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All Journal Jurnal Pendidikan Jasmani Pendidikan Bahasa Inggris Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Kedokteran dan Kesehatan Jurnal Aplikasi Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian UNDIKMA Didaktika Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Konseling Pendidikan Islam Health & Medical Sciences Al-Zayn: Jurnal Ilmu Sosial & Hukum PESHUM
Intan Rahayu
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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Purnama, Titik; Rahayu, Intan; Ratnasari Astuti, Dewi
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2326

Abstract

The purpose of this study is to determine how managerial and institutional ownership impact the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. In this study, 20 companies were selected as a purposive sample. Quantitative data were used. Secondary data were used as sources. Data collection used documentation and library research. Data analysis methods included hypothesis testing, multiple linear regression, and classical assumptions. All of these techniques were conducted using SPSS version 25. The study found that institutional ownership individually had a positive and significant effect on financial performance, while managerial ownership had a negative and significant effect. Both factors influenced overall financial performance. These findings support the assumptions of agency theory, where ownership mechanisms can reduce agency conflicts and improve the effectiveness of company management. These findings support the agency theory assumption, where ownership mechanisms can reduce agency conflicts and improve company management effectiveness. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies
Penerapan Asas Kepastian Dalam Retribusi Parkir Liar : Perspektif Hukum Pajak Felixs Ade Santoso; Rahayu, Intan; Ardiyanto, Bagus Fajar
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19037

Abstract

Penelitian ini membahas mengenai penerapan asas kepastianhukum terkait pengelolaan dalam retribusi parkir liar. Asas kepastian hukum menjamin setiap pungutan retribusidilaksanakan berdasarkan aturan perundang-undangan yang konkrit, dan adil, serta memberi perlindungan hukum untukmasyarakat. Namun, masih maraknya praktik parkir liar menunjukkan ketidakpastian hukum dan ketidaktertibanadministratif, seperti adanya pungutan tanpa karcis resmi, tarif yang sifatnya memaksa, dan juru parkir tidak resmi. Studi ini menggunakan metode yuridis normatif denganpendekatan secara kualitatif, serta mengkaji kesesuaianantara prinsip hukum pajak dengan praktik di lapangan. Penegakan asas kepastian hukum begitu penting untuk dapatmemaksimalkan pendapatan daerah, memberantas pungutanliar, dan terjaminnya keadilan. Penelitian inimerekomendasikan diwujudkannya kerjasama antaramasyarakat, pemerintah daerah, dan aparat penegak hukumdalam menciptakan sistem retribusi parkir secara adil, dan transparan melalui dibentuknya kebijakan yang menyesuaikan perkembangan zaman seperti halnyadigitalisasi parkir, sehingga dapat dilakukan pengawasansecara ketat terhadap setiap retribusi parkir.
PENDAMPINGAN PENENTUAN BIAYA PRODUKSI DAN HARGA JUAL PRODUK KERTAS DAUR ULANG PADA USAHA KREATIF SKALA MIKRO Rismayani, Gista; Fitriani Somantri, Yeni; Rahayu, Intan; Wati, Setyo; Nurmaya, Uney; Sri Azzahra, Osa; Fauziah, Silpa; Herlina, Wulan; Ernawati, Ernawati; Dwi Rizki, Erli
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.469-475

Abstract

Pengabdian ini bertujuan untuk memberikan teknologi tepat tuna perhitungan harga pokok produksi dalam menentukan harga jual produk daur ulang dengan  bahan baku kertas yang telah di daur ulang dengan menggunakan metode full costing dan job order costing. Selain itu, pemberian edukasi pada generasi Z milenial mahasiswa fakultas ekonomi dan bisnis untuk lebih mencintai lingkungan dengan berkreasi secara ramah lingkungan, sehingga menciptakan karakter yang cageur, bageur, pinter, bener, tur singer dengan penerapan akuntansi biaya dan akuntansi lingkungan.  Metode pelaksanaan pada pengabdian ini adalah mengklasifikasikan BBB, BTKL, dan BOP pada hasil pembuatan kertas daur ulang dan hasil produk kertas daur ulang untuk menentukan HPP. Tahapan selanjutnya adalah menentukan harga jual dengan margin yang diinginkan oleh mitra pengabdian serta membandingkannya dengan harga pasar.
PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI PELATIHAN KEUANGAN PADA INDUSTRI RUMAHAN Pratiwi, Laras; Somantri, Yeni Fitriani; Rahayu, Intan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v3i1.127-131

