Garuda - Garba Rujukan Digital

Digitalisasi UKM: Solusi Menjalankan Bisnis di Era Normal Baru Covid-19 Erna Lovita; Preztika Ayu Ardheta; Gatot Prabantoro; Uun Sunarsih; Dahlifah Dahlifah; Maya Mustika; Nursanita Nasution
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 1 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Tujuan pelaksanaan kegiatan pengabdian masyarakat yaitu untuk menjawab kebutuhan para pelaku UMKM di era normal baru Covid-19, yaitu digitalisasi pengelolaan keuangan dan komunikasi bisnis usahanya. Sasaran kegiatan workshop yaitu pelaku UMKM di wilayah kampus STIE Indonesia di Rawamangun, meliputi mahasiswa STIE Indonesia dan masyarakat umum yang memiliki usaha. Metode pelaksanaan kegiatan ini adalah workshop yang diselenggarakan secara online dengan fasilitas Google Meet. Digitalisasi pengelolaan keuangan menggunakan Aplikasi Buku Kas dan Google My Business untuk komunikasi bisnisnya. Sosialisasi memberikan kesadaran kepada pelaku UKM akan pentingnya digitalisasi dalam pengelolaan keuangan dan komunikasi bisnis di era normal baru Covid-19, sehingga dapat meningkatkan kinerja usaha UMKM.

Sustainability Reporting: Membangun Ekonomi Keberlanjutan Melalui Peningkatan Kualitas UKM Binaan Pemerintah Kota Bekasi Dahlifah Dahlifah; Erna Lovitas; Uun Sunarsih; Irfan Noormansyah; Gatot Prabantoro
Jurnal Pengabdian Pada Masyarakat Vol 8 No 4 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v8i4.542

Isu keberlalnjutaln tidalk lepals dalri berbalgali persoallaln lingkungaln, hinggal permalsallalhaln sosiall. Kemunculaln isu keberlalnjutaln salalt ini menumbuhkaln kesaldalraln terhaldalp upalyal penalngalnaln yalng berkelalnjutaln daln melalhirkaln konsep yalng disebut dengaln sustalinalble economy yalng bertalnggung jalwalb bukaln halnyal paldal isu sosiall nalmun jugal kepaldal isu lingkungaln. Isu ini dihalralpkaln dalpalt mencalpalt tujualn pembalngunaln berkelalnjutaln yalng dicalnalngkaln oleh Pemerintalh. Oleh kalrenal itu penting balgi UKM untuk berperaln sertal dallalm mewujudkaln tujualn pembalngunaln berkelalnjutaln. Tujualn pengalbdialn malsyalralkalt ini aldallalh meningkaltkaln kuallitals UKM binalaln Pemerintah Kota Bekalsi dallalm menjallalnkaln alktivitals operalsionall sehinggal dalpalt berlalngsung secalral berkelalnjutaln. Lalporaln Keberlalnjutaln lebih jaluh dihalralpkaln dalpalt menjalwalb kebutuhaln UKM binalaln Pemkot Bekalsi terhaldalp kebutuhaln mengkomunikalsikaln bisnis dengaln pihalk internall malupun eksternall untuk menjalgal lingkungaln berkelanjutan. Metode dallalm kegialtaln PKM ini aldallalh metode Simulalsi Ipteks menggunakan Aplikasi Cerah yaitu alplikalsi pembualtaln lalporaln keberlalnjutaln. Kegialtaln ini berdalmpalk paldal pemalhalmaln palral UKM tentalng dalmpalk perubalhaln daln tujualn pembalngunaln berkelalnjutaln. Kegialtaln ini memberikaln pengetalhualn tentalng malnfalalt lalporaln keberlalnjutaln daln meningkaltkaln keteralmpilaln dallalm penyusunaln lalpalron keberlalnjutaln. The issue of sustainability cannot be separated from various environmental issues, as well as social problems. The emergence of sustainability issues at this time raises awareness of sustainable handling efforts and gives birth to a concept called a sustainable economy which is responsible not only for social issues but also for environmental issues. This issue is expected to achieve the sustainable development goals proclaimed by the Government. Therefore, it is important for SMEs to participate in realizing sustainable development goals. The purpose of this community service is to improve the quality of SMEs assisted by the Bekasi City Government in carrying out operational activities so that they can take place in a sustainable manner. The Sustainability Report is further expected to be able to answer the needs of SMEs assisted by the Bekasi City Government for the need to communicate business with internal and external parties to maintain a sustainable environment. The method in this PKM activity is the Science and Technology Simulation method using the CERAH Application, namely an application for making sustainability reports. This activity has an impact on SMEs' understanding of the impact of change and sustainable development goals. This activity provides knowledge about the benefits of sustainability reports and increases skills in preparing sustainability reports.

