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All Journal Indonesian Journal of Islamic Business and Economics (IJIBE) Journal of Community Service and Society Empowerment
Isfanza, Nurmalita
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Optimalisasi Laporan Keuangan dan Pajak Pada Lembah Patih Living Space & Eatery Purwokerto Permatasari, Santi; Setiyawan, Hendra; Isfanza, Nurmalita; Natalia, Helfi; Nugrahaningtyas, Ardila; Rafinda, Ascaryan
Journal of Community Service and Society Empowerment Том 2 № 03 (2024): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v2i03.1123

Abstract

Lembah Patih Living Space & Eatery as one of the places to eat or café located in Baturraden District, Banyumas Regency. The location of Lembah Patih is close to several tourist attractions in Baturraden. This strategic position is an opportunity for the surrounding community to develop businesses, and improve existing MSMEs. Through the optimization of financial and tax reports at Lembah Patih Living Space & Eatery Purwokerto, it is hoped that it can provide an understanding to Patih Valley stakeholders to optimize Patih Valley's business processes through financial recording procedures, and increase awareness and understanding related to calculating and reporting MSME taxes. The implementation of this community service activity is carried out through three stages, namely the planning, implementation, and evaluation stages. The main problems faced by Lembah Patih are recording financial statements that are not in accordance with accounting standards, recording Patih Valley assets that have not been implemented, and Patih Valley tax reporting that has not been implemented. Based on the problems that have been identified in partners, the community service team determines solutions or alternatives to optimize Lembah Patih's business processes by providing and explaining standard and simple financial report formats for Lembah Patih to try to implement, providing and explaining standard and simple asset recording formats, and providing ways to calculate MSME taxes and MSME tax reporting procedures. The implications of this community service implementation process are expected to be implemented by Lembah Patih gradually for the development of Lembah Patih Living Space & Eatery Purwokerto.
Peran Intellectual Capital Dalam Meningkatkan Pengaruh Good Corporate Governance Dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan Isfanza, Nurmalita; Sugiarto, Sugiarto
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 4 No 2 (2022): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2022.4.2.8765

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel good corporate governance dan sharia compliance terhadap kinerja keuangan dengan intellectual capital sebagai variabel moderasi pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan pada tahun 2013-2020. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 56 data. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda dan analisis regresi moderasi pada Statistical Package for Social Science (SPSS) Version 23.0. Hasil dari penelitian ini menunjukan bahwa: (1) Good Corporate Governance berpengaruh positif terhadap kinerja keuangan Bank Umum Syariah; (2) Shariah Compliance yang diwakili oleh profit sharing ratio berpengaruh negatif terhadap kinerja keuangan Bank Umum Syariah; (3) Shariah Compliance yang diwakili oleh Islamic income ratio berpengaruh positif terhadap kinerja keungan Bank Umum Syariah; (4) Intellectual Capital tidak memoderasi pengaruh good corporate governance terhadap kinerja keuangan Bank Umum Syariah; (5) Intellectual Capital memperkuat pengaruh profit sharing ratio terhadap kinerja keuangan Bank Umum Syariah; (6) Intellectual Capital tidak memoderasi pengaruh Islamic income ratio terhadap kinerja keuangan Bank Umum Syariah.
Co-Authors Ascaryan Rafinda Natalia, Helfi Nugrahaningtyas, Ardila Permatasari, Santi Setiyawan, Hendra Sugiarto S