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PELATIHAN DASAR-DASAR AKUNTANSI, KEWIRAUSAHAAN DAN PERPAJAKAN PADA PONDOK PESANTREN NURUL IHSAN Zenabia, Tsarina; Dewi, Eka Kusuma; Saga, Baharuddin
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.105

Tri Dharma College is the three main tasks that must be fulfilled by the academic civilisation of college, one of the forms of implementation of the main task is the execution of devotion to the community (PKM). PKM activities are activities that include the application, development and dissemination of science. The activities of PKM form a collaboration of education and teaching between colleges and community partners. This time, the lecturer of the Accountancy Studies Program of the University of Pamulang organized a PKM at the Nurul Ihsan Pondok Pesantren in Tangerang South Banten. The implementation of the PKM is divided into three material sessions and is carried out by methods of presentation, training and discussion. At the end of the presentation session, questions were answered to the centers included with the award of the doorprize. The PKM activities are expected to complement the training science curriculum in which the centri not only have strong Islamic values but also accounting, entrepreneurship and taxation skills that are useful for self-development.

Budidaya Limbah Kelapa Untuk Wirausaha Masyarakat Kreatif Saga, Baharuddin; Nurhasan, Yunus; Ekarisma, Deny; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1154

The purpose of this community service is to provide information on how to increase the potential of natural resources located in Cerdas berdikari pamulang, which is an area that has quite high potential in the coconut waste plant business in general, but currently it has not been utilized optimally by the local community at this time. , most of the coconut waste plants that are produced are immediately sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, coconut waste cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of coconut waste plants for social welfare which is more durable to give rise to various innovations in processing coconut waste itself in a sustainable manner.

The Influence of Tax Planning, Capital Structure and Sales Growth on Company Value Nurmilah, Nurmilah; Saga, Baharuddin
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3434

This study investigates the impact of tax planning, capital structure, and sales growth on the value of companies listed on the LQ45 index from 2018-2022. Company valuation, reflecting investor perception, is crucial as it predicts future performance and influences shareholder wealth. Tax planning aims to minimize tax liabilities, thereby enhancing net profit. Capital structure, comprising equity and debt, affects financial stability and company growth, while sales growth indicates market competitiveness and revenue potential. Using secondary data from the Indonesia Stock Exchange, this research employs quantitative analysis with EViews12. The hypotheses are tested through t-tests and F-tests. The findings reveal that tax planning and sales growth do not significantly affect company value, while capital structure negatively impacts it. However, when considered together, tax planning, capital structure, and sales growth significantly influence company value. These results highlight the importance of optimal financial management and strategic tax planning in enhancing company valuation and investor confidence. The study contributes to the literature by providing empirical evidence on the relationships between these financial strategies and company value in the Indonesian context.

The Influence of Tax Planning, Capital Structure and Sales Growth on Company Value Nurmilah, Nurmilah; Saga, Baharuddin
Journal Of Accounting Management Business And International Research Vol 4, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i1.3434

This study investigates the impact of tax planning, capital structure, and sales growth on the value of companies listed on the LQ45 index from 2018-2022. Company valuation, reflecting investor perception, is crucial as it predicts future performance and influences shareholder wealth. Tax planning aims to minimize tax liabilities, thereby enhancing net profit. Capital structure, comprising equity and debt, affects financial stability and company growth, while sales growth indicates market competitiveness and revenue potential. Using secondary data from the Indonesia Stock Exchange, this research employs quantitative analysis with EViews12. The hypotheses are tested through t-tests and F-tests. The findings reveal that tax planning and sales growth do not significantly affect company value, while capital structure negatively impacts it. However, when considered together, tax planning, capital structure, and sales growth significantly influence company value. These results highlight the importance of optimal financial management and strategic tax planning in enhancing company valuation and investor confidence. The study contributes to the literature by providing empirical evidence on the relationships between these financial strategies and company value in the Indonesian context.

Pengaruh Kinerja Keuangan dan Kepemilikan Institusional Terhadap Penghindaran Pajak Saga, Baharuddin; Dalimunthe, Ibram Pinondang
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

This paper aims to determine the effect of financial performance and institutional ownership on tax avoidance. The financial performance is proxied into two, which are debt to assets ratio and return on assets. The population in this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2017-2021, as many as 98 companies. The research sample selection technique used purposive sampling method so that 21 companies were selected, with an observation year of 5 years, there were 105 observations in this study. The research method used is an associative method with a quantitative approach. The data analysis technique uses panel data regression analysis with Microsoft Excel and Eviews 12 tools. Data testing used is descriptive statistics, panel data regression model selection, classical assumption test, coefficient of determination, and hypothesis testing. Based on the results of the study, it is known that the debt to assets ratio, return on assets and institutional ownership jointly affect tax avoidance. Partially, debt to assets ratio has no effect on tax avoidance, return on assets affects tax avoidance and institutional ownership has no effect on tax avoidance.

Pemahaman Dasar Akutansi dan Pajak di SMK TECHNO MEDIA, Buaran, Kec.Serpong, Kota Tangerang Selatan, Banten. Saga, Baharuddin; ., Muslim; Sudiyatmoko, Agus
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i2.2861

Techno Media Vocational High School is a school majoring in Broadcasting and Film that develops Editing and Broadcasting science so that understanding of the basics of accounting and tax is still very low. This problem will have an impact on students' ability to make personal and corporate financial decisions as well as entrepreneurial skills. This study aims to provide a basic understanding of accounting and tax at SMK Techno Media, South Tangerang City as a tool in decision making, by evaluating the level of students' understanding of the basics of accounting and tax, and identifying the factors that influence it. This study applies a qualitative method with data collection techniques in the form of interviews, observations, and literature studies by comparing the theories obtained from the basic understanding of accounting and tax. The results of this study indicate that students of SMK Techno Media, South Tangerang City, are very good at socializing the basic understanding of accounting andtax, this is observed in terms of enthusiasm and cooperation of SMK Techno Media students. Students' interest in socialization provides positive thingsin knowledge and practice of financial management up to tax reporting that must be done as Taxpayers. This can be useful for SMK Techno Media students in managing the budget for providing editing and broadcasting tools, information on making accurate financial reports, knowledge of tax and legal compliance, and preparing students to become independent professionals

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