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All Journal Sains: Jurnal Manajemen dan Bisnis DERIVATIF Al Ishlah Jurnal Pendidikan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Inovasi Bisnis (Inovbiz) Pendas : Jurnah Ilmiah Pendidikan Dasar Martabe : Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Revitalisasi : Jurnal Ilmu Manajemen Journal of Research in Business, Economics, and Education Ilomata International Journal of Tax and Accounting Jurnal Riset Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Jurnal Abdimas Ilmiah Citra Bakti (JAICB) International Journal Of Science, Technology & Management (IJSTM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies International Journal of Engagement and Empowerment (IJE2) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies JER Bina Bangsa International Journal of Business and Management Asian Journal of Management, Entrepreneurship and Social Science Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Ilmiah Pendidikan Citra Bakti Indonesian Journal of Taxation and Accounting
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PENDAMPINGAN PENINGKATAN MUTU SEKOLAH SMKS CIGEMBOR KABUPATEN LEBAK BANTEN Ende; Sigit Auliana; Naufal Affandi; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma; Siti Fatonah; Surti Zahra; Hamidah
Jurnal Abdimas Ilmiah Citra Bakti Vol. 4 No. 3 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i3.1804

Abstract

SMKS Cigembor menghasilkan lulusan yang belum memuaskan dilihat dari hasil penilaian akhir tahun (PAT) siswa tahun 2022/2023. Beberapa penyebabnya yaitu kurangnya akses teknologi, kurangnya fasilitas sekolah yang menunjang proses pembelajaran, metode mengajar guru yang kurang menarik dan kurang variatif, serta belum ada pelatihan rutin yang dapat mengasah dan memperluas mutu para guru. Tujuan pelaksanaan kegiatan pengabdian ini adalah untuk memberikan pendampingan peningkatan mutu SMKS Cigembor kabupaten Lebak Banten, yaitu terkait manajemen sekolah dan mutu guru. Kegiatan berlangsung selama dua hari secara berturut-turut pada hari kerja. Metode yang digunakan meliputi telaah dokumen, observasi, dan wawancara. Sasaran dalam kegiatan yaitu kepala sekolah dan guru. Pendampingan dilakukan dengan tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi atau umpan balik. Pendampingan berupa: 1) pendampingan manajerial, 2) pendampingan pembelajaran aktif, kreatif, efektif, dan menyenangkan (PAKEM). Hasil kegiatan pengabdian ini adalah kepala sekolah mampu menyusun rencana kerja sekolah (RKS) sesuai kriteria serta para guru mampu membuat rencana pelaksanaan pembelajaran (RPP) sesuai tahapan pembelajaran PAKEM.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL) DAN RETURN ON ASSETS (ROA) TERHADAP PERTUMBUHAN KREDIT PADA BANK PEMBANGUNAN DAERAH Didin Rasyiddin Wahyu; Putra Rahmatullah; Mamay Komarudin; Wahyu Widodo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.368

Abstract

The purpose of the study is to determine whether CAR, NPL and ROA affect Credit Growth at Regional Development Banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research method uses quantitative research methods, the population in this study is all BPD banks totaling 28 banks and the sample used is 6 BPD banks using saturated samples or saturation sampling, data collection techniques using secondary data, data analysis techniques used in this study consist of statistical descriptions, classical assumption tests, multiple linear regression analysis,  coefficient of determination and statistical hypothesis. Based on  the results of the study, it is known that the CAR tcount is 2,472 > ttable 1,923 and the t-test sig is 0.002 < 0.05, the NPL tcount value is .326 < ttable 1,923 and the t-test sig is 0.747 > 0.05, the ROA t-count value is 2,519 > ttable 1,923 and the t-test sig is 0.001 < 0.05 And the F test results (simultaneous) are obtained Fcalculate is 7,442 > 3.33 Ftable and the F test sig value is 0.001 < 0.05. Thus it can be concluded that partially CAR has a positive effect on Credit Growth, NPL has a negative effect on Credit Growth and ROA has a positive effect on Credit Growth while simultaneously CAR, NPL and ROA affect Credit Growth at BPD Banks listed on the Indonesia Stock Exchange for the 2018-2022 period
PKM PENINGKATAN PEMAHAMAN PERAN KOPERASI DI KALANGAN PELAJAR SMK GAJAH MADA BANDAR LAMPUNG Mamay Komarudin; Munawaroh Munawaroh; Wahyu Widodo
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.237

