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All Journal Majalah Kedokteran Bandung Jurnal Al-Tadzkiyyah Industria: Jurnal Teknologi dan Manajemen Agroindustri 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) 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 JASS (Journal of Accounting for Sustainable Society) 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 Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Academic Journal Research Fokus Abdimas International Journal Multidisciplinary Journal of Social Comunity Services Journal of Halal Lifestyle and Sustainability
Puspita Handayani
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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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.
Strategi Dinas Pengendalian Keluarga Berencana Pemberdayaan Perempuan dan Perlindungan Anak Dalam Upaya Mencegah Kekerasan Pada Anak Di Kota Sukabumi Meigawati, Dine; Handayani, Puspita; Miranti, Novani; Kustiawan, Dian; Lestari, Putri Zulfa
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i2.2024.586-595

Abstract

Dinas Pengendalian Keluarga Berencana Pemberdayaan Perempuan dan Perlindungan Anak (DP2KBP3A) Kota Sukabumi menyikapi adanya kenaikan jumlah korban kekerasan pada anak. Untuk mengetahui bagaimana strategi DP2KBP3A dalam upaya mencegah kekerasan pada anak di Kota Sukabumi, peneliti menggunakan jenis penelitian deskriptif dengan tipe data kualitatif. Hasil temuan yang didapatkan berdasarakan lima indikator. Pertama tujuan, DP2KBP3A memiliki tujuan yakni menekankan angka kekerasan pada anak. Kedua lingkungan, dukungan sosial, solidaritas dan ketidakdiaman terhadap kekerasan pada anak sangat diperlukan untuk menciptakan lingkungan yang aman. Ketiga pengarahan, regulasi yang telah dibuat dan anggaran serta sarana dan prasarana yang ada belum optimal seperti belum tersedianya rumah aman bagi korban, selain itu partisipasi masyarakat terhadap pencegahan kekerasan pada anak  masih kurang. Keempat tindakan, dalam upaya pencegahan kekerasan terhadap anak masih belum menyeluruh hanya menjangkau beberapa pihak saja seperti kepala sekolah dan beberapa sekolah yang mengajukan permohonan sosialisasi tersebut. Terakhir pembelajaran, bahwa masyarakat masih belum paham dan mengetahui arti kekerasan.
INTERCULTURAL AND INTERFAITH: LITERATURE REVIEW ON MULTICULTURAL ISLAMIC EDUCATION IN INDONESIA Handayani, Puspita; Asrohah, Hanun; Khoiriyah, Niswatin; Makhsun, Toha
Academic Journal Research Vol. 2 No. 1 (2024): Academic Journal Research
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/acjoure.v2i1.147

Abstract

Intercultural and interfaith: literature review on multicultural Islamic education in Indonesia. The attitude of openness and dialogue between religions and cultures is a good concept to realize multicultural-based Islamic Education. Using the Systematic Literature Review method with the help of Nvivo 12 Plus to conduct a meta-analysis and lens.org application, it was found that the implementation of multicultural-based Islamic religious education carried out in Indonesia was still at the level of government policies listed in the law as well as teacher explanations in the classroom. This concept has not been included in the teaching text of Islamic Religious Education at all levels of education.
Effect of Curcumin on Nitric Oxide and Endothelin-1 Levels in L-NAME-Induced Preeclamptic Wistar Rat Rahardjo, Bambang; Dewi, Ratih Frastika; Wiyasa, I Wayan Arsana; Handayani, Puspita; Prasetyorini, Nugrahanti; Wibisono, Hermawan
Majalah Kedokteran Bandung Vol 56, No 4 (2024)
Publisher : Faculty of Medicine, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15395/mkb.v56.3700

Abstract

Preeclampsia is a pregnancy disorder marked by the onset of hypertension after the 20th week, posing risks such as cardiovascular disease. Curcumin, a commonly consumed herbal medicine, has been investigated as a potential antihypertensive agent in mouse models of preeclampsia. This study took place in the Bioscience Laboratory of Universitas Brawijaya from March to August 2023, employing a true experimental design with various groups of mice receiving different treatments. Nitric oxide (NO) and endothelin-1 (ET-1) levels were measured using calorimetry and ELISA. The rats were divided into five groups: positive control, negative control and P1, P2, and P3 as the treatment groups. Treatment grups received fifferent curcumin doses of 30mg/kgBW/day, 50mg/kgBW/day, and 100mg/kgBW/day for P1, P2, and P3, respectively. Data analysis using the One-Way ANOVA and Post Hoc LSD revealed that curcumin at 100mg/kgBW/day significantly increased the NO level of 47.75±22.6 and decreased the ET-1 level of 67.03±24.47 when compared to the positive control (p<0.05). However, the 30mg/kgBW/day and 50mg/kgBW/day doses did not significantly affect the NO and ET levels. In conclusion, curcumin supplementation shows positive effects on NO and ET-1 levels in L-NAME-induced preeclamptic Wistar rats, highlighting its potential as an effective intervention for managing this pregnancy-related disorder.
MSMES RISES TO THE NEXT LEVEL WITH HALAL CERTIFICATION BY MUHAMMADIYAH BUSINESS ACTORS IN CANDI SIDOARJO BRANCH Handayani, Puspita; Ramadhani Nurbaya , Syarifah; Nur Khofifah , Nisa’; Abror, M; Raissa Gardiana , Gladys
Journal of Social Comunity Services Vol. 2 No. 1 (2025): Journal of Social Comunity Services
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v2i1.270

