Garuda - Garba Rujukan Digital

PENDAMPINGAN PEMAHAMAN KEKUATAN, PELUANG DAN PENDAPATAN PADA USAHA KERUPUK MARTABAK DI KATULISAN KASEMEN KOTA SERANG Siti Fatonah; Syifa Nabilah; Ahmad Ridwan
JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

The purpose of this study was to determine the strength of the martabak cracker product, to determine the opportunities possessed by the martabak cracker, and the last is to determine the net income obtained from daily and monthly sales of martabak crackers in the Katulisan Kasemen area of Serang City. This research method uses qualitative research methods with a descriptive approach. The data collection techniques used observation, interview and documentation techniques. The analysis used is a SWOT analysis in formulating a strategy for a product where with this analysis it can be seen to the maximum extent the strengths, opportunities, weaknesses and threats by suppressing the level of weaknesses and threats that may exist in every business run. The results show the strength (strength) of martabak crackers, namely the product is made with quality, healthy and suitable ingredients for consumption, martabak crackers are different from other types of crackers in that they have a darker color resembling a line on each side, the taste of martabak crackers is savory, the texture is crunchy and suitable. for all situations, the color of martabak crackers is very familiar because it has a common color, namely brownish yellow, the price of martabak crackers is very affordable by all people and competes with the same product. Opportunities (Opportunities) for martabak crackers, namely there are no martabak cracker products outside the city of Serang, so there is still a big opportunity if you expand your market share to the Serang district and other districts in the Banten province, it is still wide open to open resellers because the products are still obtained directly from producers, the price is still relatively cheap when compared to similar cracker products, increasing production capacity because the crackers always run out in a day. The net income earned every day is Rp. 490,000,-, and the monthly income is deducted from holidays, which is Rp. 12.740.000

PKM UJI KOMPETENSI BIDANG KEAHLIAN OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Naufal Affandi; Mamay Komarudin; Jaka Wijaya Kusuma; Hamidah Hamidah; Nursoleh Nursoleh; Siti Fatonah; Surti Zahra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengabdian kepada Masyarakat ini dilakukan dengan tujuan untuk mengetahui pencapaian pengetahuan dan kompeten siswa SMK Muhammadiyah Pontang bidang Otomatisasi Tata Kelola Perkantoran dan sebagai dasar mempersiapkan siswa untuk memasuki dunia kerja. Kegiatan dilaksanakan 1 hari diikuti sebanyak 18 siswa kelas XII untuk program studi otomatisasi tata kelola perkantoran. Metode yang digunakan pengabdian kepada masyarakat ini yaitu sebagai asesor atau penguji eksternal dimana penguji memberikan penilaian atas hasil Uji Kompetensi Keahlian (UKK) yang telah dilaksanakan oleh siswa. UKK dilaksanakan dengan 3 tahap yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil uji kompetensi siswa menunjukkan 17 siswa memiliki kriteria Kompeten dan 1 siswa memiliki kriteria Cukup Kompeten.

The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing Mamay Komarudin; Naufal Affandi; Ende Ende; Nugrahini Kusumawati; Siti Fatonah; Surti Zahra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2114

One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.

PENDAMPINGAN PENINGKATAN MUTU SEKOLAH SMKS CIGEMBOR KABUPATEN LEBAK BANTEN Ende; Sigit Auliana; Naufal Affandi; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma; Siti Fatonah; Surti Zahra; Hamidah
Jurnal Abdimas Ilmiah Citra Bakti Vol 4 No 3 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i3.1804

