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M. Zidny Nafi' Hasbi
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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 23 Documents
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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.
Improving Sharia Financial Literacy through Financial Education Programs for Youth Organization Activists in Southeast Aceh Dicky Zulkarnaen; Gundahara; Farma Andiansyah; Bahrul Ilmi
Journal of Community Service and Rural Development Vol. 2 No. 1 (2025)
Publisher : Business Finence Analyst Co.,

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Abstract

This community service program aims to improve sharia financial literacy among Youth Organization Activists in Southeast Aceh. The low understanding of the concept of sharia finance and the high level of consumer behavior are the main backgrounds for the implementation of this program. This activity is carried out through a series of counseling, training, and intensive mentoring that emphasizes the theoretical and practical aspects of sharia-based financial management. The method used in this service is a participatory approach with lecture techniques, interactive discussions, sharia-based financial management simulations, and real case studies. The results of the activity show a significant increase in the Youth's understanding of the concept of sharia finance, as well as an increase in awareness in managing finances more wisely and in accordance with sharia principles. Thus, this program can be a model of sharia financial education that can be applied widely to support more sustainable financial well-being.
Youth Empowerment Through Papaya Cultivation with Agribusiness Innovation for Economic Independence Muhammad Husaini Assauwab; Mario Pani; Mega Wati
Journal of Community Service and Rural Development Vol. 2 No. 1 (2025)
Publisher : Business Finence Analyst Co.,

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Abstract

This community service activity aims to empower the youth of Tanjung Aman Village, Darul Hasanah District, Southeast Aceh Regency through papaya cultivation as an agribusiness innovation that supports economic independence. This topic was chosen due to the low participation of youth in the agricultural sector due to a lack of understanding of the promising potential of agribusiness. The methods used included counselling, hands-on training, and assistance in managing papaya cultivation. Evaluation was conducted quantitatively and qualitatively to measure improvements in knowledge, skills, and youth participation. The results showed an 80% increase in understanding of cultivation techniques, 75% increase in practical application on personal land, and 25% increase in land productivity. This activity also encouraged economic independence with 60% of participants having developed agribusiness business plans. These results show that the practice-based training approach is effective in improving youth competence in agriculture, so it can be a sustainable empowerment model in rural areas.
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.
Strategy of BAZNAS Tidore Islands City in Increasing Public Awareness to Pay Zakat to BAZNAS Hamzah Muhammad; M. Zidny Nafi' Hasbi
Journal of Community Service and Rural Development Vol. 2 No. 1 (2025)
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to examine the strategy of BAZNAS in increasing public awareness of paying zakat. Along with the development of the times, public awareness in paying zakat has increased, although there are still those who give their zakat directly to mustahiq, but in its development it has experienced very significant growth. The method used in this study is a qualitative method. This type of research is field research, data collection used is by collecting data from the results of observations, interviews, and documentation. The location of this research is at BAZNAS, Tidore Islands City, North Maluku Province.
Leadership Management and Organizational Governance Training for the Head of the National Madani Capital Customer Group, Badar Unit, Southeast Aceh Regency Zulyadin Brutu; Farma Andiansyah; Dicky Zulkarnaen
Journal of Community Service and Rural Development Vol. 2 No. 1 (2025)
Publisher : Business Finence Analyst Co.,

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Abstract

This community service activity aims to improve the leadership capacity and organizational governance of the group leaders of Permodalan Nasional Madani (PNM) Badar Unit customers in Southeast Aceh Regency. The background of this activity is the low understanding and managerial skills of group leaders in managing internal group dynamics, which has an impact on the effectiveness of the community economic empowerment program. The implementation method uses a community-based learning approach combined with experiential learning through preparation stages, two-day core training, and evaluation. Training materials include participatory leadership, organizational communication, conflict management, and community-based group governance. The results of the activity showed a significant increase in the cognitive and skill aspects of the participants, as evidenced by an average increase in the post-test score of 36% compared to the pre-test. In addition, participants showed high enthusiasm and commitment to implementing the practices learned in their respective groups. In conclusion, this training is effective in improving local leadership capacity and contributing positively to the sustainability of the PNM empowerment program. Follow-up in the form of routine assistance is needed so that the impact of the training is long-term and sustainable
Epistemology of Language as a Logical Instrument in Economics Syafiqoh Mubarokah; Akhmad Afandi
Journal of Community Service and Rural Development Vol. 2 No. 1 (2025)
Publisher : Business Finence Analyst Co.,

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Abstract

The study of language through the lens of epistemology offers a foundational framework for understanding logic in economic reasoning. This paper explores how linguistic structures and meaning contribute to the formation of rational economic thought, particularly in decision-making, policy discourse, and market behavior. By examining the philosophical roots of language—its definitions, use, and interpretation—we gain insight into how economic agents construct and communicate knowledge. The interplay between semantics and logic serves not only as a tool for clarity and coherence but also as a mechanism that shapes economic narratives and ideologies. This interdisciplinary approach bridges philosophical inquiry and economic theory, revealing how language functions as both a medium and a method of rational economic analysis.

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