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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Ekonomi dan Bisnis Jurnal Abdi Masyarakat (JAM) Jurnal Ilmu Teknik dan Komputer Indonesian Journal for Social Responsibility JUDICIOUS: Journal of Management Jurnal Abdimas Bina Bangsa Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Journal of Digital Media Communication Digital Innovation : International Journal Of Management Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science) Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal Business, Management and Innovation Review
Yananto Mihadi Putra
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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The Effect of Liquidity, Profitability and Solvency on the Value of the Company(Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021) Andriany, Dessy; Putra, Yananto Mihadi; Siswanti, Indra; Cahaya, Yohanes Ferry
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.57

Abstract

This study aims to empirically prove the effect of financial ratios for transportation companies in Indonesia listed on the Indonesia Stock Exchange in the 2017-2021 period on company value. The ratios used in this study are Liquidity (CR), Profitability (ROA), and Solvency (DER). This study used a quantitative approach with sample selection using purposive sampling method. The data used is secondary data and the data analysis used is statistical analysis in the form of multiple linear regression tests with SPSS 23.The results of this study show that partially, the variables of Liquidity (CR), Profitability (ROA), and Solvency (DER) have a positive and significant effect on Company Value measured using Price Book Value (PBV) in companies listed on the Indonesia Stock Exchange (IDX).
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission Manuela, Vieri Leonardo; Marsyaf, Marsyaf; Bintara, Rista; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.58

Abstract

The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Perkembangan Pegadaian Syariah di Indonesia Wahyuningsih, Wahyuningsih; Oktaviana, Fanny Nur; Mustikasari, Fanie; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.59

Abstract

Permasalahan yang selalu terjadi di Indonesia yaitu permasalahan ekonomi. Masyarakat Indonesia berada pada kondisi dimana masyarakat hanya memiliki harta dalam bentuk tidak tunai sedangkan dalam waktu bersamaan mereka membutuhkan harta dalam bentuk uang tunai. Dalam hal ini lah Pegadaian mengambil peran atas kejadian ini. Artikel ini ditulis untuk mendapatkan informasi mengenai perkembangan pegadaian syariah di Indonesia dengan mengkaji beberapa referensi serta literatur guna mendapatkan materi yang di butuhkan. Hasil penelitian dan penulisan adalah di Indonesia terdapat lembaga pegadaian syariah yang memfasilitasi masyarakatnya dengan layanan gadai syariah. Seiring dengan perkembangan zaman, pegadaian syariah terus mengembangkan usahanya dengan merilis pegadaian syariah digital dalam bentuk aplikasi dan website.
Literacy of Pension Fund Practice in Indonesia Boma, Kukuh Dwi; Hidayat, M; Putra, Yananto Mihadi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.67

Abstract

This article discusses the practice of pension funds in Indonesia, covering historical developments, current challenges, and obstacles arising from government regulations and other social aspects. This article explores the evolution of pension funds, the legal framework that governs their operations, and the socioeconomic factors that influence their growth. Key challenges include regulatory barriers and the need to increase public awareness. This study contributes to the understanding of how pension funds can better serve the elderly population in Indonesia.
Community Service at Imam Syafi'i Islamic Boarding School - Panancangan- Cipocok Jaya- Serang City In The Implementation of Waste Processing Machinery & Digitalization of Accounting Setiyawati, Hari; Arwati, I Gusti Ayu; Putra, Yananto Mihadi; Agustin, Andhika Permana; Sidik, Yusuf Samil
Journal of Community Service Vol 7 No 1 (2025): JCS, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v7i1.250

