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All Journal Agregat: Jurnal Ekonomi dan Bisnis Berdikari: Jurnal Pengabdian Masyarakat Indonesia Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Journal of Economics and Business Letters Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Cakrawala: Jurnal Pengabdian Masyarakat Global Priviet Social Sciences Journal Jurnal Informasi Pengabdian Masyarakat Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Human Capital and Organizations Panggung Kebaikan : Jurnal Pengabdian Sosial Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Entitas
Juhandi, Nendi
Universitas Bina Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach Nendi Juhandi; Syarifuddin Lakasse
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): September 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.625 KB) | DOI: 10.55942/pssj.v2i2.167

Abstract

The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.
The Influence Of Price Limit And Stock Return On Investment Contingency In Ipo Corporate For The 2020 Period On Indonesia Stock Exchange Hartanto Dewantoro; Nendi Juhandi; Yadi Nurhayadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is2pp174-186

Abstract

The objective of this study is to investigate the influence of Price Limit and Stock Return toward Trading Volume, Stock Return Volatility upon Corporate Initial Public Offerings for the 2020 period. In this investigation, the variables reviewed include Price Limit (X1) and Stock Return (X2) on Trading Volume (Y1), Stock Return Volatility (Y2). The research instruments were obtained through a loaded sampling of the corporate population carrying out initial public offerings in 2020. Multiple linear regression analysis was utilised as a data analysis technique and this investigation was performed by operating Eviews 10 software. The findings of this study indicate that Price Limit is positively associated with Trading Volume when the pre-change sessions. In stark contrast, in post-change sessions, the Price Limit is negatively correlated to Trading Volume. Both before and after the transformation of trading time, Stock Return significantly affects Trading Volume. Similarly, Price Limit and Stock Return simultaneously and significantly influence Trading Volume. Furthermore, Stock Return Volatility is affected by the Price Limit. Stock Return has a significant effect on Stock Return Volatility. Price Limit and Stock Return significantly influence the Stock Return Volatility.
TRANSFORMASI TEKNOLOGI, PENGEMBANGAN ALAT BANTU MESIN PRESS SEALER UNTUK OPTIMALISASI PENGEMASAN PRODUK UMKM KERIPIK UBI DAN PISANG Surti Zahra; Iis Nurasiah; Juhandi Juhandi; Sardan Sardan; Muhammad Andrianto; Yogi Saputa
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 2 (2023): Batara Wisnu | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i2.200

Abstract

Product packaging is an important aspect for Micro, Small and Medium Enterprises (MSMEs) to increase the competitiveness and attractiveness of products in the market. In Terumbu Village, Serang City, Banten, the majority of people work as farmers and have MSME businesses, one of which is the production of sweet potato chips and bananas. Currently, some MSME players still use traditional tools in the product packaging process, which causes packaging to be less neat and sometimes unhygienic. This study aims to evaluate the effect of using plastic press machines on the quality and efficiency of packaging MSME products in Reef Villages. The methods used are observation, interviews, and literature studies to collect data on existing packaging processes and understand the needs and challenges faced by MSMEs. The results showed that the use of plastic press machines provides significant benefits for the packaging of MSME products. The use of a plastic press allows product packaging to take place faster, neater, and more hygienic compared to the manual method of using candles. Neat and professional packaging increases the attractiveness of the product in the eyes of consumers
Entrepreneurial Capacity Melalui Pengembangan Produk UMKM Shafah Berbahan Dasar Singkong Sebagai PKM Kewirausahaan Desa Bulakan Kota Cilegon Hafidz Hanafiah; Juhandi Juhandi; Ismi Azalika Ummah; Nungki Agustin; Yunica Marsha Sagina
Jurnal Informasi Pengabdian Masyarakat Vol. 2 No. 3 (2024): Agustus: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v2i3.1272

Abstract

Entrepreneurial capacity or entrepreneurial capacity is the entrepreneurship possessed by business actors in seeing potential or opportunities to become economic value. The aim of this PKM in the field of entrepreneurship is to develop cassava MSME products using the entrepreneurial capacity model. The method for implementing this PKM by KKM 42 students at Bina Bangsa University, Bulakan Village, was used through surveys, discussions, implementation and evaluation. The results of this PKM in the field of entrepreneurship show the potential for Shafah MSME products made from cassava to be developed using the entrepreneurial capacity model, not only that, the production volume of this MSME product can also be expanded by adding human resources and machines.
PKM Pendidikan Melalui Kegiatan Keterampilan Motorik Siswa Paud Miftahul Ulum dan Al-Fadilah Desa Bulakan Kota Cilegon Juhandi Juhandi; Nadiroh Nadiroh; Fatmawati Fatmawati; Setiawati Setiawati; Siti Hardianti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Agustus : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v4i3.3137

