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INDONESIA
COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Published by Publikasi Indonesia
ISSN : 27985652     EISSN : 27985210     DOI : 10.36418/comserva
Core Subject : Economy, Humanities, Education, Social, Engineering,
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences
The mission of COMSERVA : Indonesian Jurnal of Community Services and Devleopment as the result of community services activities. The activities are including the implementation of science development and applied technology to empower society and realize sustainable development. The journal highlights the existing issues that happened in various fields to empower the community. The issues including, but not limited to, increasing the community capacity, applying appropriate technology, applying research result in the community, improving the people knowledge, and also the innovation in the purpose to empower people.
Arjuna Subject : Umum - Umum
Articles 2,399 Documents
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Pengaruh Thin Capitalization dan Capital Intesity dengan Kepemilikan Institusional sebagai Variabel Moderating Terhadap Tax Avoidance Gracea Olivia Lucky; Murtanto murtanto
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.355

Abstract

This aims to examine the effect of Thin Capitalization and Capital Intensity on Tax Avoidance and to examine Institutional Ownership in moderating the effect of Thin Capitalization and Capital Intensity on Tax Avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 period. This study uses a sample of 19 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period with the sampling technique using the purposive sampling method and the research data using secondary data. Data analysis used moderated regression analysis with STATA software. The results of this study indicate that Thin Capitalization has a negative effect on Tax Avoidance, while Capital Intensity has no effect on Tax Avoidance and Institutional Ownership can moderate Thin Capitalization and Capital Intensity on Tax Avoidance.
Pengaruh Elemen Fraud Pentagon Terhadap Financial Statement Fraud dengan Komite Audit Sebagai Moderasi Andi Octavianus Lauwrens; Harti Budi Yanti
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.356

Abstract

This study aims to analyze the impact of the fraud factor of the pentagonal model on financial reporting fraud at companies in the fields of property, real estate and construction listed on the Stock Exchange. Indonesia in the period 2018-2020. The study focused on companies in the property, real estate and construction sectors that had a period of study. 2018-2020. The sample was selected on the basis of purposeful sampling to obtain 19 firms with 57 observational data. Data analysis was performed using panel data regression. The obtained results show that pressure, opportunity, rationalization and competence have a significant impact on the likelihood of fraud in the financial statements. While arrogance cannot have a significant impact. The audit committee has demonstrated its ability to control the effects of pressure, opportunity, reasonableness and capacity on the potential for fraud in the financial statements.
Studi Komposisi Pigmen Makro Alga (Gelidium corneum) yang Berasal Dari Pantai Yakoba Kota Jayapura Tien Nova B. Yenusi; Jotje A. Ingratubun
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.357

Abstract

Macroalgae or also known as seaweed is a low-level plant that does not have true roots, stems and leaves. The function of the roots, stems and leaves is replaced by the thallus. The purpose of this study was to study the composition of macroalgae pigments (Gelidium corneum) originating from Yakoba Beach, Jayapura City. The method used in this research is an experimental method with pigment analysis using Thin Chromatography and Visible UV Spectrophotometry. The TLC plate test shows the results of identification of the crude extract of the Gelidium corneum pigment. The first three spots are green with an Rf value of 0.24 identified as chlorophyll compounds, the second spot is blue green which is identified as chlorophyll a compound with an Rf value of 0.26 and the third spot was green and yellow identified as chlorophyll b compound with an Rf value of 0.33. The absorbance pattern or wavelength (nm) from the results of the identification of this pigment shows that there are 3 highest peaks identified as chlorophyll pigments where the absorption pattern is at a wavelength of 350-700 nm (Habone, 1987 in Doli et al, 2020).
Analisis Swot dalam Strategi Penghimpunan dan Pendayagunaan Zakat Di Inisiatif Zakat Indonesia Musdalifah musdalifah; Rahman Ambo Masse; Trisno wardy Putra
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.359

Abstract

This study aims to determine the extent of swot analysis in the strategy of collecting and utilizing zakat in the Indonesian zakat initiative (IZI) representatives of South Sulawesi, whether it makes a difference to the lives of mustahiq who are empowered and in accordance with the basic principles of Islamic law. This type of research uses qualitative methods with a descriptive approach, the data sources used are primary data and secondary data, then the data collection techniques used are observation, interviews, documentation, how to analyze the data in this study using the Milens and Huberman method, which stages are data collection, descriptive data, data reduction, data presentation, data verification, and conclusion drawing, then test the validity of the data in this study using credibility, transferability, dependability, and confirmability tests. The results of this study indicate that there is a swot analysis in the strategy of collecting and utilizing zakat carried out by the national amil zakat institution IZI South Sulawesi, which provides positive changes for the economic improvement of mustahiq who are empowered, the utilization of this zakat for mustahiq done by IZI South Sulawesi in accordance with the principles of sharia, and the collection carried out by IZI so that muzakki knows more about the obligation to give zakat and mustahiqs are given business capital by IZI not out of eight asnaf, in the provision of zakat funds mustahiqs are not charged to return compensation funds because it has become the absolute right of mustahiqs.
Sosialisasi Hidup Berdampingan Dengan Covid 19 dan Pemeriksaan Kesehatan (Asam Urat, Kgd dan Tekanan Darah) Pada Lansia di Desa Dolok Nauli / Lobupining Kecamatan Adiankoting Kabupaten Tapanuli Utara Tahun 2022 Naomi Isabella Hutabarat; Janner Pelanjani Simamora; Elly Sianturi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.360

