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All Journal Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Journal of Accounting Auditing and Business Easta Journal of Innovative Community Services Jurnal Pengabdian West Science
Rosyidah, Dania Meida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health 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.
Kuliah Kerja Nyata: Perkembangan Ekonomi Berkelanjutan Berbasis Digital, Kreativitas dan Literasi Membaca Saputra, Andrian; Hakim, Fathon Ali; Maharani, Ersyana Shafara; Handayani, Nurul; Arafah, Zahra Zynatul; Yahya, Agung Nur; Hidayat, Shaqila; Akbar, Iqbal Maulana; Smr, Rizmaldi Vico Sahata; Adhima, Muhammad Faujan; Rosyidah, Dania Meida
Easta Journal of Innovative Community Services Vol 3 No 01 (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.v3i01.272

Abstract

Kuliah Kerja Nyata (KKN) merupakan wujud nyata dari tugas dosen dan mahasiswa dalam melaksanakan Tri Dharma Perguruan Tinggi yakni aspek pengabdian. Melalui kegiatan pengabdian kepada masyarakat desa Ridogalih, maka terjadi sinergi antara perguruan tinggi dengan masyarakat sebagai wujud knowledge demokrasi. Tujuan pengabdian ini adalah memberikan pemahaman kepada masyarakat setempat tentang pentingnya pendidikan guna membantu pemerintah dalam mencerdaskan anak bangsa dan membantu masyarakat dalam hal perekonomian. Pengabdian dilakukan melalui kegiatan: penyuluhan UMKM, pengadaan gubuk baca, pengadaan PJU, dan KKN mengajar. Hasil pengabdian memberikan gambaran naiknya semangat dan meningkatkan pemahaman masyarakat tentang penggunaan social media sebagai alat perdagangan dan pentingnya literasi bagi masyarakat sekitar.
Metamorfosis Sampah Plastik Menjadi Paving Blok dan Pembangunan Kesadaran Mitigasi Bencana di Desa Mekarjaya, Kecamatan Kabandungan, Kabupaten Sukabumi Rosyidah, Dania Meida; Hadi, Naufal Nurul; Hadi, Lutfi; Ghifari, Muhammad; Gumilang, Wisnu; Lisdiawanti, Eri Siti; Nurlela, Ai; Aprilia, Alya; Febrira, Revalizza; Milah, Siti Raihatul; Tiara Harahap, Dea Arme; Nuryasin, Marlika
Jurnal Pengabdian West Science Vol 4 No 09 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i09.2692

Abstract

Permasalahan pengelolaan sampah plastik yang dibakar warga akibat tidak adanya sistem pengangkutan sampah dan kebiasaan membakar sampah di tempat khusus di setiap rumah menjadi isu lingkungan serius. Selain itu, minimnya pemahaman masyarakat tentang mitigasi bencana di daerah pegunungan yang rawan longsor, dimana warga menyepelekan potensi bencana selain banjir menjadi fokus utama. Tujuan pengabdian ini adalah memberdayakan masyarakat melalui inovasi paving blok berbahan sampah plastik sebagai solusi ekonomi hijau dan meningkatkan kesadaran siswa SD kelas 6 tentang mitigasi bencana. Metode yang digunakan adalah pelatihan partisipatif untuk masyarakat dalam pembuatan paving blok dan edukasi interaktif untuk siswa tentang jenis-jenis bencana dan upaya pencegahannya. Hasil pengabdian menunjukkan terciptanya produk paving blok ramah lingkungan yang bernilai ekonomis dan meningkatnya kesadaran siswa tentang kesiapsiagaan bencana di daerah pegunungan.
Meningkatkan Literasi dan Minat Belajar serta Membangun Kesadaran Lingkungan Pelajar di Desa Pasirbaru Kecamatan Cisolok Kabupaten Sukabumi Suherlan, Dimas; Putra, Fikri Haimal; Nisa, Gina Sahadatun; Sanulqi, Ihsan; Awwalullah, M. Shaffan; Rizaldi, Marini Putri; Munawar, Muhammad Rasyid Khair; Rizal, Nanda; Dwiansyah, Rafli; Kirana, Rosi Roro; Rohmat, Satria Rizki; Putri Ishak, Shakila Qataria; Bariqoh, Sirrie; Nurhalimah, Siti; Hia, Siti Sadarwarni; Sumarni, Sumarni; Nopiyanti, Winda; Hia, Yarman; Pauzi, Yoviar; Yuriska, Yuriska; Riany, Meutia; Hatmoko, Zulvan Dwi; K Fadhilah, Nurhidayah; Rosyidah, Dania Meida
Jurnal Pengabdian West Science Vol 3 No 05 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i05.1214

