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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Indonesian Collaboration Journal of Community Services (ICJCS) LAWSUIT JURNAL PERPAJAKAN
Riyanthi Idayu
Universitas Bina Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Strategi Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Untuk Meningkatkan Perekonomian Masyarakat Desa di Desa Nembol Kecamatan Mandalawangi Kabupaten Pandeglang Banten Riyanthi Idayu; Mohamad Husni; Suhandi Suhandi
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.v7i1.729

Abstract

Abstrak Desa Nembol memiliki banyak potensi Usaha Mikro Kecil dan Menengah (UMKM) yang bersumber dari pertanian dan perkebunan. Penelitian ini bertujuan untuk menganalisa dan mengidentifikasi masalah yang dihadapi dan menysusn strategi dalam pengembangan Usaha Mirko Kecil dan Menengah (UMKM) yang ada di Desa Nembol Kecamatan Mandalawangi Pandeglang, sebagai salah satu sektor unggulan dalam membantu peningkatan perekonomian masyarakat Desa Nembol Kecamatan Mandalawangi Pandeglang. Metode Penelitian ini menggunakan  metode kualitatif melalui proses observasi, wawancara, dan dokumentasi disajikan dalam bentuk data,  kemudian analisa menggunakan   analisis matrik SWOT untuk mengetahu kekuatan, kelemahan, peluang dan ancaman.Informan yang dijadikan sumber data terdiri dari Kepala Desa Nembol, Bumdes, Koperasi, pelaku umkm, Dinas UMKM Pandeglang dan Masyarakat Desa Nembol, waktu pelaksanaan penelitian satu tahun.Hasil penelitian ini menunjukan bahwa terdapat permasalahan pada setiap pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Desa Nembol seperti: permodalan, produksi, pemasaran, sumber daya manusia, sarana dan prasarana, pengenalan teknologi, sosial dan ekonomi, sehingga pengembangan UMKM di Desa Nembol Kecamatan Mandalawangi belum bisa terlaksana dengan baik. Sedangkan strategi yang tepat dilakukan dalam pengembangan UMKM yang ada di Desa Nembol Kecamatan Mandalawangi Pandeglang adalah Strategi SO (Growth). Strategi SO (Growth) merupakan strategi yang memanfaatkan kekuatan yang ada untuk meningkatkan keunggulan kompetitifnya.Kata Kunci: Strategi, pengembangan, UMKM, SWOT.Abstract Nembol Village has a lot of potential for Micro, Small and Medium Enterprises (MSMEs) which are sourced from agriculture and plantations. This study aims to analyze and to identify the problems faced and formulate strategies in the development of Micro Small and Medium Enterprises (MSMEs) in Nembol Village, Mandalawangi District. Pandeglang, as one of the leading sectors in helping improve the economy of the people of Nembol Village. This research used qualitative method through a process of observation, interviews, and documentation presented in the form of data, then the data analysis used SWOT matrix analysis to find out the strengths, weaknesses, opportunities and threats. The informants used as the data source consisted of the Head of Nembol Village, Bumdes, Cooperatives, MSMEs actors, the Pandeglang MSMEs Office and the Nembol Village Community, the research implementation time is one year. The results of this study indicate that there are problems for every Micro, Small and Medium Enterprise (MSMEs) actor in Nembol Village such as: capital, production, marketing, resources human, facilities and infrastructure, the introduction of technology, social and economy, so that the development of MSMEs in Nembol Village, has not been implemented properly. While the right strategy for developing MSMEs in Nembol Village, Mandalawangi District, Pandeglang is the SO (Growth) Strategy. The SO (Growth) strategy is a strategy that utilizes existing strengths to increase its competitive advantage.Keywords: Strategy, development, MSMEs, SWOT.
ANALISIS PENERAPAN PSAK 71 TERKAIT CADANGAN KERUGIAN PENURUNAN NILAI: PADA PERUSAHAAN SEKTOR PERBANKAN BUMN YANG TERDAFTAR DI BEI Mohamad Husni; Wenny Ariesta Apriliani; Riyanthi Idayu
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i1.69