SMKS Cigembor menghasilkan lulusan yang belum memuaskan dilihat dari hasil penilaian akhir tahun (PAT) siswa tahun 2022/2023. Beberapa penyebabnya yaitu kurangnya akses teknologi, kurangnya fasilitas sekolah yang menunjang proses pembelajaran, metode mengajar guru yang kurang menarik dan kurang variatif, serta belum ada pelatihan rutin yang dapat mengasah dan memperluas mutu para guru. Tujuan pelaksanaan kegiatan pengabdian ini adalah untuk memberikan pendampingan peningkatan mutu SMKS Cigembor kabupaten Lebak Banten, yaitu terkait manajemen sekolah dan mutu guru. Kegiatan berlangsung selama dua hari secara berturut-turut pada hari kerja. Metode yang digunakan meliputi telaah dokumen, observasi, dan wawancara. Sasaran dalam kegiatan yaitu kepala sekolah dan guru. Pendampingan dilakukan dengan tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi atau umpan balik. Pendampingan berupa: 1) pendampingan manajerial, 2) pendampingan pembelajaran aktif, kreatif, efektif, dan menyenangkan (PAKEM). Hasil kegiatan pengabdian ini adalah kepala sekolah mampu menyusun rencana kerja sekolah (RKS) sesuai kriteria serta para guru mampu membuat rencana pelaksanaan pembelajaran (RPP) sesuai tahapan pembelajaran PAKEM.

PENDAMPINGAN PENINGKATAN MUTU SEKOLAH SMKS CIGEMBOR KABUPATEN LEBAK BANTEN Ende; Sigit Auliana; Naufal Affandi; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma; Siti Fatonah; Surti Zahra; Hamidah
Jurnal Abdimas Ilmiah Citra Bakti Vol. 4 No. 3 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i3.1804

SMKS Cigembor menghasilkan lulusan yang belum memuaskan dilihat dari hasil penilaian akhir tahun (PAT) siswa tahun 2022/2023. Beberapa penyebabnya yaitu kurangnya akses teknologi, kurangnya fasilitas sekolah yang menunjang proses pembelajaran, metode mengajar guru yang kurang menarik dan kurang variatif, serta belum ada pelatihan rutin yang dapat mengasah dan memperluas mutu para guru. Tujuan pelaksanaan kegiatan pengabdian ini adalah untuk memberikan pendampingan peningkatan mutu SMKS Cigembor kabupaten Lebak Banten, yaitu terkait manajemen sekolah dan mutu guru. Kegiatan berlangsung selama dua hari secara berturut-turut pada hari kerja. Metode yang digunakan meliputi telaah dokumen, observasi, dan wawancara. Sasaran dalam kegiatan yaitu kepala sekolah dan guru. Pendampingan dilakukan dengan tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi atau umpan balik. Pendampingan berupa: 1) pendampingan manajerial, 2) pendampingan pembelajaran aktif, kreatif, efektif, dan menyenangkan (PAKEM). Hasil kegiatan pengabdian ini adalah kepala sekolah mampu menyusun rencana kerja sekolah (RKS) sesuai kriteria serta para guru mampu membuat rencana pelaksanaan pembelajaran (RPP) sesuai tahapan pembelajaran PAKEM.

PKM Peran Strategis BUMDes dalam Mengatasi Kendala Produksi dan Pemasaran UMKM Emping Melinjo: Pengalaman Emping Melinjo Bu Hj Eha, Kecamatan Taktakan Hamidah Hamidah; Jaka Wijaya Kusuma; Yudi Nur Supriadi; Guntur Syahputra Saragih; Siti Fatonah; Nugrahini Kusumawati; Dini Martinda Lestari
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 6 No. 1 (2026): 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.v6i1.261

This community service project aims to analyze the strategic role of Village-Owned Enterprises (BUMDes) in addressing production and marketing challenges faced by micro, small, and medium enterprises (MSMEs) producing melinjo crackers, using a case study of Bu Hj Eha’s Melinjo Cracker Business in Taktakan Subdistrict. MSMEs producing melinjo crackers in this region face various challenges, including fluctuations in the supply and quality of raw materials, limited access to efficient production technology, suboptimal hygiene standards, as well as challenges related to market reach, branding, packaging, and the utilization of digital marketing. This community service project employed a qualitative approach using a case study design, involving in-depth interviews with MSME owners, BUMDes administrators, and workers, as well as field observations. The findings indicate that BUMDes has significant potential to play a role in facilitating collective raw material procurement, supporting the provision and management of shared production equipment, organizing training, and assisting in the development of collective village branding and packaging. Furthermore, BUMDes can serve as key facilitators in the adoption of digital marketing technologies and the opening of new market access. However, the role of BUMDes is currently still in the early stages of development, requiring capacity building for management, more structured programs, and more synergistic collaboration. Key recommendations include strengthening BUMDes capacity, developing well-planned support programs for MSMEs, establishing a collective village brand, and utilizing digital platforms. This community service project concludes that BUMDes is a crucial strategic instrument in empowering melinjo emping MSMEs and strengthening the village economic ecosystem in Taktakan Subdistrict

