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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Shirkah: Journal of Economics and Business Jurnal Proaksi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Unram Journal of Community Service (UJCS) Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Indonesia (JPMI) OrchidAgri Journal of Management and Social Sciences Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Sustainable Agribusiness Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting Jurnal Pengabdian Masyarakat dan Penelitian Terapan Jurnal Pengabdian Masyarakat Indonesia ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Maria Lusiana Yulianti
Accounting Study Program, Faculty Of Economics And Business, Winaya Mukti University
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Analysis on Problematic Financing Maria Lusiana Yulianti; Yuliana Yuliana; Dedy Suryadi; Andiena Nindya Putri; Syamsu Rijal
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.400

Abstract

This study explores the funding issue of PT. N usa BPR Cianjur in anticipation of a financial disaster. This study adopts a descriptive qualitative research style and relies on interviews and other primary and secondary data sources. The results of the analysis show that problematic financing at PT. N usa BPR Cianjur includes incorrect or money-shortening financing. Every financial organisation that offers funding aspires to keep problems at bay, but they frequently arise. In order to avoid losses when dealing with problematic financing, a financing settlement strategy must be established. Financing issues can be resolved by rearranging, rescheduling, and upgrading.
Implementation Social Media Marketing Implementation in MSMEs I Nyoman Tri Sutaguna; Norvadewi Norvadewi; Betty Rahayu; Arief Yanto Rukmana; Maria Lusiana Yulianti
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 3 (2023): Juli : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i3.436

Abstract

One of the regencies in West Java Province with a sizable number of MSMEs is Sumedang. In the village of Kutamandiri, there is one prospective SMEs. According to the survey results, one MSME actor producer named Basreng Masrifah has never used social media marketing to grow his company. Remembering that social media marketing has a favourable association with future business continuity, MSMEs need to implement it immediately. Students from and the Office of Cooperatives and Micro Small Enterprises of Sumedang Regency worked together to complete this act of community service. By making the Tokopedia marketplace one of the marketplaces that is heavily used by the larger community, this community service project aims to help address problems while also offering aid to MSME players connected to the vicinity of social media marketing. The process of putting this activity into action is broken down into three stages: outreach, training, and mentorship of the MSME in question. The desired outcome of this activity is that MSME actors will be able to comprehend the significance of social media marketing and be able to apply it to their businesses.
Corporate Tax Aggressiveness from Perspective: Capital Structure and Earning Management on Foreign Exchange Bank in Pandemic Era Annisa Fitri Anggraeni; Winna Roswinna; Maria Lusiana Yulianti
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 1 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.174-189

Abstract

Tax aggression is an illegal or legal tax planning activity with the aim of obtaining taxable profits through tax evasion or tax avoidance. This Research remains to measure Capital Structure and earning management are considered to be factors that influence the corporate tax aggressiveness. The research method used in this study is quantitative method. The unit of analysis is financial statements from 54 foreign exchange bank on pandemic era (2020-2023), with 216 samples, using panel data regression for hypotheses analysis. Capital structure has a positive influence but unsignificant on corporate tax aggressiveness because the data studied was in the pandemic period, when many banks suffered a significant decline in profits due to credit relief policies. Then, earning management also has a positive influence but unsignificant on the corporate tax aggressiveness, because Banking has become one of the most affected sectors of the pandemic, so banking companies feel no need to do earning management for tax evasion because they are losing condition. The results of the research, capital structure and profit management didn’t have a significant impact on corporate tax aggressiveness, as the government issued a tax harmonization law at the end of 2021 by lowering the corporate tax rate from 25% to 22%, so companies including banks felt no need to do tax planning because they had received special treatment from the government.
Pengaruh Disiplin Kerja Terhadap Kinerja Pegawai Non Asn Pada Dinas Pendidikan Provinsi Jawa Barat Asep Ondi; Herni Suryani; Deden Komar Priatna; Maria Lusiana Yulianti
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 1 No. 1 (2023): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari-Maret 2023)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v1i1.79