Abstract

PSAK No. 71 is the merger of IFRS 9 whose implementation is calculated on January 1, 2020. PSAK 71 as a new regulation will have a significant impact on banking in Indonesia, especially in calculating CKPN. PSAK 71 introduces a new method, namely the expected loss which is forward-looking. In addition to being forward-looking, this new standard requires reporting entities to include information from past events and current conditions in the expected credit loss (ECL) measurement. This means that banks must provide CKPN in the credit or loan category, which are current, doubtful, or bad. This study aims to analyze the application of PSAK 71 to CKPN on bank credit and capital and bank financial performance in terms of net income before and after the application of the new standard. The method in this study uses a qualitative method with a descriptive design, the research sample is four state-owned banks listed on the IDX. This study found that in the application of PSAK 71, CKPN on bank credit and capital did not necessarily have a negative impact on all banks but on bank profits had a negative impact on all banks
COMMUNITY EMPOWERMENT IN THE MANAGEMENT AND BUSINESS OPPORTUNITIES OF WASTE BANKS IN GRIYA PERMATA ASRI HOUSING SERANG CITY: PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN DAN PELUANG USAHA BANK SAMPAH DI PERUMAHAN GRIYA PERMATA ASRI KOTA SERANG Mohamad Husni; Riyanthi Idayu; Angga Anggriawan; Dedi Sutendi; Aski Atsriya Pramudiaspuri; Selda Setianti
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 1 (2022): 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.v2i1.40

Abstract

Departing from concern for waste, which in its management faces various obstacles, generally in the city of Serang and especially in the Griya Permata Asri housing complex, all of this is a result of the increasing number of residents living in Griya Permata Asri, through community service we strive to make waste more valuable. higher economic value in terms of management, therefore we provide an alternative in waste management by establishing a waste bank which in its management can improve the economy of residents in Griya Permata Asri. The method and approach used in this community service is the Short Learning by Doing method, namely by using the Discussion and Practice method in its implementation, the results we hope for in this Community Service Program are: 1. Residents of Griya Permata Asri are increasingly aware of the dangers of waste. 2. Residents of Griya Permata Asri know how to sort organic and non-organic waste and know which waste can have economic value if it is recycled. 3. Residents of Griya Permata Asri know and understand the mechanism for establishing a waste bank and the procedures for its management. The outcome of this Community Service program is that residents are expected to be able to maintain the sustainability of the waste bank operations at Griya Permata Asri Housing
PENGARUH FREE CASH FLOW, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES Desi Novitasari; Mohamad Husni; Riyanthi Idayu
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 2 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i2.108

Abstract

This study  aims to examine the effect of  free cash flow, profitability, liquidity and leverage on dividend policy in a simulttan (together) and partially. This research is a research with a quantitative approach. Data collection techniques are carried out based on data sources, namely secondary data, data sources can be obtained from the Indonesia Stock Exchange (IDX) www.idx.co.id.  The sampling method  uses purposive sampling method.  The number of samples in this study was 30 observations in 6 companies within a period of 5 years.  The results of this study showed that the signification value of the t test free cash flow of 0.292 > 0.05 stated that it had no effect on dividend policy, the liquidity t test result of 0.404 > 0.05 stated that it had no effect on dividend policy and the result of the t leverage test 0.567 > 0.05 stated  has no effect on dividend policy. Jointly, the signification value of hasl test f free cash flow, liquidity and leverage of 0.466 > 0.05 stated that it had no effect on the dividend policy simultaneously. The conclusion for this study is that  the variables Free cash flow (X1), Liquidity (X2), and Laverage (X3) have no effect on dividend policy (Y).
Pengaruh Aset Pajak Tangguhan, Profitabilitas Dan Perencanaan Pajak Terhadap Manajemen Laba Mohamad Husni Mohamad Husni; Riyanthi Idayu
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.175 KB) | DOI: 10.30656/lawsuit.v1i2.5177