Abstract

The world is currently undergoing changes in all fields including lifestyle and mindset. This change is further caused by the spread of covid in the last two years, which makes all parties have to make the best decisions. One of the goals is to provide knowledge to the elderly about the importance of socialization of coexistence with covid 19. Counseling on the socialization of coexistence with covid 19 in the elderly and health checks (Uric Acid, KGD and Blood Pressure) in Dolok Nauli Village / Lobupining Adiankoting District 20 people. Counseling and discussion about the socialization of coexistence with covid 19 in the elderly went well and smoothly and the elderly group was enthusiastic and excited in responding to the counseling that was carried out.
Dampak Orientasi Kualitas Strategi Terhadap Kemampuan Inovasi dan Pertumbuhan Bisnis Berkelanjutan pada Perusahaan Jasa di Yogyakarta Muhammad Hasan Ar Rizqi; Dessy Isfianadewi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.361

Abstract

This study aims to explain the impact of strategic quality orientation on innovation capabilities and sustainable business growth with the object of research is a company engaged in the service sector in the Yogyakarta area. Where there is a role for exploratory innovation and exploitative innovation as a form of innovation capabilities that has a mediating role in this research. A strategic quality orientation and the development of innovation are needed by service companies due to the ever-growing globalization, which causes service companies to continue to innovate consumer demand and compete in a tight market. The sample used in this study is 104 respondents who are owners or managers of companies spread across the Yogyakarta area. The sampling technique used was convenience sampling. The analytical technique used is SEM analysis and processed with the AMOS version 24 application. The results show that there is a positive and negative influence between the quality orientation of the strategy with exploratory and exploitative innovation, as well as sustainable business growth.
Pengaruh Pengungkapan Emisi Karbon dan Leverage Terhadap Nilai Perusahaan Putri Nur Cahyani; Juniati Gunawan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.364

Abstract

Rapid economic growth not only has a positive impact on people's living standards, but also damages natural resources and increases carbon emissions. The purpose of this study is to analyze the impact of disclosure of carbon emissions and leverage on firm value. The subjects of this research are manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study was 186 companies using purposive sampling method. The type of data in this study is secondary data in the form of annual reports and annual financial reports available on the Indonesia Stock Exchange website www.idx.co.id. The results showed that disclosure of carbon emissions has an effect on firm value, while leverage and firm size have no effect on firm value.
Pelatihan Dan Pengembangan Pegawai Di Lingkungan Kementerian Keuangan Leni Andrayani; Veithzal Rivai Zainal; Lenny Christina Nawangasri; Wisnu W. Hariadi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.365

Abstract

This journal uses a library research method to determine the training and development of employees within the ministry of finance. Human resources are an important factor in an agency or company. The strategic role of the Ministry of Finance in managing state finances needs to be supported by reliable, accountable and competent human resources who can complete tasks effectively and efficiently. Therefore, the Ministry of Finance uses the Kemenkeu Learning Centre (KLC) electronic base which functions for technological advancement in the digital era and conducts training that is not limited by distance and time to make it easier for employees.
Pengaruh Kepemimpinan Terhadap Kepuasan Kerja Karyawan PT. Kurnia Bumi Raya Jakarta Ahmad Darul Ulum
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i4.368

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kondisi kepemimpinan pada PT.  Kurnia Bumi Raya, Untuk mengetahui kondisi kepuasan kerja karyawan pada PT. Kurnia  Bumi Raya serta untuk mengetahui pengaruh kepemimpinan terhadap kepuasan kerja  karyawan PT. Kurnia Bumi Raya. Metode Penelitian yang digunakan dalam penelitian ini yaitu penelitian deskriptif  kuantitatif, sampel pada penelitian ini karyawan PT. Kurnia Bumi Raya yang berjumlah  44 orang, Jenis data yang digunakan dalam penelitian ini adalah data primer dan data  sekunder, metode pengumpulan data yang digunakan yaitu observasi, wawancara dan  kuisioner. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisi koefisien  korelasi dan regresi. Hasil penelitian menunjukan bahwa hasil uji hipotesis antara kepemimpinan terhadap  kepuasan kerja Karyawan pada PT. Kurnia Bumi Raya, hal tersebut diketahui dari hasil  uji hipotesis yang diperoleh hasil uji hipotesis dalam penelitian ini menunjukan t  hitung > t table (4.246 > 2,018) maka H0 ditolak dan H1 diterima artinya terdapat  pengaruh yang signifikan antara kepemimpinan terhadap kepuasan kerja  karyawan PT. Kurnia Bumi Raya. Berdasarkan hasil koefisien determinasi hasil nya  sebesar 0,40 (40%). Hal ini berarti kontribusi kepemimpinan terhadap kepuasan  kerja karyawan sebesar 40%, sisa nya 60% di pengaruhi faktor lain
Peran Pengalaman Membeli Terhadap Minat Pembelian Ulang dengan Mediator Sikap dan Kesadaran Ramah Lingkungan Dina Febriana Anggraini; Albari Albari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 6 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i6.369

Abstract

This study aims to explain the effect of purchasing experience, environmental awareness and environmentally friendly attitudes on purchase intention using the object of Innisfree environmentally friendly skin care products. The increasing public demand for the use of natural ingredients and an environmentally friendly lifestyle goes hand in hand with public concern about harmful ingredients containing chemicals is also increasing, which is the reason skin care companies specifically serve the trend of using natural ingredients in order to strengthen their marketing strategy. The sample used in this study amounted to 166 respondents located in the territory of Indonesia. The technique used for sampling is convenience sampling. The analysis technique used is SEM analysis with the help of the AMOS 24 program. The hypothesis results show that there is a positive and significant influence on the variables of purchasing experience, environmental awareness, environmentally friendly attitudes, and purchase intention.

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