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All Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Manajemen Ubhara Asian Journal of Community Services (AJCS) Jurnal Bisnis dan Ekonomi
Amor Marundha
Universitas Bhayangkara Jakarta Raya
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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INDONESIAN SMES FINANCIAL QUALITY INFORMATION PERFORMANCE AS LEARNING ORGANIZATION Uswatun Khasanah; Dewi Puspaningtyas Faeni; Rachmat Pramukty; Amor Marundha; Tri Yulaeli
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1199

Abstract

SMEs comprise of majority of registered small medium enterprises in the developing countries. They play an important economic role by generating income and employment by contributing significantly to export earnings. Unfortunately, SMEs are not bankable, banks tend to prioritize lending to large companies because of higher risks and high transaction and monitoring cost of SME lending activities. This research observed access to finance support to tourism travel industry in Indonesia. Research location was in Borobudur Temple which located in Magelang City. The temple has attracted many visitors both domestic and international visitors. The temple has become one of the world’s seven wonders and visitor attractions that bring the values of religious harmony and natural human beauty surrounded by towering mountains visited by local and foreign visitors. It was concluded that Financial Information Quality to Bank Accessibility and Performance of SMEs In Asean Economic Community. Keywords : Finance Support, Tourism Travel Industry and SMEs
AGRESIFITAS LAPORAN KEUANGAN DAN AGRESIFITAS PAJAK: MEMODERASI KUALITAS AUDIT Arna Suryani; Eva Herianti; Amor Marundha
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1189

Abstract

Penelitian ini menjelaskan mengenai regulasi perpajakan dan pengawasan pemerintah yang masih tergolong lemah mengenai penghindaran pajak yang dilakukan entitas. Hal ini juga dibuktikan melalui hasil laporan Tax Justice Network pada tahun 2020 bahwa Indonesia berada pada peringkat ke-4 se-Asia setelah China, India, dan Jepang terkait agresivitas pajak. Tujuan penelitian ini untuk menguji pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak, serta pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak dengan kualitas audit sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan menggunakan purposive sampling. Teknik analisis data mengunakan regresi sederhana dan Moderated Regression Analsis (MRA) menggunakan eviews 10. Hasil penelitian menunjukkan bahwa agresivitas pelaporan keuangan berpengaruh terhadap agresivitas pajak. Kualitas audit tidak dapat memoderasi pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak. Implikasi terhadap kebijakan terkait regulasi pemerintah dalam menganalisis dan mengkaji peraturan perpajakan, bagi Dewan Standar Akuntansi dalam menganalisis dan mendesain metode akuntansi untuk mengurangi adanya peluang dalam melakukan agresivitas pelaporan keuangan. Bagi pemegang saham dalam memutuskan investasi pada perusahaan. Kata Kunci : Agresivitas Pelaporan Keuangan, Agresivitas Pajak, Kualitas Audit
Training and Assistance on Packaging, Labeling, and Online Marketing of Msmes Ery Teguh Prasetyo; Wastam Wahyu Hidayat; Amor Marundha; Pugo Bayu Prabowo
Asian Journal of Community Services Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i6.4496

Abstract

Based on this problem, the purpose of implementing service activities is to increase the knowledge and skills (quality of human resources) of MSME actors through labeling training on packaging. The program of training and mentoring activities is carried out through five stages, namely socialization, preparation, implementation of activities, evaluation and reporting. The result of implementing this community service activity is increasing knowledge and creating product packaging labeling. The output targets to be achieved in community service this time are aspects of competency, increasing understanding and skills of human resources (HR) MSME actors and academic aspects, the results of activities will be reported and published in one of the national journals.
Dampak Valuasi Saham Berdasarkan Model Pendapatan Residual dan Model Arus Kas Bebas Terhadap Reaksi Pasar yang Dimediasi oleh Variabel Asimetri Informasi : (Studi Empiris terhadap Perusahaan Infrastruktur di Indonesia) Bennardo Manurung; Nera Marinda Machdar; Amor Marundha
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.48

