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All Journal PRISMA FISIKA Rekayasa Mesin Measurement : Jurnal Akuntansi Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ALKIMIA : Jurnal Ilmu Kimia dan Terapan SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Jejaring Matematika dan Sains Bubungan Tinggi: Jurnal Pengabdian Masyarakat JCA (Jurnal Cendekia Akuntansi) ALACRITY : Journal Of Education Jurnal Ilmiah Berkala: Sains dan Terapan Kimia Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal PADE: Pengabdian & Edukasi Basic and Applied Accounting Research Journal Carmin: Journal of Community Service Jurnal Ilmiah Farmasi Simplisia Jurnal Riset Ilmiah Bohr: Jurnal Cendekia Kimia
Rasidah Rasidah, Rasidah
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Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Veterinary Other

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Utilization of Rambutan Peel and Kelulut Honey in Herbal Lip Balm Production to Empower PKK Mothers Raysharie, Puput Iswandyah; Kalalinggi, Septaria Yolan; Bancin, John Budiman; Rasidah, Rasidah; Ompusunggu, Dicky Perwira; Nafisah, Zahrotun
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 4 (2025): NOVEMBER 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i4.16716

Abstract

This community service program aimed to enhance the entrepreneurial skills and economic independence of the Bahu Palawa Village community by training members of the Family Welfare Movement (PKK) to produce herbal lip balm using rambutan peel waste and kelulut honey. The program adopted a Participatory Action Research (PAR) approach, actively involving participants in each stage: basic entrepreneurship training, dissemination of information on the benefits of local ingredients, hands-on lip balm production, digital marketing, and packaging design. The training combined expository instruction, demonstrations, and practical activities to ensure comprehension and application. Evaluation was conducted using pretest-posttest instruments and Wilcoxon signed-rank statistical analysis. Results showed a significant increase in participants’ understanding of rambutan peel benefits (from 12 to 28 participants) and of kelulut honey (from 22 to 29 participants), as well as improved trust in the safety of herbal cosmetics (from 31 to 32 participants). Satisfaction surveys indicated high approval of the training materials and mentoring. The program successfully increased knowledge, skills, and awareness of local resource potential. Its impact includes fostering interest in transforming organic waste into economically valuable products, although continued mentoring is needed to support sustainable independent production.
Product Development Training on Renewable Energy Yuliana, Yuliana; Rasidah, Rasidah; Mahrita, Ani; Jonathan, Jonathan; Sidik, Ahmad
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 4 (2025): NOVEMBER 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i4.16855

Abstract

The energy crisis in Indonesia is becoming increasingly alarming as the population and human activity continue to grow. In addition, there are concerns about environmental pollution and deteriorating human health due to the use of fossil fuels. The development of renewable energy, such as biomass, has great potential to supply sustainable energy in the future. Charcoal briquettes made from biomass waste are a solid fuel that can be used as an alternative solution to energy scarcity at the household level. This activity focused on training students majoring in Renewable Energy Technology at SMKN 1 Palangka Raya to recognize the quality and process high-quality charcoal briquettes, as well as manage the business. The results of this activity were improvements in production and management aspects. After applying technology and innovation during the training, the students' practical results increased to 30 kg per two weeks. Additionally, the students' knowledge and skills in processing charcoal briquettes and conducting business planning improved, from initially having no knowledge to gaining an understanding. The evaluation results stated that the activity had been carried out well, with effective material delivery (90%), adequate facilities (88.57%), alignment with interests (84.29%), and beneficial activities (92.86%).
Financial and ESG Determinants of Stock Prices: Evidence From IDX ESG Leaders Putri, Marchia Azzahrah; Isnawati, Isnawati; Sarwani, Sarwani; Rasidah, Rasidah
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This study aims to examine the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), firm size, and Environmental, Social, and Governance (ESG) factors on stock prices. The research focuses on companies listed in the IDX ESG Leaders Index during the 2021–2024 period. A purposive sampling method was employed, yielding a sample of 13 companies with a total of 52 firm-year observations. Data analysis was conducted using panel data regression with EViews 12 software. The empirical results reveal that Return On Equity and firm size have a positive and statistically significant effect on stock prices. In contrast, Dividend Payout Ration and Enviromental, Social, and Governance factors do not exhibit a significant influence. Theoretically, this study extends the literature by integrating financial performance indicators and ESG dimensions in explaining stock price variations within the Indonesian capital market. From a practical standpoint, the findings offer valuable insights for investors and policymakers in formulating investment strategies that balance financial fundamentals with sustainability considerations.
Mengungkap ISR: Peran Leverage, Profitabilitas, Dan Ukuran Perusahaan Pada Bank Umum Syariah Chairina, Chairina; Adhani, Rizka Amalia; Rasidah, Rasidah
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7103

