parties who need funds. Credit distribution has a credit risk that arises when creditors cannot fulfil obligations according to the agreed time. Credit risk can be calculated using the Non-Performing Loan (NPL) ratio. This study aims to determine the effect of CAR, BOPO, LDR, ROA and LAR on NPL at PT. Bank Mandiri in 2001-2019. This research is a quantitative descriptive study, using multiple linear regression analysis techniques. The research object of PT. Bank Mandiri with saturated sampling technique. The results showed that CAR. BOPO, LDR, and LAR have no effect on NPL. Meanwhile, ROA has a negative effect on NPL.
The Effect of Store Atmosphere on Consumer Purchase Decisions at Kentucky Fried Chicken Serpong Branch Tangerang Selatan Yahya, Adibah; Haryadi, Rofiq Noorman
Kompartemen: Kumpulan Orientasi Pasar Konsumen Vol 1 No 1 (2023): Kompartemen: Kumpulan Orientasi Pasar Konsumen
Publisher : Management Science Doctoral Program, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/kompartemen.v1i1.372

Abstract

This study aims to determine the effect of store atmosphere on purchasing decisions at Kentucky Fried Chicken Serpong Branch, South Tangerang. The method used is explanatory research with a sample of 96 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this research store atmosphere variable obtained an average score of 3.41 with good criteria. Purchasing decision variable obtained an average score of 3.84 with good criteria. Store atmosphere has a significant effect on purchasing decisions with the regression equation Y = 9.196 + 0.856X, and a correlation value of 0.777 or strong with a determination of 60.4%. The hypothesis test obtained a significance of 0.000 <0.05.
Peningkatan Kompetensi Guru Sekolah Dasar Melalui Workshop Asesmen Kompetensi Di Kabupaten Bekasi Yahya, Adibah; Maryadi, Adi; Yuningsih, Nining; Carwinda, Carwinda; Saepulloh, Asep
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 1 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i1.1201

Abstract

The Elementary School Level (SD) Competency Assessment Workshop is one of the programs of the Bekasi Regency Education Office in 2021. The Bekasi Regency Elementary Level AK Workshop in 2021 is a Continuous Professional Development activity in improving teacher competence, especially for fifth grade elementary school teachers. both in private schools and public schools related to national assessment policies, literacy and numeracy learning in elementary schools, the role of teachers and facilitation of effective learning environments for literacy and numeracy learning in elementary schools, diagnostic assessments, literacy and numeracy questions, and the introduction of digital national assessment platforms. The condition of the Covid-19 pandemic did not dampen the enthusiasm of teachers in participating in workshop activities, this activity was attended by elementary school teachers in the Bekasi Regency area, which was held using the zoom platform. The results of the activity showed that participants understood the material better than before, this was evidenced by the results of the pretest and posttest
Bimbingan Teknis Pembuatan Proposal Kredit Dan Laporan Keuangan Umkm Beken Kabupaten Bekasi Yahya, Adibah; Wulandari, Siska; Nurjanah, Rina; Teguh Nugroho, Arief
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i2.1202

Abstract

Technical guidance activities for credit proposals and financial reports are carried out to increase the entrepreneurial skills of business actors, especially MSMEs (Micro, Small and Medium Enterprises). This activity refers to follow-up activities for the establishment of well-known MSMEs (Bekasi Keren/Bekasi Regency). Bimtek activities are one way to increase the ability of MSMEs to increase their potential and become superior MSMEs, not only from the products produced but from the literacy/knowledge they possess. This activity was carried out in collaboration with the MSMEs, and Cooperative Service as well as LPPM Pelita Bangsa University. The implementation time will be 11-14 October 2021 at the Java Palace Hotel Jababeka. The participants of the activity amounted to 200 (two hundred) MSMEs participants. The material presented is in the form of a credit application proposal and the preparation of financial reports. The output of technical guidance is in the form of an assessment on the post-test which is carried out after the training is held. For credit application proposal materials and financial reports, 106 respondents filled out the post-test link with a score of 60-100 as many as 91% or 91 participants, while 9% got a score of 0-50 or as many as 9 people. It can be concluded that the level of understanding of the material is very well received by the participants of the technical guidance.
Implementasi Laporan Keuangan Digital melalui Akuntansi UKM di Resto Olin’s Café Bekasi Dyah Permatasari, Maulina; Yahya, Adibah; Bukhori Muslim, Ahmad; Yulianik, Yulianik; Aulia Masduki, Farah
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.1204

