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Optimalisasi Pemanfaatan Tumbuhan Azzola (Azolla Pinnata) Sebagai Pemberdayaan Sumber Pendapatan Masyarakat Penerima Bantuan Langsung Tunai yang Terdampak Covid-19 di Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang Sunaryo, Deni
Humanism : Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v1i2.5487

Abstract

Pemberdayaan masyarakat terdampak covid-19 di Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang dengan cara mengoptimalkan bantuan langsung tunai dari pemerintah yang diterima oleh masyarakat guna memberdayakan masyarakat dalam menciptakan pendapatan sesuai dengan kemampuan dan kompetensi dari masyarakat tersebut yang akan diberdayakan sehingga masyarakat tidak selalu bergantung dari bantuan pemerintah. Pellet dan pakan konsentrat telah digunakan masyarakat sebagai pakan ikan dan ternak. Namun mahalnya harga pakan ini membuat usaha ini kurang menguntungkan. Azolla microphylla sebagai pakan ikan dan ternak sudah mulai dikenalkan di Indonesia. Kegiatan pengabdian kepada masyarakat ini diikuti Peserta sasaran kegiatan sebanyak 22 orang warga di RW 5 Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang, Pelaksanaan kegiatan pengabdian dimulai dari bulan April sampai dengan Juni 2020 yang bertujuan untuk melatih masyarakat Desa Sukaratu tehnik budidaya Azzola Microphylla yang nantinya dijadikan sebagai pakan ikan dan ternak lainnya. Kegiatan ini dilaksanakan dengan tahapan sebagai berikut; 1) Survei lokasi, pembentukan kelompok dan kordinasi. 2) Turun  ke lapangan dan persiapan lokasi bagi pelatihan. 3) Pelatihan tehnik fermentasi substrat tumbuh Azzola Microphylla. 3) Pelatihan penyiapan wadah tumbuh Azzola Microphylla. 4) Pelatihan tehnik pemeliharaan Azzola Microphylla. 5) Pemanenan dan pemberian Azzola Microphylla kepada ternak. 6) Monitoring dan evaluasi hasil kegiatan. Hasil monitoring awal pada minggu kedua, ketiga dan ke empat pasca pelatihan memperlihatkan bahwa makrofit ini dapat tumbuh baik. Beberapa anggota telah memperbesar wadah pemeliharaan berupa bak-bak pemeliharaan.
Financial Management Strategies for Improving The Performance of Small and Medium Enterprises: A Case Study of Traditional Indonesian Food Outlets Darmawan, Dhany Isnaeni; Adiyanto, Yoga; Sunaryo, Deni; Firdaus, Ahmad
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1444

Abstract

This study seeks to examine the impact of financial management on enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs), particularly in traditional Indonesian food outlets. Data were gathered through direct observation of these MSMEs using primary sources. The research adopts an action research approach with a case study method. Data collection techniques included interviews, observations, and documentation. The analysis used Multiple Linear Regression, Classical Assumption Testing, and Hypothesis Testing with SPSS software. The findings reveal that financial planning, financial record-keeping, and the separation of personal and business finances have a significant and positive effect on the performance of MSMEs. The R-Square (R²) value of 0.825 indicates that these independent variables can explain 82.5% of MSME performance variation, while the remaining 17.5% is attributed to other factors not explored in this study. The practical implications of this research suggest that traditional Indonesian food MSMEs should emphasize structured financial planning, accurate financial record-keeping, and precise separation of personal and business finances. These practices will enable MSMEs to assess their performance better and make informed business decisions. The study recommends that MSMEs adopt sound financial planning practices, maintain precise financial records, and consistently separate personal from business finances. By doing so, MSMEs can improve their financial management, enhancing business performance and sustainability.
Hubungan Kebijakan Pajak dengan Kepatuhan dan Inovasi: Tinjauan Literatur Sistematis Sunaryo, Deni; Lestari, Etty Puji; Puryandani, Siti; Hersugondo, Hersugondo
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9761

