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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Manajemen STIE Muhammadiyah Palopo FINANCIAL : JURNAL AKUNTANSI JURNAL ILMIAH KOHESI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Batara Wisnu : Indonesian Journal of Community Services Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian West Science
Ibrohim Ibrohim
Universitas Bina Bangsa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif di Kecamatan Puloampel Kabupaten Serang Banten Ulfi Jefri; Ibrohim Ibrohim
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 7, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v7i1.730

Abstract

Abstrak Kecamatan Pulo Ampel memiliki potensi produk Usaha Mikro Kecil Menengah (UMKM) yang berbasis ekonomi kreatif yang perlu untuk di kembangkan, mulai dari hasil laut, perikanan, pertanian, kerajinan tangan, peternakan, makanan. Tujuan penelitian ini adalah untuk mengkaji dan menganalisa strategi pengembangan Usaha Mikro Kecil dan Menengah (UMKM) berbasis ekonomi kreatif di Kecamatan Pulo Ampel Kabupaten Serang Banten. Metode yang digunakan adalah metode kualitatif melalui proses observasi, wawancara dan dokumentasi, dengan analisis Matrik SWOT untuk mengetahui kekuatan, kelemahan, peluang dan ancaman dalam rangka pengembangan UMKM berbasis ekonomi kreatif di Kecamatan Pulo Ampel Serang Banten. Informan yang dijadikan sumber data terdiri dari: Camat Pulo Ampel, Kepala Desa yang ada di Kecamatan Pulo Ampel, Pihak akademisi, pelaku UMKM, Pegawai Dinas UMKM Serang, pengamat UMKM, penelitian dilakukan selama kurun waktu satu tahun. Sedangkan strategi yang tepat dilakukan dalam pengembangan Usaha Mikro Kecil Menengah (UMKM) yang ada di Kecamatan Puloampel Kabupaten Serang adalah strategi adalah Strategi SO (Growth).Strategi SO merupakan strategi yang memanfaatkan kekuatan yang ada untuk meningkatkan keunggulan kompetitifnya.Hasil dari penelitian ini menunjukan para pelaku UMKM yang berbasis ekonomi  kreatif  belum mampu memberikan predikat khusus bagi Kecamatan Pulo Ampel, karena mereka memiliki kemampuan yang terbatas serta mengalami permasalahan dalam pengembangan usahanya.Beberapa permasalahan yang dihadapi UMKM kreatif Kecamatan Pulo Ampel  antara lain permasalahan permodalan yang terbatas, bahan baku dan penggunaan peralatan produksi yang sederhana, media pemasaran terbatas karena belum adanya sentra UMKM, biaya transaksi yang cukup banyak, tenaga kerja yang kurang terampil, dan masalah pendaftaran hak cipta mereka.Kata Kunci: Pengembangan, UMKM, Ekonomi Kreatif.Abstract Pulo Ampel District has the potential for products of Micro, Small and Medium Enterprises (MSMEs) based on creative economy that need to be developed, ranging from marine products, fisheries, agriculture, handicrafts, animal husbandry, food. The purpose of this research are to study and to analyze development strategies. Micro, Small and Medium Enterprises (MSMEs) based on creative economy in Pulo Ampel District, Serang Regency, Banten. The study used a qualitative method through a process of observation, interviews and documentation, with a SWOT matrix analysis to determine the strengths, weaknesses, opportunities and threats in the development of creative economy-based MSMEs in Pulo Ampel District Serang Banten. Informants who were used as data sources consisted of: Head of Pulo Ampel Sub-district, Village Heads in Pulo Ampel District, academics, MSME actors, Serang MSMEs Service Employees, MSMEs observers. This study was carried out over a period of one year. Meanwhile, While the right strategy for developing Micro, Small and Medium Enterprises (MSMEs) in Puloampel District, Serang Regency is the SO (Growth) Strategy. The SO Strategy is a strategy that utilizes existing strengths to increase its competitive advantage. MSME actors based on the creative economy have not been able to give a special predicate to Pulo Ampel District, because they have limited capabilities and experience problems in developing their business. Some of the problems faced by creative MSMEs in Pulo Ampel District include limited capital, raw materials and use of equipment simple production, limited marketing media due to the absence of MSME centers, high transaction costs, unskilled labor, and problems registering their copyright.Keywords: Development, MSMEs, creative economy.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2014 - 2018 SINTA USWATUN HASANAH; IBROHIM .; DINA KHAIRUNA SIREGAR
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.526 KB)