Abstract

Objective: This study aims to emphasize the crucial role of halal certification programs in advancing micro, small, and medium enterprises (MSMEs) to the next level. MSME development is an indicator of increased productivity, ensuring sustainable marketing. Halal certification serves as an effective communication tool for consumers to identify halal products, aligning with the mandates of Indonesian Law Number 33 of 2014 on Halal Product Assurance. Method: The community service initiative was conducted in the Candi District, Sidoarjo Regency, targeting MSMEs in collaboration with Muhammadiyah Candi branch members. The program included two main stages: socialization and assistance. Socialization sessions were held at Kedung Peluk Village’s BUMDes and covered the Islamic perspective on halal, relevant regulations, the halal certification application process via the information system http://ptsp.halal.go.id, Halal Product Assurance System (SJPH) documentation, and practices to maintain product halal status. Results: As a result of the initiative, MSME participants gained comprehensive knowledge about the halal certification application process, familiarity with the information system used for application, and the ability to prepare and manage SJPH documentation to ensure their products' halal status. Novelty: This program uniquely combines practical assistance and educational outreach tailored for MSMEs in a specific local context. By addressing gaps in awareness and procedural knowledge about halal certification, the initiative not only bridges informational divides but also empowers MSMEs to align with national halal product assurance regulations effectively.
Co-Authors Abror, M Ahmad Hariyadi, Ahmad Ainun Nadlif Akbar, Dzulfikar Ali Mudlofir Ambarwati Anis Farihah ARDIANSYAH, SYAHRUL Arianata, Farrel Arif, M Lukman Ario Khairul Habib Ario Khoirul Habib Ayumi Rahma Bagas M, Muhammad Bambang Rahardjo Cahyani, Nabila Duwi Cantika Rila Zety, Wita Daniel Daniel Dewi, Ratih Frastika Dine Meigawati Fina Ratnasari Galuh Rahmana Hanum Galuh Ramana Hanum Galuh Ratmana Hanum Hana Catur Wahyuni Hanun Asrohah Haryoso, Gunung Subagyo Anom Hidayah , Nur Ikwandi , Muhamad Ripin Ima Faizah Irfansyah, Muhammad Noor Khoiriyah, Niswatin Khoirul Habib, Ario Kholis, Nur Kusaeri Kustiawan, Dian Laurensia Yunita, Laurensia Lestari, Putri Zulfa M Baihaqi M. Yunus Abu Bakar Makhsun, Toha Maulana, Ilyas Mayda Sumantri, Yuriska Miranti, Novani Muhammad Bagas M Muhammad Bagas Mahaputra Muhammad Iqbal Muthohharoh, Nur Millah Nihlatul Qudus Sukma Nirwana Nugrahanti Prasetyorini Nur Khofifah , Nisa’ Nur Kholis Nurhayati Nurhayati Nursita, Meta Pratiwi, Adhitya Putri Purba, Irene Silvia Purnomo, Listiya Ike Putri , Eva Roesmadayanti Rafdiansyah, Muhammad Ainur Rahma, Ayumi Rahmana Hanum, Galuh Raissa Gardiana , Gladys Ramadhan, Faisal Ramadhani Nurbaya , Syarifah Ratnasari, Fina RIMA AZARA RR. SRI HANDAYANI Sari , Jasinta Kartika Sasmithaningrum , Talitha Destiny Silviyani, Yuli Anita Supriyadi Supriyadi Supriyadi Supriyadi Suryatiningsih Suwarta, Nyoman Syarifa Ramadhani Nurbaya Syarifudin Syarifudin Taniatara , Maulydia Briegga Titis Wulandari Wibisono, Hermawan Wiyasa, I Wayan Arsana Yahya Irwanto Yanik Purwanti Zico Alamsyah