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All Journal AGROSCIENCE JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JURNAL ABDIMAS PLJ Prosiding Amal Insani Foundation Journal of Accounting Inaba Inaba of Community Services Journal Jurnal Cendekia Ilmiah
Muhammad Sigit Adi Nugraha
Universitas Putra Indonesia Cianjur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PEMANFAATAN HUTAN SEBAGAI TEMPAT WISATA ALAM DAN DAMPAKNYA PADA TARGET SDGS DESA (STUDI PADA DESA WANGUNJAYA) Dandi Bahtiar; Muhammad Sigit Adi Nugraha; Nanan Marlina
AGROSCIENCE (AGSCI) Vol 12, No 2 (2022): December
Publisher : Fakultas Sains Terapan, Universitas Suryakancana Cianjur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/agsci.v12i2.2628

Abstract

Pasca Pandemic, terjadi perubahan trend kunjungan pariwisata, dan kecenderungan memilih pariwisata lokal, berbasis alam dan lingkungan. Maka menjadi potensi untuk meningkatkan pariwisata berbasis hutan wisata. Desa Wangunjaya mempunyai potensi hutan yang luas dan potensi pariwisata lokal. Selain itu pemerintah Desa juga masih tetap menghadapi program prioritas yaitu pembangunan berbasis SDGs. Sehingga penelitian ini bertujuan untuk melihat pengaruh Pembangunan Hutan Wisata dan Partisipasi Masyarakat terhadap target SDGs Desa. SDGs Desa yang dipilih adalah SDGs Desa nomor 5 tentang kesetaraan gender, SDGs Desa nomor 8 tentang pertumbuhan ekonomi yang merata, SDGs Desa nomor 9 tentang infrastruktur yang berkualitas serta SDGs Desa nomor 15 tentang lingkungan hutan. Hasil dari penelitian ini menunjukan bahawa baik secara parsial maupun simultan variabel Pembangunan Hutan Wisata dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap target SDGs Desa. Angka signifikansi dibawah 5% dengan tingkat pengaruh yang kuat sebesar 96,3%. Penelitian ini menjadi penelitian dalam perspektif lain mengukur efektivitas SDGs Desa, dengan menggunakan variabel pembangunan Hutan Wisata dan mengukur Partisipasi Masyarakat pada pencapaian SDGs Desa.
Strategi UMKM Dalam Meningkatkan Penjualan Berdasar Perspektif Syariah Wiwin Suhada; Mohammad Sigit Adi Nugraha; Triana Apriani; Frilla Gunariah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5518

Abstract

This research is motivated by the concept of sharia marketing which currently continues to develop along with the development of the sharia economy. Currently, many MSMEs are competing in the market. To survive and be competitive, good management is needed, marketing is one of them. The aim of this research is to find out MSME Strategy for Increasing Sales Based on a Sharia Perspective. The research method used is a descriptive qualitative research method. Research results show that marketing MSMEs implement sharia, namely, MSMEs always apply Islamic values ​​in their products both in terms of halal products and materials and tools, carry out their marketing activities always referring to flexibility, highly uphold mutual respect so that anyone who comes or buys the product will served as best as possible regardless of race or whatever, providing service as usual such as treating consumers well, maintaining communication with consumers, behaving in a friendly and polite manner.
Implementation Of Rocket Stove As An Environmentally Friendly Waste Management Innovation In The Green Village Program Of Cibaregbeg Village M. Sigit Adi Nugraha; Enden Suryati; Tanto Heryanto
Inaba of Community Services Journal Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v4i2.526

Abstract

This community service project addresses the critical issue of improper waste management in Cibaregbeg Village, where open burning remains a widespread practice due to the lack of a formal waste collection system. The program introduces Rocket Stove technology as an environmentally friendly innovation that enables more efficient, smoke-reduced combustion of household waste. Implementation methods include environmental education, collaborative construction, training on operation procedures, and integration within the Green Village initiative. The results demonstrate improved community awareness, reduced waste accumulation, and noticeable improvements in environmental quality. Overall, the Rocket Stove initiative proves to be sustainable, and scalable solution for rural waste management.
PERPAJAKAN SEDERHANA BAGI GURU DI KAWASAN WISATA BANTAR AGUNG Mohammad Sigit Adi Nugraha; Wardhani Indah Sari; Dedy Suryadi; Moh. Abdurrosyid; Efrinal Efrinal
JURNAL ABDIMAS PLJ Vol. 6 No. 1 (2026): JURNAL ABDIMAS PLJ, Juli 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v6i1.2452