Abstract

The PPPA Ministry since 2016 has been implementing Women's Economic Empowerment activities through the development of Home Industry Actors (IRs). Home Industry (IR), which is a micro-scale industry, generally utilizes or produces products in the form of finished goods that provide added value and are done at home, specifically or even as part-time work (Kemenppa, 2018). One type of home industry that can be run by a housewife is production or trade on a small scale whose operational processes can be carried out at home both directly and virtually. Problems arise when financial management and bookkeeping processes are not going well. The purpose of this community service activity is to provide education to Home Industry players regarding financial management. This activity provides benefits for home industry players. The process of recording financials in an orderly manner can provide an overview of the company's financial condition and can consider in decision making. Community service activities are carried out through three stages. First is the preparation stage; the second is the implementation phase of the event, and the third is the evaluation phase. The results of this community service activity are the understanding of the financial records of home industry owners in the Al-Mahabbah Foundation environment, the home industry players have been able to record company finances based on the applicable financial statements.
PENGARUH FINANCIAL TECHNOLOGY DAN LITERASI KEUANGAN TERHADAP KEPATUHAN PENYUSUNAN PELAPORAN KEUANGAN UMKM DI PRIANGAN TIMUR Mohamad Fazar Fadilah; Intan Rahayu; Aulia Anastasyia Syakila; Renti Senteri; Naldy Muhammad Ramdhan; Muhammad Dava Nugraha
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.9035

Abstract

This research focuses on the influence of Financial Technology (FinTech) and financial literacy on compliance with the preparation of MSME financial statements in East Priangan. The urgency lies in filling the gap in the literature, as most previous studies have highlighted FinTech in the context of inclusion and financial literacy in investment decisions, but have not integrated the two in the compliance aspect of MSME financial reporting, especially at the regional level. In terms of policy, the results of the research can be a reference for the government in designing financial literacy programs and encouraging effective FinTech adoption. The practical impact is that MSMEs are expected to be able to strengthen governance, increase access to financing, and competitiveness. The purpose of this study is to test the influence of FinTech and financial literacy, both partially and simultaneously, on compliance with the preparation of financial statements. The method used is explanatory quantitative with a survey of MSMEs using FinTech for at least one year, analyzed through multiple regression and equipped with interview triangulation
Pelatihan Pengolahan dan Diversifikasi Produk Aren untuk Pemberdayaan UMKM Desa Sukaharja Kabupaten Tasikmalaya Hidayat, Cepi Rahmat; Nurani, Riga Zahara; Rahayu, Intan; Dwiyanti, Hidayah; Setyawardani, Triana; Ardiansyah, Ardiansyah
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18233

Abstract

This community service program aims to enhance the capacity and skills of Silih Asih MSME actors in Sukaharja Village, Tasikmalaya Regency, in producing premium-quality palm sugar products and developing value-added product innovations. The program was implemented through training and mentoring activities involving 20 participants. Evaluation instruments included written tests (pre-test and post-test), skill observation sheets, and participant response questionnaires. Data were analyzed using descriptive quantitative methods by comparing participants’ average pre-test and post-test scores to assess overall competency improvement. The results indicate a significant increase in participants’ competencies, with the average pre-test score improving from 58 to 88 in the post-test. In addition to enhanced technical skills, participants also gained a better understanding of the importance of quality standards and attractive packaging design. These findings demonstrate that the program is effective in fostering self-reliance and enhancing the competitiveness of MSMEs based on local potential.
Intraocular Pressure Profile After Trabeculectomy Surgery at Waled General Hospital 2022 Fadhlurrohman, Najmi; Rahayu, Intan; Piscaloka, Viora
Health & Medical Sciences Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/phms.v3i2.598

