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All Journal Jurnal Akuntansi Profesi JAM : Jurnal Aplikasi Manajemen MIX : Jurnal Ilmiah Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Indonesian Journal of Community Services eCo-Buss Jurnal Abdi Insani BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Journal of Social Research eCo-Fin Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Sultan Agung JAMAS: Jurnal Abdi Masyarakat JFAS : Journal of Finance and Accounting Studies Jurnal Pengabdian Kepada Masyarakat Al-Amin
Chrisna Suhendi
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Pemberdayaan Masyarakat melalui Pendampingan Pendirian Bank Sampah di Kampung Juwono Kelurahan Mangunharjo Kecamatan Tembalang Kota Semarang Suhendi, Chrisna; Setyawan, Hendri; Warsito, Budi; Sumiyati, Sri
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.18-25

Abstract

Pengelolaan sampah menjadi masalah kritis di Kampung Juwono, Kelurahan Mangunharjo, Kota Semarang, yang ditandai dengan peningkatan volume sampah dan kurangnya pengelolaan yang efektif. Penelitian ini bertujuan untuk meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan sampah melalui pembentukan bank sampah sebagai solusi berkelanjutan. Metode yang digunakan mencakup tahapan pra-kegiatan untuk identifikasi masalah dan kesepakatan solusi dengan pemangku kepentingan, sosialisasi untuk menanamkan konsep 3R (Reduce, Reuse, Recycle) dan pentingnya bank sampah melalui penyampaian materi, diskusi, serta sesi tanya jawab, dan tahap tindak lanjut untuk mengevaluasi pemahaman peserta, pembentukan pengurus bank sampah, serta monitoring pelaksanaan pertama penimbangan sampah. Sasaran kegiatan ini adalah ibu-ibu PKK/Dasawisma dan tokoh masyarakat di RT 2 RW 3 Kampung Juwono. Melalui pelatihan dan pembekalan, diharapkan masyarakat memiliki motivasi tinggi untuk memilah dan mengelola sampah dari sumbernya. Hasil kegiatan menunjukkan peningkatan kesadaran dan partisipasi aktif masyarakat dalam pengelolaan sampah yang berkelanjutan. Implementasi bank sampah diharapkan tidak hanya mengurangi volume sampah yang dibuang ke Tempat Pembuangan Akhir (TPA), tetapi juga mendukung kelestarian lingkungan serta memberikan manfaat ekonomi bagi warga melalui konsep 3R. Pendekatan komprehensif dan kolaboratif antara pemerintah, industri, dan masyarakat diperlukan untuk memastikan keberhasilan dan keberlanjutan program ini.Waste management has become a critical issue in Kampung Juwono, Mangunharjo Village, Semarang City, characterized by increasing waste volume and inadequate management. This study aims to raise community awareness about the importance of waste management through the establishment of a waste bank as a sustainable solution. The methods employed include pre-activity stages for problem identification and agreement on solutions with stakeholders, socialization to instill the 3R (Reduce, Reuse, Recycle) concept and the importance of a waste bank through material delivery, discussions, and Q&A sessions, and follow-up stages to evaluate participants' understanding, form the waste bank management, and monitor the initial waste weighing activity. The target of this activity is the PKK/Dasawisma members and community leaders in RT 2 RW 3 Kampung Juwono. Through training and provision of materials, the community is expected to have high motivation to sort and manage waste from its source. The activity results show an increase in awareness and active participation of the community in sustainable waste management. The implementation of the waste bank is expected not only to reduce the volume of waste disposed to the Final Disposal Site (TPA) but also to support environmental sustainability and provide economic benefits to residents through the 3R concept. A comprehensive and collaborative approach between the government, industry, and community is required to ensure the success and sustainability of this program.
Pengaruh Efektivitas Laporan Keuangan & Kualitas Laporan keuangan Terhadap Kinerja UMKM Febriyanti, Sekar Ayu; Suhendi, Chrisna
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2470

Abstract

UMKM merupakan sektor usaha mikro, kecil, dan menengah yang berperan sebagai tulang punggung utama pada perekonomian Indonesia. Meskipun perkembangan zaman berlangsung sangat cepat, sektor ini masih dihadapkan berbagai tantangan, salah satunya adalah rendahnya kinerja usaha. Penelitian dilakukan dengan tujuan mengevaluasi serta menganalisis bagaimana efektivitas dan kualitas laporan keuangan memberi pengaruh terhadap kinerja UMKM. Pendekatan kuantitatif dengan sumber data primer berupa kuesioner digunakan dalam penelitian ini. Sampel penelitian terpilih 100 responden pemilik atau pengelola UMKM yang berada di Kabupaten Kendal. Sampel diambil melalui metode non random sampling menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui software SPSS.30. Penelitian menunjukkan hasil bahwa efektivitas dan kualitas laporan keuangan berpengaruh positif signifikan terhadap kinerja UMKM, dengan nilai Adjusted R² sebesar 0,647 dan p < 0,001.
Kepatuhan Wajib Pajak Orang Pribadi Dengan Sanksi Pajak Sebagai Variabel Moderasi Putra, Romy Dwi; Suhendi, Chrisna
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 2 (2025): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i2.9855