Abstract

Manufacturing industry is one of the mainstay sector in Indonesia. However, in recent years the performance of Indonesiamanufacturing sector is experiencing slowdown. Implementation of Corporate Social Responsibility disclosure, managerialownership and institutional ownership will maintain the existence of the manufacturing company as it will impact thecompany's productivity so that it will impact the company's performance. This research was conducted to determine theinfluence of Corporate Social Responsibility disclosure, managerial ownership and institutional ownership towards Return OnAssets. This research uses a quantitative approach. This research sample amounted to 185 consisting of 37 companies.Statistical testing using multiple linear regression analyses with a significance rate of 5%. The results of the T CorporateSocial Responsibility test show that T counts 4.444 > T table 1.97316 so that hypotheses 1 is acceptable. Unlike themanagerial holdings that show the value of the Count T-1569 < t table 1.97316 and its institutional ownership with T count-1.302 < t table 1.97316 so that hypotheses 2 and 3 are rejected. The F test results indicate that the F count 8.335 > F table2.65 so that the 4 hypothesis was received.
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANAFAKTUR SEKTOR MAKANAN DAN MINUMAN Lisda Oktofia; Ibrohim Ibrohim; Rika Kartika
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.36

Abstract

Abstrak  Rata-rata dari Arus Kas Operasi perusahaan makanan dan minuman cenderung mengalami penurunan dari tahun 2015-2019,  rata-rata dari arus kas investasi dan arus kas pendanaan mengalami fluktuatif. Tujuan dari penelitian ini untuk mengetahui pengaruh arus kas operasi, arus kas investasi dan arus kas pendanaan terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 secara parsial dan simultan.  Metode penelitian yang digunakan adalah deskriptif pendekatan kuantitatif. Populasi dalam penelitian terdiri dari 18 perusahaan. Teknik pengambilan sample dilakukan dengan cara purposive sampling method dan diperoleh 8 perusahaan sebagai sample penelitian. Periode pengamatan adalah 5 tahun. Berdasarkan hasil penelitian secara parsial arus kas operasi tidak berpengaruh terhadap return saham, arus kas investasi tidak berpengaruh terhadap return saham, dan arus kas pendanaan berpengaruh terhadap return saham, sedanngkan  secara simultan menunjukan bahwa arus kas operasi, arus kas investasi dan arus kas pendanaan berpengaruh terhadap return saham
PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DIVIDEN, GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Rika Kartika; Ibrohim Ibrohim; Sona Sona
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 2 (2020): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i2.175

Abstract

Nilai perusahaan tahun 2017-2019 terus mengalami penurunan. Penurunan nilai perusahaan juga diikuti dengan penurunan aset perusahaan. Disisi lain, perusahaan memiliki rasio pembayaran dividen yang terus meningkat. Selain itu penerapan good corporate governance dalam perusahaan masih belum maksimal.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pertumbuhan perusahaan, kebijakan dividen dan good corporate governance terhadap nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2019, baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh sampel sebanyak 78 data. Data dianalisis menggunakan regresi linier berganda dengan program SPSS 26. Hasil penelitian menunjukkan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan,  kebijakan dividen berpengaruh terhadap nilai perusahaan, proporsi dewan komisaris independen berpengaruh terhadap nilai perusahaan, ukuran komite audit tidak berpengaruh terhadap nilai perusahaan. Pertumbuhan perusahaan, kebijakan dividen, proporsi dewan komisaris independen dan ukuran komite audit berpengaruh secara simultan terhadap nilai perusahaan.Kata Kunci: Pertumbuhan Perusahaan, Kebijakan Dividen, Good Corporate Governance, Nilai Perusahaan
Sosialisasi Protokol Kesehatan bagi Anak-anak dan Pencegahan Covid-19 di Desa Banyuwangi Kabupaten Serang Ibrohim Ibrohim; Ulfi Jefri; Rina Agustina; Silvi Sri Mulyaningsih
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 2 (2022): Batara Wisnu | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i2.102