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have become the biggest contributor to economic growth. The success of small and medium businesses is inseparable from digital developments. In increasing financial managerial capacity in terms of financial reporting, one of the methods used is to prepare financial reports with the help of the SME Accounting application. Community service implementation partners are SMEs engaged in buying and selling groceries. In order to improve financial literacy of partners, the methods used are in the form of lectures, discussions, mentoring and practice. In implementing the SME Accounting application, partners are assisted in creating accounts and inputting transactions. The purpose of this activity is to facilitate partners in preparing financial reports through the implementation of the SME Accounting application. The results of the activity show that partners are assisted by this activity, and hope that this activity can continue
Pelestarian dan Pemanfaatan Mangrove Dasman, Sunita; Yahya, Adibah; Nugroho, Andrianto Prasetya; Baldah, Nasrun
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3139

Abstract

AbstrakHutan mangrove atau mangal adalah sejumlah komunitas tumbuhan pantai tropis dan sub-tropis yang didominasi oleh pohon dan semak tumbuhan bunga (Angiospermae) terestrial yang dapat menginvasi dan tumbuh di lingkungan air laut. Faktor ekonomi sering kali mendorong pemanfaatan maksimal hutan mangrove, yang pada gilirannya dapat menyebabkan eksploitasi berlebihan. Penelitian ini bertujuan untuk pelestarian dan pemanfaatan tumbuhan mangrove sebagai pencegah abrasi pantai dan menambah nilai ekonomi warga Kampung Beting, Desa Pantai Bahagia Kecamatan Muaragembong, Kabupaten Bekasi. Produk olahan mangrove yang paling layak untuk dikembangkan adalah dodol original, stik balado, dan sirup.Tanaman mangrove juga memiliki potensi sebagai bahan obat-obatan, aromatik, kayu bakar, kerajinan dan pewarna alam. Akibat abrasi air laut, hutan mangrove lambat laun berkurang sehingga perlu dilakukan penanaman kembali untuk mengurangi kerusakan pantai Muaragembong yang lebih parah. Adanya alih fungsi hutan mangrove turut mengancam kepunahan Lutung Jawa (Trachypithecus auratus), kemiskinan dan masalah sanitasi bagi warga masyarakat sekitar.
Pelatihan Sumber Daya Manusia “Character Building” Posyandu Remaja Mekarmukti Kecamatan Cikarang Utara Kabupaten Bekasi Mardiani, Inna Nisawati; Wicaksana, Primaraga Sumantri Indra; Yahya, Adibah; Windi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 1 (2023): Jurnal Pengabdian Masyarakata dan Riset Pendidikan Volume 2 Nomor 1 Tahun 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i1.145

Abstract

Character education is efforts that are systematically designed and implemented in order to instill human behavioral values related to God Almighty, oneself, fellow human beings, the environment and nationality. The formation of the adolescent personality is related to many factors that influence it such as through education and self-control, emotional intelligence, the environment where blessings/work, conditions and self-discipline, the ability to manage oneself/emotions, the ability to face the situation at hand, and much more that can support the person. Character building is an effort to build and shape a person's morals and ethics to be good. This community service aims to develop the abilities of adolescents in an effort to build positive character. The method in this service is to provide training on Character Building to the cadres of the Mekarmukti Youth Posyandu, North Cikarang District, Bekasi Regency, which totals 51 people. The participants before and after the training were given evaluations related to understanding Character Building. After providing training on Character Building, there is an increase in knowledge about Character Building, so that participants can understand the importance of building positive character in themselves.
Co-Authors Achmad, Listrian Indriyani Adi Maryadi Afifah, Sifa Amalia Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Aoliyah Firasati 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 Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dina Faradilla Dyah Permatasari, Maulina Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas Erlina Widayanti Erna Apriani 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 Hurian Kamela Hutama, Dhebora Aldha 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 Kustina, Lisa Kustiwan, Susan Kusumawati, Hilma Listian Indriyani Achmad Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Meli Andriyani Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhammad Farhan Syavaat MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja 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 Nurjanah, Rina Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Occha Putrie Safira Oom Tikaromah Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri, Lyra Aprilia Putri, Nabila Khairunnisa 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 Sinah Riyanah Sindik Widati Siska Wulandari, Siska Subakti, Ade Suherman Sulistyani Sulistyani Sumarsid, Sumarsid Sunita Dasman Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Windi Wulandari, Anna Yeanita Puspa Ningrum Yenni Miftahul Jannah Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa