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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesia Berdaya Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Indonesian Financial Review AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial ABDIMAS Iqtishadia
Sari, Intan Rahma
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS AND CAPITAL INTENSITY ON TAX AVOIDANCE Nurhaliza, Henti; Sari, Intan Rahma
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.685

Abstract

The practice of tax avoidance has gained significant attention in the realm of corporate finance and accounting due to its potential implications for both firms and governments. Tax avoidance refers to the legal minimization of tax liabilities through strategic financial and operational decisions, often involving the utilization of various loopholes and incentives provided by the tax code. This study aims to analyze the determinants of tax avoidance, both from institutional ownership and independent commissioners which are also from capital intensity factors. The method used is quantitative method using secondary data. The population in this study are manufacturing companies in the basic consumer goods sector listed on the Indonesia Stock Exchange in 2017 - 2021. The samples used in this study were 24 companies with an observation period of 5 years in the 2017-2021 period and the number of financial reports sampled in this study amounted to 120. The analysis used is descriptive statistical analysis and panel data regression analysis. The analytical tool used in this research is analysis with the help of the E-views Version 12 program. The results of the research conducted show that simultaneously institutional ownership, independent commissioners and capital intensity affect tax avoidance. Partially, institutional ownership has no effect on tax avoidance, independent commissioners and capital intensity have an effect on tax avoidance.
PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGINDARAN PAJAK: (Studi Empiris pada perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2021) Azis, Azzy Abdul; Sari, Intan Rahma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.290

Abstract

This research seeks to investigate and give empirical data about the partial and simultaneous effects of capital intensity, sales growth, and institutional ownership on tax avoidance. The population of this research consists of food and beverage firms that are listed on the Indonesia Stock Exchange. This inquiry utilizes previously gathered information. Using a method of stratified sampling, data was acquired. This investigation's sample consists of twelve firms. Five years are being discussion, from 2017 to 2021. Multiple linear regression analysis with Eviews version 9 is the method of data analysis used here. According to the study's findings, there is a high correlation between tax evasion and the amount of business capital intensity and institutional ownership, but not with sales growth. Tax evasion is significantly influenced by concurrent study on topics like sales growth, capital intensity, and institutional ownership.
Pengenalan Transaksi Akuntansi Mulai dari Jurnal Umum Sampai Neraca Saldo di SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; W. A., Sri Putri Winingrum
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/m2711787

Abstract

Pengabdian Kepada Masyarakat yang dilakukan di SMK Techno Media, dengan tema Pengenalan Pencatatan Transaksi Akuntansi mulai dari Jurnal Umum sampai Neraca Saldo Di SMK Techno Media. Fokus utama dalam kegiatan PKM ini mengenalkan jurnal umum kepada siswa/i SMK Techno media yang memiliki latar belakang jurusan berbeda. Hal ini bertujuan untuk memberikan siswa/i pengetahuan tentang akuntansi mulai dari jurnal umum sampai neraca saldo. Metode yang digunakan yaitu dengan pemaparan materi dengan memberikan slide-slide power point terkait jurnal umum sampai neraca saldo. Kemudian tanya jawab dan dilanjutkan evaluasi sebelum PK mini berakhir. PKM ini meripakan salah satu Tri Darma Perguruan Tinggi yang diharapkan dapat memberikan pemahaman lebih tentang akuntansi  serta menumbuhkan minat siswa/i untuk memilih jurusan akuntansi di jenjang perkuliahan nantinya.
Edukasi Menabung Sejak Dini Di RA Tunas Cendekia Alinayah, Siti; Najmah, Keisha Zaimatun; Rohmawati, Siti; Sari, Intan Rahma
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 4 (2024): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i4.954

