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All Journal JURNAL BISNIS STRATEGI Jurnal Manajemen Pelayanan Publik Policy & Governance Review AdBispreneur International Journal of Artificial Intelligence Research Jurnal Ilmiah Peuradeun Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen Indonesia Kinerja: Jurnal Ekonomi dan Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora J-MAS (Jurnal Manajemen dan Sains) International Journal of Supply Chain Management Jurnal Bisnis Terapan Jurnal Ilmu Manajemen dan Akuntansi Terapan Moderat Politicon : Jurnal Ilmu Politik JURNAL LENTERA BISNIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Journal of Applied Data Sciences Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Journal of Accounting and Finance Management (JAFM) MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Eduvest - Journal of Universal Studies Indatu Journal of Management and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian dan Pengabdian Kepada Masyarakat (JPPM) Khazanah Sosial
Mohammad Benny Alexandri
Fakultas Ilmu Sosial Dan Ilmu Politik, Universitas Padjadjaran
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation Other

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PENGARUH PENDIDIKAN DAN PENDAPATAN TERHADAP LITERASI KEUANGAN SYARIAH PADA MASYARAKAT JATINANGOR Rasmini, Mas; Alexandri, Mohammad Benny; Tuzahro, Fatimah
Adbispreneur Vol 9, No 1 (2024): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v9i1.39190

Abstract

This research aims to determine the effect of education and income on the level of financial literacy of Islamic banking in the Jatinangor community. The method used in this study is a quantitative approach. Data collection techniques include literature study, distribution of questionnaires, and interviews. A sample of 100 individuals was obtained using simple random sampling techniques. The analytical techniques employed are descriptive statistical analysis and multiple linear regression. The analysis results indicate a significant effect of education and income on Islamic financial literacy. The conclusion of this study is that both education and income, both simultaneously and partially, influence Islamic financial literacy in the Jatinangor community. Education and income both have a positive effect on financial literacy.Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan dan pendapatan terhadap tingkat literasi keuangan perbankan syariah pada masyarakat Jatinangor. Metode yang digunakan pada penelitian ini adalah pendekatan kuantitatif. Teknik pengumpulan data dengan studi literatur, penyebaran kuesioner, dan wawancara. Sampel diperoleh sebanyak 100 orang dengan menggunakan teknik simple random sampling. Teknik analisis digunakan adalah analisis statistik deskriptif dan regresi linear berganda. Hasil analisis menunjukkan adanya pengaruh signifikan dari pendidikan dan pendapatan terhadap literasi keuangan syariah. Kesimpulan dari penelitian ini adalah pendidikan dan pendapatan baik secara simultan maupun parsial berpengaruh terhadap literasi keuangan syariah pada masyarakat Jatinangor. Pendidikan dan pendapatan sama-sama memiliki pengaruh positif terhadap literasi keuangan.
SOSIALISASI BULAN IMUNISASI ANAK NASIONAL (BIAN) DI DESA BOJONG, KECAMATAN MAJALAYA, KABUPATEN BANDUNG, JAWA BARAT Taryana, Agus; Fordian, Dian; Nuryanto, Yayan; Alexandri, Mohammad Benny; Arifianti, Ria
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i1.41810

Abstract

Program Pengabdian Pada Masyarakat (PKM) Universitas Padjadjaran berlangsung secara luring dan daring di Desa Bojong, Kecamatan Majalaya, Kabupaten Bandung dengan kegiatan penyuluhan mengenai Bulan Imunisasi Anak Nasional (BIAN) yang merupakan kerja sama antara Universitas Padjadjaran, pemerintah lokal, dan UNICEF. PKM ini dilakukan untuk menyampaikan informasi mengenai Bulan Imunisasi Anak Nasional (BIAN) serta meningkatkan kepedulian masyarakat terhadap pentingnya imunisasi bagi anak. Metode pada kegiatan ini berupa penyuluhan ke ssetiap RW yang ada di Desa Bojong selama lima hari. Selain kader posyandu, banyak masyarakat yang belum mendapatkan informasi mengenai BIAN. Sehingga, melalui kegiatan sosialisai ini masyarakat menjadi mengetahui dan memiliki keinginan untuk melakukan imunisasi untuk anaknya pada program BIAN yang akan dilaksanakan bulan Agustus 2022 mendatang.
PENANGANAN KETIDAKAKURATAN CATATAN INVENTARIS PADA GUDANG DIVISI INFRASTRUKTUR PERHUBUNGAN PT PINDAD Nadya Allyssia Putri; Mohammad Benny Alexandri; Tribowo Rachmat Fauzan
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1255