Abstract

The motor nervous system is a series of nerves in the brain, spinal cord and muscle tissue that functions in human body movements such as speaking, walking and writing. One of them is in early childhood which helps improve their cognitive development. The aim of Community Service in the field of Education is to serve Bina Bangsa University students in implementing their knowledge in society. The stages carried out include conducting a survey, determining the use of motor methods, as well as service in PAUD in the Bulakan Village environment. The results of the service were carried out at two Early Childhood Education schools using different motor skill activity methods, both gross motor and fine motor. The conclusion of this PKM in the Education sector is good for finding out one of the education problems in one village regarding the education of early childhood students.
Pemberdayaan Masyarakat pada Kegiatan PKM Keagamaan di Masjid Baitul Muttaqin Desa Bulakan Kota Cilegon Joni Prihatin; Juhandi Juhandi; Mastutiniyah Mastutiniyah; Marlina Marlina; Sri Lestari
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 3 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i3.3057

Abstract

Community empowerment is an effort to increase the strength and abilities of the community so that they can be more independent and develop their potential. One of the community empowerment activities in Bulakan Village, Cilegon City, is the religious activity of routine Islamic recitation. Community service in the religious sector at KKM 42 Bina Bangsa University through regular recitations at the Baitul Muttaqin Mosque in the Bulakan Village area, Cibeber District, Cilegon City, Banten Province as part of increasing religious harmony, strengthening Islamic brotherhood, and creating tolerance. This community empowerment is carried out through routine Islamic religious activities, namely routine recitations and religious counseling. This routine activity is followed by some fathers and young people who already understand and implement it in their daily lives. So this community empowerment activity needs to be intensified and improved further as a baton in facing developments in time and technology so that there is continued peace and prosperity.
SOSIALISASI PKM KESEHATAN PERAN PENTING LINTAS SEKTOR DALAM PERCEPATAN PENURUNAN STUNTING WUJUDKAN GENERASI EMAS DESA BULAKAN KOTA CILEGON Juhandi, Juhandi; Hanafiah, Hafidz; Ilyas, Muhammad; Hayan, Maulana Thoriqul; Yuliano, Muhammad Ilhan
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 2 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i2.165

Abstract

Stunting is fancy language for malnutrition, before independence Indonesia experienced extraordinary cases of malnutrition. The aim of implementing Community Service (PKM) was initiated by dozens of cases of stunting in the Real Work Lecture (KKM) environment of Group 42 of Bina Bangsa University, namely Bulakan Village, Cilegon City, Banten Province. The first step taken before carrying out the socialization of PKM Health was to conduct a survey and then coordinate with the local village head and Bulakan Village Health Center officers. After participating in cross-sector stunting socialization, 20 participants participated. The expected result is that stunting participants, sub-district/village officials, and health workers can support the acceleration of stunting reduction by doing various things that have been explained during the socialization
Pembangunan Mandi Cuci Kakus (MCK) Sebagai Bentuk PKM Sosial Budaya dan Lingkungan Desa Bulakan Kota Cilegon Juhandi Juhandi; Joni Prihatin; Riky Destian Husada; Vika Rahma Zein Nissa; Ahmad Irgy Syahreza
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.375

Abstract

The social culture and environment in one region differ from each other, depending on geography and the people who inhabit that place. It is not impossible that problems in this area can be experienced by these human members. One of them is in the Bulakan Village area where there are still areas that do not have toilets or toilets for short. The habit of residents who still carry out these activities in their backyard has become the concern of the 42 KKM group of Bulakan Village, Bina Bangsa University. The aim of PKM in the Social, Cultural and Environmental sector is to build a MCK in the house of one of the residents in Bulakan Village. The method used is survey and implementation of PKM. It is hoped that the results of the PKM in the field of Socio-Cultural and Environmental Affairs in building toilets can be used by local residents, so that the habit of defecating, washing and bathing is no longer carried out around the house because it will cause disease for residents of the surrounding area.
Upaya Pencegahan Jeratan Hukum Melalui Penyuluhan Hukum Pinjol, Bullying, Hoaks pada Anak Muda di Desa Pengampelan Juhandi; Amara Mukti Rahayu; Emanuel Suhardi; Banu Sulaeman Mubaraq; Melvin Gufaro Hakim
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2025): JULI-AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8m6ha470

