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All Journal Jurnal EMT KITA Fokus Abdimas
Patiran, Andarias
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENDAMPINGAN PENGELOLAAN KEUANGAN PADA JEMAAT GKI DIASPORA KOTARAJA Patiran, Andarias; Boari, Yoseb; Dasinapa, Margaretha B.; Marani, Yohanes; Panggabean, Bungaria
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.29-40

Abstract

Financial management is a process that involves planning, organizing, supervising, controlling and reporting financial activities carried out by individuals, families, organizations or government agencies. The purpose of this financial management assistance is to improve the ability of cash holders. The method of implementing this service is to provide training and assistance to cash holders. The results of this service activity are 1). Cash holders and congregation managers need a better understanding of financial management and ways to overcome common obstacles. 2). There needs to be assistance in managing the congregation's finances in order to increase the effectiveness and efficiency of financial management for cash holders. 3). It is necessary to make clear financial management very important to ensure that the congregation's finances are well managed. 4). Mentoring activities can help improve the performance of cash holders and congregation managers in managing finances.Keywords: Financial Management, Financial Oversight, Financial Reporting
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Co-Authors Affandi, Muhammad Rispan Boari, Yoseb Bonsapia, Melyanus Dasinapa, Margaretha B. Entar Sutisman Ferdinandus, Leonora Hatuwe, Rahma Satya Masna Heluka, Rosen Manginte, Shofia Y. Marani, Yohanes Marani, Yohanis Marihi, La Ode Muhamad Yamin Noch Panggabean, Bungaria Saksono, Lalang Saling, Saling Sandag, Eltie Christi Tahalele, Marie C. Tuhumury, Harry Victor Pattiasina Watimena, Muhammad Amin