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All Journal International Journal of Engagement and Empowerment (IJE2) Finavest: Jurnal Ilmiah Ilmu Keuangan
Anggun Anggraini
Universitas Pamulang, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Other

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Pertumbuhan Penjualan Memoderasi Hubungan Capital Intensity Dan Inventory Intensity Dengan Tax Avoidance Christine Gabriella Silaen; Anggun Anggraini
Finavest: Jurnal Ilmiah Ilmu Keuangan Vol 3 No 1 (2026): Finavest: Jurnal Ilmiah Ilmu Keuangan
Publisher : Sapta Arga Nusantara

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Abstract

Tujuan penelitian ini dilakukan untuk menganalisis pengaruh capital intensity dan inventory intesity terhadap tax avoidance dengan peran pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini dilakukan pada Perusahaan Barang Konsumsi Primer Sektor Makanan Olahan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Teknik yang digunakan adalah regresi data panel. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 34 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 170 tahun data perusahaan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi E-Views seri 12. Berdasarkan hasil pengujian, ditemukan bahwa capital intensity dapat mempengaruhi tax avoidance dan inventory intesity terbukti secara statistik tidak berpengaruh terhadap tax avoidance. Penelitian ini juga menunjukan bahwa pertumbuhan penjualan dapat memoderasi hubungan capital intensity dan inventory intesity terhadap tax avoidance.
SOCIALIZATION OF SIMPLE BOOKKEEPING TECHNIQUES WITH FINANCIAL REPORT PREPARATION TRAINING TO MOTHERS IN THE DEPOK AREA Indawati Indawati; Anggun Anggraini; Ading Sunarto
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.292

Abstract

This Community Service Program (PKM) aims to improve financial literacy among mothers in the Depok area through the dissemination of simple bookkeeping techniques and training in preparing financial reports. This activity is motivated by the low financial record-keeping skills of households and small businesses run by mothers, which often makes it difficult to manage cash flow, assess profits, and plan for long-term needs. The implementation method includes interactive counseling, simulations of recording daily transactions, and direct practice in preparing simple financial reports based on income and expenses. Participants are trained to understand the importance of financial record-keeping, recognize the components of financial reports, and be able to prepare reports that can be used as a basis for economic decision-making for families and micro-businesses. The expected results of this activity are increased financial awareness, the formation of simple financial record-keeping habits, and the ability of mothers to prepare more structured financial reports. Thus, this PKM is expected to make a real contribution to supporting family economic independence and community empowerment in Depok.  
Co-Authors Ading Sunarto Christine Gabriella Silaen Indawati Indawati