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Lestari, Jihan
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The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance Lestari, Jihan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.23103

Abstract

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.
The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance Lestari, Jihan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.23103

Abstract

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.
The Design Body Support Pillow Prevent and Reduce Pressure Ulcers Anam, Agus Khoirul; Lestari, Jihan
Health Gate Vol 2, No 4 (2024): October 2024
Publisher : Dewan Pimpinan Daerah Persatuan Perawat Nasional Indonesia Kota Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70111/hg2401

Abstract

Patients with a long duration of bed rest have a potential risk of impaired skin integrity due to prolonged pressure that can lead to the appearance of decubitus. One alternative to prevent decubitus is by giving mobilization over the bed that is tilt right and left every 2 hours with an angle of 30° with a foam pillow as a buffer in bed. This study aims to design a right and left tilt body support pillow as an effort to prevent and reduce the risk of decubitus ulcers in bed rest patients. The method used in this study is Research and Development (R&D) with ADDIE method which consists of five stages which include analysis, design, development, implementation and evaluation. This study was conducted at Mitra Medika Clinic in Blitar Regency with 6 participants and 3 media experts. The results of this study show that the value of product feasibility from expert validators is 98% and from participants is 99%. The results showed the product has met the criteria very feasible based on the assessment of the participants. It is expected that this product can help nurses in maintaining the right and left tilt position as an effort to prevent and reduce the risk of decubitus ulcers in bed rest patients. Keywords: Pressure Ulcer, Body Support Pillow, Design
IMPLEMENTASI ECO-SOSIOENTERPRENEURSIP PADA PEMBUATAN SUPER GELATO DI AZALEA FARM BOYOLALI DENGAN PENDEKATAN R&D Putro, Fanny Hendro Aryo; Prasetyo, Aris Budi; Rohmadi, Yusuf Eko; Setiawati, Donna; Muryanto, Sigit; Aziz, Muhammad Abdul; Lukmana, Dhefi Intan; Lestari, Jihan; Lestari, Istiqomah Dwi; Nurjayanti, Alfilla
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3023

Abstract

Dairy goats are another dairy livestock source, alongside cows and buffalo. Goat milk has its own unique qualities compared to cow's milk. The abundance of goat milk that has not been fully utilized is a current problem for partners. The purpose of this activity is to assist and empower the Azalea Farmers Group (KWT Azalea), as a target partner, in utilizing the abundant goat milk and creating added value for the product, including super gelato ice cream. During the program, participants listened enthusiastically, and there was interaction between the speakers and participants. Participants asked many questions related to the material presented by the speakers. Participants were very pleased with this community service activity and followed it through to the end. The implementation team also gave their best throughout the program. The community service activity on the implementation of eco-socio-entrepreneurship in super gelato production at Azalea Farm Boyolali using an R&D approach was carried out well and smoothly. Partners received benefits from this activity, including processing milk into super gelato ice cream, strengthening business management, and strengthening the website. A recommendation is to reactivate the website to better promote Azalea Farm's processed products.
Co-Authors Agus Khoirul Anam, Agus Khoirul Badingatus Solikhah Donna Setiawati Lestari, Istiqomah Dwi Lukmana, Dhefi Intan Muhammad Abdul Aziz Nurjayanti, Alfilla Prasetyo, Aris Budi Putro, Fanny Hendro Aryo Rohmadi, Yusuf Eko Sigit Muryanto, Sigit