Abstract

This study aims to explore students' understanding and participation of cooperatives at SMK Gajahmada Bandar Lampung, focusing on student perceptions, socialization of cooperatives by schools, and students' interest in participation in cooperatives. The methods used included in-depth interviews with three student informants and observation of school cooperative activities, to identify their level of understanding and participation in school cooperatives. The results showed that students' understanding of cooperatives is very limited, the majority only consider cooperatives as a place for purchasing school needs without understanding the basic principles and benefits of cooperatives as economic entities oriented to the interests of their members. This study also revealed that cooperative socialization by schools has not been effective, resulting in low interest of students to participate in cooperative activities. This research suggests the need to increase cooperative socialization and education efforts in schools, including the integration of cooperative education into the curriculum and the development of supportive extracurricular activities, to increase student understanding and participation in cooperatives. By strengthening cooperative education and socialization, students can gain a better understanding of the cooperative concept, increase their interest in getting involved, and tap into the potential of cooperatives as a means for economic learning and entrepreneurial skills development
The Effect of Transfer Pricing On Taxes Is Reviewed From Its Relationship With Tunneling Incentives, Intangible Assets, Leverage, And Profitability Mamay Komarudin; Hari Gursida; Yohanes Indrayono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 2 No. 04 (2022): November,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

These transfer pricing in multinational companies, there are other motivations besides taxes that affect the management in order to increase profits in the current period. From several studies that have been carried out previously, these motivations include tunnelling incentives, intangible assets, leverage, and profitability for all of these motivations are some of the factors that can influence the company's decision to implement transfer pricing policies. The purpose of the study is to find out the effect of taxes, tunnelling incentives, intangible assets, leverage, and profitability on transfer pricing in multinational companies and to find out whether there is causality between taxes and transfer pricing in multinational companies. . Enis this research is explanatory research using data from 2010-2020. The population in this study, namely all multinational companies in the manufacturing and services sector listed on the KOMPAS 100 index on the Indonesia Stock Exchange (IDX), amounted to 100 companies. Sampel was chosen purposively, namely companies that were members of the KOMPAS 100 index in 2010-2020, totalling 100 companies. The data collection technique in this study is documentation and analysis using a simultaneous equation model for panel data analysis and the Granger causality test. Based on the results of the study, it can be concluded that: 1) Magnitude has a positive effect on the amount of transfer pricing, indicated by the p-value of the tax variable t-test of 0.000 < 0.05; 2) Tis the causal relationship between taxes and transfer pricing, the amount of tax affects transfer pricing, on the contrary transfer pricing also affects the amount of tax, indicated by the p-value of the Granger causality test < 0.05; 3) Tunneling incentive has no effect on the amount of transfer pricing, indicated by the p-value of the t-test variable tunneling incentive of 0.6192 > 0.05; 4) Intangible assets have no effect on the amount of transfer pricing, indicated by the p-value of the t-test variable intangible assets of 0.8939 > 0.05; 5) Leverage has no effect on the amount of transfer pricing, indicated by the p-value of the t-test variable leverage of 0.3329 > 0.05; 6) Profitability has no effect on the amount of transfer pricing, indicated by the profitability variable t-test p-value of 0.3354 > 0.05
PERANAN PENJUALAN KREDIT TERHADAP MODAL KERJA DAN PERKEMBANGAN PENJUALAN PADA UMKM Komarudin, Mamay; Fatonah, Siti; Zahra, Surti; Widodo, Wahyu
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i1.255