Abstract

The Transportation Infrastructure Division of PT Pindad is responsible for the management and distribution of materials and components necessary for the company's production and operations. However, this Division often faces issues with inventory record inaccuracies. This inaccuracy occurs due to a discrepancy between the actual stock in the Warehouse and the data in the SAP ERP system. This research aims to analyze the inventory records in the Warehouse of the Transportation Infrastructure Division of PT Pindad using a qualitative descriptive approach method. The results of this study, through fishbone diagram analysis, show that the main cause of inventory record inaccuracies is employees not reserving materials through the ERP SAP system and the absence of SOPs regulating material reservations. As a solution, it is recommended to design Standard Operating Procedures (SOP) for the production material request (reservation) process through the ERP SAP system, which includes stages from the production department's material request, inventory management by the Warehouse, to the storage of finished goods back in the Warehouse after the production process is completed.
PERBANDINGAN PERHITUNGAN MASA PAJAK PENGHASILAN PASAL 21 PP 80/2010 DAN PP 58/2023 BAGI TENAGA AHLI BAPENDADKI JAKARTA Keilan Rezkia Mumtaazah; Mohammad Benny Alexandri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/45fax803

Abstract

Government Regulation Number 58 Year 2023 regulates changes in the calculation of Income Tax Article 21 effective January 1, 2024, replacing the calculation previously regulated in Government Regulation Number 80 Year 2010.  This study aims to determine how the comparison of the calculation of Income Tax Article 21 Government Regulation Number 80 of 2010 and Government Regulation Number 58 of 2023 for experts of the DKI Jakarta Provincial Revenue Agency. The method used in this research is a qualitative method with a descriptive approach. The results showed that Income Tax Article 21 withheld using Government Regulation Number 80 of 2010 has a smaller amount of tax when compared to taxes withheld using Government Regulation Number 58 of 2023.  However, if more than one layer of tariff is imposed on Government Regulation No. 80 of 2010, the Article 21 Income Tax withheld is greater than the tax using Government Regulation No. 58 of 2023. Although there is a change in the calculation of periodic Income Tax Article 21, this does not change the amount of annual Income Tax Article 21.   This change has an impact on the income received monthly, the amount of Income Tax Article 21 period, and the amount of tax borne by personal taxpayers at the end of the tax year. Keyword: Income Tax, Income Tax Expense in Article 21, Average Effective Rate
PENGARUH AKUNTANSI HIJAU TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS ESG QUALITY 45 IDX KEHATI PERIODE 2021–2024 Manik, Hexsa Mutiara Virginia; Alexandri, Mohammad Benny; Chan, Arianis
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 8, No 4 (2025): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v8i4.68320

Abstract

Penelitian ini dirancang untuk mengevaluasi dampak Akuntasi Hijau pada nilai perusahaan dengan sampel Indeks ESG Quality 45 IDX KEHATI periode 2021–2024. Instrumen pengukuran Akuntasi Hijau yang digunakan didasarkan pada disclosure index lingkungan yang mengacu pada protokol Global Reporting Initiative (GRI) 300 dan 400, sedangkan nilai perusahaan diukur menggunakan rasio Tobin’s Q. Dalam penelitian ini, pengujian data dilakukan melalui regresi data panel yang spesifik menggunakan model Random Effect. Sumber data yang digunakan bersifat sekunder, yakni diambil dari laporan keberlanjutan serta laporan tahunan perusahaan, yang dibingkai dalam pendekatan kuantitatif berjenis deskriptif dan verifikatif. Hasil penelitian ini mengonfirmasi adanya pengaruh linier yang signifikan antara Akuntansi Hijau dan nilai perusahaan. Temuan tersebut menjadi sinyal bahwa pasar memberikan respons positif terhadap perusahaan yang memiliki komitmen tinggi dalam pelaporan lingkungan. Oleh karena itu, perusahaan disarankan untuk meningkatkan kualitas dan transparansi pengungkapan Akuntansi Hijau, termasuk pengungkapan biaya lingkungan yang spesifik dan dampak biodiversitas. Bagi investor, informasi Akuntansi Hijau dapat dimanfaatkan sebagai alat skrining risiko lingkungan, sementara bagi regulator, hasil penelitian ini menjadi dasar untuk mendorong standarisasi pelaporan biaya lingkungan agar lebih terintegrasi dan dapat diperbandingkan antar perusahaan. This study was designed to evaluate the impact of Green Accounting on company value using the IDX KEHATI ESG Quality 45 Index sample for the 2021–2024 period. The Green Accounting measurement instrument used is based on the environmental disclosure index, which refers to the Global Reporting Initiative (GRI) 300 and 400 protocols., while firm value is measured using Tobin’s Q ratio. This research, data testing was conducted through specific panel data regression using a random effects model. The data sources used were secondary, drawn from sustainability reports and company annual reports, framed within a quantitative approach of a descriptive and verifiable nature.. The results show that green accounting has a positive and significant effect on firm value. This indicates that the higher the level of green accounting implementation, the greater the market appreciation for the company through an increase in Tobin’s Q value. This finding reinforces the view that green accounting practices not only reflect environmental responsibility but also serve as a strategy to enhance firm value in the eyes of investors.
PERBANDINGAN PERHITUNGAN PPH PASAL 21 BUKAN PEGAWAI SEBELUM DAN SESUDAH PENERAPAN PP 58/2023 Keilan Rezkia Mumtaazah; Mohammad Benny Alexandri
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7421

