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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Pasca Dharma Pengabdian Masyarakat
Rani Rahman
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI BUMDES DI KECAMATAN CIJULANG Irman Firmansyah; R. Neneng Rina Andriani; Rani Rahman; Kurniawan kurniawan
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 4, No 1 (2023): Mei 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v4i1.51456

Abstract

The purpose of community service activities in the Community Service Scheme (PbM-KT) scheme is for Village-Owned Enterprises (BUMDES) located in Cijulang Village, Pangandaran Regency, especially in BUMDES GUHA BAU Kertayasa Village. The importance of preparing good financial reports for BUMDES is a form of financial management accountability received by BUMDES from the Village Government and from other parties including accountability to the community. The problem raised is the lack of human resources who are able to prepare BUMDES financial reports properly. Usually, BUMDES financial managers are employees who do not have special skills, especially standardized financial accounting. Thus, special training is needed so that the preparation of BUMDES financial reports, especially those who are partners, will be able to manage finances well so that financial reports will be made properly as well. The method of solving community service problems is to conduct training to partners in preparing financial reports. The training is carried out directly to the BUMDES management regarding the preparation of BUMDES financial statements that are in accordance with the Private Entity Financial Accounting Standards (SAK-EP) but are prepared easily. Therefore, we use an application called SIADES (BUMDES accounting information system) which was deliberately created for this program. The results of the activity show that the BUMDES financial manager is greatly facilitated by the use of this application because the work can be done quickly and precisely.
OPTIMALISASI RETRIBUSI PARIWISATA TERHADAP PENINGKATAN PENDAPATAN ASLI DESA DI DESA KERTAYASA Irman Firmansyah; R Neneng Rina Andriani; Rani Rahman; Nur Jannah Abdi Aziz
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 4, No 2 (2023): November 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v4i2.63141

Abstract

The purpose of this community service activity on the Community Service for the Application of Science and Technology Program to the community (PbM-PPIM) is intended for Village Offices and BUMDES that manage tourist villages and are located in Kertayasa Village, Cijulang District, Pangandaran Regency. The importance of this training related to the optimisation of tourism levies for village offices and BUMDES is to increase Village Original Revenue. The problems raised are the lack of resources and the less than optimal management of tourism village levies. In fact, if managed properly, it will encourage the growth of economic businesses and the welfare of village communities in a sustainable manner. One of the potentials that can be explored is that the tourism sector levy in this village is quite high. This opportunity must be utilised by the manager in order to increase the income and welfare of the community in general, and increase the revenue of the village's original income in particular. Thus, special counselling is needed so that the management of tourism villages, especially on tourism levies, becomes better. The results of the activity showed that the village government and community felt helped in improving the utilisation of tourism potential and optimising tourism levies in Kertayasa Village.
ANALYSIS OF FACTORS AFFECTING THE PROFITABILITY OF ISLAMIC BANKS WITH ISLAMIC SOCIAL REPORTING AS A MODERATION FACTOR Haryono Susilo; Rani Rahman; Widyahayu
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14 No 2 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i2.14459

Abstract

This study aims to investigate the impact of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on profitability, as measured by Return on Assets (ROA) and Return on Equity (ROE), with moderated Islamic Social Reporting (ISR) in Sharia commercial banks in Indonesia from 2018 to 2024. The Data used in this study are from 2018 to 2024, which aims to analyze the profitability of Islamic commercial banks. Through using secondary data sourced from the Annual Report of Bank Umum Syariah, which has been published. Data analysis in this study was conducted using multiple linear regression analysis using SPSS version 25. The results of this study showed that NPF harms profitability, FDR does not affect profitability, in addition, ISR does not moderate the negative influence of NPF on profitability when measured by ROA and ROE, ISR does not moderate the outcome of FDR on profitability when measured by ROA, but then again moderates when measured by ROE.
Co-Authors Haryono Susilo Haryono Susilo Irman Firmansyah Irman Firmansyah Kurniawan Kurniawan Nur Jannah Abdi Aziz R Neneng Rina Andriani R. Neneng Rina Andriani Widyahayu Widyahayu Widyahayu