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All Journal AKUNTANSI DEWANTARA Moneter : Jurnal Akuntansi dan Keuangan Jurnal REKOMEN (Riset Ekonomi Manajemen) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekono Insentif Journal of Accounting Auditing and Business Jurnal Proaksi Journal of Contemporary Accounting Nusantara Science and Technology Proceedings Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal of Business, Law, and Education Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Society: Jurnal Pengabdian Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Pengabdian West Science Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi dan Keuangan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) West Science Social and Humanities Studies Journal of Innovative and Creativity Sciences du Nord Community Service
Heliani
Nusa Putra University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Pendampingan Penyusunan Strategi Pemasaran Berbasis Komunitas bagi Petani Andri Ardhiyansyah; Heliani Heliani; Meutia Riany; Dea Arme Tiara Harahap; Dania Meida Rosyidah; Abu Bakar Ashidiqy; M. Andri Juniansyah
Sciences du Nord Community Service Vol. 2 No. 01 (2025): Sciences du Nord Community Service
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sncs.v2i01.73

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas petani dalam menyusun dan mengimplementasikan strategi pemasaran berbasis komunitas. Sasaran kegiatan adalah kelompok tani “Tani Sejahtera” di Desa Sukamaju, Kabupaten Cianjur, yang selama ini masih menerapkan sistem pemasaran individual dan bergantung pada tengkulak. Melalui pendekatan partisipatif kolaboratif, kegiatan dilakukan dalam empat tahap: persiapan, pelatihan, penyusunan strategi, dan implementasi awal. Hasil kegiatan menunjukkan adanya peningkatan pemahaman petani terhadap konsep pemasaran, penyusunan strategi bersama yang mencakup segmentasi pasar, penentuan harga, dan promosi sederhana, serta mulai terbentuknya sistem distribusi kolektif. Implementasi awal strategi menghasilkan peningkatan harga jual dan efisiensi distribusi, meskipun masih ditemukan tantangan logistik dan perbedaan komitmen antar anggota. Kegiatan ini membuktikan bahwa pendekatan komunitas dapat menjadi solusi strategis dalam memperkuat posisi tawar petani di pasar, serta mendorong transformasi pemasaran dari sistem tradisional menuju model yang lebih terstruktur dan berkelanjutan.
Application of the 5C Principle (Character, Capacity, Capital, Collateral, Condition) as a Credit Risk Mitigation Tool (Case Study on FIFGROUP Sukabumi Branch) Dini Sri Stania; Heliani
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Maret
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/dx97c279

Abstract

The provision of credit to retail finance companies such as FIFGROUP Sukabumi Branch has a strategic role in the economy, but it also carries the risk of bad credit or bad loans that can disrupt business liquidity and profitability. The number of bad credit cases that are often accompanied by violations of fiduciary guarantees, such as embezzlement or illegal diversion of vehicles, are a major problem faced by partners. The purpose of this community service initiative is to evaluate risk mitigation by applying the 5Cs (Character, Capacity, Capital, Collateral, Condition) principles. This will be done using a descriptive qualitative method that uses observation, interviews, and documentation. The results show that the application of the 5C principle serves as a good initial filter to select customer integrity, financial ability, and collateral availability to reduce the risk of default. Overall, combining these five principles has shown that it is critical to keep a company's credit portfolio healthy, protect corporate assets from significant losses, and improve the efficacy of more accurate and responsible credit decision-making.
Ownership Concentration and Transfer Pricing Decisions: Evidence from Indonesian Consumer Non-Cyclical Firms Heliani Heliani; Dina Amalia
West Science Social and Humanities Studies Vol. 3 No. 12 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i12.2643

