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LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Raden Irna Afriani; Novi Handayani; Eti Kuryati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.586 KB) | DOI: 10.46306/ncabet.v2i1.82

Abstract

The purpose of this study is to analyze cash flow statements to assess the financial performance of companies engaged in agriculture listed on the Indonesia Stock Exchange in 2017-2021. The research method used is descriptive qualitative research. The data used is secondary data, namely the complete financial statements of agricultural sector companies, totaling 6 companies listed on the Indonesia Stock Exchange (IDX) using purposive sampling. The analytical technique used is using the cash flow ratio by comparing each cash flow statement from each company engaged in the agricultural sector each year. The results show that the agricultural companies studied in general have good performance, if examined from the ratio of cash flows to interest, capital expenditures, and the ratio of cash flows to net income, but from the ratio of cash flows to current liabilities and total debt, the company the agricultural sector is underperforming
PERAN PAJAK HIBURAN DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LEBAK Friska Lia Imelda; Raden Irna Afriani; Novi Handayani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.43

Abstract

Sources of regional original income consist of regional tax revenues, regional levies, results of separated regional wealth management and other legitimate regional revenues.. Realization of local revenue decreased in 2019, the realization of entertainment tax decreased in 2020 and 2021, and realization of taxes on non-metallic minerals and rocks decreased in 2019 and 2020. The purpose of this study was to determine the effect of entertainment taxes and taxes on non-metallic minerals and rocks on Lebak Regency's Original Revenue in 2018-2021 partially or simultaneously with the object of research at the Regional Finance and Assets Agency of Lebak Regency. This study uses a quantitative approach. The population in this study is the realization of entertainment tax revenue, non-metallic minerals and rock tax and local revenue for 2018-2021. The research sample obtained by the saturated sampling method amounted to 48 samples The results showed that the entertainment tax variable based on the partial test obtained a value of tcount-0,139 > ttable-2,01410 with a significance value of 0,890 > 0,05. The non-metal mineral tax variable and rock value obtained tcount 2,223 > ttable 2,01410 with a significance value of 0,31 < 0,05. Simultaneous test results obtained Fcount 2,490 < Ftable 3,20 with a significance value of 0,094 > 0,05. The conclusion of this study is that partially entertainment tax has no effect on local revenue and non-metallic mineral and rock taxes have a significant effect on local revenue. Simultaneously entertainment tax and taxes on non-metallic minerals and rocks no effect on local revenue
INTRODUCTION OF SHOPEE E-COMMERCE AND SIMPLE BOOKKEEPING IN INCREASING SALES OF MSME PRODUCTS IN KAMPUNG BARU VILLAGE, PAMARAYAN DISTRICT, SERANG REGENCY: PENGENALAN E- COMMERCE SHOPEE DAN PEMBUKUAN SEDERHANA DALAM PENINGKATAN PENJUALAN PRODUK UMKM DI DESA KAMPUNG BARU KECAMATAN PAMARAYAN KABUPATEN SERANG Raden Irna Afriani; Novi Handayani; Andika Deva Yani; Agung Ramadhan; Nur Sri Udayani; Elsi Afriani; Rizki Badrussalam; Aldi Fatwa Ali; Fadilla Aprilia Ningsi
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 2 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i2.62

Abstract

Handicraft from bamboo is a beautiful that can make people in the village of Kp Baru, Pamarayan District, Serang Regency, depend on this object for their lives. The results obtained are quite good considering that handicrafts in this village have dominated sales in the Banten Province. However, the craftsmen can not yet develop their sales intensively and also have not been able to prepare financial accounting reports by utilizing the sophistication of information technology. For this reason, this activity is carried out by a service team to increase sales and the welfare of the craftsmen and village communities. It is hoped that after this counseling is carried out, the product from Kp Baru can be owned by all Indonesian people
PEMANFAATAN LIMBAH KULIT BUAH MELINJO (GNETUM GNEMON L) MENJADI PRODUK OLAHAN KERIPIK KULIT BUAH MELINJO Listiawati Listiawati; Novrita Tri Yulvia; Diah Permata Sari; Novi Handayani; Adib Faqih Robbani; Yasril Muluk
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.199

Abstract

Agro-industry plays a good role over time until now. Various kinds of products have been produced starting from processing tubers, fruits. but not many people know that forest plants which have the Latin name Gnetum gnemon L turned out to be an alternative to increase family income. Gnetum gnemon L is a type of open- seeded plants (Gymnosperms) commonly called Melinjo. These forest plants come from tropical Asia and the Western Pacific. Melinjo trees grow wild in forests with a height of 1200 meters above sea level. Melinjo fruit is usually consumed as a complement to household vegetables. Melinjo fruit that is commonly consumed is melinjo fruits that are young in age and do not yet have a thick inner fruit layer. Meanwhile, it turns out the melinjo fruit that is old or red has many benefits and high nutritional content. The purpose of this activity is to provide understanding to partners in processing and utilizing the skin of melinjo fruit into melinjo fruit skin chips. The target of community service program is addressed to the Head of Sampir Village, Waringin Kurung Sub-District, Serang Regency Banten and the participants are PKK Sampir Village, Waringin Kurung Sub-District, serang Regency, Banten. The method used in this service is (a) socialization and counseling, which is to provide understanding to partners about the use of melinjo rind (b) training, which is to get knowledge about how to process melinjo rind into an agroindustrial product of melinjo fruit peel chips. The results obtained in this training are the enthusiasm of partners for the knowledge and use of the fruit skin of Melinjo and the positive taste and value of partners that agro-industry is another alternative to generate additional family income
PKM TATA KELOLA PEMBERIAN MAKANAN TAMBAHAN (PMT) PADA SEKOLAH PAUD BKB KEMAS LESTARI Evi Dora Sembiring; Muhammad Angga Anggriawan; Novi Handayani; Sari Putri Pertiwi; Ade Samsinar
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.234

Abstract

BKB Kemas Lestari PAUD School is located at Blok F 14C No.2 RT.04/RW25 Komp. TBL Kel, Unyur, Kec. Serang, Serang City, Banten 42111. This school is located in a residential area of ??the Taman Banten Lestari housing complex which has around 30 students. This early childhood school implements a 5-day school program, Monday-Friday, with learning methods according to children's interests, talents and growth and development. Every second and fourth Sunday of each month, Supplementary Feeding (PMT) activities are carried out which aim to improve nutrition and health and optimize children's physical growth according to health standards. This article is a form of Community Service Output (PKM) which aims to explain and describe the management of providing additional food (PMT) at the BKB Kemas Lestari PAUD school. The research method used was by directly participating in PMT activities, namely in preparing food menus, equipment to be used and attending when students enjoyed food as well as reviewing the program budget and accountability. The results of this research are that the PMT program carried out by the BKB Kemas Lestari early childhood school already has good governance because it is carried out jointly by the school and parents/guardians of students, is scheduled and has a separate fixed budget