Publication Search

Unclean environmental conditions and unhealthy behavior are the causes of the problem of the emergence of infectious diseases. One example of poor clean, healthy living behavior is the lack of awareness in disposing of waste in its place and improper ways of managing household waste. Almost all areas are experiencing difficulties obtaining land as a final disposal site. The government cannot solve the problem of household waste alone. Sentong Village does not correctly manage waste; for example, all waste is burned, and there is no separation between organic and inorganic waste. The purpose of this community service is to increase public awareness by increasing general knowledge about proper waste management and empowering the community to manage waste with the Reduce, Reuse, and Recycle method as one of the appropriate methods in processing household waste. The results of community service activities show that the community is quite enthusiastic when given information about proper waste management; the methods used in these activities are the lecture and discussion methods, then pre-test and post-test are carried out; the community who attended the training were 15 people, and residents agreed to apply the right way of processing waste, starting with the correct way of disposing of waste, namely distinguishing between organic and inorganic waste, so as not to litter in front of the house.

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

In the industrial sector, human resources is an important asset and element that serves as a non-material capital that can be realized into physical and non physical potential in realizing the existence of the organization. Protection of occupational safety and health is often ignored, especially by those who tend to seek profit only. If a worker has an accident or a work-related illness then the agency simply replaces it with a new worker. In order to provide protection for the workforce, an agency needs to pay attention to the safety and health of the workforce by implementing Occupational Safety and Health Management.  

One form of progress in the current financial sector is evidenced by the adaptation of Fintech, which stands for sharia P2PL Financial Technology. Financial institutions in carrying out their activities cannot be avoided what is called risk. That's why to gain profit and customer trust, financial institutions are required to have good risk management, especially fintech companies that offer convenience and efficiency in transactions, so they will be very vulnerable to various types of risks in the financing process that can affect the sustainability of the fintech itself. fintech companies, before channeling financing to potential recipients of funds, also need to be able to pay attention to various risks that may arise, both predictable and not, and also have techniques for mitigating risks from all possibilities that may occur in the future, so there is a need for strategic steps and ways to minimize existing risks. This type of research is empirical and uses a qualitative approach with secondary data source. From the explanation, it can be said that PT ALAMI Sharia has carried out Sharia fintech P2PL transactions that are following existing economic principles starting from the identification of potential recipients of funds, analysis carried out by PT ALAMI and risk mitigation carried out by PT ALAMI Syariah.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.  

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.

Accounting information systems play an important role in recording a company's transactions. Because it can assist companies in working on their financial reports, so that the resulting data is well organized and can speed up the data processing process. CV. RR Wasilah Teknik is a company engaged in welding and lathe services. The main problem that occurs in this company is that it is still recording transactions manually and using Microsoft excel. This results in the system not running effectively and efficiently. So, it is necessary to make a computerized application. The research method is applied to the research phase such as data collection, system analysis, system design, system implementation, and system testing. The results of the study are cash management applications that help companies record incoming and outgoing cash transactions. This application helps the system running in the company to be more effective and efficient.

PT. Telkom Access is a subsidiary of PT. Telekomunikasi Indonesia, Tbk (Telkom) whose shares are wholly owned by Telkom. Telkom Access is engaged in the business of providing construction services and managing network infrastructure. PT. Telkom Access still uses facilities in the form of Google Drive to help monitor the results of new installations of Indihome and there has been no sales performance for its employees to use, but this is not completely smooth, sometimes it is slow and cannot be accessed due to several things such as the internet network is experiencing interference, poor access. concurrently, and other constraints, so as to access and monitor the final results of the design to make "Indihome new Install Information System Design and Web-Based Sales Performance at PT Telkom Access which makes it easy for sales and management to evaluate new installs and sales performance that has been faster and more accurate because online and realtime. 

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

Anemia during pregnancy is still a global problem. The government synergizes with health workers to reduce the prevalence of anemia, one of which is by administering iron supplements. However, this alternative has not been able to reduce the incidence of anemia in Indonesia. Therefore, the aim of this study was to determine strategies to reduce the incidence of anemia in pregnant women. Qualitative research with a single holistic case study approach. Research informants were heads of puskesmas, midwives, nutritionists, ATLM, doctors, and anemic pregnant women. Data collection for 1 month. Data analysis using Miles and Huberman models. The data collection instruments were interview guides, study documentation, observations, logbooks and field notes. The results of this study, there are 4 themes namely: 1) increasing the competence of human resources; 2) providing more comprehensive health education and simpler word choices; 3) Educational media innovation by utilizing online platforms; and 4) husband and family support. Therefore, increasing human resources can be through training and technical guidance on the management of anemia during pregnancy and anemia hematology examination, utilizing social media platforms such as Instagram, TikTok, Youtube and Whatsapp. increased blood especially drinks that can block the absorption of iron. Also, husbands encourage and remind pregnant women to regularly consume iron tablets every day.

This study aims to determine how the influence of Good Corporate Governance with indicators of institutional ownership, independent commissioners, and audit committees on the financial performance of LQ45 companies for the 2017-2021 period. The method used in this study is a descriptive method with a quantitative approach. Sources of data used in this study are secondary data sources. Statistical analysis used in this study is multiple linear regression analysis. Based on the results of the analysis, it can be seen that institutional ownership has a significant positive effect on financial performance (ROA), while the independent board of commissioners and audit committees have a significant negative effect on financial performance (ROA). Companies must balance share ownership between management and institutions so that there is no majority or minority party, all are responsible for making policies so that both can increase the value of the company.

The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.

It is very necessary to enlighten all elements of Muhammadiyah's business charity management to make and apply the values ​​of the life guidelines of Muhammadiyah citizens in every policy and activity in the association without exception. The purpose of this study is to interpret the values ​​of Islamic life guidelines for Muhammadiyah residents in the STIE Muhammadiyah Palopo budgeting system. The researcher will use the Islamic life guidelines for Muhammadiyah residents as a researcher's perspective in observing the activities of the budgeting system at STIE Muhammadiyah Palopo whether the values ​​of these guidelines are used as one of the considerations in the operation of the budgeting system at STIE Muhammadiyah Palopo in accordance with the expectations of Muhammadiyah's vision. This study found that the budget as a form of welfare is not only valued in nominal terms in the form of rupiah earned, but welfare is when people who work at Muhammadiyah always feel sufficient and grateful for the sustenance that Allah SWT has given. As a Muhammadiyah citizen, working in a Muhammadiyah business charity is a comfort in itself and believes that the sincerity they do will be a welfare for them in the hereafter. With their sincerity in working in the charity business of Muhammadiyah, they get rewards from Allah SWT such as unexpected sustenance and blessings in the income they get. STIE Muhammadiyah Palopo provides convenience, relief, and assistance in paying tuition fees for students. STIE Muhammadiyah Palopo provides facilities and assistance to students as a form of social care and appreciation for cadres, namely the Lazismu Scholarship, Incidental Assistance, Relief for Brothers, and the free SPP Alumni of SMA/SMK Muhammadiyah Palopo

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â