Abstract

COVID-19 is a virus that attacks the respiratory system, adversely affecting health accompanied by mild and severe symptoms. Severe symptoms caused. this virus is transmitted through physical contact, wearing items alternately with patients who are positive for COVID-19, not wearing a mask when talking to COVID-19 sufferers, and so on. This virus is a disease that is not predicted to occur in advance. The signs and symptoms of COVID-19 are classified as severe, the occurrence of acute respiratory syndrome, causing pneumonia and the most fatal resulting in death, while the mild symptoms are fever, sneezing, sore throat.  Banyuwangi  Village is a village located in Puloampel District, Banyuwangi area is included in the Serang Regency of Banten Province. During the current COVID-19 pandemic, of course, the community hopes that students can play an active role in breaking the chain of spread of COVID-19. The approach method that we apply in community service is to use the socialization method about the  importance of implementing health protocols
PENGARUH PAJAK KINI DAN MANFAAT PAJAK TANGGUHAN TERHADAP PAJAK PENGHASILAN BADAN Rika Kartika; Ibrohim Ibrohim; Tia Nur Sovia Noviyanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.17

Abstract

Manipulasi dokumen perusahaan pulp dan kertas yang mengakibatkan kerugian negara dari sektor pajak penghasilan dan kepabeanan. Adanya potensi berkurangnya penerimaan negara dari sektor pajak akibat terbitnya kebijakan tax holiday yang meliburkan pembayaran pajak penghasilan badan usaha. Penelitian ini bertujuan untuk mengetahui pengaruh pajak kini dan manfaat pajak tangguhan secara parsial dan secara simultan terhadap pajak penghasilan badan pada perusahaan pulp dan kertas yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode penelitian ini adalah asosiatif kuantitatif. Populasi berjumlah 9 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling berjumlah 7 perusahaan. Hasil pengujian hipotesis menunjukan bahwa variabel pajak kini secara parsial berpengaruh negatif terhadap variabel pajak penghasilan badan. Variabel manfaat pajak tangguhan secara parsial tidak memiliki pengaruh terhadap pajak penghasilan badan. Variabel pajak kini dan manfaat pajak tangguhan secara simultan berpengaruh terhadap pajak penghasilan badan
Stock Price Valuation Analysis for Investment Decision Making in PT Telkom Before and During Covid-19 Rika Kartika; Ibrohim Ibrohim; Ulfi Jefri; Vina Purwasih
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.14568

Abstract

Investors' decisions in terms of selling or buying shares, on average, are more concerned with the company's profit performance. This study was conducted to determine the intrinsic value of shares and the ratio of book value per share of TLKM for the period 2016-2020. The analytical tools used are the Dividend Discount Model (DDM), Price Earning Ratio (PER) and Price to Book Value (PBV). In this study using qualitative methods with secondary data, namely the financial statements of PT TLKM. The results of the study show that the intrinsic value of TLKM shares assessed using the DDM and PER approaches resulted in the same condition, namely overvalued in the pre-covid-19 period (2016-2019), except in 2018 in the undervalued category. Meanwhile, during the Covid-19 (2020) period, TLKM shares were in the undervalued category. The results showed that the right decision during the covid-19 period was buying TLKM shares. The novelty in this research is to analyze stock price valuation through intrinsic value and book value.Keywords: Dividend Discount Model; Price to Book Value; Price  Earning Ratio; Stock Price 
OPTIMALISASI PENGELOLAAN UMKM KERIPIK BAWANG KELURAHAN PULO AMPEL MELALUI PROGRAM KULIAH KERJA MAHASISWA Ibrohim Ibrohim; M Jaenal Arifin; Fazar Nuruzma; Yulita Isyara Rahmawawi; Syifa Ayyasi
JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 1 No. 3 (2022): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.998 KB) | DOI: 10.55883/jipam.v1i3.31