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kesadaran wajib pajak, pengetahuan pajak terhadap kepatuhan wajib pajak terhadap sanksi pajak sebagai variabel moderasi. Metode pengambilan sampel yang digunakan adalah simple random sampling dengan ukuran sampel 400 responden. Penelitian ini menggunakan metode analisis dengan pendekatan Partial Least Square (PLS) menggunakan software WarpPLS. Pengumpulan data dilakukan dengan menggunakan teknik kuesioner. Berdasarkan hasil uji hipotesis, kesadaran wajib pajak dan pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan sanksi pajak tidak mampu memoderasi kesadaran wajib pajak akan kepatuhan wajib pajak dan sanksi pajak tidak mampu memoderasi pengetahuan pajak terhadap kepatuhan wajib pajak. Hal ini menunjukkan bahwa faktor eksternal mampu menurunkan kepatuhan wajib pajak meskipun wajib pajak memiliki kesadaran dan pengetahuan tentang perpajakan, hal ini mampu menegaskan teori atribusi dan theory of planned behavior
Pengaruh Kualitas Kredit dan Tingkat Suku Bunga Kredit terhadap Profitabilitas Bank di BEI Tahun 2021–2023 Ayu Fitria, Diah; Suhendi, Chrisna
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.96012

Abstract

Perkembangan ekonomi mendorong peningkatan kebutuhan kredit dari masyarakat, sehingga perbankan memiliki peran strategis dalam penyaluran dana. Namun, kualitas kredit dan tingkat suku bunga kredit menjadi faktor penting yang dapat memengaruhi profitabilitas bank secara langsung. Penelitian ini bertujuan menganalisis pengaruh Non Performing Loan (NPL) dan suku bunga kredit (SBK) terhadap profitabilitas (ROA) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Metode yang digunakan adalah deskriptif kuantitatif dengan pendekatan explanatory research dan analisis regresi linear berganda menggunakan SPSS. Sampel terdiri dari 123 perusahaan perbankan. Hasil menunjukkan bahwa NPL berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan SBK tidak berpengaruh terhadap profitabilitas (ROA). Dengan demikian, semakin tinggi NPL, semakin rendah profitabilitas bank, sementara fluktuasi suku bunga kredit tidak berpengaruh terhadap profitabilitas bank.
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI 2021-2023 Aprilia, Asa Laili; Suhendi, Chrisna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6228

Abstract

Penelitian ini menginvestigasi pengaruh profitabilitas, likuiditas, pertumbuhan penjualan, dan struktur aset terhadap struktur modal pada perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Sampel penelitian terdiri dari 22 perusahaan yang dipilih menggunakan metode purposive sampling dengan kriteria memiliki profitabilitas positif dan menyajikan laporan keuangan auditan. Meskipun secara simultan keempat variabel tersebut signifikan, hasil analisis parsial menunjukkan bahwa hanya likuiditas yang berpengaruh negatif dan signifikan terhadap struktur modal, selaras dengan Pecking Order Theory yang menyatakan perusahaan cenderung mengurangi utang jika memiliki kas internal yang kuat. Hasil penelitian menekankan pentingnya pengelolaan likuiditas dalam keputusan pendanaan perusahaan.
Dekonstruksi Pola Penelitian Skripsi Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Unissula Periode 2020 - 2024 Melalui Pendekatan Bibliometrik Nunky Figo Setyawan; Chrisna Suhendi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

— This study deconstructs undergraduate thesis research patterns at the Faculty of Economics and Business, Sultan Agung Islamic University (2020-2024) using bibliometric analysis. It aims to identify topic trends, analyze thematic clusters, and evaluate research gaps in accounting student theses. Using a descriptive-quantitative approach, the research analyzed 1,405 theses through purposive sampling. Secondary data (titles, keywords, authors, publication years) were processed using Publish or Perish and VOSviewer for conceptual network visualization. Analysis focused on keyword co-occurrence frequency, topic clustering, and identifying trends and research gaps. Results revealed 12 thematic clusters from 164 keywords (minimum 5 occurrences). Findings show saturation in conventional topics (profitability, company size, corporate governance) while contemporary topics (Special Allocation Funds, Islamic contracts, accountability, audit tenure, religiosity, audit quality) remain under-explored. Overlay visualization demonstrates topic development stagnation with publication concentration in 2022, though sustainability reporting and financial literacy increased in 2023. This research provides a comprehensive map of accounting thesis research trends for curriculum development, improved academic guidance, and alignment with industry needs. The study highlights the need to diversify research topics beyond traditional areas and encourage exploration of emerging themes relevant to current business and accounting practices
Pendampingan Penyusunan Laporan Keuangan untuk UMKM Binaan Yayasan Dharma Bhakti Muslim Indonesia (YDBMI) Setyawan, Hendri; Chrisna Suhendi
Jurnal Pengabdian Kepada Masyarakat Al-Amin Vol. 1 No. 2 (2023): July 2023
Publisher : STAI Al-Amin Gersik Kediri Lombok Barat-NTB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54723/jpa.v1i2.76

