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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis
Muhamad Eko Ari Wibowo
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pemberdayaan Masyarakat melalui Budidaya Wortel yang Terintegrasi dengan Peningkatan Ekonomi Lia Ira Sahara; Muhamad Eko Ari Wibowo; Chaeru Syahru Ramdani; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2021

Abstract

This community service program was initiated in response to the need to enhance community economic resilience through sustainable agricultural practices. Limited utilization of residential land and lack of knowledge about integrated cultivation systems have hindered local economic potential. Therefore, this program aimed to empower the community through carrot cultivation integrated with economic improvement strategies. The activity was conducted on April 11, 2026, at Pamulang Permai Housing, West Pamulang, South Tangerang. The program involved 10 lecturers from Universitas Pamulang and was attended by 20 local residents. The implementation methods included lectures, hands-on practice, discussions, and question-and-answer sessions. The program was carried out in three stages: preparation, implementation, and reporting. The results showed an increase in participants’ knowledge and skills in carrot cultivation, including land preparation, planting, maintenance, and harvesting techniques. Participants also gained insights into simple business strategies and product value enhancement. Enthusiasm and active participation indicated the program’s positive reception, with potential for sustainable application to support household income. In conclusion, this program successfully contributed to community empowerment by integrating agricultural practices with economic development, fostering both self-sufficiency and entrepreneurship among residents.
Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak Chaeru Syahru Ramdani; Adi Sofyana Latif; Muhamad Eko Ari Wibowo; Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1352

Abstract

The rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers.
Pengaruh Corporate Social Responsibility dan Perencanaan Pajak terhadap Nilai Perusahaan Rananda Septanta; Sapta Setia Darma; Muhamad Eko Ari Wibowo; Rijal Arslan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1809

Abstract

The increasing demand for sustainable business practices and the growing attention to corporate fiscal strategies have made Corporate Social Responsibility (CSR) and Tax Planning central issues in evaluating firm performance, particularly in the agricultural manufacturing sector, which is closely associated with environmental and social impacts. This study aims to provide empirical evidence on the influence of CSR and Tax Planning on Company Value in agricultural-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research uses a quantitative approach with an associative research design. The population consists of all agriculture companies listed on the IDX, from which 18 companies were selected through purposive sampling, resulting in 70 financial report observations. Data were processed using SPSS 25 and analyzed using multiple linear regression. Hypothesis testing was performed at a 5% significance level. The findings reveal that CSR does not have a significant effect on Company Value, indicating that CSR initiatives in this sector may not yet be perceived by investors as value-enhancing. Conversely, Tax Planning shows a significant positive effect on Company Value. Additionally, CSR and Tax Planning simultaneously exert a significant influence on Company Value. These results underscore the role of effective tax strategies in enhancing firm value within the agricultural manufacturing industry.
Co-Authors Adi Sofyana Latif Chaeru Syahru Ramdani Lia Ira Sahara RANANDA SEPTANTA Rijal Arslan Sapta Setia Darma