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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Literatus Community Development Journal: Jurnal Pengabdian Masyarakat Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen Jurnal Puan Indonesia Jurnal Bisnis, Logistik dan Supply Chain Jurnal Pengabdian Teratai Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Manajemen dan Bisnis JAKPI Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management
Prisila Damayanty
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENDAMPINGAN PENERAPAN PENCATATAN KEUANGAN SEDERHANA PADA REHAT & SINGGAH COFFEE: Assistance in the implementation of simple financial recording for Rehat and Singgah Coffee Silfiyani Dwiyanti; Azzahra Nur Sifa; Yuliyanti, Yuliyanti; Indri Tsania Putri; Damayanty, Prisila
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.218

Abstract

Perkembangan UMKM di Indonesia semakin meningkat di setiap tahunnya, didorong juga dengan lingkungan eksternal yang fluktuatif sehingga UMKM terbukti menjadi jenis usaha yang menjanjikan dan sulit untuk dimatikan. Rehat & Singgah Coffee merupakan salah satu UMKM yang didirikan pada tahun 2020 dan bergerak di bidang food and beverages, yang berlokasi di kecamatan Cimanggis, Depok. Usaha ini terbilang sudah cukup lama berdiri namun masih belum memiliki pencatatan keuangan yang terstruktur dan dapat dikatakan memiliki manajemen keuangan yang kurang baik. Tujuan dari pengabdian masyarakat ini adalah untuk memberikan pendampingan terkait penerapan pencatatan keuangan sederhana yang baik agar usaha ini dapat terus bertahan dan berkembang. Dalam prosesnya tim kami yang terdiri dari empat orang menggunakan beberapa metode pendampingan yaitu metode ceramah, tanya jawab, dan simulasi. Pendampingan ini langsung dilakukan kepada pemilik usaha dan kami juga meminta pemilik usaha untuk melakukan simulasi langsung dalam mencatat keuangan sederhana. Hasilnya, kami berhasil melakukan penyampaian materi dalam metode ceramah, menjawab pertanyaan pemilik usaha dalam metode tanya jawab, dan melakukan simulasi oleh tim serta selanjutnya simulasi oleh pemilik usaha dalam metode simulasi. Pemilik usaha dapat dengan baik melakukan pencatatan keuangan sederhana yang selanjutnya kami rekomendasikan untuk menggunakannya dalam menjalankan usaha tersebut kedepannya.
SOSIALISASI DAN PRAKTEK PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM DI KELURAHAN TIDUNG, KEPULAUAN SERIBU: Socialization and Practice of Making Simple Financial Reports for MSMEs in Tidung Village, Seribu Islands Yulianto , Kampono Imam; Damayanty, Prisila; Nurdiana , Diah; Rahmadi, Zara Tania; Istiqomah , Rulyannas Tasya
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.221

Abstract

This research aims to analyze the socialization process and practice of making simple financial reports for micro, small and medium enterprises (MSMEs) in Tidung Village, Seribu Islands. The method used is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practice of preparing financial reports. The research results show that intensive socialization and the practice of making simple financial reports provide significant benefits for MSMEs in improving their financial understanding and skills.
Pengaruh Struktur Kepemilikan Saham Dan Kinerja Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Fitria, Dhyea; Damayanty, Prisila
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4296

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengukur pengaruh kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan kinerja lingkungan terhadap pengungkapan Corporate Social Responsibility. Peneliti memilih perusahaan manufaktur sektor industri dasar dan kimia sebagai populasi penelitian, dengan rentang waktu dari tahun 2017 - 2021. Sampel penelitian ini terdiri dari 60 sampel yang diambil dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS Versi 26. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap pengungkapan CSR. Selain itu, kepemilikan institusional juga berpengaruh negatif dan signifikan terhadap pengungkapan CSR. Namun, kepemilikan asing tidak berpengaruh signifikan terhadap pengungkapan CSR, begitu juga dengan kinerja lingkungan yang tidak berpengaruh signifikan terhadap pengungkapan CSR.  
THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE Safiga Aulia Romadon; Prisila Damayanty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14295

Abstract

The purpose of the study is to determine the influence of intellectual capital, good corporate governance (institutional ownership, managerial ownership, independent commissioner), and CSR on company performance. Researchers used population, namely manufacturing companies in the basic industrial & chemical sectors listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique is by purposive sampling method, which produces a total sample of 44 companies. The data analysis method in this study used multiple linear regression analysis. The results showed that intellectual capital did not have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have a significant positive effect on company performance and corporate social responsibility does not have a significant negative effect on company performance. Keyword : Intellectul Capital, Institutional Ownership, Managerial Ownership, Independent Commissioner, Corporate Social Responsibility, and Corporate Performance
THE EFFECT OF DEFERRED TAX CHARGE, TAX PLANNING AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018 – 2021 PERIOD) Agnes Tiwan Andani; Prisila Damayanty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14294