Abstract

Edukasi kegiatan menabung bagi anak RA bertujuan untuk memberikan peran positif serta pengenalan nilai uang pada anak usia dini dengan melatih mereka pada pola hidup budaya menabung, menumbuhkan rasa tanggung jawab, dan disiplin dalam mengelola keuangan untuk meningkaRAan kesejahteraan mereka di masa depan. Sasaran edukasi menabung ini adalah anak-anak RA Tunas Cendekia. Kegiatan edukasi ini dilakukan dengan memberikan pemaparan materi yang berbentuk teori yang berkaitan dengan menabung, tanya jawab, ice breaking dan memberikan anak-anak celengan digambar sebagai alat pembelajaran. Kegiatan ini dipantau melalui kerja sama kepala sekolah, guru untuk -guru RA dan orang tua murid. Hasil pengabdian ini semoga dapat menumbuhkan kebiasaan menabung pada generasi muda indonesia selanjutnya yang pada akhirnya dapat memberikan suatu kontribusi bagi bangsa dan negara.
Akuntansi Dasar di Era Generasi Z pada Siswa/I SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; Winingrum W. A., Sri Putri
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31737

Abstract

In this modern era, innovation and dynamic thinking are needed to develop a particular field. The previous generation of people had high hopes for Gen Z to make positive changes in everyday life. The innovations and thoughts of the Gen Z group are often expressed in the professional world. The problems faced by Millennials and Generation Z are almost the same, namely not being able to manage finances properly. A dynamic lifestyle coupled with a lack of knowledge of good financial management makes it difficult for millennials and Z people to manage their finances according to their priority needs. According to the 2021 OCBC Financial Index & Nielsen IQ study, only around 16% of Indonesia's population has an emergency fund. This means that there are still many young people who have not been able to set aside their income for an emergency fund. Even though this emergency fund is very important if something unexpected happens in the future. Another study from Deloitte in 2022 found that nearly half of Gen Z (46%) and Millennials (47%) in the world finance their needs solely relying on their salary that month. The same study found that more than a quarter of Gen Z (26%) and Millennials (31%) in the world are unsure of being able to retire comfortably because the income of the younger generation is used more to finance current living needs and cannot set aside for future needs. . Therefore, today's young generation, to manage and control their finances, really needs the role of accounting in their daily lives. So that the income earned and expenses incurred can be more controlled and can be used as material for self-evaluation of finances as well as for the benefit of the company where they work.
Pengaruh Komisaris Independen, Capital Intensity Dan Financial Distress Terhadap Konservatisme Akuntansi Putri, Lestari; Sari, Intan Rahma
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2115

Abstract

This research aims to test and prove the influence of independent commissioners, capital intensity and financial distress on accounting conservatism” (Empirical Study on LQ 45 index companies listed on the BEI for the 2018-2023 period).The type of research used is a quantitative method. The type of data used is secondary data in the form of financial reports of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2018-2023. Samples were collected using the purposive sampling method. The number of companies that met the research sample criteria was 15 companies out of 45 companies with a research period of 6 years of observation, so that a total of 90 research samples were obtained. Data processing using the Eviews 10 Statistical Program. Next, carrying out various tests including descriptive statistical tests, panel data model tests, model selection tests, classical assumption tests and hypothesis tests. So the research results prove that independent commissioners, capital intensity and financial distress simultaneously influence accounting conservatism. Independent commissioners partially influence accounting conservatism. capital intensity influences accounting conservatism. Financial distress has no effect on accounting conservatism.
Pengaruh Intellectual Capital Dan Kebijakan Dividen Terhadap Return Saham Atikazahra, Arhaditha Qorina; Sari, Intan Rahma
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital dan Kebijakan Dividen terhadap Return Saham pada perusahaan sektor consumer non cyclicals tahun 2019 – 2023. Variabel bebas pada penelitian ini yaitu intellectual capital, dan kebijakan dividen, variabel terikat yaitu return saham. Metode penelitian yang digunakan adalah metode kuantitatif, sumber data yang digunakan adalah data sekunder. Teknik yang digunakan dalam penelitian ini teknik purposive sampling. Populasi yang digunakan dalam penelitian ini perusahaan sektor consumer non cyclicals yang terdaftar di BEI tahun 2019 – 2023 dan jumlah laporan yang dijadikan sampel pada penelitian ini berjumlah 65. Teknik analisis data yang digunakan adalah uji statistik deskriptif, pemilihan data panel, uji asumsi klasik, dan uji hipotesis dengan bantuan program pengolahan statistik Eviews versi 12. Hasil pengujian secara parsial menunjukan bahwa variabel intellectual capital (X1) tidak berpengaruh terhadap return saham, dan variabel kebijakan dividen berpengaruh terhadap return saham, sedangkan hasil pengujian secara simultan menunjukan bahwa variabel intellectual capital, dan kebijakan dividen secara bersamaan tidak berpengaruh simultan terhadap return saham (H3 ditolak).
Pemberdayaan Kader Posyandu Desa Sungai Tandipah untuk Mencegah dan Mengendalikan Stunting [Empowering Posyandu Cadres in Sungai Tandipah Village to Prevent and Control Stunting] Kurniawati, Darini; Yuliana, Fitri; Aryani, Norsarida; Putri, Marcelina; Tania, Maria Amelinda; Subhi Hartanto, Ahmad Ridho; Salsabila, Tasya Salsa; Sari, Intan Rahma
Indonesia Berdaya Vol 6, No 4 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251289

