Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Bestari (JPMB) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO)
Sumarsan, Thomas
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Community Service: Digital Accounting and Digital Marketing Training for MSMEs in Desa Baru, Pancur Batu District Nadapdap, Kristanty M.N; Normi, Siti; Sumarsan, Thomas; Saragih, Rintan Br.; Sihite, Duma; Sagala, Farida; Ginting, Mitha C; Melianna, Saur; Gultom, Robinhot; Sianturi, Jeudi A.T.P
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12600

Abstract

This Community Service Program aims to improve the competitiveness of MSMEs in Desa Baru, Pancur Batu District through digital marketing training and accounting digitalization. This training equips participants with the skills to utilize online platforms and social media in product marketing, as well as using digital accounting software for more efficient and accurate financial management. The results of this program show an increase in participants' understanding of the use of digital technology in managing their businesses, which has a positive impact on operational efficiency and increasing market reach. MSMEs in this village are now better prepared to adapt to technological developments and the ever-growing digital market.
The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020) Rumapea, Bonia Ayunita; Sumarsan, Thomas; Simanjuntak, Arthur; Rumapea, Melanthon
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i3.8370

Abstract

Tax is one of the state's rights which is coercive towards society. Income from the state can be increased through the tax system implemented in society. Potential sources of revenue come from the tax revenue system that has been implemented. The purpose of this writing is to analyze the influence of good corporate governance and accounting conservatism on tax avoidance. The type of research used is quantitative. The significance value obtained is 0.008 <0.05, this means that tax avoidance is influenced by accounting conservatism, audit committees, independent commissioners, and institutional ownership. The Adjusted R2 value obtained is 0.331, meaning the contribution of accounting conservatism, audit committee, independent commissioners and institutional ownership is 33.1%.
Co-Authors Arthur Simanjuntak Farida Sagala Ginting, Mitha C Melanthon Rumapea Melianna, Saur Nadapdap, Kristanty M.N Robinhot Gultom, Robinhot Rumapea, Bonia Ayunita Saragih, Rintan Br. Sianturi, Jeudi A.T.P Sihite, Duma Siti Normi, Siti