Abstract:This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable,…
namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Abstract:Peningkatan volume sampah yang tidak diimbangi dengan infrastruktur pengelolaan yang memadai menjadi salah satu permasalahan lingkungan utama di Indonesia. Bank sampah hadir sebagai solusi berbasis komunitas, namun keberlanjutannya…
lanjutannya sering kali terbentur keterbatasan modal dan manajemen. Program Corporate Social Responsibility (CSR) memiliki potensi strategis untuk mengatasi kendala tersebut, meskipun dalam praktiknya masih menghadapi berbagai hambatan. Penelitian ini bertujuan untuk menganalisis model penerapan CSR pada bank sampah di Indonesia serta mengidentifikasi tantangan utama yang menghambat efektivitas program tersebut. Metode yang digunakan adalah [kualitatif deskriptif dengan pendekatan studi kasus pada Bank Sampah X / metode tinjauan pustaka sistematis (systematic literature review)]. Data dikumpulkan melalui [wawancara mendalam dengan pengelola bank sampah dan perwakilan perusahaan, serta analisis dokumen laporan CSR]. Hasil penelitian menunjukkan bahwa penerapan CSR telah memberikan kontribusi positif dalam bentuk penguatan infrastruktur (seperti penyediaan mesin pencacah plastik dan kendaraan angkut) serta peningkatan kapasitas SDM melalui pelatihan pembukuan. Namun, penelitian ini juga menemukan tantangan krusial, meliputi sifat program CSR yang masih bersifat filantropi jangka pendek, kurangnya monitoring berkala dari pihak korporasi, dan terjadinya penurunan partisipasi warga akibat ketergantungan pada insentif program. Kesimpulannya, keberhasilan jangka panjang CSR pada bank sampah memerlukan transformasi model dari bantuan karitatif menjadi kemitraan strategis yang berfokus pada kemandirian ekonomi sirkular masyarakat.
Abstract:This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value with financial performance as an intervening variable in manufacturing companies in the primary…
mary consumer goods sector listed on the IDX for the period 2022–2024. This study uses second-ary data obtained through documentation, with a sample of 67 companies select-ed using purposive sampling. Data analysis was conducted using descriptive sta-tistics and PLS analysis with the PLS-SEM method via the SmartPLS software. The results of this study indicate that GCG has a significant positive effect on financial performance. CSR does not have a significant effect on Financial Per-formance. Financial Performance has a significant positive effect on Company Value. GCG does not have a significant effect on Company Value. CSR has a significant positive effect on Company Value. Financial Performance was found to mediate the effect of GCG on Company Value, but was not found to mediate the effect of CSR on Company Value.
Abstract:This study aims to analyze and compare the financial performance of PT Indofood CBP Sukses Makmur Tbk (ICBP) and PT Mayora Indah Tbk (MYOR), two leading companies in the food and beverage subsector listed on the Indonesia…
a Stock Exchange. This research employs a quantitative approach with a descriptive comparative method through financial ratio analysis, including Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Yield (DY) for the 2019–2023 period. The study uses secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that PT Indofood CBP demonstrates more stable and efficient financial performance than PT Mayora Indah, particularly in profitability and capital efficiency ratios. Meanwhile, PT Mayora Indah shows promising growth potential but tends to experience fluctuations due to high operating costs and aggressive expansion strategies. The managerial implication emphasizes the importance of balancing operational efficiency and growth strategies to enhance corporate value and long-term investment attractiveness.
Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Abstract:This study conducts a bibliometric analysis of literature (2015-2025) on Indonesian stock market resilience to Federal Reserve monetary policy shocks. Data were collected from Google Scholar using Publish or Perish 8 with…
h relevant keywords. A total of 82 publications with 476 citations (h-index = 9) were identified. VOSviewer was used for bibliometric analysis to map keyword co-occurrence in titles and abstracts. Network visualization revealed three dominant clusters: (1) Federal Reserve monetary policy and capital flow spillovers, (2) market volatility and investor behavior, and (3) financial resilience and domestic policy responses. The overlay timeline indicated a shift from spillover and volatility issues in mid-decade to resilience topics in recent years. The literature suggests that while the Indonesian stock market remains sensitive to Fed rate changes, it has shown growing resilience due to proactive domestic policy interventions
Abstract:Money plays a strategic role in economics and was often initially interpreted as a widely accepted means of payment, especially due to its primary function as a medium of transaction. The purpose of this study is to analyze…
yze the effects of interest rates, economic growth and inflation on the money supply. The variables observed in this study are the floating money in circulation (M1) as the dependent variable and interest rates, economic growth and inflation as the independent variables. The study uses secondary data from his 2013 to his 2022 from the Central Bureau of Statistics. This study uses multiple regression analysis with the SPSS program. The results of this study demonstrate that the independent variables (interest rates, GDP, and inflation) simultaneously affect the dependent variable (money supply). On the other hand, only interest rate variables affect the money supply, while GDP and inflation variables do not.
