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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Simki Economic Action Research Literate (ARL) Golden Ratio of Mapping Idea and Literature Format Jurnal Puan Indonesia JURNAL ABDIKARYASAKTI Golden Ratio of Data in Summary PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Dirkantara Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ratna Darasih
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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PELATIHAN PENCATATAN KEUANGAN BAGI UMKM di SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA, TANGGERANG Rina Hartanti; Ratna Darasih; Koramen Haulian Sirait
PUAN INDONESIA Vol. 3 No. 2 (2022): Jurnal Puan Indonesia Vol 3 No 2 Januari 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.083 KB) | DOI: 10.37296/jpi.v3i2.65

Abstract

Abstract Abstract :The importance of education in improving the quality of life of a nation and state is well recognized by the Bina Amanah Cordova Entrepreneurship School as an Entrepreneurial Human Resource educational institution that provides free education to high school graduates who have economic constraints in continuing their education to a higher level of education and allow a definitive answers regarding the existing economic constraints. The School of Entrepreneurship Bina Amanah Cordova is in dire need of Lecture who can provide knowledge and skills in accounting through financial recording training for Micro, Small and Medium Enterprises (UMKM). Therefore, the Faculty of Economics and Business - Trisakti University in order to help meet the needs of these teaching staff, in collaboration with the Bina Amanah Cordova Entrepreneurship School carry out Community Service (PKM) by providing practical training on recording MSME financial transactions in accordance with SAK-ETAP Accounting standards. , begins with an explanation of the understanding and accounting process starting from recording financial transactions in journals to the posting process to the general ledger and financial statements, practicing accounting questions, and discussing financial recording problems that Cordova students still face. The results after the PKM implementation were in line with expectations, where participants were very enthusiastic about asking about SAK-ETAP accounting and answering the accounting exercises given.
KUNCI KEBERHASILAN WIRAUSAHA UMKM MENGHADAPI PERSAINGAN USAHA MELALUI KEPATUHAN KEWAJIBAN PERPAJAKAN Susi Dwi Mulyani; Victor Siagian; Ratna Darasih; Moch. Sabur; Giawan Nur Fitria; Nabila Maharani; Adinda Salsabila; Amalia Puspita Wardhani
JURNAL ABDIKARYASAKTI Vol. 3 No. 1 (2023): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i1.15434

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Kegiatan Bisnis Usaha Mikro, Kecil, dan Menegah (UMKM) menjadi salah satu terobosan meningkatkan pertumbuhan ekonomi di tengah-tengah masyarakat Indonesia dalam masa pandemi covid 19 ini untuk meningkatkan kesejahteraan hidup yang memadai. UMKM menjadi penopang perekonomian Indonesia, karena membantu pertumbuhan perekonomian masyarakat. Oleh karena itu Tim Pengabdian kepada Masyarakat (PkM) yang terdiri dari Dosen, Mahasiswa, dan Alumni dari FEB Usakti berkontribusi langsung dengan memberikan penyuluhan kepada pelaku pemula UMKM. Kegiatan PkM ini bertujuan meningkatkan pemahaman dan wawasan tentang kepatuhan pada kewajiban perpajakan sebagai bagian dari usaha meraih keberhasilan. Peserta kegiatan PkM ini Para Pelaku Pemula UMKM yang terdaftar sebagai siswa di Sekolah Kewirausahaan Bina Amanah Cordova yang sedang menghadapi persaingan usaha. Diharapkan Pelaku Pemula UMKM ini dapat memenangkan persaingan usahanya, sehingga menjadi Wajib Pajak yang sudah memenuhi kriteria untuk membayar Pajak Penghasilannya. Sekolah Kewirausahaan Bina Amanah Cordova adalah mitra dalam kegiatan Pengabdian Kepada Masyarakat oleh Tim Dosen, Mahasiswa, dan Alumni dari FEB Usakti. Kegiatan PkM dilakukan dengan memberikan penyuluhan dan pelatihan yang dilakukan oleh Tim Dosen, Mahasiswa, dan Alumni FEB Usakti. Para pelaku pemula UMKM ini dari kegiatan usaha yang dijalaninya mempunyai penghasilan. Penghasilan dari kegiatan usaha mereka merupakan objek pajak penghasilan (PPh). Belum semua dari mereka telah mempunyai Nomor Pokok Wajib Pajak (NPWP). Dalam kegiatan PkM ini mereka diberikan tata cara untuk mendapatkan NPWP karena hal ini merupakan identitas WP dalam memenuhi kewajiban administrasi perpajakannya. Setelah mereka memahami tata cara memperoleh NPWP kemudian mereka dibimbing untuk dapat melakukan penghitungan, penyetoran, dan pelaporan PPh UMKM sesuai PP Nomor 23 Tahun 2018. Berdasarkan hasil pelaksanaan kegiatan, yaitu: Minggu, 24 April 2022, penyuluhan dan pelatihan ini berhasil meningkatkan pemahaman para pelaku UMKM terhadap tata cara memperoleh NPWP dan melakukan penghitungan, penyetoran, dan pelaporan kewajiban PPh UMKM sesuai PP Nomor 23 Tahun 2018, sehingga diharapkan mereka menjadi Wajib Pajak yang Patuh. Kata Kunci: Nomor Pokok Wajib Pajak, Pajak Penghasilan, PP Nomor 23 Tahun 2018, Kepatuhan PPh UMKM.
Peran Mediasi Kemampuan Operasional pada Pengaruh Kolaborasi Rantai Pasok Terhadap Kinerja Operasional Usaha Laundry di Tangerang Selatan Arlen Verta Ramadhan; Ratna Darasih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5420