Abstract

Abstrak : Kami menganalisis 199 sampel valuasi saham dan menggunakan dua model penilaian: Model Residu Pendapatan (RIM) dan Arus Kas Bebas (FCF) pada Asimetri informasi dan reaksi pasar diukur menggunakan metrik yang ditetapkan.   Tujuan : Penelitian ini mengkaji pengaruh metode valuasi saham dan asimetri informasi terhadap reaksi pasar di perusahaan infrastruktur Indonesia.   Metodologi : Metode yang diterapkan ialah pengumpulan nilai-nilai secara dokumentasi dan olah data yang diterapkan merupakan regresi linear berganda.   Hasil penelitian : RIM tidak secara signifikan mempengaruhi reaksi pasar, FCF tidak secara signifikan mempengaruhi reaksi pasar, Residual Income Model (RIM) Terhadap Informasi Asimetris terdapat pengaruh yang signifikan, FCF tidak berpengaruh signifikan, asimetris memiliki pengaruh signifikan terhadap reakasi pasar,  Asymmetric Information yang berperan sebagai mediator dalam analisis ini berhasil memberikan efek mediasi yang baik dan signifikan bagi RIM terhadap reaksi pasar, Asymmetric Information yang berperan sebagai mediator dalam analisis ini tidak berhasil memberikan efek mediasi yang baik dan signifikan bagi FCF terhadap reaksi pasar.
: English Language Eva Herianti; Amor Marundha; Trinandari Prasetya Nugrahanti; Krisnawati Tarigan; Tiwi Herninta; Veny Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
READINESS OF SMALL AND MEDIUM ENTERPRISES (SMES) TOWARDS A COMPETITIVE HALAL INDUSTRY THROUGH THE IMPLEMENTATION OF HALAL CERTIFICATION Eva Herianti; Ichwan Arifin; Liza Nora; Amor Marundha; Endang Rudiatin; Slamet Wahyudi; Juita Tanjung; Adrian Muluk; Dahlia Tri Anggraini
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2507

Abstract

The main objective of this community service is to provide some support and guidance to the Small and Medium Enterprises (SMEs) within the Women Farmers Group (KWT) Barokah in Pagedangan Village. Specifically, the assistance aims to facilitate the acquisition of halal certification, which is crucial for enhancing their competitiveness in the global market, given the increasing demand for such certification in the halal industry. It is imperative that forward-thinking SMEs understand the possible commercial advantages linked to halal certification. This program gives SME owners in Pagedangan Village informational materials and advice on the halal certification procedure. The project focuses on the business owners of KWT Barokah, which comprises 22 SMEs a relatively small number in comparison to the overall population of Pagedangan Village. These businesses include sectors such as frozen food, meatball products, catering, flavored milk beverages, herbal drinks, pecel peanut sauce, sukun chips, and Gabin cake filled with tape, among others. The assistance addresses specific issues identified by the community service team and offers tailored solutions to assist these entrepreneurs in obtaining halal certification. The anticipated outcome is that SME owners will enhance the quality of their products through halal certification and improve their readiness to compete in the halal market.
Co-Authors Adrian Muluk Andika Dwi Hertanto Arna Suryani Bennardo Manurung Cris Kuntadi Cyntia Shafa Zahrani Dahlia Tri Anggraini Davina Putri Mardhatilla Dewi Puspaningtyas Ery Teguh Prasetyo Eva Herianti Herninta, Tiwi Ichwan Arifin Idel Eprianto Juita Tanjung Krisnawati Tarigan Nera Marinda Machdar Nida Aulia Rasyid Nora, Liza Pugo Bayu Prabowo Rachmat Pramukty Rudiatin, Endang Salwa Azahra Slamet Wahyudi Trinandari Prasetya Nugrahanti uswatun khasanah Veny, Veny Wastam Wahyu Hidayat Whikanaulia Luthfihana Marzidhan Yulaeli, Tri