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All Journal ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Economic Development and Village Building
Herni Yuliantika
Universitas Teknologi Digital
Humanities Automotive Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Penerapan Pangandaran Blue Clean melalui Plogging dan Konten Digital di Kawasan Wisata Pangandaran Susilawati Susilawati; Syahrul Ramdani; Salma Azhar F; Putri Aisyah; Lisvi Lisvi; Devina Dewi A; Herni Yuliantika; Siti Nuraisyah; Nur Hayati; Alifa Azzahra; Afifah Nadiatul M
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2026): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v4i1.717

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesadaran lingkungan masyarakat, wisatawan, dan pelaku UMKM di kawasan wisata Pangandaran melalui kegiatan plogging, edukasi lingkungan, dan pemanfaatan konten digital. Kegiatan dilaksanakan pada 8–10 April 2026 di kawasan Pantai Barat dan Pantai Timur Pangandaran, Kabupaten Pangandaran, Jawa Barat. Metode pelaksanaan menggunakan pendekatan partisipatif-edukatif melalui tiga tahap, yaitu persiapan, pelaksanaan, serta monitoring dan evaluasi. Tahap pelaksanaan meliputi plogging, aksi bersih pantai, edukasi kepada masyarakat dan wisatawan, dokumentasi foto dan video, pembuatan konten digital, serta promosi wisata dan produk UMKM lokal. Hasil kegiatan menunjukkan bahwa plogging mampu memberikan dampak langsung terhadap kebersihan area pantai dan menjadi media edukasi praktis bagi peserta. Dokumentasi kegiatan juga menghasilkan bahan konten digital yang dapat digunakan sebagai kampanye lingkungan sekaligus promosi wisata dan UMKM lokal. Kegiatan ini menunjukkan bahwa integrasi aksi kebersihan, edukasi lingkungan, dan media digital dapat menjadi pendekatan efektif untuk membangun kepedulian ekologis dan mendukung pariwisata yang bersih, sehat, dan berkelanjutan.
APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN THE COMPANY PT. RCK SORUM MOTOR Oon Feriyanto; Herni Yuliantika; Bilal Abdillah; Rasya Fitriyani N.A; Ichsan Abdul R; Sandria Ridhatullah Januar Akbara
Journal of Economic Development and Village Building Vol. 1 No. 2 (2023): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i2.10

Abstract

This research focuses on sales accounting information system problems which play a role in supporting the smooth running of the sales process. The problems that occur can be overcome with an accounting information system. In carrying out its activities, companies really need clear and relevant information to make decisions. One of the information needed is company accounting information that can support the company's survival. The Accounting Information System (AIS) is a technological framework that integrates accounting processes with information technology to increase efficiency and accuracy in managing financial data. This research explores the role of AIS in the modern organizational context, focusing on its success in providing relevant, timely and reliable accounting information. The analysis covers aspects of technology implementation, system integration, data security, and its impact on managerial decision making. The findings of this research can provide important insights for companies looking to optimize their AIS to support growth and sustainability.
PENGARUH TAX HOLIDAY DAN TAX ALLOWANCE TERHADAP INVESTASI DAN IMPLIKASINYA TERHADAP KEBERLANJUTAN PERUSAHAAN Herni Yuliantika; Meilani Purwanti
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 5, No 3 (2026): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v5i3.3281

Abstract

The Indonesian government provides tax incentives through tax holiday and tax allowance to encourage investment, although increased investment does not necessarily ensure corporate sustainability. This study aims to analyze the effects of tax holiday and tax allowance on investment and examine the mediating role of investment in their relationship with corporate sustainability. A quantitative explanatory approach was employed using secondary data from financial statements, annual reports, and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange in 2022–2024. Using purposive sampling, 14 companies comprising 42 observations were selected. Data were analyzed using path analysis and the Sobel test with SPSS. The results show that tax holiday and tax allowance have positive and significant effects on investment, while investment has a positive and significant effect on corporate sustainability. Investment also mediates the effects of both tax incentives on corporate sustainability. ABSTRAKPemerintah Indonesia menerapkan insentif perpajakan berupa tax holiday dan tax allowance untuk mendorong investasi, tetapi peningkatan investasi belum tentu diikuti keberlanjutan perusahaan. Penelitian ini bertujuan menganalisis pengaruh tax holiday dan tax allowance terhadap investasi serta menguji peran investasi sebagai variabel mediasi terhadap keberlanjutan perusahaan. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sampel dipilih melalui purposive sampling dan menghasilkan 14 perusahaan atau 42 observasi. Analisis dilakukan menggunakan path analysis dan uji Sobel dengan SPSS. Hasil menunjukkan tax holiday dan tax allowance berpengaruh positif dan signifikan terhadap investasi, sedangkan investasi berpengaruh positif dan signifikan terhadap keberlanjutan perusahaan. Investasi juga memediasi pengaruh kedua insentif perpajakan terhadap keberlanjutan perusahaan.
Co-Authors Afifah Nadiatul M Alifa Azzahra Bilal Abdillah Devina Dewi A Ichsan Abdul R Lisvi Lisvi Meilani Purwanti Nur Hayati O. Feriyanto S.E., M.Si Putri Aisyah Rasya Fitriyani N.A Salma Azhar F Sandria Ridhatullah Januar Akbara Siti Nuraisyah Susilawati Susilawati Syahrul Ramdani