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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Journal of Artificial Intelligence and Digital Business Jurnal Abdi Citra
Sutihat, Aat
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENDAMPINGAN PENYUSUNAN BUSINESS PLAN DENGAN TREN TECHNOPRENEURSHIP PADA SISWA/I SMK TECHNO MEDIA Jelanti, Desi; Budiantini, Alya; Sutihat, Aat
Jurnal Abdi Citra Vol. 2 No. 1 (2025): Jurnal Abdi Citra Volume 2 Nomor 1 Februari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i1.213

Abstract

A business plan is a framework that explains every part of the business that will be worked on from start to finish. And by including various events that must be anticipated if there are unwanted things that happen. So that a business plan is made by referring to conditions that are considered realistic or feasible to be implemented. Technopreneur can be simply interpreted as a technology enthusiast who has an entrepreneurial spirit and without an entrepreneurial spirit, a technology enthusiast will only be a technician who is less able to make the technology he is working on a source of life. This Community Service Activity aims to provide assistance in compiling a business plan with a technopreneurship trend for SMK Techno Media students with the provision of the will and creativity they have. The method developed in this activity is through socialization and assistance in compiling a business plan for students at SMK Techno Media in the Tangerang city area. This is based on a lack of understanding of the business plan, resulting in low awareness and difficulty in compiling a business plan, especially in the independence and creativity of students. So that with the activity of preparing a business plan for these students, it can provide insight, knowledge and skills for students at SMK Techno Media.
Pemanfaatan Desain Komunikasi Visual dalam Mendorong Perekonomian Kreatif di SMK Techno Media Tangerang Selatan Sutihat, Aat; Budiantini, Alya; Jelanti, Desi
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1562

Abstract

The development of the creative economy in Indonesia relies heavily on innovation and the ability to utilize digital tools, particularly in the field of Visual Communication Design (VCD). Recognizing the need to empower students with practical design knowledge, a community service activity was conducted at SMK Techno Media Tangerang Selatan. The aim of this PKM (Pengabdian kepada Masyarakat) was to introduce and apply Visual Communication Design as a strategy to support the students’ entrepreneurial skills and foster the growth of the creative economy. The activity took place on April 16, 2025, involving three lecturers and four students from the Accounting Study Program at Universitas Pamulang. A total of 30 students from SMK Techno Media participated in the program. The methods used included presentations, hands-on practice, group discussions, and Q&A sessions. Materials covered included design principles, branding, and the use of digital design software. As a result, students demonstrated increased understanding of visual branding and showed enthusiasm in applying design to promote their products or services. This PKM initiative highlighted the importance of integrating visual literacy into vocational education to enhance students’ creative potential and economic empowerment.
MENUMBUHKAN JIWA KEWIRAUSAHAAN MELALUI IMPLEMENTASI EDUPRENEURSHIP DI SMK TECHNO MEDIA Sutihat, Aat; Budiantini, Alya; Jelanti, Desi
Jurnal Abdi Citra Vol. 1 No. 1 (2024): Jurnal Abdi Citra Volume 1 Nomor 1 Februari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i1.37

Abstract

The entrepreneurial spirit is a person's willingness to seize business opportunities and create goods or services that add value. With the labor supply not being absorbed by secondary level education graduates at 8.41% for 2023 and the entrepreneurship rate in Indonesia which is still low, with an entrepreneurship ratio of 3.47%. So, this community service aims to foster an entrepreneurial spirit for high school students with the will and creativity to become successful young entrepreneurs and be able to create jobs for people around them. The method developed in this activity is to provide socialization and counseling regarding the EntrepreneurialSpirit accompanied by a pre-test and post-test. So that the existence of activities about fostering an entrepreneurial spirit for students can provide insight, knowledge and skills for students at Techno Media Vocational School.
Analisis Green Accounting dan Green Intellectual Capital terhadap Peningkatan Kinerja Keuangan Budiantini, Alya; Sutihat, Aat; Astuti, Reni
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1653

Abstract

In recent years, environmental awareness and the growing importance of intangible assets have encouraged companies to adopt more sustainable practices and focus on value creation beyond physical assets. This research investigates the influence of green accounting and intellectual capital on financial performance, specifically in companies listed in the Consumer Non-Cyclicals and Energy sectors on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Green accounting is measured using the PROPER index, intellectual capital is assessed using the Value Added Intellectual Coefficient (VAIC), and financial performance is measured by Return on Assets (ROA). The study uses a purposive sampling method, resulting in a sample of 14 companies with a total of 70 observations. This quantitative research relies on secondary data and employs panel data regression analysis using EViews 12, with a significance level of 5%. The findings indicate that green accounting does not have a significant effect on financial performance, leading to the rejection of the first hypothesis. However, intellectual capital has a significant positive effect on financial performance, supporting the second hypothesis. These results highlight the growing relevance of intellectual capital in enhancing company performance, while suggesting that environmental initiatives may not yet translate directly into financial returns in the examined sectors.
SOSIALISASI PERPAJAKAN BAGI USAHA UMKM (Pada Asosiasi UMKM Pondok Petir Sejahtera) Soeparyono, Regina Deia; Sutihat, Aat; Purnomo, Endri
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 3 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i3.24860