CROSS-BORDER PAYMENT DIGITALIZATION: THE PHENOMENON OF QRIS ACCEPTANCE IN MALAYSIA FROM THE PERSPECTIVE OF THE DIGITAL ECONOMY AND MSME EMPOWERMENT Andi Hasyriningsih Asfar; Siti Fatonah; Malik Fatoni; Surti Zahra; Didi Wandi; Hendry Gunawan
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze a unique phenomenon identified during an international community service activity in Malaysia, namely the refusal of cash payments in Indonesian rupiah and Singapore dollars in several souvenir shops, while digital payments based on QRIS were accepted. This phenomenon is noteworthy as it reflects a shift in cross-border transaction practices from conventional systems toward regionally integrated digital payment systems. The study employs a descriptive qualitative approach through field observation and a literature review related to payment connectivity between Bank Indonesia and Bank Negara Malaysia. The analysis focuses on the implications of digital economy development for transaction efficiency and MSME empowerment. The findings indicate that cross-border QR code interoperability not only enhances transaction efficiency and convenience but also strengthens financial inclusion and ASEAN economic integration. These results suggest that payment digitalization has the potential to become a new model of technology-based economic integration in Southeast Asia. This study provides a contemporary perspective on the transformation of cross-border payment systems and opens further discussion on the future of the regional digital economy.

MENEMBUS BATAS TRANSAKSI KONVENSIONAL: EFIKASI SOSIALISASI QRIS DALAM MENINGKATKAN DIGITAL READINESS PELAKU UMKM KELURAHAN BEBERAN V2 Siti Fatonah; Ega Ega; Valen Valen; Zahra Zahra; Alfaridho Alfaridho; Kemal Kemal; Inggrit Inggrit; Siti Fadilah
Batara Wisnu : Indonesian Journal of Community Services Vol. 6 No. 2 (2026): Batara Wisnu | Mei - Agustus 2026
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v6i2.452

The rapid development of the digital economy ecosystem requires a fundamental transformation in the Micro, Small, and Medium Enterprises (MSMEs) sector, especially in the modernization of the payment system to strengthen business competitiveness. Beberan Village, located in Ciruas District, Serang Regency, Banten, has very strategic spatial-economic characteristics as a peri-urban transition area. Located at the intersection of the main corridor connecting Serang Regency and Tangerang Regency, adjacent to the industrial area, and supported by a heterogeneous trade sector and productive rice agribusiness, Beberan experienced rapid urbanization that shaped the character of urban society. Nevertheless, the level of digital payment literacy of local business actors is still experiencing a functional gap. This community service research aims to analyze and measure the effectiveness of the socialization of the Quick Response Code Indonesian Standard (QRIS) in increasing the digital readiness of local MSME actors. The program will be held on August 3, 2026 at the Beberan Village Office by involving 31 MSME actors in an interactive-participatory manner. The evaluation was carried out through a field experiment approach based on the before-after model (pre-test and post-test). The results of the study showed that before the socialization activity, as many as 24 out of 31 participants (77.4%) were at a superficial level of understanding qualification (just knowing) and 7 participants (22.6%) did not know QRIS at all. After being intervened through structured education, there was a massive increase in capabilities where 100% of participants achieved a comprehensive understanding of the concept, operational efficiency (fast transactions, no change), reliability of the security system (security from counterfeit money, automation of cash recording, account integration),

Title

Found 18 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 18 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 18 Documents
Search