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All Journal I-ECONOMICS: A Research Journal on Islamic Economics J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial EQIEN - JURNAL EKONOMI DAN BISNIS BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Journal of Research in Business, Economics, and Education RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Parta: Jurnal Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Terapan Ekonomi dan Bisnis (JTEB) SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Simki Economic
Yulian Sahri
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pemberdayaan Koperasi Melalui Penyuluhan Perkoperasian Pada Kelompok Masyarakat Kalsum, Ummi; Hidayat, Randy; Sahri, Yulian; Permana, Arradytia; Muslimin, Amrah; Febriani, Yunita
Jurnal Terapan Ekonomi dan Bisnis Vol 4, No 1 (2024): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v4i1.8864

Abstract

Badan usaha koperasi merupakan bentuk usaha paling ideal dikarenakan anggotanya mempunyai peran ganda yaitu bertindak sebagai pemilik sekaligus sebagai pengguna layanan koperasi. Koperasi adalah badan usaha yang yang keberadaannya diakui dalam UUD 1945 dan diharapkan bisa menjadi soko guru perekonomian Indonesia, tetapi pada faktanya koperasi tidak lebih maju bila dibandingkan dengan badan usaha lainnya. Ini terjadi karena umumnya masyarakat belum mengetahui sistem yang ada di koperasi, maka melalui kegiatan penyuluhan ini, diharapkan masyarakat mengerti dan faham mengenai hakekat koperasi dan pada akhirnya bisa menjalankan usaha koperasi berdasarkan prinsipprinsip koperasi. Kegiatan ini diikuti sebanyak 90 orang dari 18 kecamatan di Kota Palembang. Teknik yang digunakan dalam kegiatan penyuluhan ini menggunakan metode ceramah, studi kasus, dan diskusi kelompok. Kegiatan dilaksanakan di Grand Atyasa Convention Center Palembang tanggal 11 Mei 2023.Kata kunci : pemberdayaan koperasi, penyuluhan koperasi, prinsip koperas
PENGARUH PROFITABILITAS, LIKUIDITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN Sahri, Yulian; Fahmi, Muhammad; Ayassy, Naufal Rafi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16332

Abstract

AbstrakPajak merupakan iuran rakyat kepada Negara berdasarakan undang-undang (yang dipaksakan) dengan tidak mendapatkan jasa timbal (kontraprestasi) yang langsung dapat ditunjukkan dan yang digunakan untuk membayar pengeluaran umum. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 24 perusahaan manufaktur sektor pertanian yang terdaftar di BEI periode 2018-2022. Jumlah sampel yang digunkan dalam penelitian ini sebanyak 11 perusahaan dengan penentuan sampel mengunakan metode purposive sampling. Data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah dokumentasi. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan program SPSS versi16. Hasil Penelitian ini adalah menunjukkan bahwa variabel profitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas tidak berpengaruh terhadap pajak penghasilan badan, dan biaya operasional berpengaruh terhadap pajak penghasilan badan.  Kata Kunci: Profitabilitas, Likuiditas,  Pajak Penghasilan Badan. AbstractTax is a contribution from the people to the State based on the law (which is forced) without receiving any reciprocal services (counter-performance) that can be directly demonstrated and which are used to pay for general expenses. This study aims to determine the effect of profitability, liquidity, and operating costs on corporate income tax. This study is an associative study. The population in this study was 24 agricultural sector manufacturing companies listed on the IDX for the 2018-2022 period. The number of samples used in this study was 11 companies with sample determination using the purposive sampling method. The data used is secondary data. The data collection technique used is documentation. The analysis method used is descriptive statistical analysis, classical assumption testing, and hypothesis testing with the SPSS version 16 program. The results of this study indicate that the profitability variable has an effect on corporate income tax, liquidity does not have an effect on corporate income tax, and operating costs have an effect on corporate income tax. Keywords: Profitability, Liquidity, Corporate Income Tax.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN Sahri, Yulian; Fahmi, Muhammad; Ayassy, Naufal Rafi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16332