Abstract

This study aims to determine whetever there is the effect of deferred tax assets, profitability and tax planning on profit management in companies subsectors food and beverage companies listed on the Indonesia Stock Exchange Period 2016-2020 partially or simultaneously. In this study, the samples used were food and beverage subsector companies as many as 7 companies with financial report data for the period 2016-2020 through purposive samplingtechniques. Variabel this research is processed using instrument measuring instrument SPSS version 25.The results of the study hypothesized that deferred tax assets with the acquisition of t valuecalculate < ttable (-2,994 < -2.03693) and sig value (α) of (0.005 < 0.05), profitability t calculate < ttable (1,825 < 2.05 03693), sig (α) value of (0.078 > 0.05) tax planning t count < ttable (0.809 < 2.03693), value sig (α) of (0.425 > 0.05). Obtained value Fcount > Ftable (4,177 > 2.91) and value sig (α) of (0.014 < 0.05).
Faktor Penyebab Temuan Berulang pada Pemeriksaan Inspektorat Mohamad Husni; Riyanthi Idayu; Nana Supriyatna
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1019

Abstract

The purpose of this study is to understand the factors that trigger the occurrence of repeated examination findings in the Inspectorate and evaluate the role of the Inspectorate's guidance to reduce the occurrence of repeated findings. The research uses qualitative methods with an exploratory approach. The results of the study show that: 1) Serang Inspectorate feels that there are still less competent audit personnel in developing related audit findings, because it is proven in the audit implementation stage that it still looks less precise/inappropriate; 2) Apparatus who have committed irregularities will behave unethically and also lose a sense of responsibility towards their work in the end the same deviation occurs again in the following year; 3) regulations that change but are not synchronized with proper and correct interpretations from the auditors and auditees can result in a high risk of error rate: 4) good and clean governance can be achieved if there is a commitment from the leadership with positive behavior which can ultimately minimize or can eliminate all audit findings that may be repeated; 5) sometimes communication with the auditee is not well established. Communication is only made after the audit is completed in the form of a request for the auditee's response through the concept of the audit result; 6) delegation of authority and responsibility, lack of knowledge of village heads and lack of good skills in preparing work plans and developing human resources in SKPD and Villages. Whereas all of that is one stage of the realization in the implementation of an internal control system; 7) knowledge is a high resource for an organization. Knowledge related to regional financial management is a basic thing that must be owned by the apparatus/employees in the finance department in each SKPD in order to be able to explain the function in terms of regional financial accountability as well as possible.
OPTIMALISASI KEPITING RAJUNGAN MENJADI PRODUK KERUPUK KEMASAN DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT PESISIR PANTAI KARANGANTU KOTA SERANG Mohamad Husni; Riyanthi Idayu; As’ari As’ari; Widya Ningsih
Indonesian Collaboration Journal of Community Services Vol. 2 No. 4 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i4.97

Abstract

This community service departs from a desire to provide skills that can improve the economy in the Karangantu coastal community, Serang City, Banten Province by utilizing marine products in the form of crab crabs so that they are more economically valuable. The benefits of crab crab natural resources can not only be sold individually, especially now that the price of crab crab is very cheap/falling in the market based on the statements of the fishermen of the Karangantu coast. Based on this phenomenon, small crabs are processed into small crab crackers and are suitable for consumption. The method and approach used is problem solving with educational methods which are carried out through lectures, discussions and practice. While the results obtained from this activity are 1) the knowledge and skills of processing small crabs into small crab crackers, 2) The resulting product is in the form of small crab crackers. 3) product packaging is very attractive so that it increases consumer interest in knowing the product and then being able to buy it. The two results above are expected to be able to improve the economy of the Karangantu coastal community, the majority of whom work as fishermen
PELATIHAN LAPORAN KEUANGAN KEMASAN PRODUK DAN PEMASARAN KEPADA PELAKU USAHA BAKSO IKAN DI DESA WANASALAM LEBAK Riyanthi Idayu; Efi Tajuroh Afiah; Aris Trismayadi Nurizki; Deni Sunaryo
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.330

