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All Journal Majalah Kedokteran Bandung Jurnal Sosiologi Reflektif Agrointek Jurnal Al-Tadzkiyyah Industria: Jurnal Teknologi dan Manajemen Agroindustri Jurnal Pendidikan Agama Islam Al-Thariqah JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Assets: Jurnal Akuntansi dan Pendidikan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Masyarakat Merdeka (JMM) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Majalah Ilmiah Bijak To Maega: Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Pengabdian Masyarakat IPTEKS Indonesian Journal of Cultural and Community Development Jurnal Andi Djemma I Jurnal Pendidikan Abdimisi Journal Pharmasci (Journal of Pharmacy and Science) Jurnal Abdimas Bina Bangsa Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) KESANS : International Journal of Health and Science Procedia of Social Sciences and Humanities Asian Journal of Health Research Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium Jurnal Rumpun Ilmu Kesehatan Journal of Artificial Intelligence and Digital Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Academic Journal Research Fokus Abdimas International Journal Multidisciplinary Journal of Social Comunity Services IJIE Journal of Halal Lifestyle and Sustainability Journal of Artificial Intelligence and Digital Economy
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Bumdes Development Through "Digital Marketing Resto Seba" To Realize Sapta Pesona Village: Pengembangan Bumdes Melalui “Digital Marketing Resto Seba” Untuk Mewujudkan Desa Sapta Pesona Suwarta, Nyoman; Handayani, Puspita; Irfansyah, Muhammad Noor; Taniatara , Maulydia Briegga; Putri , Eva Roesmadayanti; Sari , Jasinta Kartika
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.260

Abstract

BUMDES yang terdapat di Desa Penatarsewu merupakan sebuah Resto Apung yang berdiri di atas sebuah Kolam Pemancingan yang cukup luas bernama RESTO APUNG SEBA, didirikan pada tahun 2019 dengan adanya kemitraan dengan PT. PERTAMINA GAS, yang diharapkan dapat meningkatkan perekonomian warga r Desa Penatarsewu. Seiring berjalannya waktu, eksistensi resto ini mulai meredup ditambah dengan situasi Pandemi yang terjadi di Indonesia. Tujuan penelitian ini adalah mengetahui cara meningkatkan penjualan Resto Seba dan mengetahui apakah media yang tepat untuk meningkatkan penjualan Resto Seba. Peneliti menggunakan metode kualitatif deskriptif dan partisipatoris. Tim peneliti pengabdian masyarakat KKN-P mencoba sebuah inovasi re – branding menggunakan teknologi yang berkembang berupa media sosial, dan diharapkan dapat bermanfaat untuk perekonomian masyarakat desa sekitar. Media Sosial berupa Instagram dan Tiktok dipilih karena memiliki dampak penyebaran informasi tercepat dan terluas daripada media sosial lain yang beredar di Indonesia dan memiliki cara penggunaan paling mudah dan sederhana. Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan bahwasa dengan media sosial berupa Instagram dan Tiktok dapat memberikan peluang bagi RESTO APUNG SEBA untuk meningkatkan omzet penjualan.
Socialization and Training on Making Shrimp Nuggets as an Innovation for Empowering MSMEs from Community Harvests in Gebang Village, Kalikajang Hamlet: Sosialisasi dan Pelatihan Pembuatan Nugget Udang Sebagai Inovasi Pemberdayaan UMKM Hasil Panen Masyarakat di Kelurahan Gebang Dusun Kalikajang Suwarta, Nyoman; Handayani, Puspita; Sasmithaningrum , Talitha Destiny; Suryatiningsih
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.289