Abstract

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling in this study used a purposive sampling method so as to get a sample of 15 companies as a research sample. The data analysis method in this study uses multiple linear regression analysis with SPSS Version 26. The results of this study indicate that deferred tax expense, tax planning have a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management, and deferred tax expenses, tax planning and deferred tax assets have a significant effect on earnings management. Keyword : Deferred Tax Expenses, Tax Planning, Deferred Tax Assets and Profit Management.
OPTIMAL PORTOFOLIO FORMATION WITH SINGLE INDEX MODEL AND MARKOWITZ FOR COMPANIES LISTED ON SRI-KEHATI Annisa Agustina; Prisila Damayanty Damayanty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10590

Abstract

ABSTRACT This research is a quantitative research that aims to determine the optimal portofolio stock formation in companies listed on the SRI-KEHATI Index consistently with the Single Index Model approach and the Markowitz Model. The samples obtained using the purposive sampling technique are 13 companies with the 2018-2021 period. The data analysis method used in this study is the Shapiro-Wilk Normality test and the Independent Sample t-test. The results showed that the Single Index Model formed 4 stocks, namely BBRI, PGAS, SMGR, and WIKA. Whereas the Markowitz Model produces 5 shares, namely BBNI, BBRI, BMRI, KLBF, and TLKM. The formed portofolio candidates have positive return and risk of optimal stock portofolios but have different results. keywords: Single Index Model, Model Markowitz, Optimal Portofolio
THE INFLUENCE OF MANAGERIAL OWNERSHIP, FINANCIAL DISTRESS, AND EARNINGS MANAGEMENT ON THE INTEGRITY OF FINANCIAL STATEMENTS Fairuzzaman Fairuzzaman; Prisila Damayanty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10620

Abstract

This research aims to examine the effects of managerial ownership, financial distress, and earnings management on the integrity of financial reports. The population consists of all property and real estate companies listed on the IDX in 2018-2021. This research used purposive sampling for sampling, which resulted in a total of 10 companies being observed over a 4 year period, collecting a total of 40 research data. Research findings show that managerial ownership and financial distress have a significant and negative influence on the integrity of financial reports. On the other hand, there is no significant influence of earnings management on the integrity of financial statements. Overall, when these factors are evaluated, managerial ownership, financial distress and earnings management simultaneously have an influence on the integrity of financial statements
Validation Of Matching Nik, Npwp And Assistance In Filling Out Annual Tax Returns With Ibi Kosgoro Tax Volunteers For 2024 Term Of Service Damayanty, Prisila; Tania Rahmadi, Zara; Setiawan, Indra; Wahyu Utomo, Kabul; Anaku Putri, Tigha
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.814

Abstract

Matching of Population Identification Numbers (NIK) and Taxpayer Identification Numbers (NPWP), as well as assistance in filling out the Annual Tax Return (SPT). Validation of NIK and NPWP is a critical step in identifying and ensuring the validity of individual and company data in various administrative processes, especially those related to tax obligations. NIK validation involves matching a person's personal identity data with an official government database, while NPWP validation verifies the existence and validity of a company's tax identification number. These two processes support the accuracy of information used in various financial transactions and reporting. Apart from validation, assistance in filling out the Annual Tax Return is also important to ensure that the tax documents submitted comply with applicable tax regulations. This assistance can take the form of technical assistance in filling out SPT forms, consultation regarding income classification and processing tax deductions, as well as interpretation of the latest applicable regulations. Validation of NIK and NPWP as well as assistance in filling out the Annual SPT plays an important role in supporting administrative efficiency and tax compliance. By optimizing these processes, it is hoped that it can improve tax compliance, reduce the risk of administrative errors, and increase transparency and accountability in data management and financial reporting.
Sosialisasi Penyusunan Laporan Keuangan Sederhana bagi UMKM Ikan Bawal yang Memakai Pakan Alami di Jampang Sukabumi Setya, Andhika Putra; Gabriel, Kevin; Pratama, Rudi Alfajar; Bangun, Virgina Septiani; Damayanty, Prisila; Setiawan, Indra
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.343

Abstract

Pengabdian kepada masyarakat merupakan salah satu bentuk kegiatan dengan tujuan membantu usaha masyarakat. Hingga saat ini masih banyak Usaha Mikro Kecil Menengah (UMKM) yang mengalami kesulitan dalam penyusunan laporan keuangan. Oleh karena itu, Kelompok pengmas kami ingin hadir untuk mensosialisasikan cara penyusunan laporan secara sistematis dan sesuai dengan Standar Akuntansi Keuangan. Kegiatan ini dilakukan untuk UMKM yang mempunyai usaha ternak ikan bawal yang beralamat di Desa Pasir Halang, Kecamatan Sukaraja, Kabupaten Jampang Sukabumi, Provinsi Jawa Barat. Kelompok pengmas kami melakukan wawancara untuk mendapatkan data yang dibutuhkan. Setelah melakukan wawancara dengan kegiatan tersebut, kami mendapat informasi bahwa pelaku usaha UMKM di desa belum dapat menyusun laporan keuangan sesuai dengan standar akuntansi.
Praktek Dan Pendampingan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Di Kecamatan Ciampea Bogor Damayanty, Prisila; Widjanarko, Widjanarko; Nurdiana, Diah; Djunaidy, Djunaidy; Istiqomah, Rulyannas Tasya; Fadilah, Khoirul; Aulia, Tazkia; Purba, Sekararum Sherlenadya
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.346

