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PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Adhar Putra Setiawan; Tyasha Ayu Melynda Sari; Marista Oktaviani
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v1i2.18

Abstract

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.
THE EFFECT OF TAXATION KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE WITH AWARENESS OF MOTOR VEHICLE TAXPAYERS AS AN INTERVENING VARIABLE AT THE EAST SURABAYA SAMSAT MOBILE Faga Audia Utama; Anna Marina; Adhar Putra Setiawan
International Journal of Business, Law and Political Science Vol. 1 No. 8 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i8.180

Abstract

Taxes are one of the largest sources of government revenue funds to finance both routine and development expenditures. One of the factors that can be emphasised by the state apparatus in increasing tax compliance and awareness is by increasing knowledge and providing or setting tax sanctions. This research method uses a quantitative approach. The number of samples in this study used 929 respondents, determining the sample in this study using the Krejcie table with an error rate of 5%. The measuring instrument used is Partial Least Square (PLS) with smart PLS 4.0 software. The results of this study indicate that (1) Tax knowledge has a positive and insignificant effect on taxpayer compliance (2) Tax sanctions have a significant positive effect on taxpayer compliance (3) Taxpayer awareness has a significant positive effect on taxpayer compliance (4) Tax knowledge has a significant positive effect on taxpayer awareness (5) Tax sanctions have a significant positive effect on taxpayer awareness (6) Tax knowledge has an indirect significant positive effect on taxpayer compliance on taxpayer awareness as an intervening variable (7) Tax sanctions have an indirect significant positive effect on taxpayer compliance on taxpayer awareness as an intervening variable.
Transformation of the Chemical Industry Sector in Indonesia to Enhance Corporate Value Adhar Putra Setiawan; Ma’ruf Sya’ban
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 1 (2026): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i1.29092

Abstract

This study aims to analyze the transformation of the chemical industry sector in Indonesia in increasing company value. The independent variables include the Debt-to-Equity Ratio (DER) and stock price, with company size as a moderating variable. The study focused on 60 chemical industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The analytical method used was panel data regression. The results of the Chow and Hausman tests indicate that the Random Effect model is more appropriate, whereas the Lagrange Multiplier test supports the Fixed Effect model. The test results show that DER has no significant effect on company value, as measured by Price-to-Book Value (PBV). Meanwhile, stock price and company size have a negative and significant effect on PBV. In addition, company size cannot moderate the effect of DER on PBV, whereas it has been shown to moderate the effect of stock price on PBV. This study provides practical implications for chemical industry companies in increasing company value through effective management of capital structure, stock price movements, and company scale
Penguatan Harga Pokok Produksi melalui Pendampingan Keuangan: UMKM Keripik Samiler di Desa Wonosunyo Adhar Putra Setiawan; Tining Haryanti; Rieska Maharani; Marista Oktaviani; Dicky Hikam
Jurnal Kabar Masyarakat Vol. 4 No. 2 (2026): Mei: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i2.3977

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village.Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village