Abstract

This study aims to analyze the effect of supply chain collaboration on operational performance in laundry business in South Tangerang, as well as the mediating role of operational capabilities in this relationship. Supply chain collaboration has been recognized as an important approach to improving company operational performance. This study focuses on the laundry service industry, which is an essential part of the modern economy, especially in large cities. The research was conducted using a survey method with a Likert scale to collect data from laundry business owners and managers.This study employs a Hypothesis Testing approach and a Cross-Sectional strategy to test the formulated hypotheses, utilizing Structural Equation Modeling (SEM) and AMOS software. All hypotheses are supported by valid and reliable data. The findings of this study provide significant contributions to the understanding of supply chain and operational management, as well as offering practical insights for laundry business managers to enhance their operational performance.This research uses a "Hypothesis Testing" approach and a "Cross-Sectional" strategy to test the formulated hypotheses. All hypotheses are supported by valid and reliable data. The findings of this study provide significant contributions to the understanding of supply chain and operational management and offer practical insights for laundry business managers in improving their operational performance.
The Influence of Green Supply Chain Management Practices on Customers and Suppliers on Product Quality and Production Costs Akbar, Ali; Santosa, Wahyuningsih; Darasih, Ratna
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.898

Abstract

This study aims to examine the effect of Green Supply Chain Management (MRPH) practices on product quality and production costs. As the concern for environmental sustainability increases, MRPH has become an important element in managing an effective and efficient supply chain. This study evaluates how the implementation of MRPH with customers and suppliers affects product cost and quality. This study found that MRPH provides significant benefits in reducing production costs and improving product quality through internal environmental management and green innovation. The results show that MRPH with suppliers contributes to operational flexibility and cost reduction, while MRPH with customers enhances positive product perception and company reputation. In addition to economic benefits, green practices in the supply chain also play an important role in minimizing environmental impacts, potentially increasing the company's competitiveness in an increasingly environmentally conscious market. This study provides insights on the importance of MRPH integration in their business strategy to achieve cost efficiency and long-term operational sustainability.
Kepemimpinan Menumbuhkan Kreatifitas Siswa dengan Pemanfaatan Media Sosial: Leadership Grows Student Creativity by Utilizing Social Media Nilasari, B. Medina; Darasih, Ratna; Henny, Deliza; Walidaeni, Ihsanul; Pongoh, Andri Sebastian; Rahmawati, Ulfi Naria; Sasantyarini, Sasantyarini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i3.6535

