Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Price : Ekonomi dan Akuntasi
Cotoro Mukri
Fakultas Ekonomi dan Bisnis, Universitas Pancasila
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengembangan Strategi Industri Kreatif Sangkar Burung di Kecamatan Bogor Barat Menghadapi Persaingan Global Amelia Oktrivina; Indah Masri; Iha Haryani Hatta; Yuana Rizky; Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.930

Abstract

The birdcage industry in West Bogor Subdistrict has immense growth potential. However, it faces several challenges that need to be addressed. This study aims to create an effective strategy for addressing competition through SWOT analysis. A descriptive and qualitative approach was used to depict the industry's condition and analyze internal and external factors that impact its performance. The findings reveal that the birdcage industry possesses strengths in product quality and an experienced workforce but also faces weaknesses such as limited production tools and access to international markets. Opportunities include local market and government support, while threats mainly arise from international competition and fluctuating raw material prices.
Meningkatkan Nilai Ekonomi Lokal melalui Keripik Ubi Jalar yang Inovatif Amelia Oktrivina Siregar; Indah Masri; Iha Haryani Hatta; Yuana Rizky Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1349

Abstract

Sweet potatoes are a key agricultural product in Indonesia, particularly in five significant provinces: West Java, Central Java, East Java, Irian Jaya, and North Sumatra. One popular way to prepare sweet potatoes is by making them into delicious and nutritious chips. Chips are dry, crunchy snacks known for their durability, convenience, and ease of storage. Creating sweet potato chips could boost the economic value of fresh sweet potatoes. Given these points, introducing innovative sweet potato chips with enhanced nutritional value presents an enticing solution to address community nutritional needs and create new snack options. With a shortage of processed sweet potato products available, offering a variety of sweet potato chip flavors can also promote public health.
Determinants of Tax Avoidance in Basic and Chemical Industry Companies: Political Connections in Share Ownership as a Control Variable Kurnia Heriansyah; Lazarus Sinaga; Cotoro Mukri; Hanna Aulia
Jurnal Price : Ekonomi dan Akuntasi Vol. 4 No. 02 (2026): Jurnal Price: Ekonomi dan Akuntansi, may Edition
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of financial structure, profitability, firm size, and corporate social responsibility (CSR) on tax avoidance, with political connections in share ownership serving as a control variable. The study focuses on companies in the Basic and Chemical Industry listed on the Main Board of the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative research approach was employed using secondary data obtained from annual reports and audited financial statements. The study applied a saturated sampling technique, resulting in 35 firm-year observations from seven companies. Panel data regression analysis was performed using EViews 13, with the Fixed Effect Model (FEM) selected based on the Chow and Hausman tests. The findings indicate that financial structure and corporate social responsibility have a significant positive effect on tax avoidance, suggesting that debt financing and CSR expenditures contribute to corporate tax planning through legally permitted tax deductions. In contrast, profitability and firm size do not significantly affect tax avoidance. The regression model explains 55.27% of the variation in tax avoidance, indicating satisfactory explanatory power. These findings contribute to the literature on corporate taxation by providing empirical evidence from politically connected firms operating in Indonesia's basic and chemical industry and offer practical implications for policymakers in strengthening corporate tax governance.
Co-Authors Amelia Oktrivina Siregar Hanna Aulia Iha Haryani Hatta Indah Masri Kurnia Heriansyah Mulyadi Mulyadi Octaviani Mandagie Oktrivina, Amelia Yuana Mandagie Yuana Rizky