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All Journal Abdimisi Jurnal PKM Manajemen Bisnis eCo-Fin JAMAIKA: Jurnal Abdi Masyarakat Journal of Artificial Intelligence and Digital Business
Prima Sadewa
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengembangan Potensi di Bidang Ekonomi, Hukum, dan Pendidikan Pada Masjid Nurul Huda Komplek Taman Kedaung Pamulang Tangerang Selatan (Sub Bidang :Baitul Mal, Sekolah, dan LBH) Muhammad Rizal Saragih; Sujarwo Sujarwo; Rusdi Rusdi; Mawardi Nurullah; Prima Sadewa
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.6922

Abstract

The purpose of this community service is to provide knowledge and understanding of Baitul Mal, Legal Aid Institutions, and improve the quality of schools. This method of community service is seminars and discussions. The population in this community service activity is as many as 50 people who are managers and residents of Taman Kedaung, South Tangerang. The result of this community service is that all participants can establish Baitul Mal, a Legal Aid Institute, and improve the quality of schools at the Nurul Huda Mosque.  
Literasi Keuangan dan Pengelolaan Dana terhadap Motivasi Berwirausaha pada UMKM Muhammad Rizal Saragih; Mawardi Nurullah; Rusdi Rusdi; Prima Sadewa; Sujarwo Sujarwo
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.5004

Abstract

The purpose of community service is to provide knowledge, and understanding of financial literacy, fund management, and increasing the spirit of entrepreneurship so as to create new jobs. The method of community service is seminars and discussions. The population in this community service activity is as many as 50 UMKM that are incorporated in the fostered PT. ASTRA Insurance in the South Jakarta area. The result of community service is that all participants can manage their business funds well, understand the status of business ownership, and be motivated in entrepreneurship so as to create new jobs.  
PENGEMBANGAN JIWA KEWIRAUSAHAAN MELALUI GAME EDUKASI BAHASA INGGRIS DAN MATEMATIKA UNTUK ANAK DIDIK YAYASAN AL-KAMILAH Eka Rima prasetya; Johan Syahbrudin; Siti Mundiroh; Samsul Marpitasa; Prima Sadewa
JAMAIKA: JURNAL ABDI MASYARAKAT Vol 1, No 3 (2020): OKTOBER
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.839 KB)

Abstract

Yayasan Al-Kamilah adalah sebuah yayasan yatim piatu yang berdiri pada tahun 2012. Anak didik yayasan Al-Kamilah terdiri dari berbagai daerah dan sekolah pada tingkat pendidikan yang berbeda, mulai dari TK sampai dengan SMA. Berdasarkan hasil wawancara didapatkan bahwa salah satu tujuan dari mitra yakni ingin menjadikan para anak didik menjadi seorang wirausaha dan untuk mencapai hal tersebut diperlukan berbagai kemampuany yang harus dimiliki. Salah satu faktor yang menjadi permasalahan mitra yakni dimana para anak didik kesulitan dalam menguasai kemampuan berhitung dan komunikasi menggunakan bahasa inggris. Tujuan dalam pengabdian ini yakni Pengembangan Jiwa Kewirausahaa melalui Game Edukasi Bahasa Inggris dan Matematika. Metode yang digunakan adalah dengan memberikan pelatihan bahasa inggris dan matematika melalui game edukasi. Pelatihan dilakukan selama 1 bulan dimana dalam setiap minggu akan ada narasumber yang memberikan pelatihan. Pemberian pelatihan/pembelajaran bahasa inggris dan berhitung melalui pendekatan game edukasi yang dilakukan secara berkala selama 1 bulan terbukti efektif untuk meningkatkan jiwa kewirausahaan anak-anak Yayasan Al Kamilah.
Pengaruh Earnings Per Share, Arus Kas Operasi, Ukuran Perusahaan Terhadap Harga Saham Riska Damayanti; Prima Sadewa
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.782