Abstract

Government Regulation Number 58 Year 2023 was passed by the President with the aim of improving efficiency, fairness, and simplification in the taxation system. This regulation changes the mechanism for calculating Income Tax Article 21 by introducing the concept of Average Effective Rate, which comes into effect on January 1, 2024. This study aims to determine the difference in the amount of Income Tax Article 21 before and after the implementation of Government Regulation Number 58 Year 2023. The method used is a qualitative method with a legislative and comparative approach, and is accompanied by calculation simulations of three data sets. The results show that the amount of Income Tax Article 21 deducted based on the calculation in accordance with Government Regulation 58 Year 2023 tends to be greater than the previous calculation. However, this change in mechanism does not affect the total Income Tax Article 21 for one fiscal year, as the annual calculation still uses the same method as before. This change actually has an impact on the amount of tax paid by personal taxpayers in the Annual Tax Return.
Unraveling the Fintech Landscape: A Systematic Mapping Study on the Impact of Financial Technology Innovation on Investment Decision-Making in ASEAN Banking Mohammad Benny Alexandri; Irton Usman; Umi Narimawati; Agus Taryana
Khazanah Sosial Vol. 5 No. 1 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i1.24555

Abstract

This systematic mapping study identifies and analyses fintech innovations that influence investment decision-making in ASEAN banking. Through a rigorous literature search and screening process, 128 relevant studies were analyzed, identifying four key fintech innovations that impact investment decision-making in ASEAN banking: advisory platforms, blockchain technology, peer-to-peer lending, and mobile banking. The analysis of these innovations reveals their potential to improve investment decision-making in terms of cost efficiency, speed, accessibility, and transparency. However, the study also identified several challenges associated with these innovations, including cybersecurity risks, regulatory issues, and a lack of customer trust. This study provides valuable insights into the current state of fintech innovation in ASEAN banking and its impact on investment decision-making. The findings can help policymakers, regulators, and financial institutions make informed decisions about developing and adopting fintech innovations in the region.
Pengaruh Citra Merek Terhadap Loyalitas Pelanggan pada Perusahaan Penerbitan: Survei pada Pengikut Akun Instagram Penerbit Mediakita Nadhirah Fahrani; Mohammad Benny Alexandri; Ratih Purbasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7176

Abstract

This study aims to examine the impact of brand image on customer loyalty at Mediakita Publisher, a publishing company. Brand image and customer loyalty are the objects of this research as independent and dependent variables. This research employs a descriptive quantitative methodology utilizing a survey research design. The study's population comprised all followers of the Mediakita Publisher Instagram account, with a sample size of 100 respondents. For this analysis, SPSS version 25 is being used, and the results indicated a positive and significant impact of brand image on customer loyalty at Mediakita Publisher, with an influence of 36.9%. Increasing contact with account followers through interactive material, publishing books on customer-interested subjects, and releasing special edition books are some ideas that can be made.
Optimalisasi Standar Operasional Prosedur (SOP) Pencairan Anggaran Secara Digital pada Deputi Bidang Keuangan BPJS Ketenagakerjaan Nisrina Thufailah; Mohammad Benny Alexandri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7381

Abstract

BPJS Employment requires budget planning to support its smooth operations. So that the budget can be realized properly, it is contained in the Regulation of the Directors of BPJS Employment Number 35/PERDIR.07/12/2022 which regulates the Procedures and Authority for Budget Disbursement. Even though these procedures have been implemented, there are still problems in the budget disbursement process. This research aims to find out how BPJS Employment applies digital budget disbursement SOP optimization to the Deputy for Finance. This research uses a qualitative method with a descriptive approach, which was carried out through interviews, observation and documentation to identify the optimization steps needed. The main finding of this study is the optimization of digital budget disbursement SOPs which have been implemented by the Deputy for Finance at BPJS Employment.  This causes problems, such as irregular return of documents, especially due to lack of clarity in the regulations regarding budget disbursement deadlines. Apart from that, changes have been proposed in optimizing procedures, such as implementing a maximum time limit for returning files of two working days, providing a maximum approval time limit of five working days for the cashier section, and limiting the number of daily disbursement applications, as well as creating a monitoring dashboard to increase transparency and effectiveness in budget management.
Scenario Planning of IP-Based Financing Scheme Implementation Study on the Animation Creative Industry Fitria Mahmudah; Mohammad Benny Alexandri; Yogi Suprayogi Sugandi
Eduvest - Journal of Universal Studies Vol. 4 No. 7 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i7.1597