Abstract

The partner in this community service is the Imam Syafi'i Islamic Boarding School which is an Islamic educational institution located on Jl. Dishud / Fire Department, Km. 02, Panancangan Village, Cipocok Jaya District, Regency. Serang, Banten which is involved in the field of formal and non-formal Islamic education. Along with its development, the Imam Syafi'i Islamic boarding school continues to improve facilities for its students. And as students continue to increase, the daily food requirements are certainly quite large. This has an impact on increasing the amount of waste produced from kitchens or from school areas, where it would be very beneficial if this waste was recycled into useful goods or processed into fertilizer that can be used by oneself or sold to the community to increase income. The problems experienced by partners are: a). The partner in this community service is the Imam Syafi'i Islamic Boarding School which is an Islamic educational institution located on Jl. Dishud / Fire Department, Km. 02, Panancangan Village, Cipocok Jaya District, Regency. Serang, Banten which is involved in the field of formal and non-formal Islamic education. Along with its development, the Imam Syafi'i Islamic boarding school continues to improve facilities for its students. And as students continue to increase, the daily food requirements are certainly quite large. This has an impact on increasing the amount of waste produced from kitchens or from school areas, where it would be very beneficial if this waste was recycled into useful goods or processed into fertilizer that can be used by oneself or sold to the community to increase income. The problems experienced by partners are: a) Produce liquid fertilizer, b) Produce recycled products that are ready to use, c) Availability of an accounting application with features for SPP and cottage business units, namely Zahir Accounting. The targeted output is the Sinta Indexed National Scientific Journal/international journal, Articles in the mass media /print/electronic, Activity Videos, Increasing understanding and skills of boarding school administrators, students and ustadz and output of IPR (Creation Rights). Until now, the output that has been achieved is video. PKM activities have been implemented starting August 7 2024. All activities as targeted have been achieved 100%. To ensure the success of the program, evaluation will be carried out at each stage of program development. To support the success of this program, it will continue to be monitored and facilitated so that it can continue to be implemented consistently and developed according to needs.
The Impact of Financial Structure and Liquidity on Tax Avoidance: The Moderating Role of Institutional Ownership in Indonesia’s Consumer Goods Sector Pertiwi, Citra; Waluyo, Waluyo; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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

Abstract

This study aims to analyze the influence of Thin Capitalization, Profitability, and Liquidity on Tax Avoidance, as well as evaluate the role of institutional ownership moderation in these relationships in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The formulation of the problems raised in this study includes whether Thin Capitalization, Profitability, and Liquidity affect Tax Avoidance and whether Institutional Ownership can moderate the influence of these three variables on Tax Avoidance. This study uses a quantitative method with a causality approach. The data used is secondary data obtained from the company's financial statements, which are analyzed using multiple linear regression and moderate regression analysis (MRA). The results show that Thin Capitalization has a negative and significant influence on Tax Avoidance, while Profitability has no significant influence. Liquidity also has a negative and significant effect on Tax Avoidance. Furthermore, institutional ownership was proven to moderate the influence of profitability on tax avoidance significantly, but it did not significantly moderate the influence of thin capitalization and liquidity. The implications of this study are the importance of considering capital structure and liquidity in corporate tax management, as well as the role of institutional supervision in strengthening the influence of profitability on tax avoidance decisions. The latest of this research lies in incorporating the moderation variables of Institutional Ownership in analyzing the influence of financial factors on Tax Avoidance, especially in the context of consumer goods sector companies in Indonesia.
The Influence of Sales Growth, Corporate Governance and Company Characteristics on Tax Avoidance Al-Hanief, Albastha Azmil Qahhar; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to determine the influence of Sales Growth, Corporate Governance, and Company Characteristics on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was determined using the Purposive Sampling method. The method used in this study is a descriptive method with a quantitative approach and the analysis technique used is a classical assumption test. The analysis of the influence of variable x on y in this study produced the following results; Sales growth has no effect on tax avoidance, the audit committee has no effect on tax avoidance,  the independent board of commissioners has no effect on tax avoidance, leverage has an effect on tax avoidance and profitability has an impact on tax avoidance.
Green Marketing, Word Of Muth, And Brand Trust On Purchase Decission Coffee Drink Dewi Murtiningsih; Yananto Mihadi Putra; Firman Fauzi
International Journal Business, Management and Innovation Review Vol. 1 No. 2 (2024): May : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i2.16