Abstract

Kelurahan Gebang merupakan salah satu kelurahan yang berada di sisi paling timur Kecamatan Sidoarjo, Kabupaten Sidoarjo. Kelurahan Gebang memiliki 4 Dusun yakni Dusun Gebang, Dadungan, Pucukan dan Kalikajang. Dusun Kalikajang sendiri terdiri dari 4 RT dan 120 KK yang mana jumlah penduduknya sekitar 300 lebih jiwa. Mayoritas profesi yang ditekuni oleh masyarakat Dusun Kalikajang yakni sebagai buruh tambak seperti ikan bandeng, mujaer, udang, kepiting, dll. Hasil panen tersebut biasa mereka jual dengan kondisi segar atau mereka olah menjadi pentol atau krupuk untuk dijadikan konsumsi pribadi atau dijual dengan sistem Pre-Order. Kami tim pengabdian masyarakat KKN-P 27 mencoba memberikan sebuah inovasi baru dari olahan udang untuk dapat diolah menjadi nugget udang yang mana cara pembuatannya tentu praktis dan mudah. Dalam pelaksanaannya kami bekerja sama dengan Ibu-Ibu PKK untuk sosialisasi dan pelatihan tata cara pembuatan nugget udang. Berdasarkan hasil kegiatan pengabdian masyarakat KKN-P 27 yang kami lakukan di Desa Gebang khusunya Dusun Kalikajang, kami dapat menyimpulkan bahwasannya dengan memberikan sosialisasi dan pelatihan nungget udang dapat memberikan peluang usaha bagi masyarakat untuk menciptakan suatu produk baru.
Tracing the Quality of the Sanad in Hadith Learning Using al-Maktabah al-Shāmilah Application: Menelusuri Kualitas Sanad Dalam ‎Pembelajaran Hadith Menggunakan ‎Aplikasi al-Maktabah al-Shāmilah Akbar, Dzulfikar; Handayani, Puspita
Procedia of Social Sciences and Humanities Vol. 5 (2024): International Symposium on the Interplay of Science, Technology, and Socio-Economic D
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v5i.490

Abstract

The emergence of Information and Communication Technologies (ICTs) has transformed the paradigm of contemporary education, including Islamic Studies. The use of e-learning and digital libraries (DL) allows access to books and journals online, which were previously only available in print form in libraries. One important DL application in Islamic Studies is Al-Maktabah As-Shamilah (MS), which provides thousands of Arabic books for free. This application efficiently facilitates the exploration of Islamic literature, including hadith and the science of Jarh̟ wa t-Ta’dīl (JT). However, its utilization requires a good command of the Arabic language.In Indonesia, the teaching of Ulumu l-Hadith at the university level faces challenges related to students' Arabic language proficiency. Therefore, the Problem-Based Learning (PBL) method is implemented to enhance students' understanding of evaluating hadith narrators' quality.
Project Based Learning (PjBL) Model on the Theme of Halal Food and Beverages in Junior High School: Model Pembelajaran Project Based Learning (PjBL) pada Tema Makanan dan Minuman Halal di Sekolah Menengah Pertama Handayani, Puspita; Mudlofir, Ali
Procedia of Social Sciences and Humanities Vol. 5 (2024): International Symposium on the Interplay of Science, Technology, and Socio-Economic D
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v5i.497

Abstract

Islamic Religious Education (PAI) plays an integral role in achieving national educational goals in Indonesia, aiming to cultivate students who are faithful, pious, and morally upright.PAI encompasses four key aspects: religiosity, morality, intellect, and nationalism, all essential for forming well-rounded individuals.Specific Background: In the era of Industry 5.0, PAI in schools must address global societal challenges. Contemporary issues require intelligent solutions that consider societal knowledge levels, necessitating a multidisciplinary approach to PAI education.Current PAI teaching methods often lack the integration of multidisciplinary knowledge, which is crucial for addressing complex religious and societal issues, such as conducting virtual Friday prayers during the COVID-19 pandemic or determining the halal status of products.This study aims to explore the development of multidisciplinary learning models in PAI to enhance its relevance and effectiveness in addressing global challenges.The research involves examining case studies and current practices in PAI, highlighting the need for integrating various fields of knowledge, such as science and technology, to provide comprehensive education on contemporary issues like halal certification and virtual religious practices.
CERDAS DIGITAL MARKETING DI ERA DIGITAL PADA SMK Al AMANAH, TANGERANG SELATAN Ratnasari, Fina; Handayani, Puspita; Rahma, Ayumi
Fokus ABDIMAS Vol 3, No 2: Oktober 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.2.145-153

