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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) SULUH: Jurnal Abdimas Review of Management and Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi Akuntansi dan Teknologi Informasi Trilogi Accounting & Business Research Journal of Accounting and Finance Management (JAFM) Capacitarea : Jurnal Pengabdian Kepada Masyarakat INQUISITIVE: International Journal of Eonomic Jurnal Ilmiah Akuntansi Pancasila (JIAP) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Eka Sudarmaji
Faculty Of Economics And Business, Universitas Pancasila, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Public Health Social Sciences Other

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Menghitung Angka: Mengoptimalkan Margin Keuntungan melalui Strategi HPP dan Harga Jual eka sudarmaji; Nana Nawasiah; Tyahya Whisnu Hendratni; Shinta Budi Astuti; Aulia Keiko; Trisnani Indriati
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.4858

Abstract

Pengabdian ini bertujuan untuk penentuan harga jual nasi box, karena dengan teknik perhitungan untuk menemukan harga yang tepat dapat meningkatkan profit. Biaya produksi adalah biaya-biaya yang terjadi untuk mengolah bahan baku menjadi produk jadi yang siap untuk dijual. Ada 3 komponen dalam biaya produksi yaitu biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik. Biaya bahan baku, dibagi menjadi dua yaitu biaya bahan baku langsung dan biaya bahan baku tidak langsung. Yang dimasukkan dalam kategori biaya bahan baku adalah biaya atas bahan yang digunakan untuk menghasilkan produk jadi dan secara fisik menjadi bagian dari produk jadi tersebut. Biaya tenaga kerja langsung adalah biaya yang dikeluarkan untuk membayar tenaga kerja langsung yang bersentuhan langsung dalam proses produksi. Pelaksanaan pengabdian pada mitra selama periode waktu pengabdian dapat dilakukan dengan baik, dan tim pengabdian membantu dalam Menyusun format untuk pencatatan harga pokok produk dan nantinya akan digunakan untuk penentuan harga.
Evaluating Green Entrepreneuri AL Mindset Shifts In High School Youths: Case Of SMA Yaspen Tugu Ibu - Depok Laili Savitri Noor; eka sudarmaji; Sri Ambarwati; Sri Widyastuti; Bayu Retno; Ateniyanti Ateniyanti; Herlan Masrio; Muhammad Rubiul Yatim; Rika Kaniati; Athia Zerlina
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.5986

Abstract

Green entrepreneurship is a emerging field that combines environmental sustainability with business opportunities. This research examines green entrepreneurship mindset development for high school students at SMA YASPEN Tugu Ibu Depok. An training was conducted with 35 12th grade students to provide knowledge and shape mindsets on green business concepts and opportunities. Pre-post training surveys measured changes in perceptions. Results showed increased understanding of green entrepreneurship principles and product ideas. Participants gained creative thinking abilities to turn waste materials into economical products. Further research can expand training reach and assess real-world green business establishments by students. Fostering green entrepreneurial mindsets from early ages can propagate environmentally conscious business practices.
FAKTOR-FAKTOR PENENTU PENILAIAN KEMBALI ASET TETAP UNTUK MENINGKATKAN ARUS KAS DAN POSISI PASAR Yusuf, Dhandy; Satria, Indra; Sudarmaji, Eka
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1604

Abstract

This study discusses the implementation of fixed asset revaluation by taking case studies on manufacturing companies listed on the IDX in 2019-2021. Fixed asset revaluation is an action that may be required to describe the actual value of a company's assets accurately. This study aimed to determine the significance of leverage, decrease in operating cash flow, market book ratio, firm size, and intensity of fixed assets on revalued fixed assets. Statistical methods used in this study are descriptive statistics, overall fit model, fit test, Nagel Kerke (R-Square), and logistic regression. Samples were taken using a purposive sampling technique. The final sample is 193 manufacturing companies listed on IDX in 2019-2021. The results of this study indicated that company size and market book ratios significantly affect fixed asset revaluation. Leverage decreased operating cash flow and fixed asset intensity had no significant effect on the revaluation of fixed assets.Keywords: Cash flow, Company size, Fixed asset intensity, Fixed asset revaluation, Leverage, Market book ratio
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Sinaga, Gerika Uli; Sudarmaji, Eka; Astuti, Shinta Budi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4257

Abstract

The phenomenon of decreasing taxes received has made the government's attention. In order to reduce the tax burden paid, there are several ways that taxpayers can, through tax avoidance or tax expansion. Corporations that carry out their operational activities in the territory of Indonesia are required to pay their tax burden to the state. A significant tax burden will reduce the profit received by the corporation. This study aimed to detect the effect of company size, fixed asset intensity, profitability, and thin capitalization. The population in this study was the manufacturing sector engaged in the basic and chemical industries. A total of 41 companies with 123 data were used in this study. The data used was obtained through the Indonesia Stock Exchange website. The data analysis technique was the panel data regression model, which was processed using the program eviews version 12. The results showed that company size did not affect tax avoidance, while fixed asset intensity, profitability, and thin capitalization had a negative effect on tax avoidance practices.
Unveiling the Nexus between Green Accounting, Environmental Performance, and Corporate Social Responsibility Disclosure for Profitability Maximization Eka Sudarmaji; Iriana Medita Putri; Ismiriati nasip; Muslim Muslim; Amelia Oktrivina
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.624