Abstract

Abstract. Sungai Tandipah Village experienced a spike in stunting sufferers from stunting screening activities held at the Banjar Regency level. From the Sungai Tabuk 3 Health Center area, Sungai Tandipah Village had the highest stunting rate. There was a 30% stunting incidence rate. Therefore, efforts were made to prevent and control this stunting. The objectives and focus of this activity were to: Increase the knowledge and skills of Posyandu cadres about herbal nutraceutical products, Tui Na massage and correct anthropometric measurements for stunting detection, Provide training in making herbal nutraceutical products of celery leaves with carrots along with chicken protein that children like in meeting toddler nutrition, Train cadres in Tui Na Massage practices and increase the knowledge and skills of cadres for education to parents of toddlers at Posyandu to increase toddler appetite and improve toddler sleep effectiveness. There was a 100% increase in cadre knowledge and skills for Tui Na massage and 57% for cadre knowledge and skills for herbal nutraceutical products and anthropometry. Posyandu cadres know and can practice Tui Na massage for toddlers and make herbal nutraceutical preparations that are liked by toddlers, children and adults. Abstrak. Desa Sungai Tandipah mengalami lonjakan angka penderita stunting dari kegiatan skrining stunting yang diadakan Tingkat kabupaten Banjar. Dari wilayah Puskesmas Sungai Tabuk 3, desa Sungai Tandipah paling tinggi angka stunting. Terdapat 30% angka kejadian stunting. Oleh karena itu dilakukan upaya untuk mencegah dan mengendalikan stunting ini. Tujuan dan fokus kegiatan ini adalah untuk : Meningkatkan pengetahuan dan ketrampilan  kader posyandu tentang produk nutraseutikal herbal ,  pijat Tui Na dan pengukuran antoprometri yang benar  untuk deteksi stunting, Memberikan pelatihan dalam pembuatan produk nutraseutikal herbal daun seledri dengan wortel bersama protein ayam  yang disukai anak dalam memenuhi nutrisi balita, Melatih kader praktek Pijat Tui Na dan meningkatkan pengetahuan dan keterampilan kader untuk edukasi kepada orang tua balita di posyandu untuk meningkatkan nafsu makan balita dan meningkatkan efektifitas tidur balita. Terdapat peningkatan pengetahuan dan ketrampilan kader sebesar 100% untuk pijat Tui Na dan 57% untuk pengetahuan dan keterampilan kader untuk produk nutraseutikal herbal dan antopometri. Kader posyandu mengenal dan bisa mempraktekkan pijat Tui Na untuk balita dan membuat sediaan nutraseutikal herbal tapi disukai baik balita , anak maupun orang dewasa.
Pengenalan Pembukuan dalam Bentuk Buku Besar dan Neraca Saldo pada SMK Techno Media W A, Sri Putri Winingrum; Sari, Intan Rahma; Muliyani, Muliyani
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.497