Abstract

Abstract: According to Prawirosentono in Sinambela (2016: 481) performance is the result of work that can be achieved by a person or group of people in an organization, according to their respective authorities and responsibilities, in order to achieve the goals of the organization concerned legally, not violating the law, and in accordance with morals and ethics. Based on the results of the study, it is known that the work discipline at the Education Office of West Java Province as a whole is very good, but there are some things that need to be improved, especially regarding the Remuneration (Salary and Welfare) received that is not in accordance with the workload given and There is an implementation of punishments when committing mistakes at work have not affected employees to always be disciplined. Abstrak: Menurut Prawirosentono dalam Sinambela (2016:481) kinerja adalah hasil kerja yang dapat dicapai oleh seseorang atau sekelompok orang dalam suatu organisasi, sesuai dengan wewenang dan tanggung jawab masing-masing, dalam rangka upaya mencapai tujuan organisasi bersangkutan secara legal, tidak melanggar hukum, dan sesuai dengan moral dan etika. Berdasarkan pada hasil penelitian diketahui bahwa disiplin kerja di Dinas Pendidikan Provinsi Jawa Barat secara keseluruhan sangat baik, namun ada beberapa yang perlu ditingkatkan lagi terutama berkaitan Balas Jasa (Gaji dan Kesejahteraan) yang terima belum sesuai dengan beban kerja yang diberikan dan Adanya pelaksanaan hukuman ketika melakukan kesalahan dalam bekerja belum mempengaruhi pegawai untuk selalu disiplin.
Do Sustainability Practices Create Value? Evidence from Green Banking, Islamic Social Reporting, and Profitability in Indonesian Islamic Banks Fathihani Fathihani; Putri Dwi Wahyuni; Maria Lusiana Yulianti; Yuni Shara; Fatlina Zainuddin
Shirkah: Journal of Economics and Business Vol. 11 No. 2 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i2.1085

Abstract

Despite the increasing adoption of sustainable finance practices, the combined effects of green banking and Islamic Social Reporting (ISR) on firm value, particularly through financial performance, remain underexplored. This study aims to examine the effects of green banking and ISR on firm value in Indonesian Islamic banks, as well as the moderating role of profitability. Employing a quantitative explanatory design, the study utilizes secondary data obtained from annual reports and sustainability reports of 14 Islamic commercial banks in Indonesia during the period 2020–2024. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews. The findings reveal that green banking and ISR have positive and significant effects on firm value, indicating that environmental sustainability initiatives and Sharia-based social accountability enhance market valuation and stakeholder trust. Profitability is also found to positively influence firm value and significantly strengthens the effects of green banking and ISR on firm value. Furthermore, firm size and leverage contribute to explaining variations in firm value. These findings suggest that sustainability practices generate greater organizational value when supported by strong financial performance. The study contributes to the sustainable finance and Islamic banking literature by demonstrating the complementary roles of environmental responsibility, social accountability, and profitability in creating long-term firm value.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN MANAJEMEN OPERASIONAL PRODUKSI TERHADAP KINERJA USAHA AGRIBISNIS KOMODITAS UNGGULAN Deden Komar Priatn; Winna Roswinna; Maria Lusiana Yulianti; Anne Lasminingrat; Susan Ridwan
Journal of Sustainable Agribusiness Vol. 5 No. 1 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jsa.v5i1.19279

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan manajemen pemasaran agroindustri terhadap Pendapatan Asli Daerah (PAD) serta dampaknya terhadap kemandirian keuangan daerah pada kabupaten berbasis pertanian di Provinsi Jawa Barat periode 2024–2026. Penelitian menggunakan pendekatan kuantitatif jenis deskriptif dan verifikatif, dengan data panel dari 15 kabupaten terpilih. Analisis dilakukan melalui model regresi efek tetap dan uji mediasi Sobel. Hasil penelitian menunjukkan bahwa manajemen pemasaran agroindustri berpengaruh positif dan signifikan terhadap PAD; selanjutnya, manajemen pemasaran agroindustri dan PAD masing-masing berpengaruh positif dan signifikan terhadap kemandirian keuangan daerah. PAD juga terbukti berperan signifikan sebagai variabel pemediasi. Mengoptimalkan potensi pertanian melalui strategi pemasaran terstruktur menjadi langkah kunci untuk mengurangi ketergantungan pada dana transfer pusat.
OPTIMALISASI POTENSI AGRIBISNIS SEBAGAI PENGGERAK PENDAPATAN ASLI DAERAH UNTUK MENGURANGI KETERGANTUNGAN PADA DANA TRANSFER (STUDI PADA KABUPATEN DI PROVINSI JAWA BARAT TAHUN 2024–2025) Winna Roswinna; Deden Komar Priatna; Anne Lasminingrat; Maria Lusiana Yulianti
Journal of Sustainable Agribusiness Vol. 5 No. 1 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jsa.v5i1.19280