Abstract

Teachers, school principals, and heads of foundations will help create change toward achieving school reform. Change can start by fostering creativity, in this case, through social media. The use of social media needs to be understood from an early age. Knowledge and ability to use social media can be trained starting from junior high school level. Especially for schools that aim to produce entrepreneurs. Students can hone and channel their creative ideas through social media, such as making videos, photos, writing, etc. On YouTube, students can channel their creative ideas to make videos. Students can channel their creative ideas on Instagram by writing photos and even videos. Students can also use other applications on social media. This Community Service (PkM) activity aims to provide educational assistance students need at the Islamic Entrepreneurship Boarding School, Global Cahaya Nubuwah Insani Foundation - Purwakarta. Education is provided in the form of business leadership counseling and the use of social media, which would not be realized without the support of teachers, school principals, and foundations.
Competitive Advantage Strategies for the Success of SMEs in the School of Entrepreneurship Bina Amanah Cordova Wijaya, Richy; Darasih, Ratna; Takaya, Rowlan; Lutfi, M. Yudhi
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v5i2.3634

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy. However, many MSME entrepreneurs lack sufficient understanding of competitive advantage strategies, making it difficult for them to sustain and grow their businesses. This study aims to provide training on competitive advantage strategies for MSME entrepreneurs at the Bina Amanah Cordova Entrepreneurship School (SKBAC). The training was conducted in collaboration with the Faculty of Economics and Business, Universitas Trisakti, through a community service program. The research method involved counseling, experience sharing, and interactive discussions. The results showed an increased awareness and understanding among MSME entrepreneurs regarding differentiation, leadership, and responsiveness. Participants demonstrated improved knowledge and a higher likelihood of implementing competitive advantage strategies in their businesses. This program highlights the importance of continuous education and mentoring to ensure the long-term success of MSMEs.
Pengaruh Kemampuan Digital Terhadap Kinerja Inovasi Hijau: Peran Mediasi Kolaborasi Rantai Pasok Hijau Dan Moderasi Kesadaran Lingkungan Manajemen Puncak Priputranto, Muhammad Abid; Wahyuningsih Santosa; Ratna Darasih; Dorina Widowati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1550

Abstract

Isu perubahan iklim dan kerusakan lingkungan menuntut perusahaan untuk mengadopsi inovasi hijau melalui pengelolaan rantai pasok yang berkelanjutan. Penelitian ini bertujuan menganalisis pengaruh kemampuan digital terhadap kinerja inovasi hijau dengan mediasi kolaborasi rantai pasok hijau dan moderasi kesadaran lingkungan manajemen puncak. Data dikumpulkan dari 228 responden di perusahaan manufaktur di sektor industri pengolahan makanan di Kabupaten Bogor, Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner dan dianalisis dengan metode Structural Equation Modeling (SEM). Pengolahan data dilakukan menggunakan SmartPLS. Hasil menunjukkan bahwa kemampuan digital berpengaruh positif signifikan terhadap kinerja inovasi hijau dan kolaborasi rantai pasok hijau. Kolaborasi rantai pasok hijau juga memediasi positif hubungan tersebut. Kesadaran lingkungan manajemen puncak memoderasi pengaruh kemampuan digital terhadap inovasi hijau dengan efek pelemahan namun tetap signifikan. Temuan ini menegaskan pentingnya integrasi teknologi digital dan kesadaran lingkungan dalam mendorong inovasi hijau perusahaan. Studi ini memberikan kontribusi teoritis dan implikasi praktis bagi perusahaan manufaktur dalam merancang strategi berkelanjutan di era digital.
Agility and Resilience in Cement Industry Supply Chains: Investigating Their Roles in Enhancing Financial Performance Haryanti, Debby Sri; Santosa, Wahyuningsih; Darasih, Ratna; Widowati, Dorina
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1398

Abstract

This study aims to analyze the influence of Supply Chain Management on Financial Performance, with Supply Chain Agility and Resilience as the moderation variables. This study uses a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, and involves 200 respondents from cement manufacturing companies in the Bogor area. The analysis showed that only one of the three hypotheses proved significant, namely the direct influence of Supply Chain Management on Financial Performance (significance value p = 0.024). Meanwhile, the Supply Chain Agility variable did not significantly moderate the relationship between Supply Chain Management and Financial Performance (p = 0.482), nor did the combination of Supply Chain Agility and Resilience (p = 0.345). These findings emphasize the importance of optimizing supply chain management practices to improve a company's financial performance. On the other hand, the effectiveness of the moderation of agility and resilience requires stronger support through technology integration, adaptive information systems, and the development of human resources that are responsive to change, especially in the context of the relatively stable cement industry.
The Role of Big Data Analysis Capabilities in Mediating the Relationship between Sustainable Supply Chain Management Practices and Company Performance in Manufacturing Companies Camila, Syafa Alya; Santosa , Wahyuningsih; Darasih, Ratna; Widowati , Dorina
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1399