Abstract

The activities of business actors processing sea fish in the form of fish balls in Wanasalam Village experience problems including: human resources in managing financial reports, product packaging innovations and marketing processes, so that they affect the sustainability of the business itself, as well as the role of the Wanasalam Village apparatus, still lacking in assisting the development of the fishball business. The purpose of this service is to help improve the skills and abilities of fishball business actors in managing financial reports, innovation and marketing of information technology-based products. Method of implementation: providing training on financial report management, product packaging innovation and marketing strategies both conventionally and online (e-commerce), assistance after training. The results of the training show that fishball business actors in Wanasalam Village, show an increase in managing business management, financial reports, can create attractive product packaging and can implement marketing strategies both conventionally and online (e-commerce), so that an increase in sales volume of fishball products
PENERAPAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Dina Khairuna Siregar; Ria Hindriani; Riyanthi Idayu; Mohamad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.365

Abstract

The aim of this research is to analyze the application of Green Accounting and Material Flow Cost Accounting to Sustainable Development. The research method uses quantitative descriptive methods. The population in this study was 89 basic industry and chemical sector companies registered on the IDX for the 2018-2022 period and the total sample obtained was 15 companies. The research sample was taken using a purposive sampling method and the data source used was secondary data in the form of the company's annual financial report. Data analysis techniques use descriptive statistical tests, t tests and F tests using SPSS 25. The results of this research partially prove that the implementation of Green Accounting has no effect on Sustainable Development. This happens because companies have not fully implemented green accounting practices consistently in their business operations so that it does not affect Sustainable Development. Apart from that, the results of this research also prove that the application of Material Flow Cost Accounting has an effect on sustainable development. This happens if the company carries out MFCA, the company can manage costs and achieve efficiency and reduce production waste so that company profits increase, thus influencing sustainable development. And simultaneously, this research proves that Green Accounting and Material Flow Cost Accounting have an effect on Sustainable Development
Analisis Akuntansi Biaya Lingkungan Industri Kimia Di Kota Cilegon Sebagai Wujud Implementasi dari Green Accounting Mohamad Husni; Mochamad Fahru Komarudin; Riyanthi Idayu
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.6704

Abstract

The main focus of industry players now is the environment, where industry players are required to be more responsible for the environment as a result of their operating activities which incidentally intersect with the use of the environment, because one of the biggest contributions related to environmental problems is the fruit of industrial activities produced by companies such as waste or something else. This study aims to find out how much the application of green accounting and environmental cost analysis begins with identification, recognition, measurement, presentation and disclosure in the chemical industry company PT Nippon Shokubai Indonesia, this research is a qualitative research in the form of a case study. The results of the study stated that PT Nippon Shokubai Indonesia, had implemented Green Accounting accounting practices even though it was not what was expected, environmental management carried out by PT Nippon Shokubai Indonesia by processing waste was carried out by themselves using the Increator tool and if waste production was excessive the Company appointed a third party licensed in waste processing, especially for B3 waste, regarding reporting aspects PT Nippon Shokubai Indonesia has expense items related to social and environmental activities, but specifically reporting related to environmental costs has not been reported.
Co-Authors Angga Anggriawan Aris Trismayadi Nurizki Aski Atsriya Pramudiaspuri As’ari As’ari Dedi Sutendi Desi Novitasari DINA KHAIRUNA SIREGAR Efi Tajuroh Afiah Mochamad Fahru Komarudin Mohamad Husni Mohamad Husni Mohamad Husni Mohamad Husni Nana Supriyatna Ria Hindriani Selda Setianti Suhandi Suhandi Sunaryo, Deni Wenny Ariesta Apriliani Widya Ningsih