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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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Human Capital and Organizations Panggung Kebaikan : Jurnal Pengabdian Sosial Journal of Ekonomics, Finance, and Management Studies Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Entitas
Juhandi, Nendi
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture 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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PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN Aditya Muhammad Septyan; Nendi Juhandi
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 1 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65378/entitas.v5i1.315

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan tanggung jawab sosial perusahaan (CSR) terhadap nilai perusahaan dengan mempertimbangkan ukuran perusahaan sebagai variabel mediasi. Objek penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Populasi dalam penelitian ini berjumlah 26 perusahaan, sedangkan sampel yang diambil melalui Teknik purposive sampling diperoleh 14 perusahaan. Dengan menggunakan metode regresi dan analisis jalur, penelitian ini menemukan bahwa profitabilitas, Leverage dan CSR memiliki pengaruh signifikan positif terhadap nilai perusahaan. Sedangkan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan juga terbukti tidak mampu menjadi variabel memediasi yang memperkuat hubungan antara profitabilitas, Leverage dan CSR dengan nilai perusahaan. Penelitian ini menyarankan bahwa perusahaan yang berfokus pada tanggung jawab sosial dan profitabilitas cenderung memiliki nilai yang lebih tinggi, memberikan implikasi strategis bagi manajemen dalam pengambilan keputusan terkait pengelolaan perusahaan. Kata Kunci: Profitabilitas, Leverage, Corporate Social Responsibility, Nilai Perusahaan, Ukuran Perusahaan
Balancing Life and Integrity: The Role of Good Governance and Public Trust in Employee Performance through Job Satisfaction Krismanto, Yudha Parna; Juhandi, Nendi; Winarto, Pawit
Human Capital and Organizations Vol. 3 No. 1 (2025): OCTOBER 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/hco.v3i1.533

Abstract

This study aims to analyze the influence of work-life balance, good governance, and perceived public trust on employee performance, with job satisfaction as a mediating variable. This study used a survey method, distributing questionnaires via Google Forms to 105 employees at the Kalisari Village Office in East Jakarta, using a simple random sampling technique. Data analysis was conducted using SmartPLS. The results showed that work-life balance and good governance significantly influenced job satisfaction, while perceived public trust did not. Furthermore, job satisfaction significantly influences employee performance. Work-life balance had both direct and indirect effects on employee performance through job satisfaction. In contrast, good governance and perceived public trust did not significantly influence employee performance, either directly or through job satisfaction. The implications of this study confirm that work-life balance is a key factor in improving employee satisfaction and performance. While the application of good governance principles and public perception requires strengthening to have a greater impact on the governance apparatus.
PKM PEMERINTAHAN DESA MELALUI INTEGRASI APLIKASI SIMAPAN DAN PENDAMPINGAN PROTOTIPE MANAJEMEN ADMINISTRASI RT DI LINGKUNGAN DESA BULAKAN KOTA CILEGON Juhandi, Juhandi; Hanafiah, Hafidz; Kusuma, Tubagus Bagas Adiya Wijaya; Yap, Victor; Bafaqih, Ali
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 3 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i3.176

Abstract

Manajemen administrasi Rukun Tetangga merupakan salah satu upaya untuk membuat administrasi kelompok masyarakat menjadi tersistem dan terstruktur. Pengabdian Kepada Masyarakat (PKM) bidang Pemerintahan Desa ini bertujuan untuk integrasi dan sosialisasi aplikasi SIMAPAN dan pendampingan Ptototipe manajemen administrasi RT di salah satu RT di lingkungan Desa Bulakan Kota Cilegon. Metode PKM pada kelompok 42 KKM Universitas Bina Bangsa dilakukan dengan dua tahapan yakni sosialisasi aplikasi SIMAPAN dari pemerintahan Kota Cilegon, kemudian dilanjutkan dengan pembuatan prototipe manajemen administrasi RT dengan menggunakan Google Drive dan Q-RIS. Hasilnya integrasi antara sosialisasi dan prototipe manajemen administrasi RT memudahkan pengurus RT dalam memanaj dan terlihat rapih tanpa memerlukan banyak kertas. Sehingga ke depannya bisa dilakukan pada RT dan RW lainnya
Boardroom integrity and the crusade against fraud: Navigating corporate governance in Indonesia Juhandi, Nendi
Journal of Economics and Business Letters Vol. 2 No. 1 (2022): February
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v2i1.279