Do Intellectual Capital and Corporate Governance have Value Relevance to the Market Performance? Evidence from Indonesia Nadhira Hardiana; Noorina Hartati; Pesi Suryani; Lasando Lumban Gaol; Lies Zulfiati; Dahlifah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.759

We examine whether intellectual capital and corporate governance have value relevance to market performance. Intellectual capital is measured by VAIC™ (Pulic, 1998). We use annual report data from companies listed on the Indonesia Stock Exchange (IDX) and Corporate Governance Perception Index (CGPI) data from the Indonesian Institute for Corporate Governance (IICG) in the period of 2015–2019. Preliminary findings suggest that intellectual capital does not have value relevance to market performance, but corporate governance does have value relevance to market performance. This paper contributes to stakeholders in making economic decisions.

Peran Tax Knowledge dalam Meningkatkan Tax Compliance: Bukti Empiris pada UMKM di Bandung Rahadiwan Nurrudin Kumala; Nanang Oktaviono; Hardich Fahry Ramdhanny Setiawan; Lies Zulfiati; Dahlifah Dahlifah
Reviu Akuntansi dan Bisnis Indonesia Vol 8, No 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.22604

Latar Belakang: Peran Usaha mikro kecil dan menengah (UMKM) dalam perpajakan sangat penting untuk menopang penerimaan negara yang digunakan untuk pembangunan dan kesejahteraan masyarakat.Tujuan: Penelitian ini mengkaji pengaruh tax knowledge terhadap tax compliance yang dimediasi oleh perceived tax fairness dan dimoderasi oleh tax awareness pada UMKM di Bandung.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif-eksplanatori dengan metode convenience sampling pada 404 responden pelaku UMKM di Bandung. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Data yang diperoleh kemudian dianalisis menggunakan bantuan software SmartPLS 3.Hasil Penelitian: Tax knowledge berpengaruh signifikan terhadap tax compliance dan perceived tax fairness. Perceived tax fairness memediasi hubungan antara tax knowledge dan tax compliance. Tax awareness memoderasi hubungan antara tax knowledge dan tax compliance, memperkuat hubungan tersebut.Keaslian/Kebaruan Penelitian: Novelty pada penelitian ini ialah penggunaan variabel perceived tax fairness sebagai variabel yang memediasi, dan tax awareness dalam memoderasi hubungan antara tax knowledge dan tax compliance yang juga belum pernah dilakukan oleh penelitian sebelumnya dengan konstruk serupa.

Peran Tax Knowledge dalam Meningkatkan Tax Compliance: Bukti Empiris pada UMKM di Bandung Rahadiwan Nurrudin Kumala; Nanang Oktaviono; Hardich Fahry Ramdhanny Setiawan; Lies Zulfiati; Dahlifah Dahlifah
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.22604

