Garuda - Garba Rujukan Digital

Village Fund Management Viewed from Accountability, Transparency and Community Participation (Study of Village Apparatus in Kasokandel District, Majalengka Regency) Mochamad Febri Sayidil Umam; Tito Marta Sugema Dasuki; Ika Erika
Finance and Business Management Journal Vol. 1 No. 2 (2023): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i2.7708

Village funds are foods that are prone to misuse if the village government is less responsible to the community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.This research method uses a survey method with an instrument test approach, descriptive and verification. The population of the research village in Kasokandel District, Majalengka Regency with a sample of 90 respondents. Analysis of the data used in this study is the classical assumption test, multiple linear regression, coefficient of determination and hypothesis testing. For partial test using t test and simultaneous test using F test.The results of this study indicate simultaneously or partially that accountability, transparency and community participation have a significant effect on the management of village funds in Kasokandel District, Majalengka Regency. This shows that the better the accountability, transparency and community participation, the better the management of village funds in Kasokandel District, Majalengka Regency. Village fund management aims to create good welfare in the village community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.

Village Fund Management Viewed from Accountability, Transparency and Community Participation (Study of Village Apparatus in Kasokandel District, Majalengka Regency) Mochamad Febri Sayidil Umam; Tito Marta Sugema Dasuki; Ika Erika
Finance and Business Management Journal Vol. 1 No. 2 (2023): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i2.7708

Village funds are foods that are prone to misuse if the village government is less responsible to the community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.This research method uses a survey method with an instrument test approach, descriptive and verification. The population of the research village in Kasokandel District, Majalengka Regency with a sample of 90 respondents. Analysis of the data used in this study is the classical assumption test, multiple linear regression, coefficient of determination and hypothesis testing. For partial test using t test and simultaneous test using F test.The results of this study indicate simultaneously or partially that accountability, transparency and community participation have a significant effect on the management of village funds in Kasokandel District, Majalengka Regency. This shows that the better the accountability, transparency and community participation, the better the management of village funds in Kasokandel District, Majalengka Regency. Village fund management aims to create good welfare in the village community. This study aims to determine the effect of accountability, transparency and community participation on the management of village funds in Kasokandel District, Majalengka Regency.

Strategi Pemasaran Digital Produk UMKM Di Desa Kudangwangi Kecamatan Ujungjaya Kabupaten Sumedang Wulan Riyadi; Latief Z. Nur; Nita Hernita; Melia Wida Rahmayani; Mochamad Febri sayidil Umam
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i3.9580

Keadaan ekonomi pasca pandemi mengalami penurunan di Indonesia, semua kalangan terkena dampak yang cukup signifikan dari adanya pandemi. Warga desa pun tentunya terdampak, mulai dari PHK masal hingga perekonomian pun mengalami kemunduran. Pengabdian kepada masyarakat ini sebagai sarana untuk membantu perekonomian di desa/daerah tersebut. PKM kali ini yaitu di Desa Kudangwangi, Kecamatan Ujungjaya, Kabupaten Sumedang. Di Desa Kudangwangi ini mata pencaharian paling utama yaitu menjadi petani dan buruh tani. Namun ada juga sebagian warga yang melakukan usaha berupa produksi makanan. Dari UMKM yang sudah ada namun belum maksimal dalam hal pemasarannya bagaimana caranya memaksimalkan penjualan dengan strategi pemasaran yang tepat. Maka dari itu TIM PKM berupaya memberikan solusi melalui kegiatan PKM yang akan dilaksanakan. Oleh karena itu, adanya PKM ini menjadi bekal bagi masyarakat untuk dapat membangkitkan kembali usaha UMKM yang sempat terganggu dengan memajukan kembali perekonomian desa pasca pandemi dan menemukan solusi terbaik dari permasalahan-permasalahan yang ada.

DETERMINAN STRUKTUR MODAL PADA INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Umam, Mochamad Febri Sayidil; Saparinda, Raden Wulan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9387

Struktur modal merupakan aspek penting dalam manajemen keuangan perusahaan, terutama dalammenentukan komposisi utang dan ekuitas. Industri otomotif di Indonesia, sebagai sektor kunciekonomi, menghadapi tantangan signifikan seperti fluktuasi permintaan, persaingan global, danperubahan kebijakan pemerintah. Penelitian ini bertujuan untuk mengetahui pengaruh risiko bisnis,ukuran perusahaan dan pertumbuhan penjualan terhadap struktur modal pada perusahaan otomotifyang terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Populasi dalam penelitian ini sebanyak 13perusahaan dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 9perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia.Teknik pengumpulan data dengan menggunakan teknik dokumentasi. Metode penelitian yangdigunakan adalah metode kuantitatif dengan menggunakan teknik analisis regresi berganda.Berdasarkan hasil penelitian menunjukkan bahwa risiko bisnis dan ukuran perusahaan berpengaruhsignifikan terhadap struktur modal. Sedangkan pertumbuhan penjualan tidak berpengaruh signifikanterhadap struktur modal. Secara simultan risiko bisnis, ukuran perusahaan dan pertumbuhan penjualanberpengaruh terhadap struktur modal.