Abstract

Islamic Social Reporting dapat dipahami sebagai suatu tolok ukur atau ukuran yang digunakan untuk menilai dan mengkaji implementasi kinerja sosial dari suatu perusahaan. Pengungkapan dalam Islamic Social Reporting tidak hanya memfokuskan pada hubungan antara manusia dengan sesama manusia dan hubungan manusia dengan alam semata, tetapi juga secara khusus menggambarkan hubungan yang lebih dalam antara manusia dan Tuhan dalam konteks pandangan Islam. Tujuan dari penelitian ini yaitu guna menganlisis pengaruh leverage, profitabilitas, ukuran bisnis, dan umur bisnis terhadap pengungkapan Islamic Social Reporting pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan dari tahun 2019 hingga 2023. Pemilihan sampel menggunakan metode purposive sampling dengan kriteria tertentu, yang menghasilkan 10 bank umum syariah dengan rentang 5 tahun penelitian, sehingga total sampel dalam penelitian ini adalah sebanyak 50 sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi data panel dibantu dengan melalui aplikasi pengolah data eviews versi 12. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap pengungkapan Islamic Social Reporting, sedangkan leverage, profitabilitas dan umur perusahaan tidak berpengaruh terhadap pengungkapan Islamic Social Reporting.
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PROPERTI DI BEI Sari, Azma Fatmaliani; Rasidah, Rasidah
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20886

Abstract

The high prevalence of tax aggressiveness practices is one of the factors causing Indonesia’s tax ratio to remain below the ideal standard, reflecting the low effectiveness of tax revenue. Therefore, this study examines the impact of profitability, institutional ownership, and sales growth on tax aggressiveness. Profitability, institutional ownership, and sales growth serve as independent variables, while tax aggressiveness is measured through a proxy known as the Cash Effective Tax Rate (CETR), which acts as the dependent variable. The research objects comprise companies officially listed on the Indonesia Stock Exchange (IDX) within the time frame of 2021 to 2023 in the property and real estate sector. A purposive sampling method was employed based on predetermined criteria, resulting in a sample of 35 companies over the three-year period, yielding a total of 105 samples. Secondary data were utilized, sourced from the annual reports of the companies obtained from the website www.idx.co.id and the respective companies official websites. Data analysis was conducted using multiple linear regression, facilitated by SPSS version 26. The findings of this study reveral that profitability has a significant effect on tax aggressiveness. In contrast, institutional ownership and sales growth show no significant effect on tax aggressiveness.
Co-Authors Adhani, Rizka Amalia Agus Hendra Al Rahmad Ahmad Sidik Ainun Mardiah Alfanaar, Rokiy Aulianshah, Vonna Aznedra, Aznedra Boni Pahlanop Lapanporo Chairina Chairina, Chairina Cut Aja Nuraskin Dicky Perwira Ompusunggu Enny Hardi Fahmi Rizani Felisitas Defung Haderianor, Haderianor Hairul Anwar, Hairul Haliq, Ridhwan Idhil Ismail, Andi Iqbal, Rendy Muhamad Isnaini, Farida Isnawati Isnawati John Budiman Bancin Jonathan Jonathan Jumiati Jumiati Kadir Kadir Kalalinggi, Septaria Yolan Karelius, Karelius Kustomo, Kustomo Lili Safrida Lilis Rosmainar Limarjan, Sustinah Lutfi, Nada Mahrita, Ani Moorcy, Putri Arini Muhamad Iqbal, Rendy Muhammad Iqbal Muhammad Iqbal Nafisah, Zahrotun Najmuddin MA, Najmuddin Nora Usrina Nurhasanah Nurhasanah Putra, Riyanda Putri, Marchia Azzahrah Raysharie, Puput Iswandyah Reca Reca Retno Agnestisia Rifqi Novriyandana Rilia Iriani Rini Handayani Sari, Azma Fatmaliani Sarwani Sarwani, Sarwani Suhaili, Achmad Syahmani Syahmani Tukan, Dominikus Niholan Uli Pakpahan, Ribka Wahyu Nugroho Wia Rizqi Amalia Yuliana Yuliana Yusuf Hadijaya