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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Profita : Komunikasi Ilmiah dan Perpajakan JOURNAL OF APPLIED BUSINESS ADMINISTRATION PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Abdi Masyarakat (JAM) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Journal Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JIPkM Media Akuntansi Perpajakan Journal of Economics and Management Proceeding International Annual Conference Economics, Management, Business, and Accounting
Angela Dirman
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Integration of Solar Power in Hydroponics as Community Empowerment in Meruya Selatan Andika, Julpri; Suwoyo, Heru; Dirman, Angela; Putra, Firoos Safana; Jibran, Alwan
Jurnal Abdi Masyarakat (JAM) Vol 10, No 2 (2025): JAM (Jurnal Abdi Masyarakat) - Maret 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i2.30143

Abstract

The condition of the area in Gang Hijau Swakarya, South Meruya, is that there is still land around residential areas that have not been utilized for greening and also has open land that is very rich in receiving sunlight. However, people have not been able to utilize sunlight as a renewable energy source for electrical energy conversion. If utilized, this can reduce the cost of expenses so that the selling price of the product can be maximized. Therefore, this community service activity is carried out with the aim of increasing food security through developing an efficient and environmentally friendly hydroponic farming system in an urban environment by utilizing renewable energy and introducing and implementing solar cell technology and nutrient control to provide alternative energy sources and optimize agricultural yields. By providing proper nutrition to plants. To achieve these goals, methods and stages such as the implementation of socialization, training, technology application, evaluation and mentoring, and program sustainability are implemented. As a result, Participants from the community expressed a high level of satisfaction with the training methods and technology implementation provided with the average of the standard deviation value was 0.020, close to 0.
Pelatihan Investasi Reksa Dana Syariah untuk Pelajar sebagai Investor Pemula Dirman, Angela; Waluyo, Waluyo; Zamzami, Annisa Hakim
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i2.1538

Abstract

The increasing prevalence of online gaming among students, often linked to online gambling sponsorships, has raised concerns about financial literacy among young individuals. The Indonesian Teachers Association (PGSI) reported that 12,000 students were involved in online gaming with gambling sponsorship, highlighting the urgent need for financial education. Lack of financial literacy makes students vulnerable to the allure of quick wealth promised by online gambling platforms. Therefore, introducing investment knowledge, particularly in Sharia mutual funds, is essential to prevent financial mismanagement. This community engagement program was conducted at Al-Ihsan Vocational High School on February 1, 2024 with 91 participants. The program consisted of two sessions: the first session covered financial investment education, while the second session involved interactive discussions and hands-on practice in online Sharia mutual fund transactions. The objective was to equip students with fundamental investment knowledge, enabling them to make informed financial decisions. By providing structured financial education and training, this initiative aims to foster a generation of financially literate young investors. The long-term goal is to empower students to manage their finances wisely, mitigating the risks associated with online gambling and enhancing their economic resilience.
TAX AVOIDANCE POTENSIAL BASED ON FINANCIAL PERFORMANCE, CSR, AND FIXED ASSET INTENSITY TARMIDI, DEDEN; Dirman, Angela; Yudha, Fairas Panca
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.73043

Abstract

The study objectives to be achieved are to provide understanding and knowledge to the public, especially the government, management, investors and creditors regarding the potential for corporate tax avoidance based on financial performance, corporate social responsibility, and fixed asset intensity and can be used as a reference for further researchers and reference for stakeholders such as management, investors, creditors and the government in making relevant and reliable decisions. The study was conducted with a multiple linear regression approach in testing the hypothesis, and the data collection technique used purposive sampling method. The sample in the study is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange from 2018 to 2022 and has positive profits. The results showed that high corporate financial performance has the potential to minimise tax avoidance, this is because the resources owned by the company are able to encourage the company to pay taxes according to applicable regulations.. While corporate social responsibility or fixed asset intensity has no effect on tax avoidance.
Penguatan Sistem Manajemen Keuangan Melalui Peningkatan Kemampuan Perhitungan Harga Pokok Produksi Dirman, Angela; Sarpingah, Siti; Utami, Siska Widia
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.732

Abstract

In the business world, competition between companies is natural. Each company strives to offer its own unique product offerings. In addition to competing on quality, they also compete on price, as only the highest-quality and lowest-priced products are most sought after and sought after by consumers. Education level, business training, and previous managerial experience can also influence the accounting information reflected in accounting records. Therefore, a lack of education or business management training can make it difficult for entrepreneurs to advance their businesses due to a lack of accurate financial information, leading to ineffective and uncontrolled decision-making. Considering the fact that many small and medium-sized enterprises (SMEs) in the surrounding area are incapable of managing their finances, we were motivated to provide training on calculating COGS and determining selling prices, which can serve as additional knowledge for MSME entrepreneurs. Our community service activities demonstrate Mercubuana University's commitment to the surrounding environment. This is a manifestation of Mercubuana University's efforts to benefit the surrounding community, known as Corporate Social Responsibility (CSR). This community service activity has successfully provided counseling, training, and practical training on calculating the cost of goods manufactured to target partners. The knowledge transfer, covering technological aspects, calculation processes, and preparing simple financial reports, was effective and understood by the participants. Overall, this activity went smoothly and is expected to contribute to improving the economy of the residents of North Kembangan Village.
Pengaruh Pemahaman Pajak, Kesadaran Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Puspitasari, Endah Nurhayati Dwi; Dirman, Angela
Media Akuntansi Perpajakan Vol 9, No 1 (2024): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v9i1.7623