Abstract

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's profitability. The research showed that investors and companies still had low perceptions of environmental performance and CSR disclosures and did not affect the company's financial performance. It was expected to increase the company's motivation to care more about its environment. In addition, investors were also expected to become more aware of the importance of environmental issues to increase the company's awareness to carry out CSR activities to maximize the positive impact and minimize the negative impact of such activities.
SOSIALISASI PENDAMPINGAN LITERASI KEUANGAN PADA UMKM KELURAHAN KEMIRI MUKA Hendratni, Tyahya Whisnu; Sudarmaji, Eka
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.46726

Abstract

Kemiri Muka ditemukan sejumlah permasalahan utama yang menjadi kendala dalam pengelolaan usaha. Permasalahan tersebut antara lain : a) Kurangnya literasi keuangan, b) Minimnya akses terhadap layanan keuangan finansial, c) Kurangnya pemahaman Kemiri Muka adalah sebuah kelurahan Di Kecamatan Beji, kota Depok, Jawa Barat. Berdasarkan hasil observasi dan wawancara dengan beberapa pelaku UMKM di kelurahan tentang investasi dan d) Belum optimalnya pemanfaatan Teknologi Keuangan. Dalam rangka mengatasi berbagai permasalahan yang dihadapi oleh pelaku UMKM kami tim FEB-UP bekerjasama dengan PT. PNM Depok menyelenggarakan kegiatan PkM yang berfokus pada peningkatan literasi keuangan terkait manajemen keuangan dan pengenalan investasi yang relevan dengan kebutuhan UMKM. Dengan tema CERDAS FINANSIAL UMKM berkelanjutan. Sasaran UMKM yang mengikuti pelatihan adalah UMKM Binaan PT.PNM Depok yaitu yang hadir sebanyak 38 UMKM. Materi yang diberikan adalah terkait dengan penbukuan sederhana, sehingga diharapkan UMKM bisa membedakan antara uang hasil usaha dengan uang pribadi. Ada pemisahan antara harta pribadi dengan harta yang diperoleh dari usaha. Selain itu sebagai pengenalan juga diperkenalkan aplikasi LAMIKRO. LAMIKRO adalah aplikasi pembukuan akuntansi sederhana untuk usaha mikro yang bisa digunakan melalui smartphone dengan system Android. Partisipasi peserta UMKM selama pelatihan sangat antusias dan responsif. Dibuktikan pada saat pre-test dan post-test pada setiap pernyataannya.
The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay Souisa, Stefany Aurelia; Satria, Indra; Sudarmaji, Eka
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8149

Abstract

This research aims to determine the ability of the debt to asset ratio (DAR) in moderating the factors that affect audit delay. By using a purposive sampling technique, the samples in this study were 27 food and beverage companies listed on the IDX for the 2019-2021 period. Multiple regression analysis and Moderated Regression Analysis were the analytical tools used in this study. The results of this study prove that the gross profit margin has an influence on audit delay, audit complexity and an independent board of commissioners have no effect on audit delay. DAR is able to moderate the effect of gross profit margin on audit delay and DAR is able to moderate the effect of gross profit margin on audit delay, while DAR is unable to moderate between independent commissioners on audit delay. DAR strengthens the effect of the independent variable on the dependent variable as evidenced by the Adjusted R² value before the moderating variable was 12.5% after adding the moderating variable to 30.2%. The results of this study can help company management to estimate audit time and identify factors that need attention in order to reduce audit delay and become the basis for regulators to increase supervision of companies that have factors that can affect audit delay.
Strategi Penetapan Harga dan Promosi dalam Meningkatkan Penjualan Nasi Box Diet Merah Hendratni, Tyahya Whisnu; Sudarmaji, Eka
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.13

Abstract

Pengabdian ini bertujuan untuk penentuan harga jual nasi box diet merah, dengan teknik perhitungan yang tepat akan menemukan harga yang tepat sehingga dapat meningkatkan profit atau menaikkan pendapatan. Kegiatan pendampingan bertujuan untuk melakukan strategi penetapan harga. Karena menurut tim pengabdi harganya masih terlalu mahal. Setelahdilakukan pendampingan maka kami berusaha meyakinkan bahwa harga yang tepat adalah berkisar antara Rp 20.000 sd Rp 25.000,-. Selain itu kami juga mengecek isian dari pada lauk pauk yang ada didalam nasi box tersebut. Isian lauk pauk sudah memenuhi unsur Gizi yang sehat. Ada empat tahap didalam upaya pendampingan mitra binaan, yaitu tahap Identifikasi Permasalahan, tahap Pendampingan, tahap Evaluasi dan tahap Evaluasi dan umpan balik. Setelah diadakan kegiatan pendampingan. mitra kami menjadi semakin yakin bahwa penetapan harga yang dilkukan sudah sesuai dan bisa mendatangkan keuntungan. Kegiatan PKM telah terlaksana dengan baik serta berjalan lancar. Hal ini dibuktikan dengan hasil evaluasi yang menunjukkan mitra mengalami kenaikan pendapatan akibat penghitungan harga jual dan promosi yang tepat.
Determinant Factors of Energy Consumption Savings in Urban Households Ambarwati, Sri; Sudarmaji, Eka
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 2 (2023): JABM Vol. 9 No. 2, Mei 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.2.440

