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All Journal LOSARI: Jurnal Pengabdian Kepada Masyarakat Moneta: Jurnal Manajemen & Keuangan Syariah
Suharti
Universitas Muhammadiyah Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Business Model Canvas Training to Strengthen Entrepreneurial Planning among Indonesian Students in China Suharti; Annisa Fajri; Edy Purwanto; Sukamto; Verina Citra Ariela
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2026): (Articles in Progress)
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v8i3.648

Abstract

Indonesian students studying abroad have opportunities to develop entrepreneurial ideas through international exposure; however, many still face difficulties in transforming business ideas into structured and financially feasible business models. This community service program aimed to strengthen entrepreneurial literacy among Indonesian students in China through Business Model Canvas and financial strategy training. The program was implemented with 18 Indonesian students affiliated with PPIT NUIST, Nanjing University of Information Science and Technology, China, using interactive lectures, case-based discussion, guided practice, and evaluation of Business Model Canvas drafts. The results showed that the training improved participants’ entrepreneurial literacy and business planning skills. The average entrepreneurial literacy score increased from 58.3 ± 8.7 in the pre-test to 84.4 ± 6.2 in the post-test, with an N-Gain score of 0.63, indicating a medium level of improvement. Participants’ understanding of Business Model Canvas increased from 54.7 ± 9.1 to 86.1 ± 5.8, with an N-Gain score of 0.69, while financial strategy understanding increased from 51.9 ± 8.9 to 80.6 ± 6.7, with an N-Gain score of 0.60. All participants completed Business Model Canvas drafts, and the overall drafting skill reached a good category with a mean score of 4.04. These findings indicate that integrating Business Model Canvas and financial strategy can strengthen entrepreneurial literacy and practical business planning skills among Indonesian students abroad. The program offers a replicable model for international community service in entrepreneurship education.
PERAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING DALAM PENGARUH INTENSITAS MODAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE: STUDI PERUSAHAAN IDX30 BEI 2020-2024 Nadia Ayu Safitri -; Suharti
Moneta: Jurnal Manajemen & Keuangan Syariah Vol. 5 No. 1 (2026): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v5i1.18594

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas Modal dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Intervening pada Perusahaan Indeks IDX30 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan.Sampel pada penelitian ini menggunakan teknik purposive sampling dengan perolehan sampel 28 (dua puluh delapan) perusahaan yang tergabung dalam Indeks IDX30. Metode analisis yang digunakan adalah Path Analysis dengan menggunakan program software SPSS 21 dan Sobel Test. Hasil penelitian menunjukkan bahwa Intensitas Modal berpengaruh positif dan signifikan terhadap Tax Avoidance, Profitabilitas berpengaruh positif dan signifikan terhadap Tax Avoidance, sedangkan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Tax Avoidance. Selain itu, Intensitas Modal berpengaruh positif dan signifikan terhadap Ukuran Perusahaan, Profitabilitas berpengaruh positif dan signifikan terhadap Ukuran Perusahaan. Hasil pengujian mediasi menunjukkan bahwa Ukuran Perusahaan mampu memediasi pengaruh Intensitas Modal terhadap Tax Avoidance serta mampu memediasi pengaruh Profitabilitas terhadap Tax Avoidance.
Co-Authors Annisa Fajri Edy Purwanto Nadia Ayu Safitri - Sukamto Verina Citra Ariela