Abstract

This Community Service Program (PKM) aimed to provide knowledge and skills in accounting bookkeeping and digital marketing strategies through social media for students at SMK Al-Amanah. The program was conducted by the faculty team from the Bachelor's Degree in Accounting program, Faculty of Economics, Universitas Pamulang, using a method that involved lectures, mentoring, and hands-on practice. Participants were taught the basic concepts of digital marketing, the use of social media for business, and the importance of proper financial bookkeeping. The steps taken included presenting product marketing materials, providing guidance on the implementation of online marketing, and evaluating the training with practical exercises such as creating digital marketing content like Instagram Stories. The training was attended by 27 students, who showed high enthusiasm and actively participated in discussions and practical activities. The results of the activity indicated that participants’ understanding of digital marketing improved, and they were able to apply this knowledge in a business context. By using social media platforms such as Instagram and Facebook, participants were able to grasp strategies that could reach wider markets at more cost-effective rates. The training also emphasized the importance of creativity and digital security in online marketing. In the future, this PKM activity can be expanded to reach a broader audience, with more diverse topics, and conducted offline to further enhance the effectiveness of learning and its impact on the participants. Keywords: Community Service, digital marketing, accounting bookkeeping, social media, marketing strategy.
Influence Of Cash Flow, Capital Structure, Operational Costs and Capital Intensity Towards Corporate Income Tax Payable Handayani, Puspita; Cantika Rila Zety, Wita
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p247-252

Abstract

This research aims to analyze the influence of Cash Flow, Capital Structure, Operational Costs and Capital Intensity. The theory used in this research is agency theory. The approach used in this research is a quantitative approach. The research method uses panel data analysis with E-views12 software to test random effect and fixed effect models, and determine the most relevant model through the Chow Test and Hausman Test. This research includes data from manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange, which publish complete annual financial reports in rupiah during the 2018-2023 period, as well as companies that experienced profits during that period. Of the total 92 companies that met the criteria for this research, 11 were companies. It is hoped that the results of this research can contribute to improving the quality of financial information and understanding of accounting conservatism in Indonesia. The data analysis technique used is descriptive statistics. The results of this research are that Cash Flow, Capital Structure, Operational Costs have no effect on Corporate Income Tax Payable and Capital Intensity has an effect on Corporate Income Tax Payable.
Tahfidz Entrepreneur Teaching System at Hidayatul Arifin Islamic Boarding School Sawocangkring Wonoayu Sidoarjo: Sistem Pengajaran Tahfidz Entrepreneur di Pesantren Hidayatul Arifin Sawocangkring Wonoayu Sidoarjo Ikwandi , Muhamad Ripin; Baihaqi , Muhammad; Handayani, Puspita; Hariyadi, Ahmad
Journal of Islamic and Muhammadiyah Studies Vol 5 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jims.v5i0.1587

Abstract

Hidayatul Arifin Islamic Boarding School (Hidar) Sawocangkring Wonoayu Sidoarjo is a boarding school that has 3 programs, namely the Entrepreneur Program, the Yellow Book Study Program, and the Tahfidz Al-Qur'an Program. The purpose of this study was to determine the Al-Qur'an tahfidz learning system at Hidayatul Arifin Islamic Boarding School and to find out the supporting and inhibiting factors of the tahfidz learning system. This research method uses a qualitative descriptive research method. In qualitative research, the results of written documentation, interviews and other sources such as: scientific journals, archival sources and documents are taken. The results showed that the tahfidz learning system at the Hidayatul Arifin Islamic Boarding School was to produce students who had an understanding of the yellow book, hafidz Al-Qur'an and Entrepreneurs. The tahfidz teachers who teach tahfidz at the Hidayatul Arifin Islamic Boarding School are hafidz who also understand the book of the Salaf. The learning media used by the Hidayatul Arifin Islamic Boarding School are print media and audio-visual media. Furthermore, the learning methods used by the Hidayatul Arifin Islamic Boarding School are the Bin-Nazhar method, the Talaqqi method, and the Poetry Method.
MORAL EDUCATION: COMPARATIVE ANALISYS OF CHARACTER EDUCATION FRAMEWORK IN INDONESIA AND CHINA handayani, puspita; Kholis, Nur
International Journal Multidisciplinary (IJMI) Vol. 1 No. 1 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i1.68

Abstract

Indonesia and China are two countries in the Asian region that generally have many similarities in culture, social, and economy. In the concept of education, these two countries carry the concept of character education as a foundation for building and strengthening the nation. This research uses System Literature Review, which is a research method used to identify, evaluate, and interpret the results of certain research, certain topics, or phenomena of concern. It is known that the character education framework developed by Indonesia and China has similarities derived from Top-Down policies, the implementation of Character Education from both countries is focused on education units, the purpose of character education is an effort to improve the morals of citizens, it is hoped that good morals will improve the image of the nation.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
The Effect of Curcumin Administration on p53 and Caspase-3 Expression in Cervical Cancer HeLa Cell Culture Purba, Irene Silvia; Irwanto, Yahya; Rahardjo, Bambang; Handayani, Puspita
Asian Journal of Health Research Vol. 3 No. 3 (2024): Volume 3 No 3 (December) 2024
Publisher : Ikatan Dokter Indonesia Wilayah Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55561/ajhr.v3i3.201