Abstract

Sebagian besar wilayah kabupaten di Jawa Barat memiliki potensi agribisnis yang besar, namun tingkat kemandirian fiskal masih rendah dan ketergantungan terhadap dana transfer pusat tetap tinggi. Penelitian ini bertujuan menganalisis hubungan antara Pendapatan Asli Daerah (PAD), Transfer ke Daerah dan Dana Desa (TKDD), serta kemandirian keuangan daerah, sekaligus merumuskan strategi pemanfaatan potensi agribisnis. Penelitian kuantitatif menggunakan data panel 18 kabupaten tahun 2024–2025, dianalisis dengan Model Efek Tetap. PAD berpengaruh negatif dan signifikan terhadap TKDD serta positif dan sangat kuat terhadap kemandirian keuangan, sedangkan TKDD hanya berpengaruh positif lemah. Potensi agribisnis belum dioptimalkan akibat dominasi penjualan bahan baku dan belum maksimalnya penyesuaian kebijakan fiskal baru. Kesimpulan: Penguatan hilirisasi, kebijakan pajak, dan BUMD agribisnis menjadi kunci mengurangi ketergantungan transfer.
PENGARUH PENERAPAN MANAJEMEN PEMASARAN AGROINDUSTRI TERHADAP PENINGKATAN PAD DAN KEMANDIRIAN KEUANGAN DAERAH PADA KABUPATEN BERBASIS PERTANIAN DI PROVINSI JAWA BARAT Anne Lasminingrat; Winna Roswinna; Deden Komar Priatna; Maria Lusiana Yulianti; Jusdijachlan Jusdijachlan
Journal of Sustainable Agribusiness Vol. 5 No. 1 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jsa.v5i1.19281

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan manajemen pemasaran agroindustri terhadap Pendapatan Asli Daerah (PAD) serta dampaknya terhadap kemandirian keuangan daerah pada kabupaten berbasis pertanian di Provinsi Jawa Barat periode 2024–2026. Penelitian menggunakan pendekatan kuantitatif jenis deskriptif dan verifikatif, dengan data panel dari 15 kabupaten terpilih. Analisis dilakukan melalui model regresi efek tetap dan uji mediasi Sobel. Hasil penelitian menunjukkan bahwa manajemen pemasaran agroindustri berpengaruh positif dan signifikan terhadap PAD; selanjutnya, manajemen pemasaran agroindustri dan PAD masing-masing berpengaruh positif dan signifikan terhadap kemandirian keuangan daerah. PAD juga terbukti berperan signifikan sebagai variabel pemediasi. Mengoptimalkan potensi pertanian melalui strategi pemasaran terstruktur menjadi langkah kunci untuk mengurangi ketergantungan pada dana transfer pusat.
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi Suwandi; Elisabet Luju; Melinda Melinda; Yose Ega Mulyadi; Victoria Ari Palma Akadiati; Maria Lusiana Yulianti; Agnes Susana Merry Purwati; Abdurohim Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Co-Authors Abdurohim Abdurohim Adi Oksifa Rahma Harti Agi Dahtiar Agnes Susana Merry Purwanti An An Anisarida Andiena Nindya Putri Andrew Shandy Utama Annisa Fitri Anggraeni Arief Yanto Rukmana Asep Ondi Betty Rahayu Betty Rahayu Deden Komar Priatn Dedy Suryadi Edi Kurnia Elisabet Luju Eliyanti Agus Mokodompit Eliyanti Agus Mokodompit Eneng Winda Widanengsih Erlina Sari Pohan Euis Dasipah Fathihani Fathihani Fatlina Zainuddin Febriyani Damayanti Gita Puspita Hendra Prayoga Hendri Maulana Hendri Maulana Herni Suryani I Nyoman Tri Sutaguna Ida Marina Ida Marina, Ida Jusdijachlan Jusdijachlan Kadeni Kadeni, Kadeni Kaharudin Kaharudin Kartika Pratiwi Puteri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar Priatna, Deden Lala Nurhayati Lasminingrat, Anne Leny Yuliyani Leny Yuliyani Lisma St Hartati Soeparma Putri Melinda Melinda Mochamad Zakaria Mochamad Zakaria Nanok Fitriyadi. S Norvadewi Pratiwi Putri, Kartika Putri Dwi Wahyuni Ratna Ningsih Restu Pebiani Rosmiati Pakata Sugianto Sugianto Sugianto Sugianto Susan Ridwan Suwandi Syamsu Rijal Syapril Janizar Victoria Ari Palma Akadiati Winna Roswinna Winna Roswinna Wulan Nurbaiti Rahayu Febrian Wulansari Rijata Yose Ega Mulyadi Yudi Subarkah Yuliana Yuliana Yuni Shara