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Penyuluhan Nilai Ekonomi Sampah Rumah Tangga Bagi Masyarakat Kelurahan Duri Selatan Sumiyarti; Ovy Noviati Nuraini Magetsari; Triyanto; Lunna Febrin Noviana; Ahmad Revo Ganani
ADI Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): ADI Pengabdian Kepada Masyarakat
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/adimas.v2i2.515

Sampah rumah tangga merupakan salah satu sumber yang mendatangkan manfaat ekonomi bagi rumah tangga. Namun hal tersebut terkendala oleh kurangnya pengetahuan dan keterbatasan wawasan tentang nilai ekonomi sampah rumah tangga dan cara pemanfaatannya. Kondisi ini dialami oleh masyarakat Kelurahan Duri Selatan, Jakata Barat dan Komunitas Belajar Bahasa Bersama sebagai mitra kegiatan. Oleh karena itu, kegiatan ini bertujuan untuk memberikan tambahan pengetahuan dan wawasan tentang nilai ekonomi sampah rumah tangga. Metode yang digunakan pada kegiatan ini adalah presentasi dan diskusi tanya jawab secara luring. Kegiatan berlangsung pada Sabtu, 30 Januari 2021 di Aula Kelurahan Duri Selatan dengan temuan yang menunjukkan hasil bahwa 61,5% peserta dari 52 orang mengetahui bahwa sampah terbanyak yang dapat dimanfaatkan adalah sampah plastik beserta cara pengolahannya setelah mengikuti penyuluhan. Dengan demikian perlunya kegiatan pengabdian masyarakat lanjutan berupa pelatihan produksi membuat produk daur ulang agar manfaat ekonominya dapat dinikmati oleh masyarakat sekitar.

ANALISIS TAX EFFORT DAERAH DI INDONESIA Ade Aida; Dini Hariyanti; Sumiyarti
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.13818

This study was conducted to analyze the effect of central government transfers on regional taxation efforts covering districts/cities in Indonesia in the 2015-2019 range after the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Levie/ Pajak Daerah dan Retribusi Daerah (UU PDRD). This study uses a quantitative analysis approach, with an econometric model of panel data regression (unbalanced panel. The data used is in a span of 5 years, starting from 2015 to 2019 in regencies/cities in Indonesia except for cities in DKI Jakarta Province. The dependent variable used is Tax Effort is used, while the variables used in this study include General Allocation Fund/ Dana Alokasi Umum (DAU), Special Allocation Fund/ Dana Alokasi Khusus (DAK), Revenue Sharing Fund/ Dana Bagi Hasil (DBH), Population, Poor Population, and Administrative Status. Based on the results of panel data processing using regression analysis techniques, it shows that the central government transfer funds allocated to the regions through the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a negative effect on tax effort, while the Revenue Sharing Fund (DBH) has a negative effect on tax effort. positive on regional tax effort. In addition, the results of the study also showed that the population had a negative effect on the tax effort, the number of poor people had a positive effect on the tax effort and administrative status which indicated whether the area was included in the status of a city or district area did not affect the regional tax effort. With the research results obtained, it can provide an overview of the behavior of local governments in responding to the mechanism of fiscal decentralization, especially with the many types and amounts of transfer funds to the regions, coupled with the transfer of authority to manage Rural and Urban Land and Building Taxes/ Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) and Land Rights Acquisition Fees and Buildings/ Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) become part of the district/city local government.

ANALISIS TAX EFFORT DAERAH DI INDONESIA Ade Aida; Dini Hariyanti; Sumiyarti
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.13818

This study was conducted to analyze the effect of central government transfers on regional taxation efforts covering districts/cities in Indonesia in the 2015-2019 range after the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Levie/ Pajak Daerah dan Retribusi Daerah (UU PDRD). This study uses a quantitative analysis approach, with an econometric model of panel data regression (unbalanced panel. The data used is in a span of 5 years, starting from 2015 to 2019 in regencies/cities in Indonesia except for cities in DKI Jakarta Province. The dependent variable used is Tax Effort is used, while the variables used in this study include General Allocation Fund/ Dana Alokasi Umum (DAU), Special Allocation Fund/ Dana Alokasi Khusus (DAK), Revenue Sharing Fund/ Dana Bagi Hasil (DBH), Population, Poor Population, and Administrative Status. Based on the results of panel data processing using regression analysis techniques, it shows that the central government transfer funds allocated to the regions through the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a negative effect on tax effort, while the Revenue Sharing Fund (DBH) has a negative effect on tax effort. positive on regional tax effort. In addition, the results of the study also showed that the population had a negative effect on the tax effort, the number of poor people had a positive effect on the tax effort and administrative status which indicated whether the area was included in the status of a city or district area did not affect the regional tax effort. With the research results obtained, it can provide an overview of the behavior of local governments in responding to the mechanism of fiscal decentralization, especially with the many types and amounts of transfer funds to the regions, coupled with the transfer of authority to manage Rural and Urban Land and Building Taxes/ Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) and Land Rights Acquisition Fees and Buildings/ Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) become part of the district/city local government.

Peran Asuransi Syariah dalam Menguatkan Islamic Entrepreneurship Berbasis Halal Protection: Pengabdian Soeharjoto Soeharjoto; Husna Leila Yusran; Sumiyarti; Debbie Aryani Tribudhi; Deni Mukti Hidayat; Adi Rosyadi; Teguh Supriyadi; Saiful Ali
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4798

Low insurance literacy, especially Sharia insurance, poses a challenge in raising public awareness about the importance of risk protection. This is particularly true for young people who are currently or will be starting businesses. Aims of this community service activity is to increase literacy and awareness of sharia insurance among students at Global Cahaya Nubuwwah Insani (GCNI), an Islamic Entrepreneurship Boarding School in Purwakarta, West Java. This activity was conducted using an extension method that integrated Sharia insurance literacy with entrepreneurship education. The results of the activity showed an increase in students' understanding of the basic concepts of Sharia insurance, the differences between conventional and Sharia insurance, and the compatibility of Sharia insurance with Islamic principles, linked to entrepreneurship. This finding aligns with the concept that value-based financial literacy can shape more responsible and blessed economic and financial attitudes and behaviors. Sharia insurance literacy with a case study approach on Askrida Sharia Insurance has equipped students to better understand business risk management from an early age, so that their businesses are not solely profit-oriented, but sustainable for the common good.This activity proves that insurance literacy integrated with the values of the Quran and Hadith is effective in raising awareness about insurance from an early age.

The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value Muhamad Taufiq; Sumiyarti; Pardomuan Sihombing
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1289

The purpose of this study is to examine the effect of Size, leverage, profitability, and company growth on company value, with interest rates as a moderating variable. The population in this study consists of companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in a total of 14 research samples being used in this study. The data analysis technique used in this study is panel data regression. The analysis results show that Size has a negative and significant effect on Firm Value; Leverage has a positive but insignificant effect on Firm Value; Profitability has a negative and significant effect on Firm Value; Firm Growth has a positive but insignificant effect on Firm Value; Interest Rate has a negative but insignificant effect on Firm Value; Interest Rate cannot moderate Size on Firm Value; Interest Rate cannot moderate Leverage on Firm Value; Interest Rate can moderate Profitability on Firm Value; Interest Rate can moderate Firm Growth on Firm Value.

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