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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Auditing and Business Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services The Es Accounting and Finance
Rusdiansyah, Nurul
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Profit and Sustainability Perceptions Related to the Implementation of Blue Accounting in the Fishing Industry in Palabuhanratu Moozanah, Siti; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Riany, Meutia
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.55598

Abstract

Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The study addresses the problem statement by exploring these perceptions. Profit and sustainability are inseparable points in the implementation of Blue Accounting, generating various arguments and assumptions from different stakeholders who observe the level of awareness among port users in Palabuhanratu. This research highlights the importance of integrating sustainability into profit considerations within the fishing industry.
The effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the BEI for the period 2019-2023 Pratama, Dewi Amalia Cipta; Rusdiansyah, Nurul; Rosyidah, Dania Meida; Heliani, Heliani
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.56539

Abstract

This study aims to analyze the effect of company size and inventory intensity on tax aggressiveness with political connections as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is quantitative analysis with multiple linear regression analysis methods involving 40 companies selected through purposive sampling techniques. The analysis shows that company size and inventory intensity significantly influence tax aggressiveness. In addition, political connections have been proven to moderate the relationship between company size, inventory intensity, and tax aggressiveness. This finding suggests that companies with political connections tend to aggressively take advantage of their position to reduce the tax burden. This study contributes to the accounting literature by highlighting the important role of political connections in corporate tax management strategies. The practical implication of this research is the need for stricter regulations to minimize opportunities for abuse of tax policies by politically connected companies.
Sustainability Accounting: The Critical Role of Social and Environmental Accounting from Leuit's Perspective in Challenging the Servants of Capitalists Mujahidi, Khairul; Ramadani, Aulia; Paulina, Elin; Rusdiansyah, Nurul
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.504

Abstract

This study delves into the role of Sunda local wisdom, specifically the Leuit, as a representation of social accounting in the traditional Ciptagelar village, Sukabumi. Through an ethnographic approach, the research deeply explores how the Leuit functions as a social accounting system in the lives of the local community. The Leuit, as a traditional rice barn, not only serves as a food storage facility but also symbolizes sustainability and harmony with nature, playing a crucial role in maintaining the community's well-being. Additionally, this study evaluates corporate efforts in environmental preservation through the implementation of Corporate Social Responsibility (CSR) as a form of environmental accounting. A case study was conducted on PT Tirta Investama to assess their CSR contributions towards environmental sustainability and the alignment of these CSR programs with the sustainability principles embodied by the Leuit. By combining ethnographic and case study approaches, this research provides deep insights into social and environmental accounting practices within the context of local wisdom in Ciptagelar Village, as well as the impact of CSR initiatives in the corporate sector. This study aims to offer guidance on integrating traditional values into modern social and environmental accounting practices.
Fun Learning Sebagai Upaya Pembelajaran Siswa di Desa Caringin Kecamatan Cisolok Kabupaten Sukabumi Rifaldi, Luki Artur; Nurilah, Yeni; Agustina, Neng Lelasari; Ajwariah, Siti Rubaiah; Abidin, Norma Febriyuliana; Nurfadilah, Tsalsa; Rahman, Rahman; Agarbe, Rifky Theo; Fravtie, Nenk; Mansur, M Maulana; Rusdiansyah, Nurul; Paulina, Elin
Eastasouth Journal of Positive Community Services Vol 2 No 03 (2024): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v2i03.244

Abstract

Pendidikan merupakan fondasi penting bagi perkembangan individu dan masyarakat. Namun, di Desa Caringin, Kabupaten Sukabumi, terdapat tantangan dalam bidang pendidikan, termasuk kurangnya fasilitas pendukung pembelajaran, kurangnya tenaga pendidik, dan kesulitan siswa dalam membaca, menulis, dan berhitung. Untuk mengatasi tantangan ini, dilakukan pengabdian dengan pendekatan kualitatif yang melibatkan interaksi langsung dengan siswa dan siswi Madrasah Tsanawiyah (MTs) dan Sekolah Dasar (SD). Hasil pengabdian menunjukkan bahwa melalui pendekatan kualitatif, para peneliti dapat memahami pandangan dan pengalaman individu terkait dengan pendidikan. Langkah-langkah konkret seperti pendampingan siswa dalam pembelajaran membaca, menulis, dan berhitung, serta penyelenggaraan kegiatan ekstrakurikuler seperti Pentas Seni, telah dilakukan untuk meningkatkan minat dan bakat siswa. Selain itu, edukasi terkait pentingnya pendidikan hingga jenjang yang lebih tinggi juga diberikan kepada siswa MTs. Kesimpulan dari pengabdian ini menunjukkan bahwa masih ada tantangan yang perlu diatasi dalam bidang pendidikan di Desa Caringin. Oleh karena itu, disarankan agar dilakukan peningkatan fasilitas pendukung pembelajaran, pendampingan siswa, dan sosialisasi kepada masyarakat tentang pentingnya pendidikan.
Menanamkan Semangat dan Self-Motivation pada Anak Korban Bencana Melalui Metode Bermain dan Edukasi Ropik, Abdul; Widjaya, Andeztira; Nainggolan, Lenni F.; Fuadah, Nurul; Rusdiansyah, Nurul; Yusup, Raihany; Paulina, Elin
Easta Journal of Innovative Community Services Vol 2 No 02 (2024): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v2i02.153