Abstract

This study aims to analyze the influence of sustainable supply chain management practices (SSCMP) on operational and environmental performance, with the mediation of big data analysis capabilities (BDAC) as a mediating variable. The research was conducted using a quantitative approach with a hypothesis testing method through Structural Equation Modeling based on Partial Least Squares (PLS-SEM), using primary data from 200 respondents in manufacturing companies. The results of the study show that PBRPB has a significant effect on the increase in BDAC, which then has a positive impact on operational performance. However, sustainability practices do not directly impact operational performance without the support of data technology. On the other hand, sustainable practices can directly improve environmental performance, even though BDAC does not significantly influence environmental aspects or act as a mediator. Other findings suggest that good operational performance significantly contributes to improving environmental performance. These results emphasize the importance of integrating sustainability strategies and analytics technology to drive operational efficiency while fulfilling environmental responsibility. As such, manufacturing companies need to build sustainable, data-driven supply chain systems to increase competitiveness amid market demands and regulations that increasingly emphasize sustainability.
DIGITALISASI RANTAI PASOK TERHADAP KINERJA PERUSAHAAN YANG DIMEDIASI INTEGRASI INTERNAL Widowati, Dorina; Darasih, Ratna; Ibrahim, Harsha Danya
Action Research Literate Vol. 7 No. 9 (2023): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v7i9.165

Abstract

Tujuan dari penelitian ini adalah menganalisis digitalisasi rantai pasok terhadap kinerja perusahaan yang dimediasi integrasi internal. Metode penelitian menggunakan metoda SEM. Jumlah sampel data yang diambil 105 pemilik UKM di Jakarta Timur, Bekasi dan Jawa Barat dengan menggunakan Google form. Rancangan penelitian ini adalah Penelitian pengujian hipotesis dengan menggunakan metode survey. Penelitian pengujian hipotesis (hypothesis testing) atau disebut analytical and predictive. Hasil penelitiannya Terdapat pengaruh positif Digitalisasi Rantai Pasok terhadap Kinerja Perusahaan, Terdapat pengaruh positif Digitalisasi Rantai Pasok terhadap Integrasi Internal Rantai Pasok, Terdapat pengaruh positif Integrasi Internal Rantai Pasok terhadap Kinerja Perusahaan, Terdapat pengaruh positif pengaruh Digitalisasi Rantai Pasok terhadap Kinerja Perusahaan melalui Integrasi Internal Rantai Pasok.
Co-Authors Adinda Salsabila Ali Akbar Amalia Puspita Wardhani Anita Roosmalina Matusin Arlen Verta Ramadhan B. Medina Nilasari, B. Medina Banu Hanif Camila, Syafa Alya Catur Rahayu Martiningtiyas Darasih, Ratna Deliza Henny Dorina Widowati Giawan Nur Fitria Haryanti, Debby Sri Ibrahim, Harsha Danya Koramen Haulian Sirait Kurniawan, Alessandro Kusumasari, R.A Hera Purnami Moch. Sabur Muhammad Yudhi Lutfi Nabila Maharani Nurhayati Pongoh, Andri Sebastian Powell Gian Hartono Priputranto, Muhammad Abid Rahmawati, Ulfi Naria Ratna Darasih Raudha, Sita Noveni Richy Wijaya Rina Hartanti Sabrina Ayu Dewanti Sanita Nurfadilah Santosa , Wahyuningsih Santosa, Wahyuningsih Sasantyarini, Sasantyarini Shabrina, Odelia Putri Susi Dwi Mulyani Takaya, Rowlan Taslim, Keanu Mikhael Driki Trisanti, Nadia Victor Siagian Wahyuningsih Wahyuningsih Walidaeni, Ihsanul Wulan Sari