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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Kemitraan Masyarakat
Syamsul Mu’arif
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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PERAN GURU DALAM MENINGKATKAN KUALITAS PENDIDIKAN ISLAM Syamsul Mu’arif
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.69

Abstract

Unemployment is a scourge for education, low national exam scores are a disgrace to school, free association and crime are the failure of parents and teachers in educating. Therefore, providing quality education is a necessity. This study aims to analyze teachers influence in improving the quality of education. The research method uses quantitative, the object of research is AL-Amanah Al-Gontory South Tangerang, the research sample is the teacher, and the sample technique uses a census. The results showed those discipline, leadership, motivation has significant effect on the quality of Islamic education, both partially and simultaneously. This means, The teacher is the main key in improving the quality of education, this is clearly reflected in students' morals and academic achievements, and and in the future it has an impact on personal character
EFEKTIVITAS PEMBELAJARAN ENTREPRENEURSHIP DAN SEMINAR MOTIVASI UNTUK MENINGKATKAN MINAT MENJADI ENTREPRENEUR Afridayani Afridayani; Syamsul Mu’arif
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.259

Abstract

The purpose of this research is to find out 1.) Whether Entrepreneurship Learning has an effect on Increasing Interest in Entrepreneurship, 2.) Is it a Motivation Seminar to Increase Interest in Entrepreneurship 3.) Does Entrepreneurship Learning and Motivation Seminar to Increase Interest in Entrepreneurship. This research method uses a quantitative approach. The research method uses primary data to determine the variables of Entrepreneurship Learning and Motivation Seminar which can increase interest in becoming Entrepreneurship. The quantitative approach is used to examine a specific population or sample. The method used in sampling in this study is non-probability sampling using convenience sampling techniques. Data collection techniques use the questionnaire method, library research (Library Research), quantitative or statistical data analysis with the aim of testing the established hypothesis. Based on the research results, it shows that, 1) Entrepreneurship Learning has an effect on the Increased Interest of Being Entrepreneurship, 2) Motivation Seminar has an effect on Increasing Interest in Becoming Entrepreneurship, 3) Entrepreneurship Learning and Motivation Seminars have an effect on the Increased Interest of Being Entrepreneurship.
PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE Marfiana Dea Restu; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.194

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, transfer pricing dan deferred tax expense terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan data yang diambil dari laporan keuangan pada tahun 2017-2022 dan didapat dari situs resmi Bursa Efek Indonesia serta situs resmi perusahaan sektor energy . Metode pengambilan data yang diambil yaitu melalui berbagai sumber study pustaka, dokumentasi dan internet searching Serta disesuaikan dengan fokus dan tujuan penelitian. Populasi pada penelitian ini ialah perusahaan sektor energy periode tahun 2017-2022. Sampel dalam penelitian ini adalah 16 perusahaan. Teknik analisis data menerapkan uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial variabel financial distress dan transfer pricing berpengaruh positif terhadap tax avoidance, sedangkan deferred tax expense berpengaruh negatif terhadap tax avoidance. Secara simultan financial distress, transfer pricing dan deferred tax expense mampu mempengaruhi tindakan tax avoidance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Laras Maulina; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.436

Abstract

This research aims to determine the influence of Institutional Ownership, Executive Characteristics, and Political Connections on Tax Avoidance. This study employs a quantitative research type, using secondary data. The research data sources were obtained from companies in the energy sector listed on the Indonesia Stock Exchange (IDX) over a five-year period between 2018 and 2022. The sampling method used in this research is purposive sampling, resulting in a sample of 11 companies obtained using this method. The data analysis technique used is panel data regression using E-views 12. The results of this research partially indicate that Institutional Ownership has a positive effect on Tax Avoidance, and Political Connections have a negative effect on Tax Avoidance. Meanwhile, the Executive Characteristics variable has no effect on tax avoidance. Simultaneously, Institutional Ownership, Executive Characteristics, and Political Connections have an effect on Tax Avoidance.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA USAHA MIKRO KECIL MENENGAH USAHA CATERING DAPUR FAUZIAH Lindawati; Wulandari Cahyani Putri; Syamsul Mu’arif
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1117

