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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat 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 Jurnal Ekbis (Ekonomi & Bisnis) Prapanca : Jurnal Abdimas JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Administrasi Perkantoran dan Kesekretariatan Journal of Community Service (JCOS) Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Gunardi
Politeknik Pajajaran ICB Bandung
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ANALISIS PERMOHONAN KREDIT DALAM UPAYA MENCEGAH KREDIT MACET DI PERUSAHAAN MANUFAKTUR Riffka Fauzany; Vellysha Tyvanov; Hadistin Syafel; Citra Meilani; Akbar Meiludin; 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.v4i1.134

Abstract

This study aims to analyze credit applications in an effort to prevent bad debts in manufacturing companies and identify effective strategies to overcome these credit risks. Qualitative research is the methodology employed. Qualitative research is descriptive analysis that collects data in-depth with the goal of describing phenomena as deeply as possible. Because this research focuses on the real issue, it does not necessitate the formation of several hypotheses. Literature, records, journals, and reports are the sources of this data collection.The results of this study show that careful analysis of credit applications is instrumental in minimizing the risk of bad debts. Factors such as the use of artificial intelligence-based technology, improved human resource competencies, and the implementation of a risk assessment system have been proven to reduce the potential for default. In addition, a thorough evaluation of the prospective borrower's profile and regular supervision contribute significantly to the effectiveness of credit management in manufacturing companies.
ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN UP) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Luqman Ali Al-ghifari; Gunardi Gunardi; Priatna Kesumah; Dodi Syaripudin
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (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.v4i2.204

Abstract

This study examines the Analysis of goods procurement procedures and the collection mechanism of Tax Obligations at Pengadilan Tinggi Bandung. Using a descriptive qualitative approach through interviews, observations, and document analysis, the research reveals that the institution has implemented a procurement system divided into two payment methods: Uang Persediaan (UP) for transactions below Rp10 million and SPM-LS for higher-value transactions. The procurement process demonstrates good governance in terms of planning, execution, and financial accountability. However, discrepancies were found in the reporting of PPh 22 periodic tax returns through the DJP Online system, attributed to human resource limitations, heavy workload of treasury staff, and technical issues with computer equipment. Regarding supervision, the role of the Tax Office was deemed suboptimal in monitoring compliance. The study recommends improvements to the electronic reporting system, human resource capacity building through training, and strengthening both internal and external monitoring mechanisms to ensure tax compliance.
ANALISIS KINERJA KEUANGAN PT GUDANG GARAM TBK MENGGUNAKAN RASIO KEUANGAN PERIODE 2022-2024 Melsa Ulfie Wahyudianty; Bangbang Hardianto; Sundari Rifka Natasya; Gunardi Gunardi; Priatna Kesumah
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (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.v4i2.246

Abstract

The Indonesian tobacco industry is facing increasing pressure due to economic volatility and the policy of increasing Tobacco Excise Tax (CHT) during the 2022-2024 period. PT Gudang Garam Tbk, one of the largest cigarette companies in Indonesia, experienced a negative impact on its financial performance as a result of this situation. The objective is to assess the financial performance of PT Gudang Garam Tbk using financial ratios. The theoretical basis and literature review used include the concepts of financial performance, financial statements, and analysis of liquidity, solvency, and profitability ratios. This research was conducted using a quantitative and descriptive approach. Data mining methods were carried out through secondary data collection in the form of PT Gudang Garam Tbk's annual financial reports for the 2022-2024 period obtained from the Indonesia Stock Exchange website and the company. The results indicate that the company has a strong level of liquidity and solvency, reflected in a high current ratio and a decreasing debt ratio. However, the profit margin ratio, Return on Assets, and Return on Equity decreased drastically in 2024, indicating a decline in profitability performance. This study concludes that PT Gudang Garam Tbk is in a balanced financial condition in terms of liquidity and capital structure, but faces major challenges in maintaining profitability.
STRATEGI MANAJEMEN KOMUNIKASI DIGITAL DALAM MENINGKATKAN REPUTASI INSTITUSI PENDIDIKAN TINGGI DI ERA DISRUPSI MEDIA Limbert Hutahaean; Gunardi Gunardi; Nana Sujana
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): 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.v5i1.263

Abstract

Digital transformation has fundamentally reshaped communication patterns in higher education institutions in building and maintaining their reputations. Media disruption—characterized by platform convergence, accelerated information flows, and increased public participation—requires universities to develop adaptive and data-driven digital communication management strategies. This study aims to analyze digital communication management strategies in enhancing the reputation of higher education institutions and to formulate a conceptual model relevant to the dynamics of the digital era.The research employs a qualitative approach with a multiple case study design involving three higher education institutions in Indonesia. Data were collected through in-depth interviews, social media observation, and analysis of communication policy documents. The data were analyzed using thematic analysis, including open, axial, and selective coding procedures. The findings reveal that effective digital communication strategies consist of four main stages: strategic planning based on institutional positioning, narrative content production through academic storytelling, management of two-way engagement, and reputation monitoring based on digital analytics. The results also indicate that the integration of communication management and social media data analysis significantly contributes to strengthening public trust and enhancing institutional image.This study proposes the “Adaptive Digital Communication Strategy Model” as a conceptual contribution to the development of communication management in higher education institutions.
STUDI KEPUASAN PESERTA TERHADAP PENYELENGGARAAN HONDA BIKERS DAY 2025: FAKTOR FASILITAS, AKTIVITAS DAN KEBERSAMAAN Hendriady de Keizer; Riffka Fauzany; Rakhmat Haryono; Gunardi Gunardi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): 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.v5i1.266