Abstract

The purposes of this study are (1) to determine the effect of earnings per share, operating cash flow and company size together on stock prices, (2) to determine the effect of earnings per share on stock prices, (3) to determine the effect of cash flows operations on stock prices, (4) To determine the effect of company size on stock prices. This research is research that uses a quantitative approach. Furthermore, this research is a type of associative research. The data collection technique is a purposive sampling method. Methods of data analysis in this study are descriptive statistical tests, research model tests, classical assumption tests, regression tests and hypothesis testing. The results in this study are as follows: (1) there is an effect of earnings per share, operating cash flow, and company size together on stock prices (2) there is an effect of earning per share on stock prices, (3) there is an effect of operating cash flow on stock prices, (4) there is an effect of company size on stock prices.
Peningkatan Kedisiplinan, Motivasi, Kompetensi, Pelatihan Manajemen Keuangan, Literasi Perencanaan Keuangan dan Perlindungan Guru dalam Pembentukan Budaya Organisasi di Yayasan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i1.1708

Abstract

Organizational culture within educational institutions plays a vital role in shaping the behavior, professionalism, and performance of educators and students alike. Yayasan Mutakabbir in Bogor Regency has identified key challenges related to discipline, motivation, competency, financial management, and the protection of teachers as part of its organizational development. To address these issues, a Community Service Program (PKM) titled "Improving Discipline, Motivation, Competence, Financial Management Training, Financial Planning Literacy, and Teacher Protection in Building Organizational Culture at Yayasan Mutakabbir" was conducted. The activity took place on May 28, 2025, involving 15 lecturers from the Bachelor of Accounting Program, Universitas Pamulang, as facilitators. The participants consisted of 50 individuals, including both students and teachers of Yayasan Mutakabbir. The PKM was implemented using a knowledge-sharing method combined with interactive Q&A sessions, ensuring participant engagement and practical understanding. The program was carried out in three main stages: preparation, implementation, and reporting. Topics delivered included discipline building, motivation enhancement, basic financial management, financial planning, and strategies for safeguarding teacher rights. The outcomes of this program demonstrated increased awareness, improved knowledge, and positive behavioral shifts among participants, particularly in terms of financial literacy and organizational values. This activity has laid a strong foundation for the development of a more professional and values-oriented organizational culture within Yayasan Mutakabbir.
Pelatihan Kepemimpinan, Investasi Keuangan dan Dasar Akuntansi Serta Peningkatan Kompetensi, Motivasi dan Kedisiplinan yang Bertujuan untuk Mensosialisasikan Kewajiban Belajar 12 Tahun dan Mengedukasi Mengenai Perlindungan Guru dalam Kegiatan Belajar Pada Siswa-Siswi Yayaysan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy; Indra Wadi; Mhd. Ali Akbar; Sri Indarti
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2058

Abstract

This community service program (PKM) was conducted to address the need for improving students’ and teachers’ understanding of leadership, financial literacy, and basic accounting, while also strengthening competence, motivation, and discipline. Additionally, the program aimed to socialize the importance of the 12-year compulsory education policy and to educate participants about teacher protection in the learning process. The objective of this activity was to enhance knowledge, awareness, and practical skills among students and teachers at Yayasan Mutakabbir, Bogor. The PKM was carried out on April 12, 2026, at Yayasan Mutakabbir Kemang, Bogor. The implementing team consisted of 12 lecturers from Universitas Pamulang, with 23 participants including students and teachers. The methods used in this activity included material presentations, practical exercises, discussions, and question-and-answer sessions. The implementation stages consisted of preparation, execution, and reporting. The results showed increased participant understanding of leadership principles, financial investment basics, and accounting concepts. Participants also demonstrated improved motivation, discipline, and awareness of the importance of continuing education and teacher protection. The interactive approach contributed to active engagement and positive feedback from participants.
Pengaruh Fee Audit, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit, Komite Audit sebagai Moderasi Riska Damayanti; Prima Sadewa; Muhammad Sopiyana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10618

