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All Journal Majalah Ilmiah Warta Dharmawangsa Jurnal E-Bis: Ekonomi Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Pengabdian dan Kewirausahaan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Padma: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Economics and Business Prapanca : Jurnal Abdimas JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Administrasi Perkantoran dan Kesekretariatan Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Gunardi
Politeknik Pajajaran ICB Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI MODEL EDUKASI INVESTASI SAHAM SYARIAH DI ERA DIGITAL BAGI MAHASISWA PELAKU UMKM Puspita, Vina Anggilia; Rinaldo, Dito; Gunardi, Gunardi; Ratna H, Yunyun
Jurnal Pengabdian dan Kewirausahaan Vol 7, No 1 (2023): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v7i1.4299

Abstract

Until today, the Indonesian people have had little involvement in the stock market. The main source of the problem is a lack of capital market literacy, which must be addressed by the Indonesia Stock Exchange as a regulator as well as other parties such as academia. Investments in capital market instruments can undoubtedly benefit the community, especially MSMEs players who can distribute some of the revenue generated by the firms they run and then use the returns on these investments for business expansion. Based on these conditions, our service program seeks to improve MSMEs' performance through Sharia-compliant stock investment instruction and mentorship programs. The Community Service Method (PKM) incorporates the Deming Cycle concept, namely plan; do; check; and act, as well as the capital market education model developed by the PKM team. PKM partners are 33 MSME students from Bandung's various educational universities. The PKM results show a significant positive increase in the level of literacy and understanding of Islamic stock investment practices, as evidenced by the results of the different tests where the t-value is greater than the t-table, namely 20.375 > 2.0345, implying that the PKM program was effective. This boost in competence is likely to assist MSME students earn more money to help their businesses grow. This PKM tool also generates capital market investment modules that novice investors can simply understand.
Pelatihan Manajemen Organisasi Untuk Meningkatkan Pengetahuan Founder Dan Pengurus Dalam Fungsi Organisasi Ikatan Motor Honda Di Jawa Barat Gunardi Gunardi; Hendriady De Keizer; Siti Nur Khoiriyah Ramadani; Dila Maulida Khaerunnisa; Tatiek Ekawati Permana
JAMARI: Jurnal Pengabdian Masyarakat Mandiri Vol 1 No 01 (2024): Juli
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/jamari.v1i01.690

Abstract

Non-profit organizations play a vital role in society, but often face challenges in managing resources and achieving goals. This organizational management training is specifically designed to enhance the competence of founders and administrators in effectively managing the West Java Honda Motorcycle Association (Ikatan Motor Honda Jawa Barat). The training covers important modules such as understanding the organization's vision, mission, and objectives, organizational governance, human resource management, financial management, project and program management, communication and public relations, as well as leadership and organizational development. This training is crucial for non-profit organizations like the Association to continue to grow and make a significant contribution in achieving the social objectives of the West Java Honda Motorcycle Association (Ikatan Motor Honda Jawa Barat).
Pelatihan Manajemen Organisasi Untuk Meningkatkan Pengetahuan Founder Dan Pengurus Dalam Fungsi Organisasi Ikatan Motor Honda Di Jawa Barat Gunardi Gunardi; Hendriady De Keizer; Siti Nur Khoiriyah Ramadani; Dila Maulida Khaerunnisa; Tatiek Ekawati Permana
JAMARI: Jurnal Pengabdian Masyarakat Mandiri Vol 1 No 01 (2024): Juli
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/jamari.v1i01.690

Abstract

Non-profit organizations play a vital role in society, but often face challenges in managing resources and achieving goals. This organizational management training is specifically designed to enhance the competence of founders and administrators in effectively managing the West Java Honda Motorcycle Association (Ikatan Motor Honda Jawa Barat). The training covers important modules such as understanding the organization's vision, mission, and objectives, organizational governance, human resource management, financial management, project and program management, communication and public relations, as well as leadership and organizational development. This training is crucial for non-profit organizations like the Association to continue to grow and make a significant contribution in achieving the social objectives of the West Java Honda Motorcycle Association (Ikatan Motor Honda Jawa Barat).
Strategi Pencatatan Keuangan sebagai Langkah Awal Menuju Kemandirian Ekonomi: Sinergi Kewirausahaan dan Perpajakan Gunardi Gunardi; Yani Ramdani; Siti Mialasmaya; Eri Febriani
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2249