Abstract

This research aims to conduct a strategic review for the future, describe the possibility of an IP-based financing scheme for the animation creative industry, and formulate alternative strategies to overcome the main problem of limited access to financing faced in developing IP-based businesses. The IP-based creative economy financing scheme in Government Regulation Number 24 of 2022 was a breakthrough and legal innovation in the creative economy sector. Providing access to financing credit from financial institutions for creative industries to develop their businesses, but its application has just been implemented. The SWOT approach and Delphi-based scenario planning were adopted to attempt the IP-Based Financing Scheme policy to become a concept that can be implemented in Indonesia and effectively anticipate problems in future policy implementation. Creating a scenario design matrix involves exploratory scenario planning, which begins with identifying two primary driving variables. The critical uncertainties that drive policy changes in future financing schemes for the creative animation industry were Government capacity and social factors. A 2 x 2 scenario matrix framework was built to describe possible future conditions and the implications of each condition so that strategic options are offered for the Government from each scenario implication.
Co-Authors Adriansyah Adriansyah Agus Taryana Ahmad Dzikriyansah Ahmad Hadi Amiruddin Amiruddin Arianis Chan Asep Hegantara Asep Subrata Asep Suryadi Aulia Hakim, Marsha Awang Setiawan Beni Gunadi Budiman Rusli Budiman Rusli Candradewini Candradewini Chandra P Cosvi Hardinata Danias Rahmanita Ruslan Deasy Silvya Sari Devi Melisa Damiri Devi Melisa Damiri, Devi Melisa Dian Fordian Diani Utami Nafisah Diki Suherman Dimas Taupik Hidayat Dini Noviani Dudi Ahmad Wardiana Dzikriyansah, Ahmad Eka Nurcahya Eka Purbaseta Eko Bayu Nugroho Eko Sunaryo Ema Fauziyah Enung Khusufmawati Erna Maulina Eva Nopalina Panjaitan Evi Rosmauli Manurung Farisadri Fauzan Fat'chatus Chanifa Jikhan Fitria Mahmudah Fitria Mahmudah Friska Prastya Harlis Hamid, Muhammad Nawal Heru Bangkit Sanjaya Heru Nurasa Herwan Abdul Muhyi Hidayat, Dimas Taupik Hutagalung, Jeriko N.J. Ida Widianingsih Idris, Sofyan Irton Kaenong, Hamiduddin Arief Keilan Rezkia Mumtaazah Kesuma, T Meldi Laksono Trisnantoro Lina Auliana M. Nur Hidayah Wiradika Mahdani Ibrahim Manik, Hexsa Mutiara Virginia Margo Purnomo Marsha Aulia Hakim Mas Halimah Mas Rasmini Meita Pragiwani Meita Pragiwani Muhammad Adam, Muhammad Muhammad Donie Aulia Muhammad Rizal Mukhlis Yunus Nadhirah Fahrani Nadya Allyssia Putri Nenden Kostini Nisrina Thufailah Novia Elva Leni Nurcahya, Eka Nurdin, Tubagus Asep P, Chandra Pragiwani, Meita Pratiwi, Raenita R. Anang Muftiadi R. Dudy Heryadi R. Ira Irawati R. Widya Setiabudi Sumadinata Raden Marsha Aulia Hakim Radhi, Fahrul Ratih Purbasari, Ratih Ratna Meisa Dai Ria Arifianti Rochmat Bahtiar Ruslan Ruslan Rusli Baijuri Silvianadewi, Silvia Slamet Usman Ismanto Suci Rahma Sundari Suhal Kusairi Sukirman Sukirman Sumadinata, Widya Supriyanto Supriyanto Suryanto Suryanto Suwandi, Imam Tribowo Rachmat Fauzan Tuzahro, Fatimah Ulima Nathania Tamba, Devina Umi Narimawati Umi Narimawati Wendy Merdekawan Widya Setiabudhi Wiradika, M. Nur Hidayah Yayan Nuryanto Yogi Suprayogi Sugandi Zeis Zultaqawa Zeis Zultaqawa Zultaqawa, Zeis