Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Trending: Jurnal Manajemen dan Ekonomi
Difani Fatikasari
Universitas Mahaputra Muhammad Yamin
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pelatihan Membatik Guna Mengembangkan Keterampilan Berwirausaha pada Batik Tulis Salingka Tabek Nidia Anggreni Das; Siska Yulia Defitri; Anggi Al Fitasari; Sayyi Daturrahmi; Husni Taufiq Dzakiyyah; Aulia Nanda Putri; Elsa Febri Almina; Difani Fatikasari; Nadha Aulia Fitri; Chintia Devina Hamdi; Nurlisafani Nurlisafani; Andre Salman
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1450

Abstract

This Community Service program aims to improve batik-making skills and foster an entrepreneurial spirit among students and the community, specifically through collaboration with Batik Tulis Salingka Tabek, Nagari Koto Baru, Kubung District, Solok Regency. This PKM uses a direct training method where, through material presentation and practice, participants learn about tools and materials, design models, wax application, dyeing, and the production of batik fabrics that are ready for sale. The training is not only related to the batik-making process but also introduces marketing strategies so that the value of the products can be added to and compete in the market. The results of this activity can be seen in the increased understanding of batik making among participants in the creation of hand-drawn batik. Participants can create designs independently and perform dyeing using natural dyes, as well as gain an understanding of entrepreneurship, where batik can be used as a promising business venture. In addition, this training also serves as a tool for cultural preservation and the development of the batik industry.
Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba: Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2025 Rita Dwi Putri; Siska Yulia Defitri; Aufali Firhamdi; Fredella Azaria Kafrianti; Reza Armevia; Difani Fatikasari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7448

Abstract

This study aims to examine the effect of current tax expense and deferred tax expense on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2025. The sample consisted of 81 companies selected using a purposive sampling technique. The data were analyzed using multiple linear regression. The results indicate that current tax expense has no significant effect on earnings management, with a significance value of 0.702, while deferred tax expense also has no significant effect, with a significance value of 0.538. The coefficient of determination (R²) is 0.007, indicating that both variables explain only 0.7% of the variation in earnings management, while the remaining 99.3% is influenced by other factors outside the research model. Therefore, current tax expense and deferred tax expense are not the main factors affecting earnings management in food and beverage sub-sector companies.
Co-Authors Andre Salman Anggi Al Fitasari Aufali Firhamdi Aulia Nanda putri Chintia Devina Hamdi Das, Nidia Anggreni Elsa Febri Almina Fredella Azaria Kafrianti Husni Taufiq Dzakiyyah Nadha Aulia Fitri Nurlisafani Nurlisafani Reza Armevia Rita Dwi Putri Sayyi Daturrahmi Siska Yulia Defitri