Abstract

Introduction: Cervical cancer is a type of cancer with 605,000 new cases globally each year, with a mortality rate of 340,000. Curcuma longa, or curcumin, has the potential to enhance apoptosis in cervical cancer cells through the NF-kB-p53-caspase-3 pathway. Material and Methods: This in vitro experimental study employed a Completely Randomized Design (CRD) using HeLa cell cultures derived from cervical adenocarcinoma (ATCC® CCL2™). Cells were grown in Dulbecco's Modified Eagle Medium (DMEM) and treated with curcumin at concentrations of 25 µg/mL, 50 µg/mL, 100 µg/mL, 150 µg/mL, and 250 µg/mL. Cytotoxicity was assessed using the CCK-8 assay, apoptosis via flow cytometry, and p53 and caspase-3 expression using immunofluorescence. Statistical analysis was performed with IBM Statistics SPSS 25. Results: There was an increase in the percentage of apoptosis, p53 expression, and caspase-3 expression. At a dose of 100 µg/mL, total apoptosis increased significantly, reaching nearly 25% (p=0.000). P53 expression significantly increased at curcumin doses of 50 µg/mL and 100 µg/mL (p=0.021). There was a significant increase in caspase-3 expression, reaching approximately 86.2%, with a maximum effect at a dose of 100 µg/mL (p=0.002). Conclusion: Curcumin shows promising potential as an anticancer agent by reducing cell viability and enhancing apoptotic activity in HeLa cervical cancer cells.
Co-Authors Abda Abda Abror, M Ahmad Hariyadi, Ahmad Ainun Nadlif Akbar, Dzulfikar Alfarizi, Ronaldo Alfarizi Ali Mudlofir Ambarwati Anis Farihah ARDIANSYAH, SYAHRUL Arianata, Farrel Arif, M Lukman Ario Khairul Habib Ario Khoirul Habib Ayumi Rahma Bambang Rahardjo Cahyani, Nabila Duwi Cantika Rila Zety, Wita Daniel Daniel Dewi, Ratih Frastika Dine Meigawati Eka Ayu Pratiwi Fachrizal Chaery, Ahmad Ridho Febriyanto, Andi Fina Ratnasari Galuh Rahmana Hanum Galuh Ramana Hanum Galuh Ratmana Hanum Hana Catur Wahyuni Hanun Asrohah Haryoso, Gunung Subagyo Anom Hawwa Zahrani Hidayah , Nur Ikwandi , Muhamad Ripin Ima Faizah Irfansyah, Muhammad Noor juitania, juitania Khoiriyah, Niswatin Kusaeri Kustiawan, Dian Laurensia Yunita, Laurensia Lestari, Putri Zulfa M Baihaqi M. Rizal Yulianto M. Yunus Abu Bakar Makhsun, Toha Maulana, Ilyas Mayda Sumantri, Yuriska Miranti, Novani Mohammad Suryawenata Muhammad Bagas M Muhammad Bagas Mahaputra Muthohharoh, Nur Millah Nihlatul Qudus Sukma Nirwana Nugrahanti Prasetyorini Nur Khofifah , Nisa’ Nur Kholis Nur Kholis Nurhayati Nurhayati Nursita, Meta Nyoman Suwarta Pratiwi, Adhitya Putri Purba, Irene Silvia Purwanti, Yanik Putri , Eva Roesmadayanti Putri, Nabila Rafdiansyah, Muhammad Ainur Rahma, Ayumi Raissa Gardiana , Gladys Ramadhan, Faisal Ramadhani Nurbaya , Syarifah Ratnasari, Fina Rima Azara Rima Azzahra RR. SRI HANDAYANI Sari , Jasinta Kartika Sasmithaningrum , Talitha Destiny Silviyani, Yuli Anita Sri Lestari Linawati Supriyadi Supriyadi Suryatiningsih Syafiq A. Mughni Syafi’ur Rohman Syarifa Ramadhani Nurbaya Syarifudin Syarifudin Taniatara , Maulydia Briegga Titis Wulandari Wibisono, Hermawan Wiyasa, I Wayan Arsana Yahya Irwanto Zico Alamsyah