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All Journal Jurnal Proaksi Educoretax Jurnal Pengabdian Masyarakat Multidisiplin Sawala Cendekia: Jurnal Peneiltian Multidisiplin
Muhammad Zaky
Universitas Linggabuana PGRI Sukabumi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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TRANSFORMASI PEMASARAN KEDAI KULINER : FOKUS PADA PROMOSI DAN PELAYANAN Agus Sobar; Sugih Prakoso; Muhammad Zaky
Sawala Cendikia : Jurnal Penelitian Multidisiplin Vol. 1 No. 1 (2025): Maret
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

This research aims to analyze the influence of promotion and service quality on consumer purchase decisions at Kedai Abig Berkah Sukabumi. Facing intense competition in the culinary industry, businesses require precise marketing strategies, including effective promotion and quality service. Kedai Abig Berkah Sukabumi itself experienced a sales decline due to suboptimal promotion and service weaknesses. This study used a quantitative associative approach with 96 respondents as the sample. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS software. The results indicate that the promotion variable partially has a positive and significant influence on purchase decisions. The service quality variable also partially has a positive and significant influence on purchase decisions. Promotion and service quality simultaneously have a significant influence on consumer purchase decisions. These two variables, promotion and service quality, explain 40.9% of the variation in purchase decisions, while the remaining 59.1% is influenced by other factors outside these two variables. These findings emphasize the importance of effective promotion and improving service quality in encouraging and enhancing consumer purchase decisions.
PENINGKATAN KAPASITAS PENGELOLAAN KEUANGAN UMKM MELALUI IMPLEMENTASI AKUNTANSI SEDERHANA Tuti setiatin; Ebah Suaebah; Muhammad Zaky
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 2 No. 1 (2026): Mei
Publisher : PT. ABIG RIZKY PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/harupat.v2i1.90

Abstract

Micro, Small, and Medium Enterprises (MSMEs) serve as a strategic backbone for Indonesia’s national economy; however, they frequently face structural challenges, most notably low financial management capacity and literacy,. Many MSME owners lack systematic bookkeeping practices and often conflate personal and business finances, which subsequently restricts their access to formal financing and hinders business sustainability. This community service initiative aims to strengthen MSME financial management capacity through the implementation of simplified and practical accounting methods. The program utilized a systematic and participatory methodology, conducted on January 24, 2026, which included three primary phases: preparation (needs identification), implementation (interactive training, discussions, and simulations), and evaluation (pre-test and post-test assessments). Results indicate a significant improvement in both the theoretical knowledge and practical skills of participants, particularly regarding daily transaction recording, the preparation of simplified profit and loss statements, and the segregation of business and personal cash flows. Despite challenges such as varying levels of participant comprehension and limited training time, the program proved effective in enhancing financial literacy,. In conclusion, the implementation of simplified accounting empowers MSMEs to accurately monitor their financial health, thereby supporting informed decision-making and long-term business competitiveness. To ensure the permanence of these improvements, continuous mentoring and periodic assistance are recommended.
PENGUATAN KOMPETENSI DIGITAL MARKETING MELALUI PEMANFAATAN MARKETPLACE PADA SISWA SMK PENGUJI KOTA SUKABUMI Sugih Prakoso; Muhammad Zaky; Sandi Setiadi
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 2 (2025): November
Publisher : PT. ABIG RIZKY PUBLISHER

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The rapid development of digital technology requires the enhancement of human resource competencies, particularly in the field of digital marketing. Vocational high school (SMK) students, as prospective workers and young entrepreneurs, need to be equipped with digital marketing skills that are relevant to the demands of the business and industrial sectors. However, students’ understanding and skills in utilizing marketplaces as a medium for developing online businesses remain limited. This community service activity aims to strengthen digital marketing competencies through the utilization of marketplaces among students of SMK Penguji, Sukabumi City. The implementation method consisted of preparation, training, mentoring, and evaluation stages using a participatory and practical approach. The results showed an improvement in students’ knowledge and skills in managing marketplace accounts, creating promotional content, and applying basic digital marketing strategies. In addition, the activity increased students’ motivation, self-confidence, and entrepreneurial spirit. Therefore, this program is considered effective in enhancing vocational students’ readiness to enter the workforce and develop independent online businesses.
TDABC sebagai Strategi Akuntansi Manajemen terhadap Kinerja Rumah Sakit: Suatu Kajian Literatur Tuti Setiatin; Niken Safitri; Ebah Suaebah; Melinda Siregar; Rabhita Wulandani Aritonang; Muhammad Zaky
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8159

Abstract

Tujuan Utama - menganalisis secara sistematis pengaruh Strategi Akuntansi Manajemen (SAM) terhadap kinerja rumah sakit secara nasional dan global.Metode - Metode yang digunakan adalah Literature Review terhadap publikasi ilmiah tahun 2018-2025 melalui 4 tahap: Identifikasi topik, Pencarian literatur, Seleksi awal dan penyaringan lanjutan, dan Analisis konten. Temuan Utama - TDABC mengungkap inefisiensi akibat mismatch tarif INA-CBGs di Indonesia (kasus sesar/stroke), kontras dengan fokus global pada optimalisasi teknologi tinggi. Implementasi BSC di Indonesia masih parsial dibandingkan model global yang terintegrasiImplikasi Teori dan Kebijakan - Penelitian ini memperkuat Resource-Based View (RBV) dan Teori Kontingensi bahwa efektivitas manajerial bergantung pada pemanfaatan sumber daya internal dan adaptasi terhadap lingkungan eksternal. serta menekankan pentingnya standardisasi TDABC dan reformasi tarif INA-CBGs untuk meningkatkan efisiensi dan transparansi rumah sakit.Kebaruan Penelitian - Menawarkan sintesis sistematis pertama yang secara eksplisit mengintegrasikan TDABC dan Balanced Scorecard sebagai kapabilitas Strategi Akuntansi Manajemen dalam kerangka RBV–Kontingensi, dengan membandingkan praktik rumah sakit Indonesia dan global serta menggeser fokus dari efisiensi biaya internal menuju value-based healthcare.
Determinants of tax evasion: A systematic literature review Niken Safitri; Muhammad Zaky
Educoretax Vol 6 No 6 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i6.2193

Abstract

Tax evasion is a serious fiscal problem with wide-ranging effects on state revenue, the fairness of the tax system, and the effectiveness of public policy across countries, particularly developing countries. This study aims to identify, evaluate, and synthesize empirical evidence on the determinants of tax evasion globally through a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines. The literature search was conducted in the Scopus database using the keyword “tax evasion,” covering publications from 2016 to 2026. After a staged selection process, 32 scientific articles meeting the inclusion criteria were systematically analyzed. The results show that the determinants of tax evasion are multidimensional and can be grouped into three main paradigms: the deterrence paradigm, which covers tax rates, audit probability, and sanctions; the service-trust paradigm, which covers the quality of public services, government legitimacy, and perceptions of fairness; and the fiscal psychology paradigm, which covers religiosity, social norms, tax morale, and loss aversion. Corruption is shown to be a destructive factor that consistently increases tax evasion, while religiosity and the quality of tax services are effective protective factors. This study also identifies research gaps related to the developing-country context, more specific dimensions of religiosity, and the spillover effects of corruption on tax compliance. These findings are expected to provide both theoretical contributions and practical implications for tax authorities and policymakers in designing more effective and sustainable strategies to improve tax compliance.
Co-Authors Ebah Suaebah Melinda Siregar Niken Safitri Rabhita Wulandani Aritonang Sandi Setiadi Sobar, Agus Sugih Prakoso Tuti Setiatin Tuti Setiatin