Abstract

Tujuan daripada penelitian ini adalah untuk mengetahui pengaruh yang dihasilkan pemahaman pajak, kesadaran pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Populasi penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Kembangan Jakarta yaitu sebanyak 36.816. Penentuan sampel menggunakan rumus slovin sehingga sampel pada penelitian ini sebanyak 100 responden. Metode yang digunakan adalah metode kuantitatif deskriptif. Teknik analisis data pada penelitian ini menggunakan Structural Equation Model (SEM) dengan bantuan Smart PLS versi 3. Hasil daripada penelitian ini menunjukkan bahwa pemahaman pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, kesadaran pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak.
Pengaruh Corporate Social Responsibility, Leverage, Capital Intensity, dan Inventory Intensity Terhadap Penghindaran Pajak Wulandari, Novi Sri; Dirman, Angela
JUEB : Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v4i1.1366

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, leverage, capital intensity, dan inventory intensity terhadap penghindaran pajak studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, dimana hanya mengambil 22 perusahaan yang memenuhi kriteria dari total 29 perusahaan manufaktur sektor industri barang konsumsi. Sehingga diperoleh 110 data yang digunakan sebagai sampel penelitian. Hasil penelitian menunjukan bahwa leverage berpengaruh terhadap penghindaran pajak. Selanjutnya corporate social responsibility, capital intensity, dan inventory intensity tidak berpengaruh terhadap penghindaran pajak.
COST OF DEBT: THE IMPACT OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS Dirman, Angela
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.527

Abstract

The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding the implications of corporate financial and non-financial factors on cost of debt and can be used as a reference for further researchers as well as a reference for stakeholders (investors, creditors and government) in taking relevant and reliable decisions. The method used is quantitative research with secondary data taken from the financial statements of issuers at IDX with data collection techniques using purposive sampling method. The data analysis used is multiple linear regression. The population in this study were manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange which were carried out for 3 years of observation, namely 2016-2018. The sample was determined by purposive sampling method in order to obtain as many as 60 samples. The analysis technique used is the t statistical test and the classical assumption test which includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that the leverage variable has a positive effect on cost of debt; the variables of profitability, liquidity, managerial ownership, institutional ownership, and independent commissioners did not affect the cos of debt.
PokTan Center : Wujud Inovasi Digital Kelompok Tani “Melati Putih” sebagai Sarana Pemasaran Hasil Tani Berbasis Teknologi Dirman, Angela; Sari, Dwi Wulandari; Kosaman, Ratih Widayanti; Hidayat, Raihan Gusril; Calesto, Mikail Pratama
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 9 No 2 (2025): In Progres
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i2.737

Abstract

Pertanian kota, atau urban agriculture, merupakan konsep pertanian yang dikembangkan dalam konteks kota dan suburban, mencakup berbagai aktivitas mulai dari penanaman tanaman pangan hingga pemeliharaan hewan kecil di lingkungan perkotaan dan sekitarnya. Fenomena pertanian kota (urban agriculture) semakin relevan seiring dengan pesatnya urbanisasi di berbagai belahan dunia, termasuk Indonesia. Kota-kota sering kali menghadapi tantangan seperti berkurangnya lahan hijau dan meningkatnya kebutuhan pangan lokal. Metode-metode pertanian kota yang digunakan meliputi hidroponik, akuaponik, vertikultur, serta pemanfaatan atap gedung maupun ruang terbuka terbatas. Kelompok Tani Melati Putih merupakan salah satu contoh nyata praktik pertanian perkotaan (urban agriculture) yang berkembang secara mandiri di kawasan padat penduduk, tepatnya di RW 03 Pancoran, Jakarta Selatan. Dengan keterbatasan lahan, Kelompok Melati Putih berhasil memadukan berbagai jenis komoditas pertanian dalam satu kawasan yang saling mendukung, sehingga mampu menghadirkan model ketahanan pangan lokal berbasis masyarakat. Pelaksanaan program Pengabdian kepada Masyarakat (PKM) bersama Kelompok Tani Melati Putih berhasil mencapai tujuan yang ditetapkan dalam peningkatan kapasitas manajerial dan pemasaran hasil panen melalui pemanfaatan aplikasi Poktan Center. Melalui metode yang terstruktur, tim PKM berhasil mengidentifikasi kebutuhan kelompok tani dalam pengelolaan data hasil panen, pencatatan keuangan, dan pemasaran, kemudian merancang solusi digital yang sesuai. Fitur-fitur pada aplikasi yang mencakup penginputan hasil panen, manajemen stok, piutang, laporan keuangan, hingga grafik penjualan, terbukti memberikan manfaat signifikan dalam membantu pengurus mengelola usaha dengan lebih rapi, transparan, dan efisien. Hasil evaluasi kegiatan menunjukkan adanya peningkatan keterampilan pengurus dalam menggunakan teknologi digital, yang tercermin dari meningkatnya kemampuan mereka dalam melakukan pencatatan keuangan dan simulasi transaksi.
The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies: Penerapan praktik transfer pricing dan kepemilikan asing dalam strategi penghindaran pajak Dirman, Angela; Utami, Siska Widia; Wahyuni, Putri Dwi; Isnasari, Yovita; Budiansyah, Andi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

