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All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Artificial Intelligence and Digital Business Amkop Management Accounting Review (AMAR)
Edih Abdul Hamid
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pendampingan Pengajuan Sertifikasi Halal pada Warga Negara Indonesia yang Memiliki UMKM di Negara Singapura Rahmadika, Sarah; Novianti , Linda; Abdul Hamid , Edih; anjani , Siti Ratna; Susanti , Erin
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i2.12615

Abstract

Kegiatan pengabdian kepada masyarakat ini difokuskan pada sosialisasi dan edukasi mengenai sertifikasi halal pada sebuah produk dalam suatu bisnis melalui workshop dan seminar. Kegiatan ini dilatar belakangi oleh kurangnya pengetahuan masyarakat mengenai pentingnya sertifikasi halal pada sebuah produk seperti, produk makanan, minuman, kosmetik, farmasi, dan lainnya. Selain itu, konsumen yang semakin sadar akan kesehatan dan kebersihan makanan serta minuman cenderung memilih produk halal yang dianggap lebih baik dalam hal kualitas dan kehalalan. Tujuan dari kegiatan PKM ini sendiri diantaranya adalah: 1) Mengedukasi UMKM WNI tentang pentingnya sertifikasi halal dalam menjalankan bisnis mereka di pasar Malaysia dan Singapura, 2) Membantu UMKM WNI agar dapat memahami dan mematuhi persyaratan dan standar sertifikasi halal yang berlaku di Malysia dan Singapura, 3) Memberikan bantuan teknis dalam mengajukan permohonan sertifikasi halal. Metode yang digunakan dalam kegiatan PKM ini adalah melaui ceramah dan pelatihan. Materi dikemas sebaik dan se-singkat mungkin agar memudahkan peserta untuk memaahaminya. Setelah penyampaian materi, dilaksanakan juga sesi praktek pendaftaran sertifikat halal yang di bantu oleh pemateri. Secara keseluruhan kegiatan ini berjalan sesuai rencana dan menghasilkan sertifikat halal bagi beberapa UMKM yang sudah mendaftar dalam sesi tersebut.
Daya Ungkit Pajak Daerah: Menakar Kontribusinya terhadap Pendapatan Asli Daerah Subagdja, Achmad; Nurzanah, Windi; Nurohmat, Asep Gema; Hamid, Edih Abdul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.451

Abstract

Pemerintahan setiap negara diatur dengan cara yang berbeda namun dalam hal pemasukan negara, tentunya perlu menetapkan kebijakan atau aturan yang mengatur pemungutan. Oleh karena itu, Indonesia menyebutnya sebagai warga negara yang dikenakan pajak. tidak hanya untuk kepentingan pemerintahan, tetapi juga untuk meningkatkan kesejahteraan masyarakat sebagai hasil dari pembangunan di Indonesia. Tujuan penulisan penelitian ini dimaksudkan untuk memperoleh data serta informasi mengenai Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung. Jenis penelitian yang digunakan adalah kuantitatif asosiatif dengan menggunakan hubungan kausal yang bertujuan untuk mengetahui hubungan yang bersifat sebab akibat dari variabel pajak daerah terhadap pendapatan asli daerah di kota Bandung. Hasil penelitian menunjukkan bahwa pajak daerah berpengaruh terhadap pendapatan asli daerah Kota Bandung. Belum optimalnya penerimaan dari beberapa bagian Pendapatan Asli Daerah, salah satu faktor penyebab yaitu terjadinya pandemi Covid-19 pada tahun 2020 dan pada tahun 2021 dan 2022 merupakan tahap penyesuaian untuk mendapatkan penerimaan pajak yang lebih baik.
Chromebookgate: Normalisation Of Procurement Fraud And Its Impact On The Acceptance Of Educational Technology Edih Abdul Hamid; Tuntun Ariadi Sukanta
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 05 (2025): Vol. 5 No. 05 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i05.1676

Abstract

This study examines the Chromebookgate procurement scandal in Indonesia as a case of corruption-driven public sector fraud and its implications for the adoption of educational technology. Using a qualitative-conceptual approach with a case study strategy, the research relies on secondary data from audit reports, anti-corruption investigations, government documents, media coverage, and recent academic literature. The analysis is conducted within the frameworks of Broken Window Theory and the Technology Acceptance Model (TAM). The findings identify three major forms of fraud: price mark-up, non-compliance with technical specifications, and procedural irregularities involving conflicts of interest. These practices were tolerated and normalized within procurement governance, illustrating a “broken window” effect in which minor violations escalated into systemic corruption. Furthermore, the fraud undermined technology adoption in schools by reducing perceived usefulness, lowering perceived ease of use, and eroding public trust key constructs of TAM. The study contributes theoretically by integrating criminological and information systems perspectives to explain how procurement fraud not only generates financial losses but also diminishes the effectiveness of digital education policies. Practically, the results highlight the importance of zero tolerance toward procurement irregularities, the integration of technology acceptance evaluation in auditing, and stronger transparency and stakeholder participation in procurement governance. These insights are relevant for policymakers, auditors, and practitioners seeking to strengthen anti-fraud mechanisms and ensure the sustainability of digital transformation in education).
Dashat Kitchen Financial Management For Stunting Prevention Case Study of Dashat Kitchen Sauyunan Pasir Impun Village, Mandalajati District, Bandung City Setiawan, Iwan; Hamid, Edih Abdul; Nurohmat, Asep Gema; Diyaulhaq, Daffa Aulia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3089

Abstract

In Indonesia, stunting is still a serious problem, especially in areas with limited access to nutrition and health services. One of the innovative efforts to tackle stunting is through the establishment of Healthy Kitchen to Overcome Stunting (Dashat), a community-based nutrition intervention program that focuses on providing nutritious food for at-risk families. Dashat kitchen (Healthy Kitchen to Overcome Stunting) is an initiative from BKKBN that aims to overcome stunting by providing nutritious food for vulnerable groups. The implementation of financial management is the main key in ensuring the sustainability and efficiency of this program. Community Service aims to analyze the application of financial management in the operations of Dapur Dashat and how it contributes to the success of the program. The method used is a qualitative approach through in-depth interviews, field observations, and document analysis at the Dashat Kitchen Sauyunan, Pasir Impun Village, Mandalajati District, Bandung City. The results of this study show that good financial management including budget planning, transaction recording, and transparent reporting has an important role in ensuring program sustainability. The involvement of cadres and the community in fund management increases the sense of belonging and accountability. However, obstacles were also found such as low financial literacy and the lack of use of recording technology. Therefore, training and assistance in financial management aspects are important strategies to strengthen the effectiveness of Dashat as a local solution in stunting prevention. With an organized financial system, Dashat kitchen has the potential to become a model of sustainable and replicative community empowerment. The implementation of effective financial management has been proven to increase operational efficiency and strengthen public trust. The novelty of this study is the integration of financial management and nutrition interventions, community-based approaches, specific local contexts, evaluation of operational effectiveness and efficiency.
Co-Authors Achmad Subagdja anjani , Siti Ratna Diyaulhaq, Daffa Aulia Iwan Setiawan Linda Novianti Nurohmat, Asep Gema Nurzanah, Windi Rahmadika, Sarah Susanti , Erin Tuntun Ariadi Sukanta