Abstract

Tujuan dari Kegiatan Pengabdian Kepada Masyarakat tidak hanya melaksanakan salah satu Tri Darma Perguruan Tinggi melainkan lebih dari itu, yakni dapat memberikan kontribusi yang nyata khususnya bagi masyarakat di lingkungan Universitas Pamulang. Seiring meningkatnya laju pertumbuhan UMKM, para pelaku UMKM di sekitar lingkungan Universitas Pamulang, semakin sadar pentingnya menyiapkan laporan keuangan sederhana. Laporan keuangan sederhana ini dianggap sebagai informasi keuangan dalam menjaga transparansi setiap laju proses bisnis agar sesuai dengan standar yang tepat dan pelaku UMKM mengetahui besarnya keuntungan dari bisnis yang dijalani. Bagi para pelaku UMKM, pembuatan laporan keuangan sederhana dianggap hal yang rumit. Selain itu, pengetahuan pelaku UMKM juga sangat terbatas, minimnya ilmu akuntansi yang dipahami, minimnya pengetahuan teknologi, minimnya dana dan perangkat yang dimiliki membuat pelaku UMKM Catering Dapur Fauziah kesulitan menyiapkan informasi keuangan yang memadai. Oleh karena itu kegiatan PKM dosen Universitas Pamulang ini dilakukan untuk memberikan pelatihan bagi UMKM Catering Dapur Fauziah di Jl.Surya Kencana, Gg. H. Hamzah No. 33, Pamulang. Pelatihan pembuatan laporan keuangan ini dirancang untuk mengembangkan sumber daya manusia melalui tahap persiapan, tahap pelaksanaan, dan tahap evaluasi dan nantinya pelaku UMKM akan memanfaatkan sistem akuntansi yang dapat digunakan seterusnya selama bisnisnya berjalan. Hasil dari kegiatan PKM ini dapat dipublikasi pada jurnal PKM ber ISSN
PERAN LEMBAGA KOPERASI TERHADAP UMKM DI TANGERANG SELATAN Syamsul Mu’Arif; Mohamad Safi’i; Yulianto Yulianto
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.5781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the national economy, but often face significant challenges in access to capital, business assistance, and training. Although cooperatives have the potential to become a collective economic vehicle to empower MSMEs, the effectiveness of their role is still not optimal due to low cooperative literacy among MSME actors, stagnation of innovation and digitalization within cooperatives, and weak synergy with other MSME empowerment ecosystems.This Community Service aims to socialize the role of cooperatives in empowering MSMEs, identify factors causing low cooperative literacy and its impact on MSME participation, and analyze the challenges of cooperative innovation and digitalization. This service uses training and education methods, preceded by a preliminary survey to identify the main problems in the target MSME, namely the Witana Harja Sport Center MSME in South Tangerang.The results of the activity showed a significant increase in understanding among the management and business actors of the Witana Harja Sport Center UMKM regarding the importance of the role of cooperative institutions in facilitating access to low-cost capital and supporting business success, especially in small industries. This socialization also succeeded in increasing understanding of the formation and management of good cooperatives based on the principle of family. Therefore, this activity is expected to encourage active participation of UMKM in cooperatives, so as to create economic independence and strengthen the local economic structure. It is recommended that sustainable cooperation be established between UMKM and cooperative actors to support business development for the common welfare and national economic recovery
Sosialisasi dan Sharing Session Pemanfaatan Plugin AI di Microsoft Excel dan Word untuk Administrasi Desa Sladi Mahesa Rizky Saputra; Lazuardi Lazuardi; Nurul Karisma; Agil Ario Wibawa; Aghsyannisa Aghsyannisa; Siti Munawaroh; Syamsul Mu’arif; Siti Jamilah
Jurnal Kemitraan Masyarakat Vol. 2 No. 3 (2025): September : Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v2i3.2141

Abstract

This community service activity was carried out in Sladi Village with the goal of improving the digital literacy of village officials through the utilization of Artificial Intelligence (AI) plugins in Microsoft Word and Excel. The main issue faced by the village officials was their limited ability to use digital technology, which resulted in administrative tasks being carried out manually and inefficiently. Therefore, this digital literacy training aimed to enhance the skills of village officials in utilizing digital tools, especially AI, to support their administrative work. The method used in this activity was Participatory Action Research (PAR), which involved the stages of diagnosing, action planning, action taking, evaluating, and specifying learning. Evaluation of the activity was conducted using Likert scale questionnaires and open-ended questions to collect feedback from participants regarding their understanding and responses to the training provided. Data analysis was carried out using SPSS to calculate the mean, standard deviation, and qualitative findings from the open-ended questions. The evaluation results showed that the benefits of the activity (mean = 4.2) and the intention to implement AI (mean = 4.2) received the highest scores, indicating that the participants found the training highly beneficial and were motivated to apply AI in their daily tasks. On the other hand, the understanding of AI in Excel (mean = 3.7) and the assessment of the material (mean = 3.7) showed that further in-depth learning was needed to improve participants' comprehension and skills. Overall, the activity successfully improved the skills of village officials and raised collective awareness to transition towards a more efficient and adaptive digital village administration. This training is expected to positively contribute to the digital transformation in the village.
Co-Authors Afridayani Afridayani Aghsyannisa Aghsyannisa Agil Ario Wibawa Laras Maulina Lazuardi Lazuardi LINDAWATI Mahesa Rizky Saputra Marfiana Dea Restu Mohamad Safi’i Nurul Karisma Siti Jamilah Siti Munawaroh Wulandari Cahyani Putri Yulianto Yulianto