Abstract

Proper financial recording is essential to achieve economic independence, especially for Micro, Small, and Medium Enterprises (MSMEs). This community service program (PKM) provides training on basic financial recording, creative entrepreneurship, and understanding MSME tax obligations under Government Regulation No. 55 of 2022. The methods include manual and digital recording education, tax calculation simulations, and developing local potential-based business ideas with simple digital promotion strategies. The results showed improved participant understanding in financial recording and business strategy development. This program is expected to support sustainable economic independence in the community.
Penguatan Kapasitas Organisasi Melalui Pelatihan Tata Kelola Organisasi dan Pengelolaan Keuangan Masjid Darul Muqomah Kabupaten Bandung Linna Ismawati; Gunardi Gunardi; Jatnika Dwi Asri; Muhammad Andrian Pratama
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2612

Abstract

This community service aims to strengthen the organizational capacity of the Darul Muqomah Mosque in Bandung Regency through organizational governance training and mosque financial management. Problems faced by partners include suboptimal organizational structures, unclear division of tasks, and financial management that is still simple and has not been systematically documented. The method of implementing activities includes identifying needs, delivering materials through interactive training and discussions, as well as assistance in the implementation of organizational governance and an accountable and transparent financial management system. The training material includes the preparation of organizational structure, work program planning, financial recording, preparation of financial statements, as well as the principles of accountability and transparency in the management of mosque funds. The results of the activity showed an increase in the understanding and skills of mosque administrators in managing organizations and finances in a more organized and professional manner. This activity is expected to encourage the realization of better, transparent, and sustainable mosque governance so as to be able to increase the trust of worshippers and the role of mosques in community empowerment.
PELATIHAN PEMBUATAN NPWP BAGI MAHASISWA PRODI AKUNTANSI SEMESTER 5 POLITEKNIK PAJAJARAN ICB BANDUNG DENGAN METODE PRAKTIK MENGGUNAKAN WEB PAJAK CORETAX Gunardi; Priatna Kesumah
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 3 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/adidharma.v3i2.210

Abstract

Community service is one form of implementing the Tri Dharma of Higher Education. This activity aims to improve students’ understanding and skills in creating a Taxpayer Identification Number (NPWP) online through the Coretax tax platform. The target participants were 25 fifth-semester students of the Accounting Study Program at Politeknik Pajajaran ICB Bandung. The method used was direct practice in online NPWP registration. The results showed that all participants were able to understand the procedures and successfully create their NPWP. Through this activity, students are expected to be better prepared to fulfill their tax obligations as taxpayers while also gaining additional competence in tax administration.
Fluctuation of Credit Risk and Company Size on Liquidity Gunardi Gunardi; Akhmad Najibul Khairi Syai; Kholdorov Sardor Umarovich; Muhammad Al Mighwar; Euis Bandawaty; Dewi Kartikaningsih
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v4i2.45134

Abstract

This study aims to provide empirical evidence on the effect of credit risk and company size on liquidity in the banking sector. Liquidity is an important aspect in assessing a bank's financial performance because it reflects the institution's ability to meet short-term obligations and maintain operational continuity. This study focuses on Bank Mandiri, which consistently shows liquidity stability during the 2013–2023 period, even amidst various economic conditions. The research approach used is quantitative with a time series regression model. Secondary data is obtained from Bank Mandiri's audited annual financial statements. The dependent variable, namely liquidity, is measured using the Loan to Deposit Ratio (LDR); while the independent variables are credit risk measured by the Non-Performing Loan (NPL) ratio, and company size measured by the natural logarithm of total assets. To ensure the validity of the model, classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation are carried out. The results of the study show that credit risk and company size have a positive and significant effect on liquidity, both partially and simultaneously. This finding indicates that increasing credit risk encourages banks to strengthen liquidity reserves, and large-scale companies have wider access to funding. This result differs from several previous studies, indicating that institutional characteristics and risk management strategies can affect the direction and strength of the relationship between variables. This study contributes to the literature by presenting time-series evidence on the determinants of liquidity at one of the largest state-owned banks in Indonesia.
DAMPAK PENGGELAPAN PAJAK TERHADAP PENERIMAAN NEGARA TAHUN 2021 Paris Jundi; Nunung Nurjanah; Dina Sinta Amelia; Gunardi Gunardi; Priatna Kesumah
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.84

Abstract

Dalam konteks penerimaan negara, penghindaran pajak yang mengacu pada tindakan yang bertujuan mengurangi kewajiban perpajakan suatu badan usaha atau perorangan telah menjadi permasalahan yang signifikan. Studi ini mengkaji strategi penghindaran pajak yang populer serta dampak fiskal dan ekonomi yang ditimbulkannya. Artikel ini membahas dampak penghindaran pajak terhadap pendapatan negara dengan menggunakan penelitian kontemporer, dengan menekankan sejauh mana aktivitas ilegal ini telah merugikan keuangan negara. Esai ini juga mengeksplorasi konsekuensi politik yang mungkin digunakan pemerintah untuk mengatasi masalah penghindaran pajak dan meningkatkan keadilan fiskal. Dengan mencermati permasalahan ini, artikel ini diharapkan dapat memberikan analisis yang mendalam kepada para akademisi, politisi, dan pihak-pihak lain di masyarakat.
ANALISIS PIUTANG TAK TERTAGIH TERHADAP PERPUTARAN PIUTANG PADA PT ASTRA INTERNASIONAL TBK TAHUN 2018-2022 Gunardi Gunardi; Tiara Aripah; Wulan Rahmawati; Amelia Ibrahim; Hendriady de Keizer
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.85