Abstract

Trauma Healing adalah suatu metode dalam pendekatan terhadap orang - orang yang memiliki trauma berlebihan dalam kejadian sesuatu hal ini menjadi suatu metode yang bagus untuk bisa di terapkan ketika terjadi kejadian di lingkungan masyarakat yang menyebabkan trauma berlebihan kepada masyarakat. dalam pendekatan ini bagaimana seseorang di ajak untuk bisa berbaur dan berkomunikasi intensif terhadap orang - orang yang memiliki gejala berlebihan tersebut untuk mengetahui bagaimana Sikologi seseorang yang memiliki trauma berlebihan. Dalam cara ini banyak sekali cara - cara yang bisa di terapkan dalam mengembalikan trauma berlebihan dengan partner healing dan self healing yang dimana menggunakan pendekatan yang beragam dengan metode ceria dalam segi konsepan yaitu dengan mengadakan suatu perlombaan yang membuat ceria orang - orang yang terkena dampak untuk mengembalikan kembali pemikiran yang semula.
PENGEMBANGAN UMKM JAMUR TIRAM DALAM UPAYA PEMULIHAN EKONOMI MASYARAKAT CIANJUR PASCA GEMPA Ali Andre, U. Ahmad; Rusdiansyah, Nurul; Meida Rosyidah, Dania; Putri Suherman, Agistia; Rival Anugerah, Muhamad; Setiawan, Nandi; Maharani Putri, Devini
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1459-1465

Abstract

Gempa bumi Cianjur menyebabkan pelemahan berbagai aspek salah satunya adalah perekonomian. Bidang perekonomian yang paling terdampak adalah UMKM salah satunya budidaya jamur tiram. Jamur tiram merupakan salah satu komoditas Desa Talaga yang dikembangbiakkan dengan media baglog. Tujuan dan manfaat dari penelitian ini adalah untuk melakukan pengembangan UMKM terutama budidaya jamur tiram dan untuk mengurangi angka pengangguran di Desa Talaga. Penelitian ini menggunakan metode kualitatif dengan melakukan observasi, wawancara dan studi pustaka. Desa Talaga merupakan daerah yang cukup strategis untuk budidaya jamur tiram, proses budidaya yang dilakukan meliputi penyiapan serbuk gergaji, pencampuran media, pengomposan, pembuatan baglog, sterilisasi, inokulasi, inkubasi dan pemeliharaan. Pengembangan UMKM budidaya jamur merupakan salah satu solusi untuk pemulihan ekonomi masyarakat pasca gempa di Desa Talaga.
Co-Authors Abidin, Norma Febriyuliana Agarbe, Rifky Theo Agustina, Neng Lelasari Ajwariah, Siti Rubaiah Ali Andre, U. Ahmad Fravtie, Nenk Fuadah, Nurul Heliani Maharani Putri, Devini Mansur, M Maulana Meida Rosyidah, Dania Moozanah, Siti Mujahidi, Khairul Nainggolan, Lenni F. Nurfadilah, Tsalsa Nurilah, Yeni Paulina, Elin Pratama, Dewi Amalia Cipta Putri Suherman, Agistia Rahman Rahman Ramadani, Aulia Riany, Meutia Rifaldi, Luki Artur Rival Anugerah, Muhamad Ropik, Abdul Rosyidah, Dania Meida Setiawan, Nandi Widjaya, Andeztira Yusup, Raihany