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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Online Insan Akuntan Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Journal of Economics and Business Letters Jurnal Ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Golden Ratio of Auditing Research Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pelita Manajemen Revenue: Lentera Bisnis Manajemen Jurnal Pustaka Dianmas Margin: Jurnal Lentera Managemen Keuangan Central Community Development Journal Jurnal Akuntansi Jurnal Karya untuk Masyarakat (JKuM)
Islamiah Kamil
Accounting, Business And Social Sciences, Dian Nusantara University
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Edukasi Financial Management Behaviour Untuk Meningkatkan Melek Literasi Keuangan Kamil, Islamiah; Kabdiyono, Era Agita; Parashakti, Ryani Dyan; Irawan, Indra Ade
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 02 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i02.867

Abstract

The purpose of this community service activity is to increase financial literacy in the Tidung Island community, the South Thousand Islands DKI Jakarta through Financial Management Behavior Education. The stages of activities carried out include the stages of preparation, implementation, and monitoring. Based on the community service activities that have been carried out, it can be concluded that Financial Management Behavior Education from (1) the financial knowledge dimension can be understood in terms of Financial Management Behavior knowledge. This has the meaning that the Financial Management Behavior Education service is carried out well so that it can be accepted by the participants. (2) The financial behavior dimension can also be well understood, this has the meaning that the Financial Management Behavior Education service is carried out well so that in terms of skills the participants are able to apply Financial Management Behavior in everyday life. (3) The financial attitude dimension has been well understood, this has the meaning that the Financial Management Behavior Education service is well implemented so that in terms of attitude the participants can behave carefully regarding their personal finances or company finances so that they can make financial reports each period.
Implementasi Strategi Lulus Tepat Waktu Sarjana Strata Satu (S1) dalam Era Digital Kamil, Islamiah; Irawan, Indra Ade; Ratnasari, Anita; Wahyuningsih, Erfiana; Ariani, Meiliyah
Jurnal Pengabdian Kepada Masyarakat Vol 5 No 01 (2024): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v5i01.1029

Abstract

Higher education faces new challenges in managing the rapid development of digital technology. One issue that requires attention is the on-time graduation rate of undergraduate students (S1). This research aims to develop and implement effective strategies in increasing the on-time undergraduate graduation rate in the digital era. The community service method is used as an approach in integrating theoretical approaches with practice in the field. This service involves collaboration between Dian Nusantara University, Pancasila University and Prof. University. Dr. Moestopo (Religious), students, and industry to design learning programs that are responsive to student needs in the digital era. The result of this service is the development of technology-based strategies that support online learning, personalized academic mentoring, and the use of data analytics to monitor student academic progress. The evaluation showed a significant increase in the on-time undergraduate graduation rate. The practical implication of this service is the adoption of strategies that have proven effective by other higher education institutions in mitigating the challenges of on-time graduation in the digital era.
Stereotypical Representation Of Professional Behavior Of Accountants In Cinematographic Technology Based On The Code Of Ethics Of The Accounting Profession Kamil, Islamiah; Ghazy Arkan, Haidar; Fadjar Kurniawan, Donie
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3429

Abstract

This study aims to analyze the stereotypical representation of accountant professional behavior in cinematographic technology and how the stereotypical representation of accountant professional behavior is in accordance with or contrary to the code of ethics of the accounting profession. In the media of cinematography, accountants are often depicted with certain stereotypes that can affect the public's perception of the accounting profession. This study uses a qualitative method with content analysis from various movies and television series featuring accountant characters. Data was collected through literature review, observation, and interviews with experts in the field of accounting and cinematography. The results show that many of the accountant's representations in cinematography tend to focus on negative aspects such as dishonesty, boredom, and greed. These stereotypes often do not reflect the reality of the accounting profession governed by a strict code of ethics, including the principles of integrity, objectivity, and professionalism. This study emphasizes the importance of more accurate and balanced representation in the media to avoid public misconceptions about the accounting profession. Recommendations from the study include increased collaboration between the film industry and accountant professional organizations to ensure fairer and more educational representation. In addition, this research encourages filmmakers to better understand and respect the code of ethics of the accounting profession in their works.
Corporate Governance Review, Carbon Emission Disclosure and Corporate Value: A Study on Energy Sector Companies Listed on the Indonesia Stock Exchange Yolifiandri, Yolifiandri; Kamil, Islamiah; Anjarwati, Sri; Royani Damayanti, Ida; Parashakti, RD
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3838