Abstract

AbstrakPajak merupakan iuran rakyat kepada Negara berdasarakan undang-undang (yang dipaksakan) dengan tidak mendapatkan jasa timbal (kontraprestasi) yang langsung dapat ditunjukkan dan yang digunakan untuk membayar pengeluaran umum. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 24 perusahaan manufaktur sektor pertanian yang terdaftar di BEI periode 2018-2022. Jumlah sampel yang digunkan dalam penelitian ini sebanyak 11 perusahaan dengan penentuan sampel mengunakan metode purposive sampling. Data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah dokumentasi. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis dengan program SPSS versi16. Hasil Penelitian ini adalah menunjukkan bahwa variabel profitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas tidak berpengaruh terhadap pajak penghasilan badan, dan biaya operasional berpengaruh terhadap pajak penghasilan badan.  Kata Kunci: Profitabilitas, Likuiditas,  Pajak Penghasilan Badan. AbstractTax is a contribution from the people to the State based on the law (which is forced) without receiving any reciprocal services (counter-performance) that can be directly demonstrated and which are used to pay for general expenses. This study aims to determine the effect of profitability, liquidity, and operating costs on corporate income tax. This study is an associative study. The population in this study was 24 agricultural sector manufacturing companies listed on the IDX for the 2018-2022 period. The number of samples used in this study was 11 companies with sample determination using the purposive sampling method. The data used is secondary data. The data collection technique used is documentation. The analysis method used is descriptive statistical analysis, classical assumption testing, and hypothesis testing with the SPSS version 16 program. The results of this study indicate that the profitability variable has an effect on corporate income tax, liquidity does not have an effect on corporate income tax, and operating costs have an effect on corporate income tax. Keywords: Profitability, Liquidity, Corporate Income Tax.
Pendampingan Pemberdayaan Ekonomi Pesantren Melalui Budidaya Ikan Lele dengan Teknologi Sistem Bioflok: Penelitian RZ M Rahman; Yulian Sahri; Widi Samsudin
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2041

Abstract

The implementation of community service consists of several stages, namely preparation, implementation, and evaluation. In the preparation stage, a meeting and discussion were held between the community service team and the Catfish Farming Group at the MBS Al-Manar Farming Group, attended by members of the group from Lempuing District, Ogan Komering Ilir Regency. This meeting also involved the Food Security and Fisheries Service of Ogan Komering Ilir Regency, especially in the field of fisheries cultivation. The purpose of the meeting was to evaluate the condition of the catfish farming business carried out by the group members, with a focus on business management and coordination between related parties, as well as the readiness of the group members and the facilities available to support the implementation of community service activities.
PENGARUH KUALITAS LAYANAN AKADEMIK DAN PROMOSI TERHADAP KEPUASAN MAHASISWA UNTUK MEREKOMENDASIKAN UNIVERSITAS MUHAMMADIYAH PALEMBANG Samsudin, Widi; Fardah, Fagar Pertiwi; Rahman, RZ; Syahril, M.; Sahri, Yulian
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i3.6383

Abstract

ABSTRACT This study aims to analyze the influence of academic service quality and promotion on student satisfaction, as well as its implications for students’ intention to recommend Universitas Muhammadiyah Palembang. The primary focus of this research is to determine the extent to which service quality and promotion contribute to shaping students’ positive perceptions of the institution, which ultimately affects their loyalty through the intention to recommend. This research employs a quantitative method with an associative approach to examine the relationships between variables within a single model framework. The study uses a survey method by distributing closed-ended questionnaires to respondents using a 5-point Likert scale. The population consists of all active students at Universitas Muhammadiyah Palembang, with a sample of 120 students selected through purposive sampling. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 26. The regression test results indicate that academic service quality and promotion have a positive and significant effect on student satisfaction. Furthermore, student satisfaction also has a proven positive and significant effect on their intention to recommend the university. These findings suggest that improving academic service quality and implementing effective promotional strategies are key factors in fostering student satisfaction and loyalty as campus ambassadors. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan akademik dan promosi terhadap kepuasan mahasiswa, serta implikasinya terhadap niat mahasiswa untuk merekomendasikan Universitas Muhammadiyah Palembang. Fokus utama penelitian ini adalah untuk mengetahui seberapa besar kontribusi kualitas layanan dan promosi dalam membentuk persepsi positif mahasiswa terhadap institusi, yang pada akhirnya memengaruhi loyalitas mereka melalui niat merekomendasikan. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif, yaitu untuk melihat hubungan antarvariabel dalam satu kerangka model. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner tertutup kepada responden menggunakan skala Likert 1–5. Populasi dalam penelitian ini adalah seluruh mahasiswa aktif Universitas Muhammadiyah Palembang, dengan jumlah sampel sebanyak 120 mahasiswa yang dipilih menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil uji regresi menunjukkan bahwa kualitas layanan akademik dan promosi berpengaruh positif dan signifikan terhadap kepuasan mahasiswa. Selanjutnya, kepuasan mahasiswa juga terbukti memiliki pengaruh positif dan signifikan terhadap niat mahasiswa untuk merekomendasikan universitas. Temuan ini menunjukkan bahwa peningkatan mutu layanan akademik dan strategi promosi yang efektif menjadi kunci penting dalam membangun kepuasan dan loyalitas mahasiswa sebagai duta kampus.
Pemberdayaan Koperasi Melalui Penyuluhan Perkoperasian Pada Kelompok Masyarakat Kalsum, Ummi; Hidayat, Randy; Sahri, Yulian; Permana, Arradytia; Muslimin, Amrah; Febriani, Yunita
Jurnal Terapan Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v4i1.8864