Abstract

Globalization has had a significant impact on the dynamics of the global economy, including the international business practices carried out by multinational companies. One of the consequences of this phenomenon is the increasing flow of transactions between related entities, known as Transfer Pricing. Transfer pricing refers to a company's policy in determining the transfer price of transactions involving goods, services, intangible assets, or financial transactions between affiliated companies. Multinational companies often utilize transfer pricing by manipulating transfer prices to reduce the amount of tax payable to the state in order to maximize profits. The purpose of this study is to examine the effect of Intangible Assets and Tunneling Incentive on the decision of companies to engage in Transfer Pricing. The observation period of this study covers the years 2020 to 2024. The research sample consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed was purposive sampling, resulting in a total of 115 observations. Data were processed using E-Views with panel data regression analysis under the Random Effect Model (REM). Transfer Pricing was measured using the ratio of related-party receivables to total receivables, Intangible Assets were measured using the ratio of intangible assets to total assets, and Tunneling Incentive was measured using the ratio of the largest shareholding to total outstanding shares. The results indicate that Intangible Assets have no significant effect on the decision to engage in Transfer Pricing, whereas Tunneling Incentive has a significant effect, suggesting that the proportion of share ownership influences a company's tendency to conduct Transfer Pricing. Furthermore, the study finds no simultaneous effect of Intangible Assets and Tunneling Incentive on the decision to engage in Transfer Pricing.
Co-Authors Abu Bakar Abu Bakar Ashidiqy admin-bisnisman, admin-bisnisman Agus Darmawan Al-daniah, Neng Anida Ali, Mukhlis Anastasya, Chelasea Reyva Andini Ulhaq Andri Ardhiyansyah Anis Sriwahyuni Annisa Sulistiyani Auliya Nurhikmah Paridah Cep Mamun Dania Meida Rosyidah Dea Arme Tiara Harahap Dede Serlina Dede Wahidin Dera Saputra Sudirman Dina Amalia Dini Sri Stania Edhy Santoso Edwin Dion Juliansyah Eka Ummi A.U Elin Paulina Elin Paulina Elisah, Siti Eneng Rina Eneng Rina Epitasari Epitasari Erika Krismonica Erma Susilawati Faiz Muhammad Awaludin Fitri Mareta Fitri Mareta Fitri Mareta Gulo, Nilia Nurasli Herdina, Vina Herlina Dwiyanthy Herlina Dwiyanti Hermawan, Feri Imelda , Suci Nur Indah Purnamasari Indah Purnamasari Indri Febriani Irwan Hermawan Irwan Hermawan Irwan Hermawan Irwan Hermawann Isabel Hidayat, Marsya Nabila Jimmy Maming Junaedi Siswanto Khaila Nurafriza Krismonica , Erika Kurniawan Linggana, M Gilang Lusi Oktaviani Lusiani, Fitria M. Andri Juniansyah Marina Artiyasa Mega Yolista Wulandai Metodius Gulo Meutia Riany Mia Safitri Rahayu Mia Safitri Rahayu Mia Safitri Rahayu Mia Saftiri Rahayu Muhamad Alfareza Muhamad Sarbini Muhammad Rizky Ramdaniansyah Muhammad Rizky Ramdaniansyah Nabila Putri Pebiani Nanan Sunandar Neng Anida Al-daniah Nida Fitriyah Nur Hidayah K Fadhilah Nurul Setia Rahayu Oktaviani , Lusi Patikasari, Shindi Pebriyanti, Monica Permana A, Azhari Pratama, Dewi Amalia Cipta Putri, Alpani Rahma Wardatul Jamilah Rahmah Hasanah Rahmania, Tasya Randi Ranti Nurdiansari Rayhan Maulana Yusup Rena Yuliana Rendi Gunawan Retna Wulandari Rida Fitriana Risma Yulianti Risma Yulianti Risma Yulianti Rival Pahrijal Riyan Mirdan Faris Riyansyah , Angga Rosyidah, Dania Meida Rusdiansyah, Nurul Salwa Aulia Novitasari Sandi, Muhammad Sihotang, Marko Andrianus Silvi Meliani Sinta Sri Puspitadewi Siswanto, Junaedi Siti Elisah Siti Rukoyah Suci Nur Imelda Susilawati, Erma Syakiran, Asqi Taofik Muhammad Gumelar Tawakal , Iqbal Tera Lesmana Ujang Badru Jaman Vina Herdina Vina Herdina Vina Herdina Wa Ode Zulkarnain Wahidin, Dede Widia Khairunnisa Yardiansyah, Reihan Yulia Nurfitriani Yulia Nurfitriani Harnaen Yulianti, Risma Yusuf Iskandar Yusuf Iskandar