Latar Belakang: Peran Usaha mikro kecil dan menengah (UMKM) dalam perpajakan sangat penting untuk menopang penerimaan negara yang digunakan untuk pembangunan dan kesejahteraan masyarakat.Tujuan: Penelitian ini mengkaji pengaruh tax knowledge terhadap tax compliance yang dimediasi oleh perceived tax fairness dan dimoderasi oleh tax awareness pada UMKM di Bandung.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif-eksplanatori dengan metode convenience sampling pada 404 responden pelaku UMKM di Bandung. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Data yang diperoleh kemudian dianalisis menggunakan bantuan software SmartPLS 3.Hasil Penelitian: Tax knowledge berpengaruh signifikan terhadap tax compliance dan perceived tax fairness. Perceived tax fairness memediasi hubungan antara tax knowledge dan tax compliance. Tax awareness memoderasi hubungan antara tax knowledge dan tax compliance, memperkuat hubungan tersebut.Keaslian/Kebaruan Penelitian: Novelty pada penelitian ini ialah penggunaan variabel perceived tax fairness sebagai variabel yang memediasi, dan tax awareness dalam memoderasi hubungan antara tax knowledge dan tax compliance yang juga belum pernah dilakukan oleh penelitian sebelumnya dengan konstruk serupa.

Bank Profitability Level Based on Good Corporate Governance, Macroeconomics, and Specific Banks in Foreign Exchange Banks in Indonesia Hasddin Hasddin; Muhammad Sardy Sujadi Mido; Melati Melati; Misnawati Misnawati; Muhammad Irfan Rama; Andi Muh Dzul Fadli; Nartin Nartin; Mirad Mirad; Marjani Marjani; Dahlifah Dahlifah; Rimi Gusliana Mais
Journal of Governance Risk Management Compliance and Sustainability Vol. 6 No. 1 (2026): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v6i1.3502

This study examines how Good Corporate Governance (GCG), macroeconomic conditions, and bank-specific characteristics influence the profitability of foreign exchange banks in Indonesia. Using a quantitative approach, the research analyzes secondary data from the annual financial statements of foreign exchange banks listed on the Indonesia Stock Exchange over the period 2014–2022. The study investigates the direct effects of GCG on profitability, the influence of macroeconomic factors on bank-specific characteristics and profitability, and the role of bank-specific characteristics in determining profitability. Data were analyzed using partial least squares with a resampling technique to test the significance of relationships. The results show that GCG contributes positively to overall bank financial performance; however, its direct effect on profitability is positive but not statistically significant. Macroeconomic conditions are found to positively affect bank-specific characteristics, while exerting a negative influence on profitability. In contrast, bank-specific characteristics—particularly bank size, total assets, and deposit growth—have a significant and positive impact on profitability. These findings suggest that strengthening governance practices alone is not sufficient to directly increase profitability. Banks also need to improve asset management and expand deposit bases to enhance financial performance. In addition, effective management of macroeconomic risks is essential to reduce their adverse effects on bank profitability. This study provides empirical insights into the interaction between governance, economic conditions, and internal bank factors in Indonesia’s banking sector.

Analisis Penerapan Akuntansi Lingkungan Berbasis Maqashid Syariah pada RSUD dr Fauziah Bireuen Azhar Azhar; Dahlifah Dahlifah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23978

This study aims to evaluate and analyze the implementation of Maqashid Shariah-based environmental accounting at dr. Fauziah Regional General Hospital. As a government hospital in a region implementing Islamic Sharia, environmental impact management is not only a regulatory obligation but also a spiritual responsibility. This study uses a qualitative method with a descriptive approach through in-depth interviews, observation, and documentation. The results show that dr. Fauziah Bireuen Hospital has operationally implemented medical waste management in accordance with standard operating procedures (SOP) and government regulations. However, administratively and financially, the hospital has not explicitly implemented environmental accounting in its financial reports. Environmental costs are still merged into general operational or overhead costs, so environmental cost transparency for stakeholders is not yet optimal. Viewed from the Maqashid Shariah perspective, the application of Islamic values has been partially internalized. This is reflected through the principles of Hifz al-Din (providing clean worship facilities), Hifz al-Nafs (protecting health through waste management), Hifz al-Aql (environmental management socialization), Hifz al-Nasl (preserving the ecosystem for future generations), and Hifz al-Mal (budget allocation, although not yet specifically transparent). This study recommends the need for a formal internal policy to separate environmental cost recording to increase accountability and public benefit.

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