Abstract

Badan usaha koperasi merupakan bentuk usaha paling ideal dikarenakan anggotanya mempunyai peran ganda yaitu bertindak sebagai pemilik sekaligus sebagai pengguna layanan koperasi. Koperasi adalah badan usaha yang yang keberadaannya diakui dalam UUD 1945 dan diharapkan bisa menjadi soko guru perekonomian Indonesia, tetapi pada faktanya koperasi tidak lebih maju bila dibandingkan dengan badan usaha lainnya. Ini terjadi karena umumnya masyarakat belum mengetahui sistem yang ada di koperasi, maka melalui kegiatan penyuluhan ini, diharapkan masyarakat mengerti dan faham mengenai hakekat koperasi dan pada akhirnya bisa menjalankan usaha koperasi berdasarkan prinsipprinsip koperasi. Kegiatan ini diikuti sebanyak 90 orang dari 18 kecamatan di Kota Palembang. Teknik yang digunakan dalam kegiatan penyuluhan ini menggunakan metode ceramah, studi kasus, dan diskusi kelompok. Kegiatan dilaksanakan di Grand Atyasa Convention Center Palembang tanggal 11 Mei 2023.Kata kunci : pemberdayaan koperasi, penyuluhan koperasi, prinsip koperas
THE EFFECT OF PEOPLE'S BUSINESS CREDIT ON THE PERFORMANCE OF MSMES WITH DIRECT CASH ASSISTANCE AS A MODERATION VARIABLE Jacob, Jufri; Utami, Eva Yuniarti; Rosmawati, Wati; Juminawati, Sri; Sahri, Yulian
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13592

Abstract

Abstract This research is quantitative research with an exploratory approach, an approach that uses a number of previous studies as the main reference in order to obtain elements of novelty and research gaps in the research being carried out. The data used in this research is primary data that researchers obtained through online distribution to rural communities who have MSMEs with a net income of under 5 million. The questionnaire that the researchers distributed contained several statements, namely strongly agree, agree, normal/so-so, disagree and strongly disagree. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this research show that the the Community Business Credit variable can have a positive relationship and have a significant influence on MSME performance because the P-Values value is positive and is below the significance level of 0.05, namely 0.013. This is because People's Business Credit can make MSME capital stronger so that MSME stakeholders can innovate more, produce more varied products, and other things so that ultimately they can improve MSME performance. In contrast to the results of the first hypothesis, in the results of the second hypothesis, the third table of the Path Coefficient shows results that are inversely proportional if the Direct Cash Assistance variable cannot influence employee performance because the P-Values value is above the 0.05 significance level, namely 0.062. This is because the Direct Cash Assistance does not relate to business needs but rather personal needs and other things. Thus, the first hypothesis in this research can be accepted and the second hypothesis in this research cannot be accepted. Keywords: People's Business Credit, Performance Of Msmes, Direct Cash Assistance
PEMANFAATAN PERPUSTAKAAN MINI UNTUK MENINGKATKAN MINAT BACA MASYARAKAT KELURAHAN TALANG PUTRI KECAMATAN PLAJU Sunardi, Sunardi; Mahrom DS, Yudha; Gusmiatun, Gusmiatun; Agusria, Lesi; Afrida, Anggrelia; Hari, Kurnia Krisna; Sarwandy, Agung; Sahri, Yulian
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2646-2651

Abstract

The existence of a mini library in Talang Putri Plaju Village, is very attractive, with a beautiful environment but very few visitors. This is because the administration and environmental conditions of the library are not well organized. The purpose of this service activity is to optimize the benefits of the Taman Edukasi mini library to increase public interest in reading in Talang Putri Village. The method used is counseling to the community and direct assistance to library managers. The time required to complete the activity is one month. The results of the activity show that to increase people's reading interest, it can be done through administrative arrangements, library layout arrangements, outdoor arrangements, and increasing the number of book collections. Some things that can be done are: 1) Make a list of book collections, guest lists, catalogs and visitor rules. 2) Arrange the layout (layout) of books and the correct placement of bookshelves. 3) Arrange a comfortable outdoor environment for readers, and 4) Collaborate with several parties to add to the book collection. The results of the evaluation after one month of service activities are the increasing number of visitors per week, reaching 31 people.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DI AL-MANAR MART Nur Rohman Sholeh, Tio; Sahri, Yulian
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 13, No 1 (2026): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v13i1.2026.319-324