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh kelompok Kuliah Kerja Nyata (KKN) Desa Pasirbaru Universitas Nusa Putra yang dilaksanakan pada tanggal 19 Februari – 18 Maret 2024, bertempat di Desa Pasirbaru Kecamatan Cisolok Kabupaten Sukabumi telah berkontribusi bagi masyarakat, khususnya pelajar di Desa Pasirbaru. Antusiasme yang tinggi dan sikap kooperatif dari masyarakat sangat membantu keberlangsungan kegiatan KKN. Program kerja pendidikan yang digarap tidak jauh berbeda dari tema yang diangkat yakni meningkatkan literasi dan minat belajar serta membangun kesadaran lingungan melalui Kegiatan Belajar Mengajar (KBM), Lapak Baca, mengaji, pelatihan Microsoft Excel, sosialisasi kebersihan, Seminar Pendidikan, hingga kegiatan kepramukaan. Selain itu, kelompok KKN Desa Pasirbaru juga menyelenggarakan kompetisi keagamaan bagi anak-anak di Desa Pasirbaru sebagai salah satu kegiatan dalam rangkaian Gebyar Ramadan.
Does Digital Transformation Improve Business Resilience? The Role of Organizational Adaptation with Innovation, Digitalization, and Marketing Strategies Juniansyah, M. Andri; Rosyidah, Dania Meida; Pahrijal, Rival; Ardhiyansyah, Andri
Jurnal Maksipreneur Vol 15 No 1 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i1.2478

Abstract

This study explores the impact of digital transformation on business resilience among Indonesian Micro, Small, and Medium Enterprises (MSMEs), with organizational adaptation serving as a mediator. Using a quantitative approach and Structural Equation Modeling with Partial Least Squares (SEM-PLS), this research investigates 180 MSME respondents' data. The results show that digital transformation, operational digitalization, product innovation, and digital marketing strategies impact business resilience both directly and indirectly through organizational adaptation. Organizational adaptation, per se, is discovered to be a key contributor to resilience, implying MSMEs' ability to respond effectively, innovate, and reorganize activities when faced with external shocks. The evidence also confirms that adaptive capability mediates digital transformation and business resilience. These findings enhance the theory of dynamic capabilities in the context of digital disruption and provide practical implications for the digital strategies and policy development of MSMEs in emerging economies.
Co-Authors Adhima, Muhammad Faujan Akbar, Iqbal Maulana Andri Ardhiyansyah Andrian Saputra Aprilia, Alya Arafah, Zahra Zynatul Awwalullah, M. Shaffan Bariqoh, Sirrie Dwiansyah, Rafli Febrira, Revalizza Gumilang, Wisnu Hadi, Naufal Nurul Hakim, Fathon Ali Hatmoko, Zulvan Dwi Heliani Hia, Siti Sadarwarni Hia, Yarman Hidayat, Shaqila Juniansyah, M. Andri K Fadhilah, Nurhidayah Kirana, Rosi Roro Lisdiawanti, Eri Siti Lutfi Hadi Maharani, Ersyana Shafara Milah, Siti Raihatul Moozanah, Siti Muhammad Ghifari, Muhammad Munawar, Muhammad Rasyid Khair Nisa, Gina Sahadatun Nopiyanti, Winda Nurlela, Ai Nurul Handayani Nuryasin, Marlika Pahrijal, Rival Pauzi, Yoviar Pratama, Dewi Amalia Cipta Putra, Fikri Haimal Putri Ishak, Shakila Qataria Riany, Meutia Rizal, Nanda Rizaldi, Marini Putri Rohmat, Satria Rizki Rusdiansyah, Nurul Sanulqi, Ihsan Siti Nurhalimah Smr, Rizmaldi Vico Sahata Suherlan, Dimas Sumarni Sumarni Tiara Harahap, Dea Arme Yahya, Agung Nur Yuriska, Yuriska