Abstract

Credit sales play a crucial role in enhancing the working capital and sales development of Micro, Small, and Medium Enterprises (MSMEs). Credit sales enable MSMEs to generate income before the goods or services sold are fully paid, finance daily operational activities, expand market share, and increase sales. However, credit sales also entail risks such as bad debts, defaults, and loan defaults, which can lead to financial losses for MSMEs. To mitigate these risks, MSMEs can conduct stringent credit analyses, establish clear and firm credit agreements, regularly pursue debt collections, and utilize credit insurance. These measures aid MSMEs in managing the risks associated with credit sales and enhancing the success and sustainability of their businesses
WOMEN'S EMPOWERMENT THROUGH DIGITAL MARKETING PROCESSED PRODUCTS OF AMPLANG CRACKERS WITH PAYUS FISH IN THE FISHING VILLAGE OF SALIRA VILLAGE Munawaroh, Munawaroh; Mahfudah, Siti Nazihah; Aulia, Rifdah; Ma'arif, Muhamad Syamsul; Aisyah, ⁠Siti Nurul; Kusuma, Jaka Wijaya; Widodo, Wahyu; Komarudin, Mamay; Mutoharoh, Mutoharoh; Idayu, Riyanthi
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.176

Abstract

This community service activity is motivated by the needs of female MSME actors in Salira Village to increase the competitiveness of amplang cracker products in the digital market. Although this product has tremendous market potential, the challenges in using digital technology for marketing hinder product reach and sales. This activity aims to introduce and implement effective digital marketing strategies so that MSME actors can maximize their market potential and improve local economic welfare. The implementation methods include initial needs assessment, digital marketing training through workshops and practical sessions, implementation of strategies on processed fish products, and evaluation of results using surveys and sales analysis. The activity results showed a significant increase in digital marketing understanding and skills among MSME actors, with an average increase in turnover of 30% in the three months after the training. In addition, establishing an online community forum strengthens support between MSME actors. This activity increases digital marketing capacity and strengthens social networks, providing a sustainable positive impact on local economic development
ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS DI PT. POS INDONESIA (PERSERO) JAKARTA BARAT Widodo, Wahyu; Komarudin, Mamay; Munawaroh, Munawaroh
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 3 No. 1 (2024): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jiemas.v3i1.38

Abstract

This study aims to determine the financial performance of PT. Pos Indonesia (Persero) West Jakarta from 2013-2015 in terms of liquidity, solvency, and profitability ratios. The method used in this study is qualitative descriptive research method. Qualitative descriptive research interprets and narrates data related to the situation that occurs. The results of the study are seen from the analysis of liquidity, solvency, and profitability ratios in 2013 the level of financial performance of PT. Pos Indonesia (Persero) West Jakarta is 146.08% which means it is very healthy because the final value according to the Decree of the Minister of Finance of the Republic of Indonesia No.826 / KMK.013 / 1992 is above 110%. This is due to the company's ability to generate increased profits. In 2014, the level of financial performance of PT. Pos Indonesia (Persero) West Jakarta is 65.45% which means it is unhealthy because the final value according to the Decree of the Minister of Finance of the Republic of Indonesia No.826 / KMK.013 / 1992 is below 90%. This is due to the company's ability to generate profits decreased, and due to the company's liquidity level being over-liquid. In 2015, the level of financial performance of PT. Pos Indonesia (Persero) West Jakarta is 159.72% which means it is very healthy because the final value according to the Decree of the Minister of Finance of the Republic of Indonesia No.826 / KMK.013 / 1992 is above 110%. This is due to the company's ability to generate increased profits, due to large revenue results compared to the costs incurred. The conclusion of this study is the overall financial performance of PT. Pos Indonesia (Persero) West Jakarta showed good performance. In order for financial performance to be even better, companies must further increase profits and reduce debt
The Effect of Capital Adequacy Ratio (CAR) and Debt to Equity Ratio (DER) on Return On Asset (ROA) in State-Owned Banks Listed on the Indonesia Stock Exchange Wahyu, Didin Rasyiddin; Sofyani, Fitri; Munawaroh, Munawaroh; Widodo, Wahyu; Komarudin, Mamay
Bina Bangsa International Journal of Business and Management Vol. 4 No. 1 (2024): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v4i1.86