Abstract

Protecting the natural environment is a very important responsibility for all people and organizations. The natural environment includes all the natural elements that make up the Earth's living system, including air, water, soil, and all living things that live in it. It has an important role, because it provides the necessary resources for humans and other living things. If we do not pay attention to the environment, then Nature will be damaged and the environment around us will become polluted, of course it can be detrimental to human life and also have the impact of damage in the future. One of the major contributors to environmental damage is from industry. Therefore, the author tries to provide proposals that are expected to be solutions to prevent environmental damage to the business world and also as a form of participation in environmental concern and is expected to increase the value of the Company. The author will explain the problems related to how to increase the value of the Company which has been with the image of the Company can only take advantage of nature without taking into account the damage caused. The author not only discusses how to increase the value of the Company, but also discusses how to have good corporate governance by paying attention to the surrounding environment, namely by discussing carbon emission disclosure. The author uses the social documentation analysis method which is expected to find theories and examine factors that can raise the Company while still paying attention to the environment by conducting research on companies from industries listed on the Indonesia Stock Exchange. This research is useful as a result of the implementation of good governance and the disclosure of carbon emissions as a further mitigation of natural damage.
Implementation of the asset management system in PT. Bara Prima Utama Asmara, Rina Yuliastuty; Kamil, Islamiah; Akbar, Muhammad Iqbal; Ariani, Meiliyah
Central Community Development Journal Vol. 4 No. 2 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/ccdj.v4i2.345

Abstract

Effective asset management is a key factor for supporting the sustainability of mining company operations. This community benefits from the execution of the Resource Administration Framework at PT. Bara Prima Utama, which works within the coal mining division. This framework is planned to improve the proficiency of observing, upkeeping, and administering the company's settled resources to optimize resource utilization and decrease operational costs. Through the application of data innovation in resource information administration, a company can distinguish resource conditions in real time and make quicker and more exact vital choices. In expansion, preparation for asset administration staff is additionally carried out to guarantee the ability to work this unused system. This execution is anticipated to extend the efficiency and support of a company's operations and amplify the life of resources. This program also bolsters the company's commitment to a more proficient and dependable administration of assets.
Edukasi Pelaporan Keuangan Koperasi Berdasarkan Standar Akuntansi Keuangan Entitas Privat (SAK EP) Kamil, Islamiah; Istianingsih; Yolifiandri; Anjarwati, Sri; Irawan, Indra Ade
Jurnal Pengabdian Kepada Masyarakat Vol 6 No 01 (2025): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v6i01.1269

Abstract

Cooperative Financial Reporting Education Based on the Financial Accounting Standards for Private Entities (SAK EP) is an important step in improving the transparency, accountability, and governance of cooperatives. This standard is designed to ensure that cooperative financial statements are prepared with accounting principles that are accurate, relevant, and comparable, thus supporting better decision-making by stakeholders. This community service program aims to increase the understanding of cooperative members, administrators, and other stakeholders on the importance of implementing SAK EP. This activity includes socialization, training, as well as in-depth discussions to identify challenges in the implementation of this accounting standard. Some of the barriers often encountered in its implementation include a lack of accounting understanding, limited human resources, and resistance to changes in the financial reporting system. Therefore, the program also focuses on compliance improvement strategies, such as continuous training, technical assistance, and provision of adequate resources for cooperatives. It is expected that with this education and assistance, cooperatives can prepare more transparent and accurate financial statements, increasing credibility in the eyes of members and other stakeholders. Effective implementation of SAK EP not only strengthens the financial stability of cooperatives but also encourages economic growth based on justice and togetherness. With better reporting, cooperatives can attract more investment, increase access to financing, and strengthen public confidence in the cooperative system in Indonesia.
DAMPAK PAJAK DIGITAL TERHADAP PERILAKU WAJIB PAJAK ORANG PRIBADI DALAM EKOSISTEM E-COMMERCE INDONESIA Kamil, Islamiah; Yolifiandri, Yolifiandri
Jurnal Manajemen dan Bisnis Vol 4, No 2 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i2.4848