Determinants of the Effective Tax Rate: A Study on Food and Beverage Companies Mochamad Febri Sayidil Umam
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.11523

The effective tax rate is intended to measure the portion of a company's actual tax payments relative to its commercial profits. The percentage of effective tax rates for companies has significantly declined due to a reduction in profit levels. This study seeks to examine the influence of Related Party Transactions, Capital Intensity, and Inventory Intensity on the Effective Tax Rate of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2022. The research utilizes quantitative, secondary data sourced from the companies' annual financial reports. The methodology employed includes descriptive and verification analysis. The population consists of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange during the 2017–2022 period. A purposive sampling technique was used, resulting in a sample of 10 companies, with a total of 60 data points. The study applies the Fixed Effect Model, analyzed using the Eviews 9 software. Data analysis incorporates the classical assumption test, multiple linear regression, determination coefficient analysis, and hypothesis testing through the t-test. The findings reveal that Related Party Transactions have no significant impact on the Effective Tax Rate, Capital Intensity has a significant effect, while Inventory Intensity does not influence the Effective Tax Rate.

Pemanfaatan Digital Marketing dalam Meningkatkan Penjualan Produk UMKM di Desa Sagara Masduki; Rusdiana, Alan; Sopiyan, Pipih; Umam, Mochamad Febri Sayidil; Sari, Ovi Hamidah; Humairoh, Aat
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i1.11928

Potensi desa Sagara dalam bidang UMKM ini cukup baik, namun dibalik itu semua pemasaran produk UMKM yang ada di desa sagara masih terbilang cukup tradisional, karena dipasarkan di lingkungan sekitar desa sagara saja sehingga produk tidak dapat menjangkau pasar secara luas yang menyebabkan penjualan tidak akan meningkat. Dalam mengatasi permasalahan tersebut, pelaku bisnis perlu perlu mempertimbangkan untuk beralih ke toko online atau dapat dikatakan untuk memulai berbisnis dengan menerapkan sistem digital marketing yaitu dengan memanfaatkan e-commerce Shopee. Metode pelaksanaan diawali dengan menganalisa permasalahan yang dihadapi oleh UMKM. Kemudian dari permasalahan tersebut dirumuskan solusi dengan memberikan dua macam pelatihan, yaitu pelatihan konsep pemasaran digital dan pelatihan pembuatan akun dan toko Shopee. Berdasarkan hasil yang diperoleh, setelah mengikuti workshop ini para pelaku UMKM dapat memahami manfaat dan pentingnya strategi digital marketing melalui e-Commerce sebagai sarana pemasaran produknya. Setelah diberikan pendampingan, pelaku UMKM juga mampu membuat dan mengelola akun Toko Shopee dengan baik seperti mampu menggunggah foto dan deskripsi produk, penetapan harga produk, serta mengetahui pemanfaatan fiture lain dalam Shopee. Selain itu, Respon/tanggapan dari peserta seminar e-commerce ini sangat baik, mereka sangat antusias mengikuti kegiatan tersebut.

PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2018) Mochamad Febri Sayidil Umam
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 1 No 1 (2020): Edisi Februari 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v1i1.174

Penelitian ini bertujuan untuk menguji bukti empiris tentang pengaruh ukuran perusahaan dan profitabilitas terhadap intellectual capital disclosure. Ukuran perusahaan diukur dengan logaritma natural (Ln) total aset, profitabilitas diukur dengan return on asset, dan intellectual capital disclosure diukur dengan intellectual capital disclosure index. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 – 2018. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 9 perusahaan selama 4 tahun, sehingga total observasi dalam penelitian ini menjadi 36 perusahaan. Metode yang digunakan yaitu dengan menggunakan teknik analisis deskriptif dan verifikatif. Hasil penelitian ini menunjukkan variabel ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap intellectual capital disclosure.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI: (Studi Pada KPP Mikro Piloting Majalengka) Umam, Mochamad Febri Sayidil; Irfan Arifianto
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): Edisi Februari 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3718

Abstract: This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions, and the Implementation of the E-filing System on the Compliance of Individual Taxpayers registered at the KPP Mikro Piloting Majalengka. This study is a quantitative study using primary data with data collection techniques using a questionnaire measured using a Likert scale. The analytical method used is descriptive and verification analysis methods. The population of this study is an individual taxpayer registered at the KPP Mikro Piloting Majalengka as many as 264,884. The sampling technique in this study used a purposive sampling technique and the number of respondents determined using the Slovin formula was obtained as many as 100 respondents. The data analysis tool used is multiple linear regression data analysis technique with the SPPS version 25 program. The test results obtained in this study indicate that taxpayer awareness, tax sanctions, and partial application of the E-filing system all have a significant effect on individual taxpayer compliance.

Pengaruh Jumlah Anggota, Modal Sendiri dan Volume Usaha Terhadap Sisa Hasil Usaha Koperasi Sayidil Umam, Mochamad Febri; Riyadi, Wulan; Rusdiana, Alan
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 2 (2024): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v15i2.4355

This study aims to find out how the effect of the number of members, own capital and business volume on the remaining results of operations in cooperative groups based on districts/cities in West Java Province either partially or simultaneously. The research method used is descriptive analysis and verification analysis. The population in this study is cooperative groups based on districts/cities in West Java Province which are listed on the West Java Provincial Government Website for the 2017-2021 period. The sample in this study used a saturated sampling technique so that sample data were obtained from 27 districts and cities consisting of 18 districts and 9 cities with a total sample data of 135. The results of this study partially show that the number of members has no significant effect on the remaining business results. Own capital and business volume have a significant effect on the remaining operating results. Meanwhile, it simultaneously shows that the number of members, own capital and business volume have a significant effect on the remaining business results.

Pengaruh Live Streaming dan Price Discount terhadap Loyalitas Pelanggan Pengguna TikTok Shop di Kabupaten Majalengka Masduki; Pipih Sopiyan; Sayidil Umam, Mochamad Febri; Alan Rusdiana; Sri Wahyuni
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5092

ABSTRAK Transformasi digital menggeser cara berbelanja dengan memperkenalkan social commerce yang membuat perusahaan dihadapkan pada tuntutan tidak hanya menarik perhatian tetapi juga mempertahankan loyalitas pelanggan. Namun, tidak sedikit loyalitas pelanggan rendah diakibatkan karena kekuatan live streaming dan price discount yang masih rendah. Penelitian ini bertujuan untuk menggambarkan live streaming, price discount dan loyalitas pelanggan serta mengetahui dan menganalisis secara parsial pengaruh live streaming dan price discount terhadap loyalitas pelanggan pengguna TikTok Shop Majalengka. Penelitian ini menggunakan metode pendekatan kuantitatif dengan analisis deskriftif dan verifikatif. Jumlah populasi pengguna TikTok Shop Majalengka berjumlah 100 orang. Sampel yang digunakan adalah sampel accidental sampling dengan jumlah 100 orang pada pengguna TikTok Shop Majalengka. Data analisis menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis koefisien determinasi dan uji hipotesis. Hasil penelitian ini menyatakan bahwa live streaming dan price discount memiliki pengaruh yang positif dan signifikan terhadap variabel terikat loyalitas pelanggan. Kata Kunci: Live Streaming, Loyalitas Pelanggan, Price Discount, Tiktok Shop. ABSTRACT Digital transformation has shifted the way shopping is done by introducing social commerce, which makes companies faced with the demands of not only attracting but also maintaining customer loyalty. However, not a few low customer loyalty is caused by the strength of live streaming and price discounts that are still low. This study aims to describe live streaming, price discounts and customer loyalty and to determine and partially analyze the effect of live streaming and price discounts on customer loyalty of TikTok Shop Majalengka social commerce users. This study uses a quantitative approach method with descriptive and verification analysis. The total population of TikTok Shop Majalengka social commerce users is 100 people. The sample used was accidental sampling with a total of 100 people in TikTok Shop Majalengka social commerce users. Data analysis using classical assumption test, multiple linear regression analysis, coefficient of determination analysis and hypothesis testing. The results of this study state that live streaming and price discounts have a positive and significant effect on customer loyalty. Keywords: Live Streaming, Customer Loyalty, Price Discount, Tiktok Shop

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