Abstract:The purpose of this study is to analyze the influence of work-life balance on employee performance The purpose of this study is to analyze the influence of work-life balance on employee performance with motivation as a moderator.…
a moderator. The study aims to determine and analyze whether motivation plays a role in improving employee performance across all districts in the island of Sebatik, as well as to determine and analyze whether motivation moderates the relationship between work-life balance and employee performance in all districts in the island of Sebatik. The research method used in this study is quantitative research. The population in this study consists of all Civil Servants in all districts on the island of Sebatik, totaling 110 employees. The sampling method used is census technique, which includes all 110 elements being investigated. Therefore, it analyzes all objects, all indicators, all events, and incidents. The data used in this study is primary data, collected through the distribution of questionnaires. The data analysis technique used in this study is quantitative data analysis using statistical methods. The statistical method used is Partial Least Square (PLS). The research findings indicate that there is a significant positive influence of motivation on improving employee performance across all districts in the island of Sebatik. However, motivation does not moderate the relationship between work-life balance and employee performance in all districts on the island of Sebatik. Therefore, motivation is not a moderating variable in this study. This means that motivation cannot strengthen or weaken the relationship between work-life balance and employee performance.
Abstract:Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kepedulian masyarakat terhadap lingkungan melalui kegiatan penanaman bibit tanaman buah di Desa Sasak Panjang, Kabupaten Bogor. Kegiatan ini merupakan…
n bagian dari implementasi Tri Dharma Perguruan Tinggi yang dilaksanakan oleh dosen dan mahasiswa Institut Teknologi dan Bisnis (ITB) Dewantara dalam rangkaian program bertema “Hijaukan Bumi, Terangi Jalan: Wujud Nyata Kepedulian Terhadap Lingkungan dan Masyarakat.” Metode pelaksanaan kegiatan meliputi tahap persiapan, pelaksanaan penanaman, serta partisipasi aktif masyarakat dalam kegiatan penghijauan. Bibit tanaman yang ditanam berupa alpukat dan durian yang dipusatkan pada satu lokasi agar memudahkan proses pemeliharaan. Kegiatan ini melibatkan pemerintah desa, masyarakat setempat, serta mahasiswa sebagai bentuk kolaborasi antara perguruan tinggi dan masyarakat. Hasil kegiatan menunjukkan adanya antusiasme dan partisipasi masyarakat dalam mendukung program penghijauan. Kegiatan ini diharapkan mampu meningkatkan kesadaran masyarakat terhadap pentingnya menjaga kelestarian lingkungan sekaligus memberikan potensi manfaat ekonomi bagi masyarakat di masa mendatang.
Abstract:Kegiatan pengabdian masyarakat ini bertujuan untuk melestarikan nilai-nilai adat dan kearifan lokal melalui pembelajaran partisipatif dan pemberdayaan masyarakat di Kasepuhan Cipta Mulya, Desa Sinar Resmi, Kecamatan Cisolok,…
lok, Kabupaten Sukabumi. Kegiatan ini dirancang untuk meningkatkan kesadaran masyarakat terhadap nilai-nilai adat, mendokumentasikan praktik budaya lokal, serta melibatkan pemuda dan sesepuh dalam proses pewarisan budaya. Metode yang digunakan adalah pendekatan aksi partisipatori melalui lokakarya, dokumentasi budaya, dan kegiatan kolaboratif. Hasil kegiatan menunjukkan peningkatan pemahaman generasi muda terhadap norma adat, meningkatnya partisipasi dalam ritual tradisional, serta tersusunnya bahan ajar yang mendukung pelestarian budaya. Program ini berkontribusi dalam memperkuat identitas komunitas adat dan menjadi model bagi wilayah lain untuk mengintegrasikan kearifan lokal dalam kegiatan pendidikan dan pemberdayaan masyarakat.