Abstract

This study aims to analyze the impact of digital tax implementation on the behavior of individual taxpayers transacting in Indonesia's e-commerce ecosystem. Digital tax is a policy implemented to regulate and increase state revenue from the digital economy sector, but its implementation can influence consumer behavior in conducting online transactions. This research uses a quantitative method with a survey approach involving 200 respondents who actively transact on various e-commerce platforms, such as Tokopedia, Shopee, Lazada, and Bukalapak. The collected data were analyzed using linear regression methods to measure the relationship between digital tax and changes in consumer behavior, including purchasing decisions and compliance with tax obligations. The analysis results show that digital tax has a significant impact on purchasing behavior, where respondents reduced transaction frequency due to price increases after tax. On the other hand, respondents demonstrated increased awareness and compliance with tax obligations after the introduction of digital tax. These findings provide insights into the impact of digital tax policies on consumer behavior and tax compliance in the e-commerce sector, as well as the importance of an appropriate approach in implementing this policy.
THE INFLUENCE OF MATERIALISM SELF CONTROL AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR IN ONLINE MARKETPLACE WITH IMPULSIVE BUYING AS AN INTERVENING VARIABLE Kamil, Islamiah; Ariani, Meiliyah; Irawan, Indra Ade
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.644 KB) | DOI: 10.61990/ijamesc.v1i1.5

Abstract

This study uses a type of quantitative research, the aim is to determine the magnitude of the influence of Materialism Self Control and Financial Attitude Against Financial Management Behavior in Online Marketplaces with Impulsive Buying as Intervening Variables. The sample used in this study was 200 Online Marketplace Users in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas. This study uses primary data with a questionnaire. The analytical method used to test the hypothesis is path analysis The results of the study show that there is a direct effect of Materialism Self Control and Financial Attitude on Financial Management Behavior in the Online Marketplace user community. Based on the path analysis test, the results of the direct and indirect effects of Materialism Self Control and Financial Attitude on Financial Management Behavior in the Online Marketplace user community through Impulsive Buying The result shows that the direct effect is greater than the indirect effect.
Enhancement of the Safety and Efficiency of Electrical Installations at UKM Kemuning Mandiri to Foster Sustainable Production Wahyuningsih, Erfiana; Ayuningtyas, Belinda; Kamil, Islamiah; Pratiwi, Ganjar Febriyani; Arifin, Tri Nur
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.6167

Abstract

At UKM Kemuning Mandiri in Cogreg Village, we improved understanding and safety in the operation of electrical devices by introducing a regular maintenance program, providing training, and performing repairs to electrical installations. We identified a lack of knowledge regarding safe electrical installations as the primary cause of work accidents and equipment damage. We utilized training materials to convey the importance of routine maintenance, the safe use of electrical outlets, and standard installation procedures. We assess the existing electrical installation and provide recommendations for enhancement. These recommendations include the installation of supplementary safeguards, such as UPS and stabilizers, to reduce the likelihood of power outages and voltage fluctuations. In order to assist the implementation of the Key Performance Indicators (KPI) of the university, both students and lecturers are involved. These KPIs include the experiences that students have had off campus as well as the involvement of lecturers in community activities. We anticipate that this program will improve students' understanding of electrical safety, decrease the risk of equipment damage, prolong the life of production tools, and boost the productivity of small and medium-sized enterprises. We also anticipate that the maintenance program's sustainability will significantly lower the risk of workplace accidents and equipment damage.
Mastering ICOFR: Building Effective Internal Control Systems For Compliance And Financial Reporting Accuracy Yuliastuty Asmara, Rina; Iqbal , Muhammad; Kamil, Islamiah
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6487