Abstract

This study aims to analyze participants’ satisfaction with the organization of Honda Bikers Day 2025, focusing on three main factors: facilities, activities, and togetherness. The event is part of a community engagement strategy organized by PT Astra Honda Motor to strengthen loyalty and solidarity among Honda bikers in Indonesia. This research employed a descriptive qualitative approach supported by simple quantitative data collected through questionnaires distributed to 93 participants. Data analysis was conducted descriptively using frequency distribution and thematic analysis of open-ended responses. The findings indicate that overall participant satisfaction falls within the fairly satisfied to satisfied category. The activity and togetherness factors were the most influential in shaping satisfaction, particularly through touring activities, music performances, and inter-community interactions that enhanced solidarity. However, the facilities aspect still requires improvement, especially regarding toilet cleanliness, rest areas, and venue management. It can be concluded that the success of Honda Bikers Day 2025 is more strongly influenced by the value of togetherness and social experience than by technical facility aspects alone. Keywords: participant satisfaction, community event, facilities, activities, togetherness, Honda Bikers Day
PERAN HUKUM BISNIS DALAM MENCIPTAKAN KEPASTIAN HUKUM DAN IKLIM USAHA YANG BERKELANJUTAN DI INDONESIA Elyana Hutahaean; Gunardi Gunardi; Dyah Bayu Framesthi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): 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.v5i1.268

Abstract

Business law is a set of legal norms and regulations that govern economic activities and legal relationships among business actors. The existence of business law is essential in creating legal certainty, protecting business actors and consumers, and supporting the development of a healthy and sustainable business environment. This study aims to analyze the role of business law in regulating economic activities and its contribution to creating legal certainty and improving the investment climate in Indonesia. The research method employed is normative legal research using statutory and conceptual approaches. The research data were obtained through library research, including legislation, academic books, and relevant scholarly literature related to business law. The results indicate that business law plays a significant role as an instrument for regulating business activities, providing legal protection for business actors and consumers, and offering mechanisms for resolving disputes in economic activities. Furthermore, the implementation of business law principles such as transparency, accountability, and legal certainty can enhance investor confidence and promote national economic growth. However, the rapid development of the digital economy requires regulatory adaptation so that business law can accommodate the dynamics of modern economic activities. Therefore, strengthening regulations and effective law enforcement are crucial in creating a fair, stable, and sustainable business environment in Indonesia.
LITERASI PERPAJAKAN PPH ORANG PRIBADI DALAM PENGELOLAAN KEUANGAN INDIVIDU PADA MAHASISWA POLITEKNIK PAJAJARAN ICB BANDUNG Gunardi Gunardi; Vina Anggilia Puspita; Ramayani Yusuf; Meidina Sekar Hapsari
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): 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.v5i1.287

Abstract

This study aims to analyze the effect of tax literacy on individual financial management with tax risk and investment risk as moderating variables among Accounting Study Program students at Politeknik Pajajaran ICB Bandung. The study employed a quantitative approach using descriptive and verificative methods. The sampling technique used was total sampling with a total of 100 student respondents. Data were collected through questionnaires using a Likert scale and analyzed using linear regression analysis and Moderated Regression Analysis (MRA). The results showed that tax literacy has a positive and significant effect on individual financial management. The higher the students’ level of tax understanding, the better their ability to manage personal finances. Tax risk and investment risk were also proven to strengthen the relationship between tax literacy and individual financial management. The findings indicate that tax understanding not only improves tax compliance but also helps individuals in financial planning and making more rational economic decisions. This study implies that tax education needs to be integrated with financial literacy education in order to improve the quality of financial management among the younger generation.
PENINGKATAN LITERASI AKUNTANSI DAN KEPATUHAN PAJAK BAGI PELAKU UMKM DALAM MENDUKUNG KEMANDIRIAN EKONOMI MASYARAKAT DI DESA CIMENYAN, KECAMATAN CIMENYAN, KABUPATEN BANDUNG Gunardi Gunardi; Priatna Kesumah; Eri Febriani; Meidina Sekar Hapsari; Siti Mialasmaya; Riffka Fauzany; Hendriady De Keizer; Dyah Bayu Framesthi; Risa Hartati; Indi Masruroh
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 9 (2026): MARTABE : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i9.%p