Abstract

This study aims to determine the: does green marketing influence purchase decission?, does word of mouth influence purchase decission?, does brand trust influence purchase decission?, does green marketing, word of mouth, brand trust influence purchase decission?. The type of research is descriptive association; the sample of this study includes 100 respondents determined by the MLE formula, and researcher use a sample of 110 with the consideration that if there was a defect in the questionnaire then the sample size would still ben fullfilled; the sampling technique is simple random sampling; the data is obtained by distributing a questionnaire and then analyzing it using SPSS Version 26. Green marketing influence purchase decission, word of mouth influence purchase decission, brand trust influence purchase decission; green marketing, word of mouth, brand trust influence purchase decission. Future research is expected to add the number of samples, expand the research object, and add relevant topics; future research is expected to process data with different analysis tools.
Circular Economy di Tingkat Desa: Pemberdayaan Karang Taruna dalam Pengelolaan Sampah Melalui Bank Sampah Nurlinayanti, ⁠Leni; Nugroho, Lucky; Mudita, Mudita; Najuah, Najuah; Refranisa, Refranisa; Mihadi Putra, Yananto; Hidayah, Nurul
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.238

Abstract

The problem of waste management in Ciputri Village triggers environmental pollution and low community welfare due to the lack of awareness of sorting waste from the source and the weak institution of waste banks. This Community Service activity aims to increase the technical and managerial capacity of The Youth Organization (Karang Taruna) as a driver of empowerment-based waste bank management. The approaches carried out include institutional assistance, technical training in waste sorting and processing, continuous education, and implementing an incentive-based waste savings system. The results of the activities showed a significant increase in community participation, management skills, and the effectiveness of waste bank management, including the formation of a clear organizational structure and SOPs. This program reduces landfill waste, increases residents' income, and strengthens recycling networks. The program's sustainability is recommended through follow-up mentoring, diversification of recycled products, and multi-stakeholder collaboration.
Dari Limbah Menjadi Berkah: Strategi Karang Taruna Mengelola Sampah Sayur untuk Pupuk Organik Berkelanjutan Refranisa, Refranisa; Nugroho, Lucky; Mudita, Mudita; Najuah, Najuah; Purnama, Adhy; Mihadi Putra, Yananto; Nurlinayanti, Leni
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.239

Abstract

The problem of vegetable waste management in Ciputri Village, especially in RT 05, has caused various negative impacts on the environment and public health, such as clogged waterways, local flooding, foul odors, and increased fly populations. In fact, organic waste has the potential to be processed into liquid organic fertilizers and ecoenzymes that benefit agriculture and the environment. This Community Service activity empowers Karang Taruna as a driving force in managing vegetable waste into value-added products. The approach includes technical training in manufacturing organic fertilizers based on anaerobic fermentation, continuous mentoring, and preparing practical guidelines to ensure the program's sustainability. The results of the activities showed a significant increase in the knowledge and skills of Karang Taruna members, the achievement of organic fertilizer production exceeding the initial target, and the start of implementing a household-based waste management system. The main recommendation of this activity is the need to strengthen cooperation networks, continuous mentoring, and the development of marketing strategies for processed products to maintain sustainability and expand the program's benefits.
Co-Authors Abdul Ghani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Andi Adriansyah Andriany, Dessy Anees Janee Ali Annisa Hakim Zamzami Apollo Apollo Arief Bowo Prayoga Kasmo Atmadi, Tunjung Boma, Kukuh Dwi Buana, Mohamad Torik Langlang Budyastuti , Triyani Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Doktoralina, Caturida Meiwanto Elly Yuliawati Erik Nugraha Erik Nugraha Erna Setiany Faishol, Adib Fardinal, Fardinal Febrina Mahliza Firman Fauzi Gadis Octory Gal, Timea Goffari Maulana Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy I Gusti Ayu Arwati Ildiko, Orban Irwan Irwan Ishak, Budhi Pribadhi Jogo Boro, Brechmans Aditia Julpri Andika Lin Oktris Lucky Nugroho M Hidayat Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Marsyaf, Marsyaf Monalisa, Dina Mor, Surender Mudita, Mudita Mustikasari, Fanie Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad, Noor Hazlina Novawiguna Kemalasari Nugraha, Erik Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Prameswari, Salsabila Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putriranti, Reyfira Rahayu, Muthia Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rista Bintara, Rista Riyadi, Yongki Rizki Briandana Robby Dharma Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena, Sabena Sandy Sandy Sari, Apri Lynia Setiawan, Audita Sidik, Yusuf Samil sihotang, benget rotua Soeharjoto, Soeharjoto Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima