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Penyuluhan Praktek Cuci Tangan Menggunakan Sabun Pada Siswa Sekolah Dasar Negeri 01 Desa Sukamantri Tangerang Kimsen Kimsen; January Eky Pambudi
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 3 (2023): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i3.309

The habit of washing hands with soap (CPTS) is a healthy behavior scientifically proven to prevent the spread of diseases such as diarrhea, Upper Respiratory Tract Infections (ARI), and flu. Washing hands is an act of cleaning hands and fingers using water or other liquids with the aim of making them clean, part of a religious ritual, or for other purposes. School-aged children are vulnerable to various diseases. The habit of children consuming snacks freely, plus children not washing their hands with soap before eating, will result in various diseases. To avoid this, proper counseling regarding CPTS is needed. Counseling was carried out on August 11 2023 for class I & II students at SDN 01 Sukamantri with a total of 75 students. The method used is counseling and demonstration of washing hands with soap through 7 steps for washing hands with soap. After carrying out outreach activities in the form of education and CTPS demonstrations, results were obtained in increasing students' knowledge regarding the material provided. So it can be concluded that this activity can increase their knowledge of good and correct CPTS. This aims to reduce the number of student absences due to illness caused by diseases.

The Effect Of Debt Covenant, Tunneling Incentive, Bonus Mechanism And Firm Size On Transfer Pricing Nur Amanah Yulianti; Kimsen Kimsen
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7977

The purpose of this study was to determine the effect of Debt Covenant, Tunneling Incentive, Bonus Mechanism and Firm Size on Transfer Pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2019-2023 period. The population of this study includes all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. This research uses Eviews 12.0. The result shows that: (1) Debt Covenant affects transfer pricing, (2) Tunneling Incentive affects transfer pricing, (3) Bonus Mechanism has no effect on transfer pricing, (4) Firm Size has no effect on transfer pricing.

Analysis of Mudharabah and Musyarakah Financing on the Growth of Islamic Bank Assets in Indonesia Mutia Pamikatsih; Fenty Astrina; Kimsen Kimsen; Gunawan Raspati; Eko Sudarmanto
West Science Social and Humanities Studies Vol. 4 No. 02 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i02.2652

This study aims to analyze the influence of mudharabah and musyarakah financing on the growth of Islamic bank assets in Indonesia. The research employs a quantitative approach using primary data collected from 200 respondents through a structured questionnaire measured with a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that mudharabah financing has a positive and significant effect on Islamic bank asset growth with a regression coefficient of 0.382 and a significance value of 0.000. Similarly, musyarakah financing shows a positive and significant influence with a regression coefficient of 0.417 and a significance value of 0.000. Simultaneously, both financing schemes significantly contribute to asset growth, as indicated by an F-value of 65.721 and an R Square of 0.401. These findings suggest that profit-sharing financing plays an important role in strengthening asset expansion and financial sustainability within Islamic banking institutions. The study provides practical implications for Islamic bank management to optimize partnership-based financing strategies and contributes to the literature on Islamic financial performance in Indonesia.

Analysis of e-Invoice Automation and Internal Control in Reducing Tax Corrections in Distribution Companies in East Java Loso Judijanto; Irwan Irawadi Barus; Kimsen Kimsen; Eko Sudarmanto; Triana Zuhrotun Aulia
West Science Social and Humanities Studies Vol. 4 No. 04 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i04.2782

This study aims to analyze the effect of electronic invoice automation and internal control systems on reducing tax adjustments in distribution companies in East Java. The research adopts a quantitative approach using primary data collected from 65 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that electronic invoice automation has a significant negative effect on tax adjustments, indicating that the implementation of automated systems improves accuracy and minimizes discrepancies in tax reporting. Internal control systems also demonstrate a significant negative influence on tax adjustments, highlighting their role in ensuring compliance, preventing errors, and strengthening financial reporting processes. Simultaneously, both variables significantly affect tax adjustments, suggesting that the integration of digital systems and effective control mechanisms enhances overall tax compliance. The coefficient of determination indicates that 57.9% of the variation in tax adjustments can be explained by electronic invoice automation and internal control systems. This finding emphasizes the importance of combining technological innovation with organizational governance to reduce fiscal risks. The study contributes to the literature by providing empirical evidence on the effectiveness of digital taxation systems and internal controls, and offers practical implications for companies and policymakers in improving tax compliance and operational efficiency.

Lanskap Penelitian Kinerja Keuangan dalam Literatur Akuntansi dan Manajemen Keuangan (2000 - 2026) Loso Judijanto; Kimsen Kimsen; Ria Puspitasari; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3372

Penelitian ini bertujuan untuk menganalisis lanskap penelitian kinerja keuangan dalam literatur Akuntansi Keuangan dan Manajemen Keuangan selama periode 2000–2026 menggunakan pendekatan bibliometrik. Data diperoleh dari database Scopus dan dianalisis dengan bantuan VOSviewer untuk mengidentifikasi pola kolaborasi penulis, pengaruh literatur melalui analisis sitasi, serta perkembangan tema penelitian melalui analisis keyword co-occurrence. Hasil penelitian menunjukkan bahwa kinerja keuangan merupakan pusat utama dalam jaringan penelitian dengan keterkaitan yang kuat terhadap topik akuntansi, manajemen, dan ekonomi. Selain itu, terjadi pergeseran signifikan dari pendekatan tradisional berbasis pelaporan keuangan menuju pendekatan yang lebih integratif dengan memasukkan aspek manajerial, tata kelola, dan keberlanjutan. Analisis overlay mengindikasikan bahwa topik seperti sustainability, risk management, dan decision making menjadi tren penelitian terbaru, sementara analisis density menunjukkan bahwa financial performance, accounting, dan economics merupakan area dengan intensitas penelitian tertinggi. Studi ini memberikan kontribusi dalam memahami struktur intelektual dan arah perkembangan penelitian kinerja keuangan secara global serta membuka peluang bagi penelitian lanjutan yang lebih kontekstual dan multidimensional.

The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen Kimsen; Triana Zuhrotun Aulia; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.

The Role of Internal Cash Control and Separation of Accounting Functions in Reducing the Risk of Financial Fraud in Savings and Loan Cooperatives in Central Java Kimsen Kimsen; Triana Zuhrotun Aulia; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 01 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i01.2591

Financial fraud remains a major challenge for savings and loan cooperatives, particularly in maintaining sound financial governance and member trust. This study examines the role of internal cash control and the separation of accounting functions in reducing the risk of financial fraud in savings and loan cooperatives in Central Java. A quantitative research approach was employed using data collected from 100 cooperative employees through structured questionnaires measured on a Likert scale. The data were analyzed using multiple linear regression with SPSS version 25. The results show that internal cash control has a significant negative effect on the risk of financial fraud, indicating that stronger cash control mechanisms reduce opportunities for misappropriation. The separation of accounting functions also has a significant negative effect on fraud risk, demonstrating the importance of clear segregation of duties in preventing unethical behavior. Simultaneously, both variables significantly influence the reduction of financial fraud risk in savings and loan cooperatives. These findings highlight the critical role of effective internal control systems in strengthening financial integrity and sustainability within cooperative institutions.

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