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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Jadi, Pramuji Handra
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Penelitian Kualitatif melalui Web Seminar Qadri, Resi Ariyasa; Firmansyah, Amrie; Jadi, Pramuji Handra; Setiawan, Tommy Avif
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i3.6865

Abstract

This is a form of community service activity carried out by Polytechnic of State Finance STAN lecturers for students, lecturers, and other interested parties. The form of activities carried out is qualitative research training. This activity aims to provide education in making good qualitative research. The implementation of this activity was carried out through a web seminar because of the outbreak of Covid-19 which made it was impossible to carry out the activities face to face. The organizer of this activity is the Department of Accounting, Polytechnic of State Finance STAN. This activity was attended by students, lecturers and various other parties who came from all regions of Indonesia, from Aceh Province to Papua Province. The implementation of community service activities consists of several stages. The initial stage of the implementation of this activity is the planning stage through discussions in internal teams and between the team and the campus as the organizer to meet the expectations of participants and the organizer's target outcomes. The second stage is the implementation of activities in the form of delivery of material from one team member. The final stage is a follow-up on the implementation of the activity in the form of further discussion with participants who need additional explanations related to exposure. Based on participant's feedback delivered through the evaluation link, the results of community service activities indicate that the understanding of the participants has improved so that it can support the preparation of qualitative research projects.
Financial Reporting Quality, Tax Avoidance, Debt Maturity, and Investment Efficiency: The Moderating Role of Corporate Social Responsibility Disclosure Sukarno, Riandi Satria; Firmansyah, Amrie; Jadi, Pramuji Handra; Fasita, Eta; Febrian, Wahyudi; Sismanyudi, Deddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.23676

Abstract

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.
Co-Authors Amrie Firmansyah Fasita, Eta Febrian, Wahyudi Qadri, Resi Ariyasa Setiawan, Tommy Avif Sismanyudi, Deddy Sukarno, Riandi Satria