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M. Zidny Nafi' Hasbi
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mzidnynafihasbi@gmail.com
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jcsrd.bfa@gmail.com
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Komp. Bumi Cahaya Rencong No. 19-20, Andir, Baleendah, Bandung, Jawa Barat, Indonesia. Post Code: 40375
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INDONESIA
JCSRD
Published by Business finance analyst Co., Indonesia
ISSN : -     EISSN : 30470285     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other
Journal of Community Service and Rural Development (JCSRD), is open access, peer-reviewed journal whose objective is to publish original research papers related to to community service and village development. The study can be carried out separately or link community service to the assisted villages. The scope of community service programs carried out by lecturers at the University is of course very diverse and broad. The scope is in accordance with the field of study and knowledge of each lecturer.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2024): Juni" : 8 Documents clear
Development of Disadcantaged, Frontier, and Outermost Villages in Manokwari Febriyanto, Ahmad
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

Research related to the development of Disadvantaged, Frontier, and Outermost (3T) villages needs to be improved in Indonesia. Espicially in Manokwari Regency with IDM status that still has underdeveloped and very underdeveloped villages. This research was conducted by examining the literature related to the development of underdeveloped villages. The findings show that APBD and village funds can play a role in improving the development of underdeveloped villages, accompanied by alignment of fund allocation and reduction of potential human error. In addition,domestic investment and foreign investment can also play role in improving village development, accompanied by the establishment of strict regulations and supervision of the investment process from upstream to downstream. It is expected that APBD, village funds, domestic investment, and foreign investment can play a role in changing the status of underdeveloped and very underdeveloped villages in Manokwari Regency into independent villages.
Strategies for Optimizing Village Markets as Village Economic Growth Centers in Central Java Dela Lusiana Kartini
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to develop a concrete strategic plan to maximize the potential of local markets as a driving force for rural economic growth, through a series of programs and initiatives to be implemented by relevant local agencies. The concepts applied in this study include Descriptive Analysis, which involves the evaluation of qualitative data obtained from focus group discussions. In addition, there is Qualitative Analysis, which leads to the evaluation of statements or data without numerical forms. Meanwhile, Quantitative Analysis involves the evaluation of numerical data and the generation of quantitative reports with the support of statistical analysis. The purpose of this analysis is to evaluate trends and calculate percentages. In this study, it was found that there is a need to improve the village market through several steps. First, efforts are needed to improve the physical infrastructure of the village market as well as improve the existing facilities. In addition, there is a need to improve the quality of human resources managing village markets, improve market management, and better support for permanent traders and street vendors in village markets. Currently, the development of village markets in Central Java has not fully followed the sustainable market model and has not capitalized on the potential for cooperation with the private sector in financing village market development.
Analysis of Challenges and Opportunities in Strengthening Village Development Innovation for Village Community Welfare Kharisma
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

Self-reliance of a community group in the contemporary context is often associated with village development. The collective attitude of the community towards social change plays an important role in achieving self-reliance. Intervention programs created by the government can help change community behavior towards self-reliance. These programs require active participation from the community. Qualitative research shows that the government is implementing and improving strategies to provide good services to rural communities in Indonesia. The focus of development is always on village communities, as they have the potential to positively impact every village in Indonesia. As the community is the best partner in the development process, the government works together with them, especially the village community, to achieve common goals.
The Influence of Dividend Policy, Deferred Tax Burden and Company Size on Profit Management Wulan Lestari; Nur Asmilia
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to obtain empirical evidence of the effect of dividend policy, deferred tax expense and company size simultaneously on earnings management. Obtain empirical evidence of the effect of dividend policy on earnings management. Obtain empirical evidence of the effect of deferred tax expense on earnings management. Obtain empirical evidence of the effect of company size on earnings management The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, totaling 126 companies. Sampling was carried out using purposive sampling method and obtained a sample of 9 companies. So that the amount of data processed with an observation period of 5 years is 45 data. This type of research is quantitative and uses secondary data. Data collection techniques are carried out by documentation and literature study. The data analysis technique used is descriptive statistical analysis, classical assumption test, panel data regression analysis and hypothesis testing using the help of Eviews 12. The results showed dividend policy, deferredtax expense and company size simultaneously have a significant effect on earnings management. Dividend policy has a significant effect on earnings management. Deferred tax expense has no effect on earnings management and company size has no significant effect on earnings management.
The Influence of Company Size, Fixed Asset Intensity and Sales Growth on Tax Avoidance Faza Shafiraanjali; Nur Asmilia
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to obtain empirical evidence of the simultaneous influence of company size, fixed asset intensity, and sales growth on tax avoidance. Obtain empirical evidence of the influence of company size on tax avoidance. Obtain empirical evidence of the influence of fixed asset intensity on tax avoidance.  Obtain empirical evidence of the influence of sales growth on tax avoidance. The population in this study is Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2018-2022, namely 94 companies. Sampling was carried out using the purposive sampling method and a sample of 18 companies was obtained. So that the number of data processed with an observation period of 5 years is 90 data. This type of research is quantitative and uses secondary data. Data collection techniques are carried out by documentation and literature studies. The data analysis techniques used were descriptive statistical analysis, classical assumption test, panel data regression analysis and hypothesis test using the help of Eviews 13. The results of the study showed company Size, Fixed Asset Intensity simultaneously had a significant effect on tax avoidance. The size of the company has a negative effect on tax avoidance. Fixed Asset Intensity has a significant effect on tax avoidance. 4) Sales Growth has no effect on tax avoidance.
MSME Development through Digital Marketing in Lawe Bulan District, Southeast Aceh Farma Andiansyah; Dicky Zulkarnaen
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