Abstract

Increasingly fierce business competition requires banks to increase competitiveness in attracting investors. Investors before investing their funds need information about the company's performance. The use of bank financial statements requires information that can be understood, relevant, and can be compared to evaluating the bank's financial position and performance as well as being useful in economic decision-making. This study was conducted to find out whether the Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) have an effect on Retrun On Asset (ROA) in state-owned banks for the period 2015 – 2022. The method used in this study is a quantitative method.  The population in this study is state-owned banks listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2022. The population used by 4 banks. The number of samples studied was 32 obtained from 4 banks multiplied by 8 years of financial statements. The analysis technique used is multiple linear regression which includes classical assumption tests, as well as partial tests (t-test) and simultaneous tests (F-test) with a significant level () = 0.05 percent. The data was tested using the help of  IBM SPSS version 26 software and Microsoft Excel. The results of the study show that the hypothesis of the t-test is a significant value (Sig) for the CAR variable of 0.009 < 0.05, and t-count (2.792) > t-table (2.04227), so  the Capital Adequacy Ratio (CAR) has an influence on Return On Asset (ROA). The significant value (Sig) for the DER variable is 0.000 < 0.05, and the t-count (-4.159) < t-table (2.04227), so the Debt to Equity Ratio (DER) has no effect on  the return on asset (ROA) of the stock. For the F test, which is a significant value of 0.000 < 0.05, and F-count (21.509) > F-table (3.34), then simultaneously there is an influence on Return On Asset (ROA). The conclusions obtained in this study show that the Capital Adequacy Ratio (CAR) partially affects Return On Asset (ROA), while Debt to Equity Ratio (ROA) has no effect on Return On Asset (ROA). Simultaneously, the Capital Adequacy Ratio (CAR) and Debt to Equity Ratio (DER) have an effect on Return On Asset (ROA)
THE EFFECT OF CAPITAL ADEQUACY RATIO (CAR), RETURN ON ASSETS (ROA), AND RETURN ON EQUITY (ROE) ON STOCK GROWTH IN STATE-OWNED BANKS LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2013-2022 PERIOD Wahyu , Didin Rasyiddin; Majid, Abdul; Widodo, Wahyu; Munawaroh, Munawaroh; Komarudin, Mamay
Bina Bangsa International Journal of Business and Management Vol. 4 No. 2 (2024): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v4i2.99

Abstract

The purpose of the study is to find out whether CAR, ROA and ROE affect Stock Growth in state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2013-2022 period. This research method uses a quantitative research method, the population in this study is all state-owned banks totaling 4 banks and the sample used is 4 state-owned banks using saturated samples, data collection techniques using secondary data, data analysis techniques used in this study consist of statistical descriptions, classical assumption tests, multiple linear regression analysis, determination coefficients and statistical hypotheses. Based on the results of the study, it is known that the CAR count is -5,988 < ttable -2,028 and the t-test sig is 0.000 < 0.05, the ROA t-2,213 < ttable 2,028 and the t-test sig is 0.033 < 0.05, the ROE tcount value is 7,654 < ttable 2,028 and the t-test sig is 0.000 < 0.05, and the results of the F test (simultaneous) are obtained The calculation is 78,723 > 2.86 Ftabel and the test sig value is 0.000 < 0.05. Thus, it can be concluded that partially CAR has a negative effect on Stock Growth, ROA has a negative effect on Stock Growth, and ROE has a positive effect on Stock Growth. Meanwhile, simultaneously CAR, ROA, and ROE affect Stock Growth in SOEs listed on the Indonesia Stock Exchange for the 2013-2022 period.
PKM PENATAAN TAMAN DI RUANG TERBUKA HIJAU DALAM MENINGKATKAN POLA HIDUP BERSIH Komarudin, Mamay; Kusuma, Jaka Wijaya; Hamidah, Hamidah; Caesarani, Sarah; Widodo, Wahyu; Munawaroh, Munawaroh
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 4 No. 1 (2025): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v4i1.81

Abstract

Green Open Space (RTH) has an important role in creating a healthy, comfortable, and beautiful environment. However, there are still many RTH that are poorly maintained and are not optimally utilized by the community. This Community Service aims to organize parks in RTH to improve a clean lifestyle and community awareness of the importance of a healthy green environment. These activities include improving the landscape of the park, adding ornamental plants and shade trees, and providing sanitary facilities such as adequate trash cans. In addition, socialization and education were carried out to the public about the importance of maintaining cleanliness and sustainability of RTH as part of a healthy lifestyle. The results of this activity show an increase in public awareness and participation in maintaining the cleanliness and sustainability of the park. With a good garden arrangement, RTH can be a comfortable recreational facility while improving the quality of life of the community