Abstract

This activity aims to analyze the practical process and assistance in preparing simple financial reports for micro, small and medium enterprises (MSMEs) in Ciampea District, Bogor. The method used in this activity is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practice of preparing financial reports. The results show that practice and assistance in preparing simple financial reports provide significant benefits for MSMEs in improving their financial understanding and skills.
Co-Authors Achmad Fauzi ACHMAD FAUZI Agnes Tiwan Andani Ahmad Nurdin Hasibuan Ainun Nabiilah Ajeng Dina Permatasari Al-Faruq, Huzaimah Al-Musfiroh, Hamnah Aleya Safiya Amalia, Fauziah Anaku Putri, Tigha Anatria, Dinda Andani, Agnes Tiwan Annisa Agustina Asifa Fikriyah Astiningsih, Della Rohma Dwi Astiningsih, Nadia Eka Astuti, Dyah Puji Audy Rizky Avianto Aulia, Tazkia Avianto, Audy Rizky Azzahra Nur Sifa Bangun, Virgina Septiani Bestar, Sarah Cantika Citra Swantika Pane Davita, Enza Delila Rambe Delila Rambe, Delila Devvy Noveliza Dewa Putu Als Dharma, Diaz Adi Dhyea Fitria Diah Nurdiana Dias Adi Dharma Dias Adi Dharma Diaz Adi Dharma Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy, Djunaidy Dodi Wahab Eka Amelia Chiesa Julianti Enny Widayati Etty Murwaningsari Fadilah, Khoirul Fairuzzaman Fairuzzaman Fairuzzaman Fairuzzaman Faiza Chairunisa Faizul Mubarok Fazriyah, Sindy Nur Febiyana Febiyana Febriantika Febriantika Fikriyah, Asifa Fitri Silvita Fitria, Dhyea Fitriany, Finka Gabriel, Kevin Galuh Putri Elok Hamnah Al-Musfiroh Haswan Yunaz Hendi Prihanto Hendi Prihanto Hendrian Hendrian Hestianisari, Hestianisari Ibnu Rivai Indra Setiawan Indra Setiawan Indra Setiawan Indri Tsania Putri Istinganah, Ibnatul Istiqomah , Rulyannas Tasya Istiqomah, Rulyannas Tasya Julianti, Eka Amelia Chiesa Kabul Wahyu Utomo Kampono Imam Yulianto Leliyana, Leliyana Lubis, Taufiqurrahman Mala Sitianingsih Marlina Marlina Marselina Marselina Maryama, Hanna Meitha Masrin, Rofina Mayasari Mayasari Meri Siregar Misnan Misnan Monica Christanti Muhammad fauzan Mulyadi Mulyadi Munir, Ahmad Musyaddad Murti Endah Sari Mutiara Ayuningtyas Mutiara Ayuningtyas Nadia Eka Astiningsih Ningrum, Maharani Sasmitha Noveliza, Devvy Nunik Yuni Pratiwi Nur'aini, Dyah Tari Nuradilah, Khoiriyah Nurdiana , Diah Nurdiana, Diah Nurmelia Safitri Nurul Alya Putri Oktaviyanti Oktaviyanti Olivia Olivia Papa, Yohanes Aprilianus Pratama, Rudi Alfajar Purba, Sekararum Sherlenadya Putra, Aldi Pratama Putri Novia Rini Rambey, Tagor Ramdhan Kurniawan Reny Andriyanty Rimah Noviyani Rivara Pascha Utama Rofina Masrin Romadon, Safiga Aulia Roy Mandus Sitorus RR. Aryanti Kristantini Rudi Laksono Safiga Aulia Romadon Safitri, Nurmelia Sarah Cantika Bestar Sari, Murti Endah Sari, Riski Ulan Sekar Mayangsari Septiana Rindika Putri Setya, Andhika Putra Shine Pintor Siolemba Patiro Silfiyani Dwiyanti Silvita, Fitri Siti Nurhayati Sitorus, Roy Mandus Sobari, Fajar Soo Il, Kim Stella Kassa Surya Adi Sasmita Tagor Rambey Thoha Solehudin Tyara Amalia Utama, Rivara Pascha Varentz, Hannah Wahab, Dodi Wahyu Utomo, Kabul Widayati, Enny Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Wildayani, Aulia Yohanes ALS, Dewa Putu Yulianto , Kampono Imam Yuliyanti yuliyanti Zalianti, Risma Zara Tania Rahmadi