Abstract

This study delves into the intricate landscape of corporate governance within Indonesian corporations, scrutinizing its efficacy in deterring financial statement fraud. By amalgamating insights from a systematic literature review, quantitative analyses of secondary data, and logistic regression methods, the research elucidates the multifaceted interplay between various governance mechanisms and the persistence of fraudulent activities. Central to our findings is the pivotal role of board size in enhancing corporate oversight and mitigating fraud, juxtaposed against the ambiguous impacts of other governance elements such as audit committee effectiveness and board experience. This complexity underscores the paramount importance of ethical leadership and the "tone at the top" in fostering a corporate culture steeped in integrity, which is instrumental in fraud prevention. The paper posits that the dual focus on strengthening structural governance frameworks and nurturing ethical corporate leadership is essential for safeguarding Indonesia's economic integrity and promoting sustainable development. Through this lens, the study not only contributes to the academic discourse on corporate governance but also offers actionable insights for policymakers, corporate leaders, and regulatory bodies striving to combat corporate fraud in Indonesia.
Kualitas Pelayanan pada Berbagai Bidang Jasa di Kota Serang melalui Kajian Pustaka Juhandi Juhandi
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 5 (2024): OKTOBER : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i5.1310

Abstract

One topic that is often discussed in marketing management is service quality. Service quality is an indicator of the service provided by the service provider to the service recipient. Service quality is also an early indicator of customer satisfaction. The aim of this research is to find out what types of service sectors have been researched in the marketing sector, especially service quality in Serang City. This service quality research method uses qualitative methods originating from journals that have been previously researched with research questions including year of publication, field of service studied, dimensions of service quality used, and research methods. It is hoped that the results of this research can intensify research in Serang City, especially service quality related to marketing management. Considering the limited data available and the breadth of the service quality sector for the size of Serang City.
Pemanfaatan Teknologi Dalam Rangka Mempertahankan Budaya Pencak Silat Pager Banten Tunas Jaya Kelurahan Pengampelan Juhandi, Juhandi; Hanafiah, Hafidz; Prihatin, Joni; Susanto, Budi; Alamsyah, Alamsyah
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-FEBRUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3gq4jt71