Abstract

The GNV Learning Center, acting as the community engagement partner, had difficulties enhancing the participants' competences within the context of implementing Internal Control Over Financial Reporting (ICOFR). Additionally, a significant number of trainees came from businesses that did not have sufficient documentation of their internal controls and had minimal experience recognizing risks or evaluating their effectiveness. In order to address these deficiencies, a community service program with the name "Mastering ICOFR: Building Effective Internal Control Systems for Compliance and Financial Reporting Accuracy" was developed. The program's objective is to enhance both the theoretical grasp of the COSO framework and the practical skills associated with it. The program was presented in a variety of formats, including interactive seminars, group exercises, discussions based on real-world scenarios, and simulations of internal audits. Additionally, participants were provided with access to digital modules and online mentoring support for a period of three months, in addition to the in-person training that lasted for two days. The evaluation, which consisted of pre- and post-tests, revealed that the participants' abilities had improved by an average of 33 percent. A number of significant learning outcomes were the enhancement of risk mapping, the recording of internal controls, and the capability to identify gaps in the system. This program was successful in contributing to the development of a culture that prioritizes compliance, accountability, and transparency within the organizations that made up the participants. We recommend replicating the program model in other industries facing comparable governance difficulties due to its adaptability.
Co-Authors Abdullah, M. Al Faruq Alfiqomah, Fidya Ayu Anita Ratnasari Anjarwati, Sri Anjarwati, Sri Anrie Suryaningrat Apriani, Ari Ari Apriani Azkiah, Neza Belinda Ayuningtyas Damayanti, Ida Royani Dara, Dara Dewi Anggraini Dewi Anggraini Didin Hikmah Perkasa Estiarto, Lintang Putri Fadjar Kurniawan, Donie Fathihani Fathihani Firdaus Firdaus Foster Herwin Dachi Ghazy Arkan, Haidar Hendi Prihanto Henri Septanto, Henri Ida Royani Damayanti Ika Puji Saputri Indra Ade Irawan IQBAL , MUHAMMAD Irawan , Indra Ade Irawan, Indra Ade Istianingsih Kabdiyono, Era Agita Khaled, Januar Komarudin Komarudin Kuswara, Sandy Madini, Fauzan Taufiq Magita, Magita Magito Magito Magito, Magito Manshur, Tubagus Mathew Parlindugan Aruan Meiliyah Ariani, Meiliyah Meiliyah Ariyani Muhammad Al Faruq Abdullah Muhammad Iqbal Muhammad Iqbal Akbar Nirwan Mulyatno Nurhasanah Nurhasanah Nurkhotimah, Elma Parashakti, RD Parashakti, Ryani Dyan Pratiwi, Ganjar Febriyani Putri, Indah Arini Rahmawati, Rahmawati Ramadhan, Aditya Rian Randyantini, Vely Rina Yuliastuty Asmara Royani Damayanti, Ida Ruhiman, Maman Ryani Dhyan Parashakti Sari, Fitria Nofita Septiana, Rana Setiyo Purwanto Sri Anjarwati Tri Nur Arifin Venni, Riska Wahyuningsih, Erfiana Wati, Dwi Ambar Watriningsih, Watriningsih Wuryandari, Nur Endah Retno Yanti Fransiska Yolifiandri Yolifiandri Yolifiandri Yolifiandri, Y. Yolifiandri, Yolifiandri Yuliastuty Asmara, Rina Zulhawati