Abstract

Background: Tax is an important instrument to support national development and socio-economic development. Tax reform is often used to improve efficiency, innovation, and taxpayer compliance. However, the effectiveness of this policy is often hampered by the complexity of the tax system, weak law enforcement, and negative public perceptions of government spending. Objective: This article aims to conduct a systematic analysis of the recent scientific literature discussing the relationship between tax policy, taxpayer compliance, and innovation, taking into account socio-cultural factors such as gender. Methods: The study was conducted by analyzing 10 scientific articles from databases such as Scopus, Taylor & Francis, and Elsevier. Articles were selected based on inclusion criteria covering the themes of tax compliance, corporate innovation, and socio-economic impacts of tax reform. Results: The main findings show that corporate tax rate reforms positively contribute to innovation, while taxpayer compliance behavior is influenced by social factors such as gender. However, weak enforcement capacity in developing countries hampers the effectiveness of these reforms. Conclusion: Integration of digital technology and data-driven approaches is needed to improve tax compliance and the effectiveness of tax policies in various countries.
Prediksi Tren Risiko Keuangan Perusahaan Berdasarkan Model Machine Learning (ARIMA) : Tinjauan Literatur Sunaryo, Deni; Hamdan; Anggriani, Alfina; Winata, Cecilia; Alumi, Dian Denta
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9704

Abstract

This research discusses the role of artificial intelligence (AI) technology in improving company financial risk predictions through the application of the Autoregressive Integrated Moving Average (ARIMA) model supported by machine learning. Using systematic literature analysis, this research explores how ARIMA, with the help of AI, can be applied in financial risk management to identify short-term and long-term trends, detect financial anomalies, and improve the quality of decision making. ARIMA models based on machine learning enable faster and more accurate identification of abnormal financial patterns, which is very important in helping companies respond to risks that have the potential to disrupt financial stability. Key findings show that the combination of ARIMA and AI not only makes it easier to analyze large and complex financial data, but also expands the potential of data-driven financial risk management by providing deeper insights. By integrating machine learning, ARIMA becomes more effective in handling dynamic and fluctuating financial data, so companies can anticipate risks more proactively. This study underscores the enormous potential of AI and ARIMA in helping companies build adaptive, high-precision risk prediction systems, offering new opportunities to strengthen financial resilience in an ever-changing business environment.
Pengaruh Kepemimpinan, Kesejahteraan Dan Budaya Organisasi Terhadap Kinerja Dosen Implikasinya Pada Mutu Perguruan Tinggi Universitas Swasta Di Kota Serang Jamhadi, Adhie; Deviyantoro; Sunaryo, Deni
Jurnal Manajemen Vol. 14 No. 2 (2024): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/afx34778

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemimpinan, Kesejahteraan dan Budaya Organisasi Terhadap Kinerja Dosen Implikasinya Pada Mutu Perguruan Tinggi Universitas Swasta Di Kota Serang tahun 2024. Dari penghitungan statistik diperoleh hasil Kepemimpinan tidak berpengaruh positif terhadap Kinerja Dosen tidak sesuai dengan hipotesis ke satu, Kesejahteraan tidak berpengaruh positif terhadap Kinerja Dosen serta tidak sesuai dengan hipotesis ke dua, Budaya Organisasi tidak berpengaruh positif terhadap Kinerja Dosen tidak sesuai dengan hipotesis ke tiga, Sedangkan Kepemimpinan, Kesejahteraan dan Budaya Organisasi secara simultan berpengaruh positif signifikan terhadap Kinerja Dosen sesuai dengan hipotesis ke empat, Kepemimpinan berpengaruh positif signifikan terhadap Mutu Perguruan Tinggi hasilnya sesuai dengan hipotesis ke lima, Kesejahteraan berpengaruh secara positif signifikan terhadap Mutu Perguruan Tinggi hal isi sesuai dengan hipotesis ke enam, sedangkan Budaya Organisasi berpengaruh positif signifikan terhadap Mutu Perguruan Tinggi sesuai dengan hipotesis ke tujuh, untuk Kinerja Dosen berpengaruh positif signifikan terhadap Mutu Perguruan Tinggi sesuai dengan hipotesis ke delapan dan Kepemimpinan, Kesejahteraan, Budaya Organisasi dan Kinerja Dosen secara simultan tidak pengaruh positif signifikan terhadap Mutu Perguruan Tinggi hal ini tidak sesuai dengan hipotesis ke sembilan.
The Effect of Loan To Deposit Ratio, Net Profit Margin, And Return On Equity, On Stock Returns And Exchange Rates As Moderating Variables In The Banking Sub-Sector On The Southeast Asian Stock Exchange Sunaryo, Deni; Adiyanto, Yoga; Sa’diyah, Halimatu
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4002