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

Abstract

The low tax ratio remains a problem facing Indonesia. The implementation of the self-assessment system creates opportunities for taxpayers and companies to engage in tax avoidance. One frequently debated mechanism is transfer pricing, which allows companies to allocate profits between affiliated entities located in countries with different tax rates without violating tax regulations. This study aims to analyze the influence of transfer pricing and foreign ownership on tax avoidance practices in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study used a quantitative approach with a purposive sampling technique, selecting energy sector companies that did not conduct an initial public offering, reported positive profits, and disclosed related party receivables during the observation period. The results show that transfer pricing and foreign ownership have a positive and significant effect on tax avoidance. This finding indicates that intercompany transactions are used to reduce tax burdens. Furthermore, there is a greater tendency for profit shifting to occur through affiliated companies. These findings enrich the literature on corporate tax behavior and offer implications for policymakers seeking to strengthen tax oversight. Abstrak Rendahnya tax rasio masih menjadi permasalahan yang dihadapi Indonesia. Penerapan sistem self-assessment memberikan peluang bagi wajib pajak dan perusahaan untuk melakukan strategi penghindaran pajak. Salah satu mekanisme yang sering diperdebatkan adalah transfer pricing, yang memungkinkan perusahaan mengalokasikan laba antar entitas afiliasi yang berada di negara dengan tarif pajak berbeda tanpa melanggar ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan kepemilikan asing terhadap praktik penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, dengan sampel berupa perusahaan sektor energi yang tidak melakukan penawaran umum perdana, memperoleh laba positif, serta mengungkapkan piutang pihak berelasi selama periode pengamatan. Hasil penelitian menunjukkan bahwa transfer pricing dan kepemilikan asing berpengaruh positif dan signifikan terhadap penghindaran pajak. Temuan ini mengindikasikan bahwa transaksi antar perusahaan dimanfaatkan untuk menekan beban pajak. Selain itu, terdapat kecenderungan lebih besar bahwa praktik pengalihan laba dilakukan melalui perusahaan afiliasi. Temuan ini memperkaya literatur mengenai perilaku perpajakan perusahaan serta memberikan implikasi bagi pembuat kebijakan dalam memperkuat pengawasan perpajakan.
Influence Of Good Corporate Governance, Profitability And Firm Size To Firm Value Cindy Oktafiani; Angela Dirman
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

This study aims to analyze the effect of Good Corporate governance, Profitability, and Firm Size on Firm Value. The population in this study are CGPI Listings companies listed on the IDX (Indonesian Stock Exchange) in 2017-2021. The samples in this study amounted to 12 companies with 5 years of observation and the total sample size was 60 sample data. Sampling method is done by using purposive sampling method. The data analysis method used in this study is multiple linear analysis with the help of IBM SPSS 25 software. The results of this study indicate that good corporate governance and profitability have a positive and significant effect on firm values, while firm value has a negative and significant effect on firm value.
Co-Authors Afiah Septia Rahmah Annisa Hakim Annisa Hakim Zamzami Budiansyah, Andi Calesto, Mikail Pratama Cindy Oktafiani Deden Tarmidi Erna Setiany Fairas Panca Yudha Giawan Nur Fitria Hidayat, Raihan Gusril Isnasari, Yovita Jibran, Alwan Julpri Andika Kosaman, Ratih Widayanti Ni Putu Gita Destriana Frizky Nurul Ruliyanti Puspitasari, Endah Nurhayati Dwi Putra, Firoos Safana Riaty Handayani Rista Bintara, Rista Roy Budiharjo Sari, Dwi Wulandari Sari, Putri Amilia Siska Widia Utami Siti Sarpingah Suwoyo, Heru Triyani Budyastuti Waluyo Waluyo Wulandari, Novi Sri