Abstract

Micro, Small and Medium Enterprises (MSMEs) are recognized as the backbone of the national economy in many countries, including Indonesia. Even so, there are problems related to financial management, especially accounting records. Orderly accounting records will lead to financial reports that are relevant and reliable for decision making by various parties. Technological advances accompanied by the widespread use of gadgets such as cell phones have opened opportunities for the use of accounting technology in the form of android applications that are operated by cell phones. Of the various applications on the market, the “Si Apik” application was chosen. This application was developed by Bank Indonesia. This community service aims to provide assistance in the use of Android-based accounting applications for the preparation of MSME financial reports. The target group of MSMEs are those under the guidance of the Indonesian Muslim Dharma Bhakti Foundation (YDBMI). The series of mentoring activities consists of pre-activities, motivational materials on financial management, accounting basics and the practice of inputting “Si Apik” application data.
Digital Literacy and Digital Financial Literacy Enhancement Program for Karang Taruna members : Program Peningkatan Literasi Digital dan Literasi keuangan Digital bagi Anggota Karang Taruna Setyawan, Hendri; Suhendi, Chrisna
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i3.23807

Abstract

The "Enhancing Digital Literacy and Digital Financial Literacy" program is highly relevant due to the increasing use of the internet and digital financial transactions. It is essential for community members to understand online ethics and financial security. This program targets members of the Karang Taruna RT 2 RW 3, Mangunharjo Village, Tembalang District, Semarang City. Activities include seminars and interactive discussions. The program aims to improve digital literacy and digital financial literacy among Karang Taruna RT 2 RW 3 members, Mangunharjo. Through seminars and interactive discussions, participants' understanding of internet ethics, digital security, and digital financial management improved by 87%. This program highlights the importance of continuous education in building resilient communities capable of facing the ever-evolving digital challenges
PENDAMPINGAN PEMBUKUAN BANK SAMPAH SEBAGAI PENDUKUNG EKONOMI SIRKULAR DI RW 3 KELURAHAN MANGUNHARJO KECAMATAN TEMBALANG KOTA SEMARANG Yulianto, Ahmad Rudi; Setyawan, Hendri; Suhendi, Chrisna
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3302

Abstract

Community-based waste management through the waste bank in RW 3 Mangunharjo Subdistrict faced significant constraints, particularly in its manual, decentralized, and error-prone bookkeeping system, which resulted in low transparency and reduced public trust. Nevertheless, waste banks are practical implementations of the circular economy that transform waste into valuable economic resources. This community service activity aimed to enhance the waste bank's administrative governance to be more orderly, accountable, and sustainable, thereby strengthening its role as a micro-level circular economy enabler. The methodology employed was a participatory approach consisting of four interconnected stages: initial identification and coordination, technical training and assistance (manual and Excel bookkeeping), implementation and monitoring, and evaluation and follow-up, including the drafting of Standard Operating Procedures (SOP). The program's results demonstrate substantial governance improvement through the implementation of an integrated bookkeeping system, combining standardized manual recording (Master Transaction Book and Customer Savings Book) with digitalization based on Microsoft Excel. This improvement increased transparency, accelerated the reporting process, minimized data loss risk, and directly fostered public trust and participation. The increased participation and volume of managed waste led to a rise in the economic value from waste sales, a true reflection of the circular economy cycle. In conclusion, the provision of an efficient and transparent bookkeeping system is the primary prerequisite that was successfully met for the waste bank to effectively function as a key actor in driving circular economy sustainability.
Co-Authors Aprilia, Asa Laili Ayu Fitria, Diah Budi Warsito Fathimatuzzahro, Fathimatuzzahro Febriyanti, Sekar Ayu Fitriani, Laili Hendri Setyawan Hendri Setyawan Ikhwani, Aziz Indri Kartika, Indri Lailatul Elvia, Trisna Luluk Muhimatul Ifada Lutfi Nurcholis Maya - Indriastuti Nugrahini, Dian Essa Nunky Figo Setyawan Putra, Romy Dwi RR. Ella Evrita Hestiandari Setyawan*, Hendri Shabri Dwi Fijayanto Sri Sumiyati Utami, Luci Delayani Yulianto, Ahmad Rudi