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan konsumen di Al-Manar Mart Pondok Pesantren Al-Manar Muhammadiyah Boarding School. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel sebanyak 56 responden dipilih dengan teknik purposive sampling, yaitu konsumen yang pernah berbelanja di Al-Manar Mart. Pengumpulan data dilakukan melalui kuesioner berskala Likert, kemudian dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, dan regresi linier sederhana melalui bantuan software SPSS. Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen, dengan nilai signifikansi 0,001 0,05 dan koefisien regresi sebesar 0,790. Koefisien determinasi (R²) sebesar 0,798 menegaskan bahwa 79,8% variasi kepuasan konsumen dapat dijelaskan oleh kualitas pelayanan, sedangkan sisanya 20,2% dipengaruhi faktor lain di luar penelitian ini. Dengan demikian, peningkatan kualitas pelayanan yang meliputi kecepatan, ketepatan, keramahan, dan ketersediaan produk menjadi strategi penting dalam meningkatkan kepuasan dan loyalitas konsumen di lingkungan ritel modern pesantren.
Pengaruh Independensi, Mekanisme Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Muhammad Zullian Arif; Nina Sabrina; Yulian Sahri
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.354

Abstract

The research objectives in this study were 1) to determine the effect of independence on the integrity of financial statements 2) to determine the effect of independent commissioners on the integrity of financial statements 3) to determine the effect of institutional share ownership on the integrity of financial statements 4) to determine the effect of the audit committee on the integrity of financial statements 5) to determine the effect audit quality on the integrity of financial statements. Research used associative. There are six variables used, namely independence, independent commissioners, institutional share ownership, audit committee, audit quality, and the integrity of financial reports. The population of this study were 13 automotive and component sub-sector manufacturing companies listed on the Indonesian stock exchange. The samples used were 39 financial reports. The data used is secondary data. The data collection method used in this study is the documentation of financial statements. The data analysis technique used in this study is the normality test, classical assumption test, coefficient of determination, multiple regression analysis, t test assisted by the Statistical Program For Special Science (SPSS). The results of this study indicate that the effect of independence has no positive effect, independent commissioners have no negative effect, institutional share ownership has a negative effect, audit committee has a positive effect, and audit quality has no positive effect on the integrity of financial statements.
Co-Authors Afrida, Anggrelia Agung Aryadi Agusria, Lesi Andayani, Melia Andriansyah Bari Anisa Musdirohmah Arif, Muhammad Zullian Arraditya Permana Arraditya Permana As’ady, Mustofa Ayassy, Naufal Rafi Eva Yuniarti Utami Fakhriansyah, M. Fardah, Fagar Pertiwi Farida Isroani Febriani, Yunita Friski Danu Rakhmat Gumar Herudiansyah Gusmiatun Gusmiatun Hasanah, Titi Herudiansyah, Gumar Hidayat, Randy Jacob, Jufri Juminawati, Sri Kosim, Belliwati Kurnia Krisna Hari Kusiyah Lis Djuniar Lulu Sabila M. Guruh Putra Sadewo M. Orba Kurniawan M. Rafly M. Rizky M. Sultan Fajri Made Susilawati Marwa Aliyyah Melia Nanda Mizan, Mizan Mugi Juwono Muhammad Fahmi Muhammad Hijrah Agung Sarwandy Muhammad Zullian Arif Muslimin, Amrah Nur Rohman Sholeh, Tio Permana, Arraditya Permana, Arradytia putri, resti aulia Rahman, RZ Restu Nugraha Rosmawati, Wati RZ M Rahman Sabrina, Nina Sabrina, Nina Salsabila Nurhasanah Sarwandy, Agung Sri Juminawati Sugeng Santoso Sumita Sumita sunardi sunardi Sunardi Sunardi Sunardi, Sunardi Syahril, M. Toni Nurhadianto Tri Wulandari Ummi Kalsum Usmany, Paul Utami, Eva Yuniarti Wati Rosmawati Welly, Welly Widi Samsudin Yudha Mahrom