Abstract

Seiring dengan perkembangan jaman dan perubahan teknologi juga merubah perilaku anak muda. Dampak teknologi bukan hanya bersifat positif namun juga negatif seperti bullying, hoaks, dan judi online yang sedang marak di masyarakat khususnya kalangan anak muda di Desa Pengampelan. Tujuan PKM bidang hukum ini sebagai upaya pencegahan jeratan hukum merupakan salah satu program KKM mahasiswa kelompok 14 Desa Pengampelan Universitas Bina Bangsa sebagai bentuk kepedulian bullying, hoaks, dan judi online yang memiliki dampak negatif. Metode pelaksanaan PKM kali ini diadakan penyuluhan hukum bahaya bullying, hoaks, dan judi online dikhususkan pada anak muda sebagai sasaran peserta mengingat banyak pelaku bullying, hoaks, dan judi online dikalangan anak muda. Hasil PKM ini menyimpulkan bahwa terdapat dampak negatif terhadap pelaku bullying, hoaks, dan judi online serta dapat bisa terjerat Undang-Undang tentang judi konvensional, dan Undang-Undang tentang kekerasan anak serta Undang-Undang Informasi dan Teknologi Elektronik (ITE).
PKM Teknologi Tepat Guna (TTG):  Cegah Kebocoran Gas dengan Alat Pendeteksi Kebocoran Gas LPG Berbasis Internet of Things (IoT) Joni Prihatin; Juhandi; Mufallih Arrosyid; Muhamad Farhan; Rizky May Yunitasari
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5 (2025): SEPTEMBER-OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/z4vfe127

Abstract

Sejak peralihan bahan bakar minyak tanah ke gas LPG untuk kebutuhan memasak dan kebutuhan lainnya. Pemerintah membuat program subsidi gas LPG 3 Kg untuk rakyat miskin. Namun pada pelaksanaanya sering terjadi kebocoran pada tabung gas 3 Kg. Pengabdian kepada Masyarakat (PKM) pada kelompok 14 KKM Kelurahan Pengampelan Universitas Bina Bangsa tahun 2025 ini bertujuan untuk memberikan wawasan kepada masyarakat Kelurahan Pengampelan Kota Serang bagaimana mencegah kebocoran gas. Bersamaan dengan kegiatan tersebut diperkenalkan alat pendeteksi kebocoran gas LPG berbasis Internet of Things (IoT) yang dikembangkan oleh salah satu mahasiswa Kelompok 14 Kelurahan Pengampelan. Hasil pengabdian ini berjalan dengan lancar, alat pendeteksi gas dianggap berfungsi dan dapat dimengerti oleh masyarakat Kelurahan Pengampelan.
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Muhammad Septyan Ahmad Irgy Syahreza Alamsyah - Amara Mukti Rahayu Arbi Siti Rabiah Bafaqih, Ali Banu Sulaeman Mubaraq Budi Susanto Dine Novianti Eli Apud Saepudin Emanuel Suhardi Fahlevi, Mochammad Fatmawati Fatmawati fatoni, malik Fauji, Ade Friska Lia Imelda Ghifari, Ahmad Hafidz Hanafiah Hartanto Dewantoro Hayan, Maulana Thoriqul Heru Harmadi Sudibyo Iis Nurasiah Irma, Dasih Ismi Azalika Ummah Joni Prihatin Komarudin, Mochamad Fahru Krismanto, Yudha Parna Kusuma, Tubagus Bagas Adiya Wijaya Maemunah, Sari Marlina Marlina Mastutiniyah Mastutiniyah Melvin Gufaro Hakim Mistia Mistia Mufallih Arrosyid Muhamad Farhan Muhammad Andrianto Muhammad Ilyas Nadiroh Namira Melliyani K. Nungki Agustin Pawit Winarto Prihatin, Joni Riky Destian Husada Rizky May Yunitasari Sabrawijaya Saefudin Zuhri Sardan Sardan Sela Vinalia Setiadi Setiawati Setiawati Siti Hardianti Sonya Gabriel SRI LESTARI Sudibyo, Heru Harmadi Syarifuddin Lakasse Tb. Yumba Kamafih Tiafani Zumaniar Vika Rahma Zein Nissa Winarto, Pawit Yadi Nurhayadi Yap, Victor Yogi Saputa Yuliana, Resty Yuliano, Muhammad Ilhan Yunica Marsha Sagina Zahra, Surti Zakia Khaulania Zuhri, Saefudin