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi salah satu tulang punggung perekonomian nasional, meskipun sebagian pelaku usaha ini masih kesulitan mengatur administrasi keuangan serta menjalankan kewajiban perpajakannya secara tertib, sehingga tata kelola usaha belum berjalan optimal. Program pengabdian kepada masyarakat ini disusun untuk menumbuhkan pemahaman akuntansi dan kepatuhan perpajakan di kalangan pelaku UMKM maupun warga Desa Cimenyan, Kecamatan Cimenyan, Kabupaten Bandung, sebagai bagian dari upaya menuju kemandirian ekonomi yang berkelanjutan. Pelaksanaannya melalui beberapa tahap, mulai dari penjajakan kebutuhan warga, pemberian materi edukatif, praktik langsung, pendampingan lanjutan, hingga pengukuran hasil lewat instrumen pre-test dan post-test. Materi yang diberikan mencakup cara mencatat transaksi usaha, menyusun laporan keuangan sederhana mengikuti Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), serta pemahaman atas kewajiban pajak. Data hasil evaluasi memperlihatkan skor rata-rata pre-test 20,09 dari skala maksimal 30 (66,97%) dan skor rata-rata post-test 19,60 dari skala maksimal 30 (65,33%); karena jumlah responden pada kedua tahap berbeda, hasil tersebut ditelaah secara deskriptif, bukan dengan uji statistik berpasangan. Kendati demikian, catatan diskusi dan pengamatan langsung selama pelatihan memperlihatkan adanya kemajuan pemahaman peserta terkait pentingnya pembukuan yang rapi, keharusan memisahkan uang pribadi dari uang usaha, penyusunan laporan keuangan sederhana, dan ketaatan pajak sebagai unsur utama tata kelola usaha yang sehat. Secara umum, kegiatan ini turut memperkuat kompetensi peserta di bidang akuntansi dan perpajakan serta diharapkan menopang kemandirian ekonomi UMKM secara berkesinambungan, dengan pendampingan lanjutan yang disarankan agar pengetahuan dan keterampilan yang telah diperoleh terus dipraktikkan secara konsisten
Pendampingan Penyusunan Laporan Keuangan Sederhana bagi Tenaga Kerja Mandiri Pemula (TKMP) di Kecamatan Cimalaka, Kabupaten Sumedang Ramayani Yusuf; Mira Veranita; Gunardi Gunardi; Itto Turyandi; Wahyudi Wahyudi
Journal of Community Service (JCOS) Vol. 4 No. 3 (2026)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v4i3.2372

Abstract

Program Tenaga Kerja Mandiri Pemula (TKMP) merupakan program Kementerian Ketenagakerjaan yang memberikan bantuan modal usaha sebesar Rp5.000.000 per peserta kepada wirausaha pemula, dengan syarat penerima mampu menyusun laporan pertanggungjawaban keuangan atas dana yang diterima. Kegiatan pengabdian ini bertujuan mendampingi 22 peserta TKMP (14 laki-laki dan 8 perempuan) yang berasal dari Kecamatan Cimalaka, Tanjungsari, Cileunyi, dan sekitar kawasan Gunung Tampomas, Kabupaten Sumedang, dalam menyusun laporan keuangan sederhana. Sebagian besar peserta berpendidikan SMA dan memiliki pengetahuan pencatatan keuangan yang minim. Metode pengabdian menggunakan pendekatan Participatory Action Research (PAR) yang melibatkan peserta secara aktif mulai dari identifikasi masalah, pelatihan, pendampingan, hingga evaluasi. Kegiatan dilaksanakan pada bulan September 2025 di Desa Cimalaka, Kabupaten Sumedang. Hasil pengabdian menunjukkan bahwa peserta mampu menyusun laporan keuangan sederhana yang sesuai antara catatan pengeluaran dan bukti transaksi, meningkat signifikan dibandingkan kondisi sebelum pendampingan. Kegiatan ini diharapkan dapat menjadi model pendampingan keuangan bagi program TKMP di wilayah lain.
RISIKO KREDIT PERBANKAN INDONESIA SETELAH PANDEMI COVID-19 Vina Anggilia Puspita; Dito Rinaldo; Gunardi
Jurnal Ekbis (Ekonomi & Bisnis) Vol. 11 No. 2 (2023): Desember 2023
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v11i2.1230

Abstract

The objective of this research is to identify banking credit risk in Indonesia by examining three variables: Loan-to-Deposit Ratio (an independent variable), Non-Performing Loans (an intervening variable), and Return on Assets (a dependent variable). The sample size was forty-four banks that went public. The hypothesis-testing method employs path analysis. According to the research findings, banks that cut their Loan-to-Deposit Ratio (LDR) can reduce Non-Performing Loans (NPL) while increasing their Return on Assets (ROA). Meanwhile, statistical tests reveal that LDR has a negative but non-significant influence on Return on Assets, but NPL has a significant negative effect. Based on the study's findings, it can be concluded that credit risk remains high in the transition period following the COVID-19 epidemic, and banks must strengthen credit regulations to protect their capacity to earn profits. Furthermore, banks should develop digital-based service features to increase access and income.
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 Dito Rinaldo, Dito 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 Indi Masruroh 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 Mira Veranita 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 Risa Hartati 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 Turyandi, Itto Valerie Theophanye Vellysha Tyvanov Veranita, Mira Vina Anggilia Puspita Wahyu Andri Wibowo Wahyudi Wahyudi Wulan Rahmawati Yani Ramdani Yunyun Ratna H YUSUF, RAMAYANI