Abstract

Pencak Silat Pager Banten Tunas Jaya merupakan warisan budaya takbenda yang memiliki nilai filosofis, spiritual, dan historis tinggi khususnya di wilayah Banten. Namun eksistensinya kian terancam akibat minimnya regenerasi, keterbatasan dokumentasi, serta kurangnya pemanfaatan teknologi dalam promosi dan pembelajaran. Pengabdian kepada masyarakat ini bertujuan untuk memperkuat pelestarian Pencak Silat Pager Banten Tunas Jaya melalui pemanfaatan teknologi digital, khususnya di Kelurahan Pengampelan Kota Serang sebagai salah satu basis komunitas atau perguron pewaris silat. Kegiatan ini menawarkan adaptasi dan promosi pencak silat kepada para anggota pesilat, pelatih, pengurus padepokan Pencak Silat Pager Banten Tunas Jaya, dan masyarakat sekitar. Metode yang digunakan adalah pendekatan partisipatif dengan melibatkan tokoh silat, pemuda setempat, dan mahasiswa. Hasil menunjukkan peningkatan kapasitas digital peserta, meningkatkan jumlah minat anggota padepokan yang diunggah secara konsisten, serta tumbuhnya kesadaran generasi muda terhadap urgensi pelestarian budaya melalui platform digital. Pengabdian ini membuktikan bahwa integrasi tekologi bukan hanya relevan, tetapi startegis dalam menjaga keberlanjutan warisan budaya lokal di era digital.
Program Kemajelisan di Yayasan Al - Anfus dan Promosi Wisata Religi Makbaroh Sultan Rafiudin Serang Banten : Program Kemajelisan di Yayasan Al - Anfus dan Promosi Wisata Religi Fauji, Ade; Sabrawijaya; Juhandi; Komarudin, Mochamad Fahru; Fatoni, Malik; Saepudin, Eli Apud; Ghifari, Ahmad; Yuliana, Resty
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 7 No. 2 (2025)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji peran Program Kemajelisan di Yayasan Alanfus dalam memperkuat nilai-nilai keagamaan masyarakat serta kontribusinya terhadap promosi wisata religi Mukbaroh Sultan Rafiudin. Program Kemajelisan merupakan wadah kegiatan keagamaan dan sosial yang diselenggarakan secara rutin oleh Yayasan Alanfus untuk membina spiritualitas umat, mempererat ukhuwah Islamiyah, serta menghidupkan kembali tradisi keagamaan lokal. Sementara itu, Makam (Mukbaroh) Sultan Rafiudin sebagai situs sejarah dan religi memiliki potensi besar untuk dikembangkan menjadi destinasi wisata religi yang edukatif dan spiritual. Melalui pendekatan kualitatif-deskriptif, data diperoleh melalui observasi, wawancara dengan pengurus yayasan, tokoh agama, serta pengunjung situs mukbaroh, dan dokumentasi kegiatan. Hasil penelitian menunjukkan bahwa Program Kemajelisan tidak hanya meningkatkan partisipasi masyarakat dalam kegiatan keagamaan, tetapi juga berperan strategis dalam memperkenalkan dan melestarikan situs Mukbaroh Sultan Rafiudin sebagai bagian dari warisan budaya Islam. Sinergi antara pembinaan keagamaan dan promosi wisata religi ini menunjukkan potensi besar dalam mendukung pembangunan karakter masyarakat serta ekonomi lokal berbasis budaya spiritual. Penelitian ini merekomendasikan peningkatan kolaborasi antara yayasan, pemerintah daerah, dan pelaku pariwisata untuk optimalisasi potensi wisata religi berbasis kemajelisan
Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach Nendi Juhandi; Syarifuddin Lakasse
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): February 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Innovative Work Behavior of Employees in The Government of West Tanjung Jabung District: The Effect of Organizational Support and Work Involvement, Mediated By Job Satisfaction Juhandi Juhandi; Arthur Sitaniapessy; Neuneung Ratna Hayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of organizational support and work involvement on employees' innovative work behavior, with job satisfaction as a mediating variable, at Regional Government Organizations in the Government of West Tanjung Jabung Regency. This study employed a quantitative approach involving 290 respondents. Data were collected through questionnaires that had experienced validity, reliability, comprehension testing, and instrument revision. The results showed that work involvement had a positive and significant effect on innovative work behavior, while organizational support and job satisfaction had no significant effect. In addition, organizational support and work involvement positively affected job satisfaction, but job satisfaction was unable to mediate the relationship among the variables. These findings indicate that improving employees' innovative work behavior is more effectively achieved through strengthening work involvement rather than increasing job satisfaction.
Innovative Work Behavior of Employees in The Government of West Tanjung Jabung District: The Effect of Organizational Support and Work Involvement, Mediated By Job Satisfaction Juhandi Juhandi; Arthur Sitaniapessy; Neuneung Ratna Hayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of organizational support and work involvement on employees' innovative work behavior, with job satisfaction as a mediating variable, at Regional Government Organizations in the Government of West Tanjung Jabung Regency. This study employed a quantitative approach involving 290 respondents. Data were collected through questionnaires that had experienced validity, reliability, comprehension testing, and instrument revision. The results showed that work involvement had a positive and significant effect on innovative work behavior, while organizational support and job satisfaction had no significant effect. In addition, organizational support and work involvement positively affected job satisfaction, but job satisfaction was unable to mediate the relationship among the variables. These findings indicate that improving employees' innovative work behavior is more effectively achieved through strengthening work involvement rather than increasing job satisfaction.
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Muhammad Septyan Ahmad Irgy Syahreza Alamsyah - Amara Mukti Rahayu Arbi Siti Rabiah Arthur Sitaniapessy Bafaqih, Ali Banu Sulaeman Mubaraq 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. Neuneung Ratna Hayati Nungki Agustin Pawit Winarto Prihatin, Joni Riky Destian Husada Rizky May Yunitasari Sabrawijaya Saefudin Zuhri Sardan Sardan Sela Vinalia Setiadi Setiawati Setiawati Siswahyudianto 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