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All Journal MEDIA KONSERVASI JURNAL ECONOMIA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Darmabakti Cendekia: Journal of Community Service and Engagements Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Economic Reviews Journal International Journal of Business and Applied Economics (IJBAE) Journal of Management, Economic, and Accounting JPM In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) As-Syirkah: Islamic Economic & Financial Journal
Irfan Sophan Himawan
Universitas Muhammadiyah Sukabumi
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How Cultural Intelligence Develop Students’ Social Entrepreneurship in Indonesia? Rudi Yacub; Herlina Herlina; Irfan Sophan Himawan
Jurnal Economia Vol 18, No 2: October 2022
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.517 KB) | DOI: 10.21831/economia.v18i2.44488

Abstract

AbstractThis study aims to identify the ability of cultural intelligence, intellectual capital, and risk perception of students in the formation and development of social entrepreneurship. Students are expected to be able to help solve social problems following the goals of social entrepreneurship. This study uses a deductive approach and quantitative data processing using the Structural Equation Model (SEM). The sample consists of 612 respondents who are students from 11 universities in Indonesia who have taken entrepreneurship courses. The results show that cultural intelligence and intellectual capital had a positive effect on social entrepreneurship, while risk perception did not have a positive effect. This is because students prioritize the formation and development of social entrepreneurship rather than think about the shareable risks. Furthermore, this research contributes to universities and the government in developing social entrepreneurship in the community. Keywords: Cultural Intelligence, Intellectual Capital, Risk Perception, Social Entrepreneurship Bagaimana Kecerdasan Budaya Mengembangkan Kewirausahaan Sosial Mahasiswa di Indonesia? AbstrakPenelitian ini bertujuan untuk mengidentifikasi kemampuan kecerdasan budaya, modal intelektual, dan persepsi risiko mahasiswa dalam pembentukan dan pengembangan kewirausahaan sosial. Mahasiswa diharapkan dapat membantu memecahkan masalah sosial sesuai dengan tujuan kewirausahaan sosial. Penelitian ini menggunakan pendekatan deduktif dan pengolahan data kuantitatif menggunakan Structural Equation Model (SEM). Sampel terdiri dari 612 responden yang merupakan mahasiswa dari 11 perguruan tinggi di Indonesia yang telah mengambil mata kuliah kewirausahaan. Hasil penelitian menunjukkan bahwa kecerdasan budaya dan modal intelektual berpengaruh positif terhadap kewirausahaan sosial, sedangkan persepsi risiko tidak berpengaruh positif. Hal ini dikarenakan mahasiswa lebih mengutamakan pembentukan dan pengembangan social entrepreneurship daripada memikirkan resiko yang dapat ditanggung bersama. Lebih lanjut, penelitian ini memberikan kontribusi bagi perguruan tinggi dan pemerintah dalam mengembangkan kewirausahaan sosial di masyarakat. Kata kunci: Kecerdasan Budaya, Modal Intelektual, Persepsi Risiko, Kewirausahaan Sosial
Analisis Penerapan SAK ETAP dalam Laporan Keuangan Pada Koperasi Unit Desa Kaum Kolot Widya Prissilia; Irfan Sophan Himawan
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10713

Abstract

The presentation of financial statements by accounting standards serves as a benchmark for external parties in evaluating the financial condition of an entity. However, it is currently a fact that the applicable accounting standards are not fully implemented in the process of preparing financial statements. Several cooperatives have been dissolved due to their inability to manage human resources, finances, or operations. This research analyzes the implementation of the Indonesian Financial Accounting Standards for Small and Medium Entities (SAK ETAP) in the preparation of financial statements at the Kaum Kolot Village Cooperative Unit in Jampangkulon District, as well as the competency of the human resources involved in presenting these financial statements. The method used in this research is qualitative, with primary data sources collected through observation, interviews, and documentation. The research findings indicate that the implementation of SAK ETAP in the Kaum Kolot Village Cooperative Unit has been underway, but it is still not fully effective as it only applies to and presents financial statements for the remaining business results, profit and loss, and balance sheet. The competency of the human resources within the Kaum Kolot Village Cooperative Unit is not in line with the required criteria. However, the financial statements produced can provide relevant information that is understandable to the users of the statements.
The Influence of Investment on the Probability of Tencent Ltd Period 2008 – 2022 Fauriza Prameswari Gunadi; Risma Nurmilah; Irfan Sophan Himawan
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.4467

Abstract

This research examines the influence of investment on profitability at Tencent Ltd. The data used is secondary data, which is the financial statements of Tencent Ltd. for the period 2008–2022. The method used is quantitative with multiple linear regression analysis, coefficient of determination, t-test, and F-test by processing data using Eviews software 10. The results show that Investment Cash Flow and Dividend income, which are Investment variables, have no effect either partially or simultaneously on Return on investment, which are Profitability variables at Tencent Ltd. (influenced by a level of 6.93%). This condition indicates there is no increase in profitability from investment cash flows and dividend income.
PENGARUH LINTAS BUDAYA PADA PERILAKU KONSUMEN TERHADAP PEMASARAN INTERNASIONAL Irfan Sophan Himawan; Eko Agus Darmadi
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 1 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i1.272

