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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Sustainable Community Service
Yurasti Yurasti
Institut Teknologi dan Ilmu Sosial Khatulistiwa, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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THE LINKAGE DER AND NPM PROXY AGAINSTS TAX AVOIDANCE IN MANUFACTURING FIRM’S LISTED Mia Muchia Desda; Mai Yuliza; Wahyu Indah Mursalini; Endarwita Endarwita; Yurasti Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1159

Abstract

Taxes play a crucial role in a state's economy, serving as the primary source of revenue that enables government programs and infrastructure development. If tax revenues fall short of government targets, the intended objectives cannot be fully achieved. Indonesia, a country with significant natural resources and a strategic location, attracts both domestic and foreign businesses. However, tax compliance often conflicts with companies' goal to minimize tax expenses. This discrepancy leads to tax avoidance, where companies legally reduce their tax burden. This study aims to empirically examine the linkage of DER and NPM proxies with tax avoidance. Tax avoidance is measured using the cash effective tax rate (CETR) proxy. This causality study employs a quantitative research approach and involves twenty-one firms listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period, selected through judgment sampling. Panel data estimation is used in a regression model, with an estimation test conducted before hypothesis testing. The findings reveal that the DER and NPM proxies have a significant linkage with tax avoidance, both partially and simultaneously, contributing 87.38 percent. This study demonstrates that DER and NPM proxies can be used to identify tax avoidance practices in an empirical context, especially in Indonesia. Future research should consider case-study approaches to further enrich these findings.
The Influence of Leadership Style, Communication, and Competence on the Work Spirit of Employees in the Fisheries and Food Service of Pasaman Regency Endarwita Endarwita; Ria Widhia Sari; Yurasti Yurasti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1600

Abstract

This study examines the influence of leadership style, communication, and competence on employee work spirit at the Pasaman Regency Fisheries and Food Service. The study population included 33 individuals from the mentioned department. The sampling method used in this research was total sampling. Data was gathered through interviews and questionnaires, and analyzed using multiple linear regression. The findings revealed that leadership style significantly affects employee work spirit (p=0.013<0.05), while communication showed no significant impact (p=0.177>0.05). Employee competence demonstrated a significant effect (p=0.040<0.05), and collectively, all three variables showed a significant influence on work spirit (p=0.003<0.05). The coefficient of determination (R²=0.611) indicated that these variables account for 61.1% of the variance in employee work spirit. These findings underscore the importance of effective leadership and competence development in enhancing employee work spirit within public service organizations.
Improving Community Economic Value Through Utilization of Oil Palm Leaf Midribs into Export Handicraft Products Mai Yuliza; Mia Muchia Desda; Elondri Elondri; Adriwilza Adriwilza; Nurhamzah Nurhamzah; Endarwita Endarwita; Yurasti Yurasti; Ria Widhia Sari; Satriadi Satriadi; Valen Febianni; Dini Dini
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i1.869

Abstract

This community service activity aims to increase the economic value of the community through the utilization of oil palm leaf midribs that have been underutilized into export-valued handicraft products. Palm oil is a leading commodity in many regions in Indonesia, but the waste in the form of leaf midribs is often neglected. Through training and mentoring programs, the community is able to produce a variety of innovative new designs, following modern market trends. palm oil leaf midribs handicrafts not only have functional value but also a more attractive aesthetic value. In addition, this activity also includes education on international marketing strategies and export market access. The results of the activities showed an increase in community knowledge and skills in processing oil palm leaf midribs and an increase in economic income through marketing products to international markets. This activity is expected to be sustainable and become a model for local resource-based economic development.
Co-Authors Adriwilza Adriwilza Dini Dini Elondri Elondri Endarwita Endarwita Mai Yuliza Mia Muchia Desda Nurhamzah Nurhamzah Ria Widhia Sari Satriadi Satriadi Valen Febianni Wahyu Indah Mursalini