Abstract

This study aims to determine the effect of Loan to Deposit Ratio, Net Profit Margin and Return on Equty on stock returns with Exchange Rate as a moderating variable. This research uses the object of the banking sub-sector companies in Southeast Asia for the period 2012-2019. The data collected is secondary data with the documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPPS V21. The sampling method used in this study used the Purposive Sampling Technique and obtained 10 companies with a sample of 80 sample data. The analytical techniques used are descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, partial test (t test), and simultaneous test (f test). The results of this study partially conclude that Loan To Deposit Ratio (LDR) has no significant effect on Stock Return, Net Profit Margin (NPM) has no significant effect on Stock Return, and Return On Equity (ROE) has no significant effect on Stock Return. The results of the study simultaneously showed that the Fcount value was 2.891 and Ftable 2.85, meaning that Fcount > Ftable or a significance value of 0.048 <0.05. Thus, Loan To Deposit Ratio (LDR), Net Profit Margin (NPM), and Return On Equity (ROE) simultaneously have a significant effect on Stock Return. The results of the Moderated Regression analysis (MRA) research show that the exchange rate does not moderate the Loan To Deposit Ratio (LDR) on stock returns, and the exchange rate does not moderate the net profit margin (NPM) on stock returns, the exchange rate does not moderate the return on equity (ROE). to Stock Return.
Financial Ratios And Stock Return In The Food & Beverage Sector Sunaryo, Deni; Ibrahim, Mukdad; Lestari, Etty Puji; Puryandani, Siti
JURNAL STUDI MANAJEMEN ORGANISASI Vol 22, No 1 (2025)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v22i1.72461

Abstract

This study uses a quantitative approach with panel data analysis to examine the effect of financial ratios on stock return and the role of financial distress as a moderating variable. The sample consists of companies in the food and beverage processing sector listed on the Indonesia Stock Exchange (IDX) during the period from 2013 to 2023. The data used were obtained from the annual financial statements published by these companies, as well as stock market data from the IDX. The total sample used in this study consists of 121 data points obtained through purposive sampling from 26 companies that met the research criteria. The dependent variable in this study is stock return, which is calculated based on the annual stock price change divided by the stock price at the beginning of the year. The independent variables include financial ratios, namely Total Asset Turnover (TAT), Price Earnings Ratio (PER), and Times Interest Earned Ratio (TIER). Financial distress is measured using the Altman Z-Score, which serves as the moderating variable in this study. Multiple regression analysis was used to test the research hypotheses, incorporating interaction variables between financial ratios and financial distress to test for moderating effects. The tests included descriptive analysis, normality test, multicollinearity test, and autocorrelation test to ensure the validity of the results.The results show that TAT, PER, and TIER have weak or insignificant effects on stock return, with TAT and TIER showing negative but statistically insignificant relationships. Financial distress was found to moderate the relationship between TIER and stock return in certain models, although it did not show a significant effect in other models. This study emphasizes the need for further research to include macroeconomic variables and explore industry sector dynamics to deepen the understanding of this relationship.
Catalyzing SDG 4: A Strategic Management and Edupreneurship Initiatives Hamdan, Hamdan; Sunaryo, Deni; Edwards, John
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.670