Abstract

Lintas budaya mencakup pola perilaku konsumen yaitu, sebagian besar menunjukkan bahwa para pemasar internasional membutuhkan lokasi pemasaran yang tepat dalam cakupan luas, dibanding hanya sekedar berupaya memahami peran konsumen dalam pasar tertentu. Penelitian ini bertujuan untuk mengetahui pengaruh lintas budaya pada pemasaran internasional dan seberapa jauh lintas budaya pada pemasaran internasional mempengaruhi konsumen dan juga menganalisa strategi pemasaran yang cocok untuk digunakan. Metode yang akan digunakan dalam penelitian ini adalah strategi Promosi. Hasil yang di inginkan dari dilakukannya penelitian ini adalah mengerti dalam menjalankan pemasaran internasional yang sudah terpengaruhnya lintas budaya meningkatkan strategi pemasaran internasional.
Sustainable Wellness Tourism in Indonesia (Case Study on Health Tourism Development at Hanara Wellbeing Center Bandung) Albasrie, Astri Dwi Andriani; Himawan, Irfan Sophan; Sharipudin, Mohamad Noor Salehhuddin Bin
Media Konservasi Vol. 29 No. 3 (2024): Issue topic: Conservation of Nature and Culture Through Responsible Tourism
Publisher : Department of Forest Resources Conservation and Ecotourism - IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/medkon.29.3.435

Abstract

Wellness tourism is currently developing and starting to be recognized as an important aspect of tourism. Not only in Bali, Bandung is developing itself into a destination for foreign tourists for wellness tourism. Wellness tourism, which focuses on activities and experiences aimed at enhancing one's health and well-being, is intricately linked with sustainable tourism principles. This phenomenon is then studied using constructivist paradigms, qualitative methods, case study approaches, and social construction theory. Data collection techniques were participant observation for a year, interviews with 6 key informants and triangulation of 19 sources, literature study, and document study. The purpose of this study is to determine the development of wellness tourism in Bandung, Indonesia. The results showed that Bandung is an alternative to wellness tourism, because it was visited by patients from Malaysia, Canada, Singapore, Switzerland, the Philippines, Pakistan, Timor Leste and Australia. The uniqueness is: 1) Offering holistic health care; 2) Organizing complementary and alternative medicine under the supervision of doctors; 3) Spiritual healing-based care; 4) Teaching patients self-healing methods; 5) Not using chemical drugs; 6) Leaving the paternalistic model ;7) loyal patients are fostered in a community; and 8) using celebrities in promotions.
Pengaruh Pembebasan BBNKB, Tingkat Pendapatan dan Program Pemutihan PKB terhadap Kepatuhan wajib pajak (studi kasus wajib pajak di kota sukabumi) Ferlina Sukma Syafitri; Sudarma, Ade; Himawan, Irfan Sophan
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3208

Abstract

Kepatuhan wajib pajak merupakan salah satu masalah paling penting dalam meningkatkan pendapatan daerah, namun rendahnya tingkat kepatuhan seringkali menjadi kendala dalam optimalisasi penerimaan pajak. Untuk mengatasinya pemerintah telah mengeluarkan program untuk meringkankan beban wajib pajak dengan menghapus denda pajak seperti program pemutihan dan pembebasan BBNKB tujuannya untuk mendorong wajib pajak dalam membayar pajaknya. Selain itu, tingkat pendapatan juga dapat memengaruhi kepatuhan pajak secara internal. Tujuan penelitian ini untuk menganalisis apakah ada pengaruh dari program pemerintah yang bertujuan meringankan beban wajib pajak, seperti program pemutihan dan pembebasan BBNKB, serta faktor internal seperti tingkat pendapatan terhadap kepatuhan wajib pajak. Penelitian ini menggunakkan pendekatan kuantitatif dengan teknik pengambilan sampel menggunakan non probability sampling yaitu Accidental sampling di mana sampel diambil secara kebetulan dari individu yang dijumpai peneliti jika dianggap sesuai sebagai sumber data. Sampel penelitian ini sebanyak 100 responden wajib pajak dikota sukabumi. Data di analisis menggunakan teknik regresi linier berganda dengan menggunakan aplikasi SPSS versi 29. Hasil penelitian menunjukkan jika Pembebasan BBNKB, Tingkat Pendapatan, Program Pemutihan PKB secara parsial berpengaruh berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dikota sukabumi. Secara simultan Pembebasan BBNKB, Tingkat Pendapatan, Program Pemutihan PKB berpengaruh signifikan terhadap kepatuhan wajib pajak dikota sukabumi.
Pelatihan Keterampilan English For Business Untuk Pelaku UMKM Di Kabupaten Kuningan Jawa Barat Chalisyah, Elis; Natalia, Inpresta; Prihandono, Prihandono; Ridwan , Muhammad; Febriyanti, Febriyanti; Himawan, Irfan Sophan; Indrawan, Andri
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Januari-JPM
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/jpm.v3i1.84