Abstract

This research analyzes how uncollectible receivables are in relation to the amount of receivable turnover at PT Astra Internasional Tbk. This research uses a descriptive approach. This analysis method uses the bad debts ratio and the accounts receivable turnover ratio to prioritize systematic observations of research activities and produce relevant and focused results. The results of the research show that the risk of bad debts at PT Astra Internasional Tbk has decreased from 2018 to 2022. This is different from the results of previous research from 2012 to 2017. This shows the effectiveness of the company's efforts to ensure that management of receivables runs well. . The arrears ratio of PT Astra Internasional Tbk shows that there is a low possibility that receivables cannot be collected.
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP RISIKO KEBANGKRUTAN PADA PT. MATAHARI DEPARTMENT STORE TBK Priatna Kesumah; Valerie Theophanye; Ersa Novell Ramadhanti; Shilmi Fadhilla Syam; Aghniya Sabila Novaghiya; Gunardi Gunardi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 1 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i1.133

Abstract

The problem of financial difficulties is a major problem that every company must experience, this also happens to PT. Matahari Department Store Tbk. Research results show that in 2018-2020 from the results of the current ratio analysis showed a decrease by an average of 90%. Meanwhile, the results of the quick ratio showed an increase in 2019, but experienced a significant decrease in 2020 with an average of 50%. Based on the analysis of current ratio and fast ratio shows that the financial performance of PT Matahari Department Store Tbk in terms of current ratio is classified as "poor". The results of ROA analysis in 2019 increased, but in 2020 there was a significant decrease with an average ratio of 12%. In addition, according to the analysis results from ROE, the average recorded ratio is 38%.
Co-Authors Achmad Ridwan Deskana Achmad Ridwan Deskana Adri Arisena Aghniya Sabila Novaghiya Akbar Meiludin Akhmad Najibul Khairi Syai Amelia Ibrahim Bangbang Hardianto Caca Caca Citra Meilani Dila Maulida Khaerunnisa Dina Sinta Amelia Dinka Ayu Dodi Syaripudin Dyah Bayu Framesthi Elsha Fitriyani Elyana Hutahaean Eri Febriani Erick Ivan Gian Ersa Novell Ramadhanti Euis Bandawaty Fauzany, Riffka Fitri Rizkiyah, Tiara Habib Muhamad Hadi Juwanda Hadistin Syafel Hendriady de Keizer Hendriady de Keizer H I Putu Ajie Windu Kertayoga Ida Bagus Alit Ksama Putra Idah Rosidah Iin Surtiah Iqlima Nurriyah Jatnika Dwi Asri Jihan Fadhilah Kartikaningsih, Dewi Karyadi Kasih, Ni Luh Sri Kholdorov Sardor Umarovich Lestari Oktavia Limbert Hutahaean Linna Ismawati Luh Sri Kasih Luqman Ali Al-ghifari Meidina Sekar Hapsari Melsa Ulfie Wahyudianty Muhammad Al Mighwar Muhammad Andrian Pratama Muhammad Refki Novesar Nana Sujana Neneng Yanti Andriani Nunung Nurjanah Pangestika Dwi Fandini Parapaga, Florentina Blandina Paris Jundi priatna kesumah Puspita, Vina Anggilia Putri Dwi Novrina Rahadiyan Rahadiyan Rakhmat Haryono Ramayani Yusuf Ratna H, Yunyun Regina Putri Kirana Restu Suryani Rina Permatasari Rinaldo, Dito Rini Aisyah Yulianti Risna Haryati Royke Bahagia Rizka Sandy Kurniawan Sara Magdalena Shilmi Fadhilla Syam Siti Mialasmaya Siti Nur Khoiriyah Ramadani Siti Nurhaliza Sugiyanto Sugiyanto Sugiyanto Sundari Rifka Natasya Tatiek Ekawati Permana Tiara Aripah Valerie Theophanye Vellysha Tyvanov Veranita, Mira Vina Anggilia Puspita Wahyu Andri Wibowo Wulan Rahmawati Yani Ramdani Yunyun Ratna H YUSUF, RAMAYANI