Abstract

Laporan keuangan merupakan alat utama bagi investor, kreditor, dan pemangku kepentingan(stakeholders) dalam mengambil keputusan ekonomi. Terdapat potensi perbedaan kepentingan antara manajemen (yang menyusun laporan) dan pihak luar (yang menggunakan laporan). Berbagai kasus manipulasi atau kecurangan (fraud) global maupun lokal menyorot hal tersebut dan berdampak terhadap kualitas audit, maka perlunya pengawasan ketat dan independensi dalam pemeriksaan laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, rotasi audit dan ukuran perusahaan terhadap kualitas audit, komite audit sebagai moderasi. Populasi dalam penelitian ini adalah perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2022 – 2025 yang berjumlah 38 perusahaan. Teknik pengambilan sampel dalam penelitian ini dalah purposive sampling, sehingga diperoleh sebanyak 140 sampel dari 35 perusahaan dengan periode penelitian selama 4 (empat) tahun. Penelitian ini merupakan penelitian yang menggunakan pendekatan kuantitatif. Lebih lanjut, penelitian ini merupakan jenis penelitian asosiatif. Teknik pengumpulan data adalah metode purposive sampling. Metode analisis data dalam penelitian ini adalah uji deskriptif, uji model penelitian data panel, uji asumsi klasik, uji regresi, dan uji hipotesis. Hasil penelitian ini adalah sebagai berikut: ¹⁾Fee audit, rotasi audit dan ukuran perusahan secara simultan berpengaruh terhadap kualitas audit, ²⁾Fee audit berpengaruh terhadap kualitas audit, ³⁾Rotasi audit berpengaruh terhadap kualitas audit, ⁴⁾Ukuran perusahaan berpengaruh terhadap kualitas audit, ⁵⁾Komite audit tidak mampu memoderasi pengaruh fee audit terhadap kualitas audit, ⁶⁾Komite audit tidak mampu memoderasi pengaruh rotasi audit terhadap kualitas audit,⁷⁾Komite audit tidak mampu memoderasi pengaruh ukuran perusahaan terhadap kualitas audit.
Pengaruh Ukuran Perusahaan, Multinationality, dan Sales Growth Terhadap Tax Avoidance Siti Syuaebatul Islamiah; Prima Sadewa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12089

Abstract

Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, multinationality, dan sales growth terhadap tax avoidance pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif dan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Sampel ditentukan melalui purposive sampling berdasarkan kelengkapan laporan keuangan, ketersediaan data penelitian, kondisi perusahaan yang memperoleh laba, serta status pencatatan selama periode pengamatan. Berdasarkan kriteria tersebut, diperoleh delapan perusahaan dengan total 40 observasi. Tax avoidance diproksikan menggunakan Effective Tax Rate, ukuran perusahaan diukur melalui logaritma natural total aset, multinationality dihitung berdasarkan proporsi anak perusahaan asing, sedangkan sales growth diukur melalui perubahan penjualan tahunan. Analisis dilakukan menggunakan regresi data panel dengan bantuan EViews 12. Pemilihan model melalui uji Chow, Hausman, dan Lagrange Multiplier menghasilkan Common Effect Model sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa ukuran perusahaan, multinationality, dan sales growth secara simultan berpengaruh signifikan terhadap tax avoidance. Secara parsial, ukuran perusahaan tidak menunjukkan pengaruh signifikan, sedangkan multinationality dan sales growth berpengaruh positif dan signifikan. Nilai Adjusted R Square sebesar 31,89% menunjukkan bahwa variasi tax avoidance masih dipengaruhi pula oleh faktor lain di luar model. Temuan ini menegaskan pentingnya pengawasan transaksi lintas negara dan pertumbuhan operasi perusahaan dalam evaluasi risiko penghindaran pajak pada sektor energi.
Co-Authors Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya Eko Sasongko Priyadi Fery Citra Febriyanto Indra Wadi Johan Syahbrudin Julian Muhammad Hasan Liana Dwi Septiningrum Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Rizal Saragih Muhammad Rizal Saragih Muhammad Sopiyana Muslim Muslim Riska Damayanti Rusdi Rusdi Samsul Marpitasa Siti Mundiroh Siti Syuaebatul Islamiah SRI INDARTI Sujarwo Sujarwo