Developing MSMEs through digital marketing is crucial in the digital era, especially in remote areas such as Lawe Bulan District, Southeast Aceh. This community service aims to increase the capacity of 10 local MSMEs in adopting digital marketing strategies. The method used is an educational approach through intensive training for a week and direct mentoring. The results showed an increase in participants' understanding of digital marketing from 30% to 65%. Eight out of 10 MSMEs successfully created or updated business accounts on Instagram, 6 MSMEs started creating promotional content, and 3 MSMEs used Instagram's promotional features. The main challenges included limited devices, difficulty understanding analytical metrics, and concerns about online security. Practical solutions were provided for each obstacle. This program successfully provided the basics of digital marketing and sparked MSMEs' interest in adopting digital marketing strategies. However, ongoing mentoring is needed for significant long-term impact.
Taxpayer Compliance Factors of Swallow Birds Business in Indonesia Wahyuni Rahmah; Riez Kifli Kolewora
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

The swallow's nest industry plays an important role in the Indonesian economy as one of the leading export commodities with high demand in the international market. However, the level of tax compliance in this sector is still relatively low due to various obstacles, including lack of understanding of regulations, minimal socialization, and weak supervision. Previous studies have not comprehensively discussed the factors that influence tax compliance in the swallow's nest business, so further studies are needed to identify the main determinants and strategies for increasing taxpayer compliance. This study uses a qualitative descriptive method with a case study approach, where data is collected through in-depth interviews with swallow's nest business actors, tax authorities, academics, and swallow breeder associations. The results of the study indicate that tax compliance factors in this sector are influenced by understanding of regulations, clarity of tax policies, effectiveness of supervision, and the existence of tax incentives for compliant taxpayers. The implications of this study are the need for a more inclusive policy strategy, such as increasing socialization, harmonization of tax regulations, and provision of fiscal incentives to increase taxpayer compliance in the swallow's nest business.
Evolution of Digital Marketing Strategy in UMKM: Case Study on Business Sustainability Sudarmanto Saeka; Asraf
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

Digital transformation has changed the business landscape globally, encouraging MSMEs to adopt digital marketing strategies to improve their competitiveness and business sustainability. However, not all MSMEs are able to optimally utilize digital technology due to limited digital literacy, uneven infrastructure, and a lack of skilled human resources in digital marketing. The lack of research discussing the integration of digital marketing and MSME financial management is a knowledge gap that needs to be filled in order to understand how digitalization can effectively improve MSME business sustainability. This study uses a qualitative descriptive method, with data collection through semi-structured interviews with MSME owners, digital marketing practitioners, academics, and e-commerce representatives. The results of the study show that digital marketing strategies based on social media, e-commerce platforms, and financial technology have a significant impact on MSME visibility and profitability, although challenges such as fluctuations in advertising costs and limited digital literacy are still major obstacles. These findings provide theoretical contributions to the development of MSME digital marketing literature and can practically be a guideline for MSME actors in optimizing their digital strategies. Therefore, further research is recommended to explore the effectiveness of government policies and the influence of financial technology sustainability in supporting MSME marketing digitalization.

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