Abstract

This study examines the intersection of entrepreneurship, strategic management, and education in contributing to the achievement of SDG 4. The bibliometric analysis covers research published from 2016 to 2024, focusing on the global trends and key themes that have emerged in strategic management and education. The United States, United Kingdom, and India have been identified as the leading nations conducting significant research in these areas. Notable themes such as sustainability, digital innovation, and education governance have emerged as central topics in the literature, reflecting their critical role in shaping the future of education. This paper investigates how strategic management practices can foster educational equity, sustainability, and innovation, providing essential insights into how educational systems can be optimized through strategic entrepreneurial approaches. The analysis highlights the importance of integrating entrepreneurship into strategic management to address educational challenges globally, particularly in the context of SDG 4, which aims to ensure inclusive and equitable quality education for all. The study further delves into how strategic management and entrepreneurship can align with the evolving demands of global education systems, ensuring adaptability and resilience in the face of technological advancements and changing societal needs. By exploring research trends and advancements within the 2016–2024 period, this study offers a comprehensive overview of the dynamic relationship between strategic management, education, and entrepreneurship, providing a foundation for future research and practical applications that contribute to the achievement of SDG 4. The findings underscore the pivotal role of entrepreneurship in educational reform.
Cultural Dimensions and Their Influence on Entrepreneurial Decision-Making: A Cross-Cultural Analysis Hamdan; Adiyanto, Yoga; Sunaryo, Deni; Auroh, Yusrotul; Hickmatullah, Iman
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1764

Abstract

This study investigates the nuanced influence of cultural factors on entrepreneurial behavior in the global business landscape, specifically examining how cultural dimensions shape decision-making processes and overall business strategies. Utilizing a mixed-methods approach that combines in-depth interviews and quantitative surveys across diverse cultural contexts, the research uncovers how dimensions such as individualism-collectivism and tolerance for uncertainty directly impact entrepreneurial practices. Key findings demonstrate that cultural values significantly modulate entrepreneurial behavior in critical domains, revealing that individualistic cultures tend to foster more independent and risk-taking decision-making, while collectivistic cultures prioritize consensus and group harmony. Additionally, the study shows that cultural orientation towards long-term or short-term perspectives substantially shapes innovation approaches, with long-term-oriented cultures more likely to invest in sustainable innovation. Furthermore, the research indicates that cultural tolerance for uncertainty correlates directly with entrepreneurs' willingness to experiment and adapt in volatile market environments. These insights provide valuable implications for entrepreneurs and policymakers, emphasizing the importance of culturally sensitive business strategies. By understanding how cultural factors systematically influence entrepreneurial behavior, organizations can develop more nuanced and context-specific approaches to international business development. Ultimately, this research contributes to a deeper understanding of how cultural contexts fundamentally shape entrepreneurial opportunities and challenges in today's interconnected global economy.
The Role of Participative Leadership on Job Performance: Job Satisfaction as an Intervening Variable Dewi, Santi Riana; Nafiuddin; Sunaryo, Deni
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1825

Abstract

This study aims to examine the effect of participative leadership style on employee performance, with job satisfaction as a mediator. The results of the study aids in describing how performance and participative leadership are related, with job satisfaction as an intervening variable, particularly in the manufacturing industry. The study employed a quantitative method, with 99 employees of a pesticide company in Banten province as respondents. Samples were populated based on a purposive sampling technique. Structural equation modeling (SEM) techniques were employed for the analysis, utilizing SmartPLS 4. The results of the study show that participative leadership has a significant direct effect on employee performance (M=0.623; P=0.000). Job satisfaction also has a significant direct effect on performance (M=0.651; P=0.000). In addition, job satisfaction mediates between participative leadership and performance (M=0.464; P=0.000). In addition, participative leadership style and job satisfaction explain 58.8% (R2=0.588) of the performance. Hence, the companies should focus on training all leaders to practice participative leadership in daily work and continuously improving factors that improve employee job satisfaction. Both of the focuses will improve employee performance.