Abstract

Pengabdian masyarakat ini mengulas mengenai masalah yang dihadapi oleh UMKM di Kabupaten Kuningan. Tujuan dilaksanakannya pengabdian kepada masyarakat ini adalah untuk membantu UMKM dalam meningkatkan kemampuan Bahasa Inggris dalam menjual sehingga meningkatkan minat pembeli, khususnya calon pembeli yang berbahasa Inggris. UMKM ini memproduksi berbagai produk khas daerah yang merupakan buatan tangan dan peralatan manual. Banyak faktor yang menjadi permasalahan dalam meningkatkan UMKM di masyarakat salah satunya yaitu cara memikat perhatian dan keinginan produsen terhadap UMKM, salah satunya yaitu Bahasa Inggris dalam bercakap-cakap dengan calon pembeli yang berbahasa asing begitu juga dalam promosi produk. Berdasarkan permasalahan diatas, bahwa Bahasa Inggris sangat penting bagi perkembangan dan peningkatan UMKM bagi masyarakat sehingga diperlukan suatu bekal bagi masyarakat untuk dapat meningkatkan kualitas UMKM melalui kemampuan dalam menjual dalam Bahasa Inggris. Metode yang digunakan untuk penyampaian materi yaitu metode ceramah dan metode praktik.
PEMBERDAYAAN KEMITRAAN MELALUI PENGEMBANGAN E-COMMERCE UNTUK UMKM PRODUKSI BONEKA YAN’S COLLECTIONS KARAWANG Juardi, Didi; Yusup, Eka; Himawan, Irfan Sophan
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 10 No. 2 (2025): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v10i2.36396

Abstract

Empowering Partnerships Through E-Commerce Development for MSMEs. Yan's Collections Karawang Doll Production includes efforts to increase the competitiveness and sustainability of micro, small and medium enterprises (MSMEs) in the doll production industry. Through the use of e-commerce platforms, it is hoped that MSMEs can reach a wider market, increase sales and strengthen brand awareness. This program includes training for MSMEs, providing access to digital technology, and facilitating collaborative networks between MSMEs and other business actors. In this way, it is hoped that positive synergy can be created to increase skills, innovation and competitiveness of local products in the digital market. This is also expected to contribute to improving the local economy and empowering the surrounding community.
Pengaruh Audit Tenure dan Ukuran Perusahaan Terhadap Kualitas Audit: (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode Tahun 2019 - 2023) Himawan, Irfan Sophan; Risa, Risa
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 1 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i1.3583

Abstract

This study aims to examine the effect of Audit Tenure and Company Size on Audit Quality. This research uses associative methods with a quantitative approach. The object of this research is, all types of mining companies listed on the IDX for the period 2019 - 2023, this study uses logistic regression analysis and data collection techniques, namely, purposive sampling, so that the sample in this study is 26 companies from a population of 79 companies, the data is obtained from secondary sources, namely, the company's annual financial statements which can be downloaded on the Indonesia Stock Exchange website, besides that secondary data sources are also obtained from literacy related to research topics. The results showed that audit tenure has a positive effect and a low level of significance on audit quality as indicated by a sig value of 0.429> 0.05, company size has a negative and significant effect on audit quality as indicated by a sig value of 0.016> 0.05, and audit tenure and company size have a significant effect on audit quality as indicated by a sig value of 0.005> 0.05.
Analysis of Cash Receipts Accounting Information Systems in Improving The Internal Control System PT. Cipt Niaga Semesta Pelabuan Ratu Gunawan, Debi; Sofiani, Venita; Himawan, Irfan Sophan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.152

Abstract

Every product sales transaction has something called cash receipts for the company. Company management must be able to manage every transaction to avoid fraud or mistakes that can be intentional or unintentional. The type of research used by the author is descriptive qualitative method, the data processed is data obtained from interviews and unstructured observations which will be analyzed qualitatively and described in descriptive form. The accounting information system for cash receipts at PT Cipta Niaga Semesta Pelabuhan Ratu has been satisfactory in improving the company's internal control. However, companies need to pay attention to internal controls related to the structure that separates the performance of duties and functions of employees, as well as adding human resources in several parts to avoid a decrease in employee performance which can harm the company.
Co-Authors Acep Suherman Agus Cahyana Albasrie, Astri Dwi Andriani Alwi Rofiudin Siddiq Amelisa Nurul Intan Andri Indrawan AYU LESTARI Eko Agus Darmadi Elis Chalisyah Evi Martaseli Fauriza Prameswari Gunadi febriyanti febriyanti Ferlina Sukma Syafitri Gunawan, Debi Herlina Herlina Herlina Herlina Intan, Amelisa Nurul Iqbal Noor Juardi, Didi Maharani, Gina Tiara Mulyeni, Sri Natalia, Inpresta Nurfatimah, Riva Nurmilah, Risma Prihandono, Prihandono Putri Natalia Redjeki, Finny Ridwan , Muhammad Risa, Risa Risma Nurmilah Rudi Yacub Sharipudin, Mohamad Noor Salehhuddin Bin Siddiq, Alwi Rofiudin Sudarma, Ade Venita Sofiani Widya Prissilia Yusup, Eka