Abstract

Pembukuan merupakan salah satu keterampilan dasar yang wajib dikuasai oleh siswa jurusan akuntansi di Sekolah Menengah Kejuruan (SMK), khususnya di SMK Techno Media. Pengenalan pembukuan dalam bentuk buku besar dan neraca saldo bertujuan untuk membekali siswa dengan pemahaman praktis mengenai siklus akuntansi dasar yang dimulai dari pencatatan transaksi ke jurnal umum, pemindahbukuan ke buku besar, hingga penyusunan neraca saldo sebagai dasar laporan keuangan. Melalui kegiatan ini, siswa diperkenalkan pada konsep debit dan kredit, klasifikasi akun, serta cara menyusun dan memeriksa keseimbangan antara total saldo debit dan kredit. Metode yang digunakan mencakup kombinasi teori, simulasi transaksi bisnis sederhana, dan praktik langsung baik dengan perangkat lunak akuntansi maupun lembar kerja manual. Dengan pendekatan tersebut, siswa diharapkan mampu memahami keterkaitan antar komponen dalam siklus akuntansi serta dapat menerapkannya dalam konteks nyata, baik di dunia kerja maupun kewirausahaan. Pengenalan ini menjadi fondasi penting untuk materi lanjutan seperti laporan keuangan, analisis transaksi, dan pengendalian internal. Secara keseluruhan, kegiatan ini berkontribusi dalam meningkatkan kompetensi, ketelitian, kedisiplinan, serta kesiapan siswa menghadapi tantangan di bidang akuntansi.
Pelatihan Perhitungan Harga Pokok Produksi Sebelum Mendirikan Usaha Mardiana, An-Nisa; Maulan, Denisah; Nafisah, Dinda; Romdhoni, Fadli; Sari, Intan Rahma
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 8 (2025): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i8.3247

Abstract

Tingginya angka kegagalan usaha pemula mencapai 50% dalam dua tahun pertama disebabkan kesalahan penetapan harga (Kemenkop UKM, 2024). Hal ini beresiko menyebabkan kerugian struktural. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman komponen Harga Pokok Produksi (HPP), Harga Pokok Penjualan, dan Break Event Point (BEP/titik impas), melatih perhitungan biaya melalui studi kasus riil agar dapat menetapkan harga jual yang rasional serta meningkatkan profitabilitas. Metode pelaksanaan berupa penyuluhan, pelatihan, dan simulasi perhitungan keuangan berbasis bahan baku, tenaga kerja, dan overhead. Hasil pengabdian menunjukkan bahwa setelah pelatihan, mitra mampu menyusun perhitungan Harga Pokok Produksi, Harga Pokok Penjualan dan BEP serta menetapkan harga jual yang lebih kompetitif dan realistis. Selain itu, mitra menyadari pentingnya pencatatan biaya dan pengendalian produksi sebagai bagian dari manajemen usaha. Kesimpulannya, edukasi tentang HPP dan BEP sangat diperlukan sebelum mendirikan usaha agar pelaku bisnis dapat membuat keputusan yang tepat. Disarankan agar pelatihan lanjutan dan evaluasi dampak perhitungan keuangan dapat diberikan secara berkala.
Co-Authors Agustin, Mega Widia Alinayah, Siti Aryani, Norsarida Atikazahra, Arhaditha Qorina Azis, Azzy Abdul Crissiana, Sri Nitta Fitri Yuliana, Fitri Fitriyah Fitriyah Handayani, Asih Jelanti, Desi Kurniasih, Tuspeni Kurniawati, Darini Lilis karlina, Lilis Mardiana, An-Nisa Maulan, Denisah Muliyani Muliyani Mulyani Mulyani Nafisah, Dinda Najmah, Keisha Zaimatun Nurhaliza, Henti Peshar, Fateh Rizkiah Putri, Lestari Putri, Marcelina Romdhoni, Fadli Salsabila, Tasya Salsa SITI ROHMAWATI Subhi Hartanto, Ahmad Ridho Tania, Maria Amelinda W A, Sri Putri Winingrum W. A., Sri Putri Winingrum Winingrum W. A., Sri Putri Winingrum W.A, Sri Putri Winingrum W.A., Sri Putri Winingrum, Sri Putri