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All Journal JURNAL EDUCATION AND DEVELOPMENT Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Abdi Masyarakat Multidisiplin Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) TOFEDU: The Future of Education Journal Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Abdimas Paspama
Anthoni, LUkman
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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The Effectiveness of Organizational Management in Community Empowerment Programs: A Case Study of the Community Empowerment Institution (LPM) in Rempoa Urban Village Fahmi, Darul; Anthoni, Lukman; Faisal, Rahman
Abdimas Paspama Vol. 3 No. 02 (2025): Abdimas Paspama, 2025, June 2025
Publisher : Abdimas Paspama

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Abstract

This community service program aimed to enhance the effectiveness of organizational management within the Community Empowerment Institution (LPM) in managing community development programs in Rempoa Urban Village, Ciputat Timur, South Tangerang. LPM plays a strategic role in improving social and economic welfare through the planning, implementation, and monitoring of empowerment programs. However, challenges such as limited resources, weak coordination, and unsystematic program structures hinder their effectiveness. The program applied participatory methods including assessments, presentations, discussions, and mentoring involving LPM administrators and community members. Results showed improvements in LPM’s managerial capacity, program planning, stakeholder collaboration, and community engagement. In addition, the program contributed to increasing sustainability, economic independence, and professional credibility of LPM. Nevertheless, issues such as low public participation, inadequate monitoring, and the lack of consistent program documentation were identified. Strengthening internal communication, adopting bottom-up approaches, and building strategic partnerships are recommended. The program concludes that continuous support and adaptive management are essential for long-term community empowerment success.
A Descriptive Analysis Review of the Literature on the Impact of Green Accounting on Sustainable Development Goals (SDGs) Anthoni, Lukman; Winursito, Winursito; Kurniasih , Diah; Cahayasari, Rizki; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1475

Abstract

Competition in the industry is increasing annually, leading industry players to compete in creating high-value-added products, but only a few industries are concerned about the environment. Green accounting has emerged in response to growing environmental concerns, as traditional accounting methods have been deemed inadequate in capturing environmental impacts. This study aims to provide evidence on the impact of implementing green accounting on sustainable development goals (SDGs). The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results indicate that green accounting has a significantly positive effect on Sustainable Development Goals (SDGs).
Pengaruh Profitabilitas, Capital Intensity, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Konsumsi Primer Periode 2018–2023 Tunisa, Dela Zahra; Anthoni, Lukman
Jurnal Akuntansi dan Manajemen Bisnis Vol. 5 No. 3 (2025): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v5i3.2539

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, intensitas modal, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia selama periode 2018–2023. Penelitian ini menggunakan analisis regresi data panel dengan pendekatan Fixed Effect Model (FEM) pada panel seimbang yang terdiri atas 11 perusahaan dengan total 66 observasi perusahaan-tahun. Penghindaran pajak diproksikan dengan Effective Tax Rate (ETR), sedangkan profitabilitas diukur menggunakan Return on Assets (ROA), intensitas modal diukur dengan Capital Intensity Ratio (CIR), dan ukuran perusahaan diukur melalui logaritma natural total aset. Hasil empiris menunjukkan bahwa profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan dengan tingkat profitabilitas yang lebih tinggi cenderung lebih berhati-hati akibat pengawasan pajak yang lebih ketat serta pertimbangan reputasi. Intensitas modal berpengaruh positif dan signifikan terhadap penghindaran pajak, yang menunjukkan bahwa perusahaan dengan proporsi aset tetap yang lebih besar memiliki peluang lebih luas untuk memanfaatkan beban penyusutan sebagai pengurang pajak. Sementara itu, ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak, yang mengimplikasikan bahwa perusahaan yang lebih besar tidak selalu lebih agresif dalam meminimalkan kewajiban pajak, khususnya pada sektor barang konsumsi primer yang memiliki tingkat transparansi dan pengawasan publik yang relatif tinggi. Secara simultan, profitabilitas, intensitas modal, dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak. Temuan ini menegaskan pentingnya struktur aset dalam perencanaan pajak perusahaan serta memberikan implikasi bagi pembuat kebijakan dalam memperkuat strategi pengawasan perpajakan.
Co-Authors A’zzizah, Dewi Budi, Saksono Cahayasari, Rizki Fahmi, Darul Fahrezi, Fahri Faisal, Rahman Kurniasih , Diah Kurniasih, Diah Lukmawati, Putri Puji Puspitasari, Neng Linda ROMENAH, ROMENAH Rosini, Iin Sudirman, Ganefo Tatariyanto, Firman Tunisa, Dela Zahra Umam, Danang Choirul Wardokhi, Wardokhi Winursito, Winursito Yusuf Yusuf Zendrato, Jernih Eli Dekati