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All Journal Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Business Management and Economic Development Jurnal Pelita Pengabdian
Nurjanah, Rina
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Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism Yahya, Adibah; Asiah, Neng; Nurjanah, Rina
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.56

Abstract

Tax avoidance is an act of legal tax avoidance, but in this case the state suffers losses from this action. There are several factors that affect tax avoidance including capital intensity, growth opportunities, financial distress, and accounting conservatism. This type of research uses quantitative research with company objects that are members of the Jakarta Islamic Index 70. Data sources use secondary data listed in the company's financial reports for the 2018-2021 period. A total of 105 research data were tested using the SPSS version 25 application. The test results showed that only capital intensity had a negative and significant effect on tax avoidance, while other variables had no effect on tax avoidance. The test results show that tax avoidance tends to be influenced by factors that affect cost reduction.
Bimbingan Teknis Pembuatan Proposal Kredit Dan Laporan Keuangan Umkm Beken Kabupaten Bekasi Yahya, Adibah; Wulandari, Siska; Nurjanah, Rina; Teguh Nugroho, Arief
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i2.1202

Abstract

Technical guidance activities for credit proposals and financial reports are carried out to increase the entrepreneurial skills of business actors, especially MSMEs (Micro, Small and Medium Enterprises). This activity refers to follow-up activities for the establishment of well-known MSMEs (Bekasi Keren/Bekasi Regency). Bimtek activities are one way to increase the ability of MSMEs to increase their potential and become superior MSMEs, not only from the products produced but from the literacy/knowledge they possess. This activity was carried out in collaboration with the MSMEs, and Cooperative Service as well as LPPM Pelita Bangsa University. The implementation time will be 11-14 October 2021 at the Java Palace Hotel Jababeka. The participants of the activity amounted to 200 (two hundred) MSMEs participants. The material presented is in the form of a credit application proposal and the preparation of financial reports. The output of technical guidance is in the form of an assessment on the post-test which is carried out after the training is held. For credit application proposal materials and financial reports, 106 respondents filled out the post-test link with a score of 60-100 as many as 91% or 91 participants, while 9% got a score of 0-50 or as many as 9 people. It can be concluded that the level of understanding of the material is very well received by the participants of the technical guidance.
Laporan Keuangan Sebagai Penunjang Kinerja Forum UMKM Cikarang Pusat Nurjanah, Rina; Ilham, Muhammad Mardi Putra; Putri, Citra Anisa Tika; Ramdani, Cecep
Jurnal Pelita Pengabdian Vol. 1 No. 2 (2023): July
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i2.2427

Abstract

The objective of this community service initiative is to support Micro, Small, and Medium Enterprises (MSMEs) affiliated with the MSME Forum in Central Cikarang District, Bekasi Regency. The forum encompasses a variety of businesses, such as culinary, handicrafts, fashion, and more. While some MSMEs have succeeded in growing their enterprises, many are still in the early stages. Due to limited knowledge and resources, these businesses have not been able to produce financial reports. Additionally, they lack an understanding of the importance of the information derived from financial reporting. Therefore, this community service project aims to address these issues by assisting in developing simple financial reports. These reports will serve as valuable tools for assessing business continuity, measuring success, making informed decisions regarding expansion, raising funds, and other strategic choices. The mentoring approach will be employed to guide and actively engage with MSMEs in the process of creating these straightforward financial reports for Central Cikarang MSME actors. The outcomes of the initiative revealed that participants gained an understanding of the components of financial reports through the training. However, they still require further support in comprehending the actual process of preparing these reports. Consequently, the project will be continued with the ultimate goal of enabling participants to independently generate financial reports.
Pendampingan Peramalan Penjualan Produk pada Usaha Mikro Cemilan Cepuluh Kampung Karang Kandal Nurjanah, Rina; Andriyani, Meli; Nurastuti, Preatmi; el Muiz, Najmi Tsania; Rukoyah, Siti
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.14546

Abstract

Penjualan merupakan salah satu hal yang penting dalam kegiatan operasional suatu usaha. Perkembangan usaha dapat dilihat dari hasil penjualan yang dilakukan, oleh karenanya penjualan menjadi hal yang dibutuhkan dalam keberlanjutan usaha terutama pada usaha mikro. Agar dapat meningkatkan penjualan, tentunya suatu usaha perlu melakukan perencanaan bisnis. Perencanaan bisnis meliputi perencanaan keuangan, sumber daya manusia, serta pemasaran. Dalam peningkatan penjualan dibutuhkan perencanaan dengan mengetahui perkiraan penjualan di masa depan. Penyusunan forecast penjualan pada mitra diharapkan dapat meningkatkan kemampuan mitra dalam berfikir logis dan analitis untuk dapat mempertahankan usahanya. Tujuannya agar forecast penjualan yang dibuat dapat membantu mitra dalam mengelola persediaan serta dapat menentukan pemasok dan pembiayaan, yang pada akhirnya mitra dapat mengambil keputusan strategis. Hasil kegiatan menunjukkan peningkatan pada pemahaman mitra atas perhitungan peramalan penjualan, dibuktikan dengan hasil peramalan penjualan yang disusun oleh mitra secara mandiri. Kegiatan pendampingan diharapkan dapat dilanjutkan pada materi lainnya yang mendorong peningkatan kompetensi mitra.
Co-Authors el Muiz, Najmi Tsania Ilham, Muhammad Mardi Putra Meli Andriyani Neng Asiah, Neng Nurastuti, Preatmi Putri, Citra Anisa Tika Ramdani, Cecep Rukoyah, Siti Siska Wulandari, Siska Teguh Nugroho, Arief Yahya, Adibah