Abstract

Bantaragung Village is a rapidly growing tourist village area in Majalengka Regency. Along with the increase in economic and tourism activities, the demand for legal awareness and fulfillment of administrative obligations, including taxation, is becoming increasingly crucial. Teachers, as the main pillar of education, hold a strategic role as agents of change, yet they often face obstacles in understanding dynamic tax regulations and reporting procedures that are perceived as complex. Objective: This study aims to analyze the application, understanding, and urgency of simple tax education for teachers in the Bantaragung tourist area to increase voluntary tax compliance. Method: The method used in this activity is a descriptive qualitative approach combined with socialization and assistance implementation methods (action research). The research subjects consisted of teachers across education levels in Bantaragung Village. Data were collected through pre-test and post-test questionnaires, in-depth interviews, and direct observation during the simulation of filling out e-Filing for Income Tax (PPh) Article 21. Results: The results showed that prior to the simple tax education program, the majority of teachers experienced administrative anxiety and confusion regarding the calculation of PTKP (Non-Taxable Income) and digital-based reporting mechanisms. After being provided with assistance using simplified practical tax modules, there was increase in regulatory understanding, and the success rate of independent Annual Tax Return (SPT). Tax education targeting educators in this tourist area has proven effective in creating new tax literacy agents who have the potential to spread tax awareness to the tourism-aware community (Pokdarwis) and local MSME actors around Bantaragung.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan LQ45 Fera Lufhidarani Pranita; Maria Evy Purwitasari; Widiyono Widiyono; Mohammad Sigit adi Nugraha; Muntasir Muntasir
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.7031

Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosures on the value of LQ45 companies. This research applied purposive sampling with specific criteria, yielding 140 observations. The study utilized secondary data sourced from the Indonesia Stock Exchange (IDX) website. Data were analyzed using descriptive statistics and multiple linear regression analysis. The findings indicate that CSR disclosure, institutional ownership, managerial ownership, and the board of commissioners have a significant positive effect on firm value. In contrast, the audit committee variable shows no significant effect on corporate value.
The EFFECT OF OPERATIONAL AUDITS THROUGH PRODUCTION FUNCTIONS ON CONSUMER SATISFACTION M. Sigit Adi Nugraha; Ridwan Ridwan
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.14

Abstract

This research is descriptive research with a quantitative approach carried out on a CV. Baraka Outstanding Workshop. This study aims to determine the presence or absence of the influence of operational audits through the production function on consumer satisfaction. The data collection method in this study is a questionnaire, and the sampling technique used is a census. The population that was the object of the study was employees and customers with a sample of 46 employees and 46 customers. Hypothesis testing was carried out by linear regression analysis for hypotheses 1, 2, 3, path analysis, and Sobel test for hypothesis 4 through the IBM SPSS Statistics V.25 program. Based on the results of the study with a significance level of 5%, conclusions were obtained: Operational Audit has a positive and significant effect on satisfaction with an influence of 95.4%, Operational Audit has a positive and significant impact on the Production Function with an influence of 48.3%, the Production Function has a positive and significant impact on consumer satisfaction with an influence of 52.9%, Operational Audit through the production function has a positive and significant effect on satisfaction consumers 79.5% influence and the rest influenced by other unknown factors which are 20.5%.
THE INTERNATIONAL SMART WATER ACCOUNTING FOR SUSTAINABLE WATER SELF-SUFFICIENCY Mohammad Sigit Adi Nugraha; Denny Aditya Dwiwarman; Wenny Djuarni; Ira Mariyah Ulfah
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Water scarcity and inefficient water governance remain critical challenges for agricultural communities worldwide. This study aims to develop and analyze an International Smart Water Accounting framework to support sustainable water self-sufficiency through academic collaboration and community empowerment. The approach integrates water accounting principles, digital monitoring systems, and participatory governance to improve transparency, accountability, and efficiency in water resource management. Using a qualitative-descriptive and case-based approach, this study highlights how smart water accounting can be implemented as a scalable and replicable model across different agricultural contexts. The findings indicate that international academic collaboration enhances knowledge transfer, strengthens local capacity, and supports sustainable water governance aligned with global sustainability agendas. This study contributes to the advancement of water accounting practices and provides practical implications for policymakers, higher education institutions, and community-based water management initiatives
Co-Authors Dandi Bahtiar Dedy Suryadi Denny Aditya Dwiwarman Efrinal Efrinal Enden Suryati Frilla Gunariah Ira Mariyah Ulfah Maria Evy Purwitasari Moh. Abdurrosyid Muntasir Muntasir Nanan Marlina Ridwan Ridwan Tanto Heryanto Triana Apriani Wardhani Indah Sari Wenny Djuarni Widiyono Widiyono Wiwin Suhada