Abstract

Based on urban homes' typical features and socioeconomic characteristics, this experimental research examined consumer behavior patterns regarding energy efficiency and the factors influencing energy saving. This research investigated the idea of "nudge" with power conservation. This research used the word "Nudge" in the chosen architectural scheme to reduce residential power use to prevent the rebound effect. We found that 'nudged' households could lower their power usage costs by utilizing societal norms. The "Nudge" criteria we included discussed general knowledge of energy saving and the usage of societal norms that encourage replacing conventional lighting with energy-efficient ones. In this research, sixty-two homes were chosen and given a "nudge" over three months. The homes' sizes must range from 40 to 200 square meters and have had current electrical accounts for at least a year. This research in Bantul was intended to investigate the impact of "home energy reporting" and how social norms, curtailment, and energy conservation practices differ depending on shared traits like the home's features and the owner's socioeconomic status. According to this research, "social norms and curtailments" can lower home power usage, resulting in electricity cost savings of up to 16.305 percent for three months compared to typical consumption. On the savings that were realized, there was no rebound impact. Keywords: rebound effect, household energy efficiency, social norms, nudge, saving behavior
Igniting Employee Investment Interest: Unveiling The Impact of Investment Knowledge, Minimal Capital, Return and Risk of Investment, and Technological Advances Murni, Yetty; Azhar, Rifqi Ali; Sudarmaji, Eka
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 1 (2024): JABM, Vol. 10 No. 1, Januari 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.1.137

Abstract

The study examined how investing knowledge, minimum capital requirements, risk and returns, and technological advances affect PT Telkom Indonesia workers' investment interest. From December 2022 to April 2023, 120 workers received surveys. SEM with PLS was used to analyze the data. The findings show that of the four hypotheses, two hypotheses, namely return and risk, investment, and technological advances, were supported or accepted. However, two hypotheses, namely investment knowledge and minimal capital, did not affect investment interest. Investment knowledge and minimal capital did not significantly affect PT. Telkom employees. The evidence suggests that senior workers approaching retirement choose wealth preservation above difficult learning of complex capital market topics. The return and risk of investment and technological advances promote widespread adoption regardless of seniority. The study advised that the management should foster financial advice literacy early in junior recruits' careers. Strategically, HR divisions should emphasize core investing instruction while onboarding young arrivals early in their income accumulation. Corporate programs should be designed to adapt employee involvement in the market model to achieve optimal results in building an investment culture that can ultimately strengthen the company's reputation. Keywords: investment interest, investment knowledge, minimum capital, return & risk of investment, technological advancement
Co-Authors Afifa Nudiya Sari Alexandro Ravael Maskim Annisya Putri Ateniyanti Ateniyanti Athia Zerlina Aulia Keiko Azhar, Rifqi Ali Bayu Retno Dewi Trirahayu Dian Riskarini Erliza Noor Fathimah Alfia Rizqi Fatima Tuzzahara Alkaf Gerika Uli Sinaga Herlan Herlan Masrio Hubbansyah, Aulia Keiko Idqan Fahmi Indra Satria Indriati, Trisnani Iriana Medita Putri Ismiriati nasip Jeremy, Cladio Laili Savitri Noor M. ADAM PRAYOGA MARSELA ANGGI YANI Masrio, Herlan Muhammad Armand Irsyad Rabbani Lubis Lubis Muhammad Rubiul Yatim Muhammad Rubiul Yatim Munira, Mira Murni, Yetty Muslim Muslim Nadhila, Putri Nasip, Ismiriati Nawasiah, Nana Nelyumna Rizal Nur Aziza Safitri Oktrivina, Amelia Prayoga, M. Adam Raden Roro Fara Diba Retno Indarti Rika Kaniati Safitri, Nur Aziza Shinta Budi Astuti Shinta Budi Astuti Shinta Budi Astuti Shinta Budi Astuti Sinaga, Gerika Uli Souisa, Stefany Aurelia Sri Ambarwati Sri Widyastuti Sudarmin Parenrengi Trisnani Indriati Tryas Chasbiandani Tyahya Whisnu Hendratni Widyaningsih Azizah Yandra Arkeman Yandra Arkeman Yetty Murni Yusuf, Dhandy