Abstract

Onion chips are a snack and crunchy texture made from wheat flour base, with the addition of garlic, celery leaves and flavorings. The efforts made after discovering the weaknesses in the development of MSMEs in Pulo Ampel sub-district are providing explanations about product marketing, more attractive packaging, adding flavor variants and maintaining product quality with a target so that wider marketing reaches all levels of society as well as increasing the selling value of products. SWOT analysis is one of the methods used to evaluate strengths, weaknesses, Opportunities and Threats in a Business speculation. From SWOT Analysis to increase the potential and development of onion chip makers in Pulo Ampel Village The steps that must be taken by the makers and the Village government are: 1. Selling and marketing onion chips through online media. 2. The production of onion chips is carried out when there is a cooking from the Buyer. Through this community service activity, it aims to provide assistance to MSME actors, one of which is from the aspects of marketing, product packaging and is an effort that can be developed and can be done to encourage the improvement of MSMEs and drive the economy in Pulo Ampel district
PROGRAM PENGABDIAN KEPADA MASYARAKAT (PKM) KAMPUNG IKLIM (PROKLIM) DI KAMPUNG PEKIJING KELURAHAN KALANG ANYAR KOTA SERANG-BANTEN Surachman Surachman; Efi Tajuroh Afiah; Ibrohim Ibrohim; Nuniek Permata
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 2 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i2.108

Abstract

This paper is intended to present a comparative analysis of the implementation of a community empowerment based Kampung Climate's Leading Program (ProKim) in Pekijing Village, Serang City The result of this research indicates that both in Pekijing Village have emphasized aspects of community empowerment in the implementation of ProKlim mainly in climate change adaptation and mitigation activities. Empowerment and participation of communities in Pekijing Village is considered improperly managed. However, in substance, ProKlim has been well implemented in each locus. Further in practice, ProKlim, with a persistent management, is perceived to be able to manage a microclimate which gives a wider impact on temperature deterioration in the capital city
Tingkatkan Ekonomi Rakyat Melalui E-Commerce Sebagai Strategi Marketing Digital Era 5.0 di Kelurahan Curug Manis Kota Serang Arfian Suryasuciramdhan; Meiby Zulfikar; Achmad Nasrudin; Cecep Abdul Hakim; Ibrohim Ibrohim; Saepudin Saepudin; Ulfi Jefri; Dias Suminta Suria Putra; Dian Dian; Teguh Setiawan Imam Santoso
Jurnal Pengabdian West Science Vol 3 No 05 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i05.1146

Abstract

Dalam era digitalisasi kini strategi pemasaran harus menyesuaikan diri dengan kemajuan teknologi sehingga dapat memenuhi harapan dan kebutuhan konsumen kompleks. Dengan perkembangan pesat teknologi saat ini, penggunaan internet semakin meningkat, yang berdampak pada bisnis yang berkaitan dengan pemasaran. Daerah Kelurahan Curug Manis Kota Serang memiliki masalah yang masih sulit untuk ditangani, seperti masalah pemasaran produk. Selain itu, munculnya masalah yang sering ditemui pelaku UMKM, mereka tidak memiliki modal yang cukup, dan mereka masih menggunakan metode pemasaran dan manajemen konvensional. (1) Meningkatkan Nilai ekonomi Kelurahan curug manis, sangat penting untuk melakukan pelatihan strategi marketing digital dalam meningkatkan penjualan produk (2) Penelitian dilakukan di Kelurahan Curug Manis Kota Serang, Provinsi Banten; (3) Kegiatan ini menggunakan metode marketing digital 5.0 dengan metode penjualan melalui e-commerce (4) Secara keseluruhan, sasaran kepada pelaku UMKM mengatakan bahwa kegiatan sosialisasi dan pelatihan mendalam meningkatkan penjualan melalui e-commerce sebagai strategi marketing digital era 5.0 di Kelurahan Curug Manis Kota Serang sangat bermanfaat dalam cost pemasaran terutama dalam hal mendapatkan pelanggan baru, meningkatkan penjualan, dan membangun hubungan yang lebih dengan pelanggan melalui e-commerce, yang berarti bahwa kegiatan ini sudah dapat dikatakan tepat sasaran dan efektif untuk dilaksanakan.
Co-Authors Achmad Nasrudin Arfian Suryasuciramdhan Auliana, Sigit Cecep Abdul Hakim Dian Dian Dias Suminta Suria Putra DINA KHAIRUNA SIREGAR Efi Tajuroh Afiah Fazar Nuruzma Iis Nurasiah Lisda Oktofia M Jaenal Arifin Meiby Zulfikar Nuniek Permata Rika Kartika Rina Agustina Saepudin Saepudin Silvi Sri Mulyaningsih SINTA USWATUN HASANAH Sona Sona Surachman Surachman Syifa Ayyasi Teguh Setiawan Imam Santoso Tia Nur Sovia Noviyanti Ulfi Jefri Vina Purwasih Yulita Isyara Rahmawawi