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p-Index From 2020 - 2025
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All Journal Abdimas Universal Journal of Ekonomics, Finance, and Management Studies
PURWO ATMOJO
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Religion Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pendampingan Pencatatan Informasi Keuangan Menggunakan Aplikasi Akuntansi Berbasis Android (SIAPIK) untuk Meningkatkan Administrasi Keuangan UMKM Satriawaty Migang; Yanzil Azizil Yudaruddin; Dwi Susilowati; Wiwik Saraswati; Purwo Atmojo; Ziad Nazila Hakil Udhma; Munawaroh Munawaroh
Abdimas Universal Vol. 4 No. 1 (2022): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i1.363

Abstract

This community service aims to transfer knowledge to the public regarding knowledge and skills for MSME actors in Balikpapan City to compile financial reports for Small, Micro and Medium Enterprises (MSMEs) using the SIAPIK application issued by Bank Indonesia. The first steps of this service activity use tutorial and workshop methods to explain in theory and practice how to prepare financial statements using the SIAPIK application in recording financial transactions in accordance with SAK EMKM. Second, assistance was carried out regarding the recording of financial transactions through the use of the SIAPIK application to MSMEs in Balikpapan City.
Pengaruh Return on Assets, Arus Kas Operasi dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023 Selin; Purwo Atmojo; Ika Makherta S
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6864

Abstract

This study aims to determine the Effect of Return on Assets, Operating Cash Flow and Institutional Ownership on Tax Avoidance in Energy Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period. The sampling technique in this company uses purposive sampling. The data analysis techniques used in this study are Linear Regression Analysis, Classical Assumption Test, Determination Test and Hypothesis Test using the SPSS 25 application. Based on the results of the research that has been carried out, it shows that Return on Assets and Operating Cash Flow have no effect on Tax Avoidance, while Institutional Ownership has an effect on Tax Avoidance.
Co-Authors Dwi Susilowati Ika Makherta S Munawaroh - Satriawaty Migang Selin Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Ziad Nazila Hakil Udhma