Abstract

This study aims to describe the intraocular pressure profile after trabeculectomy surgery at RSUD Waled during the period from January 1 to December 31, 2022. This study used an observational research design with a retrospective descriptive approach and a total sampling technique. Univariate data analysis was used to describe distribution of the results. A total of 66 patients underwent trabeculectomy surgery. The most common age group was early elderly (46-55 years) with 26 patients (39,4%). The majority were female (59,1%), and the most common diagnosis was primary open-angle glaucoma (POAG) with 30 patients (45,4%). The IOP profile after trabeculectomy showed that the majority achieved qualified success (IOP ≤21 mmHg with medication) in 48 patients (72,7%), followed by failure (IOP >21 mmHg) in 10 patients (15,2%), and complete success (IOP ≤21 mmHg without medication) in 8 patients (12,1%). Trabeculectomy surgery patients at Waled Hospital in 2022 based on type of glaucoma were found mostly POAG (primary open angle glaucoma with the most intraocular pressure achieving qualified success (IOP ≤21 mmHg with medication).
Efektivitas Partisipasi Publik Dalam Penyusunan Peraturan Daerah Rahayu, Intan; Fajar Ardiyanto , Bagus; Ivan Putra Pamungkas , Andhika; Nur Rokhim , Muhammad; Hadji, Kuswan
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.14214

Abstract

Penyusunan Peraturan Daerah (Perda) bukan sekadar proses administratif, melainkan sarana untuk memastikan kebijakan lokal sesuai dengan kebutuhan masyarakat. Dalam kerangka Good Governance, keterlibatan publik menjadi elemen penting untuk memperkuat legitimasi, transparansi, dan akuntabilitas. Penelitian ini bertujuan menilai sejauh mana partisipasi publik berjalan efektif dalam proses legislasi daerah, sekaligus mengidentifikasi bentuk keterlibatan masyarakat serta faktor yang mendukung maupun menghambatnya. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan dari berbagai sumber daring dan dianalisis melalui model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa partisipasi masyarakat masih cenderung bersifat formalitas, minim pengaruh terhadap substansi kebijakan, dan terhambat oleh keterbatasan akses informasi, rendahnya kapasitas hukum masyarakat, lemahnya komitmen politik DPRD maupun pemerintah daerah, serta kurangnya forum partisipatif yang inklusif. Kondisi ini berdampak pada kualitas Perda yang kurang responsif terhadap kebutuhan nyata masyarakat dan berpotensi menimbulkan resistensi dalam implementasi. Kesimpulannya, diperlukan penguatan mekanisme partisipasi melalui inovasi kanal komunikasi, peningkatan kapasitas masyarakat dan legislator, serta konsistensi komitmen politik agar partisipasi publik benar-benar substantif dan menghasilkan kebijakan yang adil, efektif, serta sesuai prinsip tata kelola pemerintahan yang baik.
Co-Authors Agusni Agusni ARDIANSYAH ARDIANSYAH Ardiyanto, Bagus Fajar Athalla Fikra Yazdaniar Aulia Anastasyia Syakila Bagus Fajar Ardiyanto Balqis Dewi Rahayu Cepi Rahmat Hidayat Chudari, Ima Ni'mah Dewi Ratnasari Astuti Dwi Rizki, Erli Ernawati Ernawati Fadhlurrohman, Najmi Fajar Ardiyanto , Bagus Faridha Nurhayati Fauziah, Silpa Felixs Ade Santoso Fitriani Somantri, Yeni Gista Rismayani Hadji, Kuswan Herlina, Wulan Hidayah Dwiyanti Ivan Putra Pamungkas , Andhika Lindi Kartika Dewi Mardalena, Eva Marianti, Lena Mohamad Fazar Fadilah Muhammad Dava Nugraha Naldy Muhammad Ramdhan Nanda, Ulfa Luthfia Neni Noviza Nudiya Syahidurrohim Nur Rokhim , Muhammad Nurani, Riga Zahara Nurmaya, Uney Piscaloka, Viora Pratiwi, Laras Purnama, Titik Rakha Salman Sanusi Putra Renti Senteri Saida, Said Aandy Sri Azzahra, Osa Stephanus Louis Scaeva Tapiheru Triana Setyawardani Unggul Pamekas wati, Setyo Yeni Fitriani Somantri Zalyanti, Ilma Alya