Abstract

Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat dan penyerapan tenaga kerja yang menganggur akibat Pandemi Covid-19 ini. UMKM juga meningkatkan perekonomian di Indonesia dengan berkontribusi sebesar 60% dari total Produk Domestik Bruto (PDB). Pertumbuhan Usaha Mikro Kecil Menengah (UMKM) di Indonesia semakin bertambah setiap tahunnya seiring dengan kemajuan teknologi dan potensi sumber daya manusia yang semakin berkembang. Pesatnya pertumbuhan UMKM memberikan kontribusi bagi perekonomian di Indonesia dalam meningkatkan pendapatan masyarakat dan penyerapan tenaga kerja yang menganggur. Namun pertumbuhan pesat tersebut tidak lepas dari berbagai permasalahan diantaranya adalah modal yang terbatas, terkait perizinan, hingga rendahnya kesadaran untuk membayar pajak. UMKM adalah perusahaan ekonomi produktif yang mandiri, dilakukan oleh orang perorangan atau badan usaha yang bukan merupakan anak perusahaan atau cabang perusahaan yang dimiliki, dikendalikan, atau menjadi bagian secara langsung atau tidak langsung. Pelaku Usaha didesa Pondok Petir yang tergabung dalam Asosiasi UMKM Pondok Petir Sejahtera merupakan bagian dari UMKM. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman di bidang perpajakan. Metode yang dikembangkan dalam kegiatan ini melalui sosialisasi dan cara mendaftarkan NPWP bagi pelaku UMKM yang tergabung dalam Asosiasi UMKM Pondok Petir Sejahtera di desa Pondok Petir kecamatan Bojongsari kabupaten Depok. Permasalahan yang dihadapi oleh para pelaku UMKM ini yaitu terkait rendahnya pemahaman mengenai perpajakan. Pelaku UMKM berdalih masih awamnya mengenai perpajakan sehingga menjadikan mereka belum memiliki kepatuhan pada aspek perpajakan. Dengan adanya kegiatan ini adalah membantu para wirausahawan khususnya para anggota untuk memahami pentingnya pemenuhan kewajiban perpajakan untuk bisnis yang mereka jalankan.Kata Kunci: Perpajakan, UMKM
Pengaruh Growth Opportunity, Keputusan Investasi dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Healthcare yang Terdaftar di Bursa Efek Indonesia Sutihat, Aat
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.660

Abstract

This research aims to examine the influence of growth opportunity, investment decisions and financial performance on company value in healthcare companies listed on the Indonesia Stock Exchange. The population in this study consisted of 27 healthcare companies listed on the Indonesian stock exchange during the 2017-2021 period. In carrying out the research, the data used was secondary data and the sampling technique used purposive sampling technique to obtain 8 healthcare companies that met the sample criteria. The regression model used in this research is a panel data regression model and was tested using the eviews 12 application with the f test (variance analysis), t test (significant test), and coefficient of determination test and panel data regression as analysis tools. The research results show that the independent variables jointly influence company value in the f test. In the t test, the growth opportunity variable and the company performance variable have a partial effect on company value and investment decisions do not have a significant effect on company value. And overall the independent variables are able to predict company value on a scale of 91,78%.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Seli, Salimah; Sutihat, Aat
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6081

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan pada perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Struktur Modal diproksikan dengan Debt to Equity Ratio (DER), Ukuran Perusahaan diukur menggunakan Logaritma Natural total aset (LN), dan Pertumbuhan Perusahaan diukur menggunakan growth. Sementara itu, Nilai Perusahaan diukur dengan Price to Book Value (PBV). Populasi dalam penelitian ini mencakup seluruh perusahaan Properti dan Real Estate yang terdaftar di BEI selama periode pengamatan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 17 perusahaan dengan total 102 data observasi. Jenis data yang digunakan adalah data sekunder, dengan pendekatan penelitian kuantitatif. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan tingkat signifikansi sebesar 5 persen. Pengolahan data dilakukan menggunakan software EViews versi 12. Hasil penelitian menunjukkan bahwa secara simultan Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan berpengaruh terhadap Nilai Perusahaan. Secara parsial, Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan, Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan, sedangkan Pertumbuhan Perusahaan tidak berpengaruh terhadap Nilai Perusahaan. Temuan ini mengindikasikan bahwa investor lebih mempertimbangkan ukuran perusahaan dibandingkan struktur modal dan tingkat pertumbuhan dalam menilai perusahaan sektor Properti dan Real Estate.
Co-Authors Budiantini, Alya Endri Purnomo Jelanti, Desi Seli, Salimah Soeparyono, Regina Deia