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All Journal Bantenese Jurnal Pengabdian Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Al-Muraqabah: Journal of Management and Sharia Business Santri: Journal of Student Engagement FENOMENA: Journal of Social Science Al-Muhasib: Journal of Islamic Accounting and Finance Welfare: Jurnal Pengabdian Masyarakat
Saka, Dijan Novia
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Variabel Moderasi Transparansi dalam Perspektif Akuntansi Syariah Saka, Dijan Novia; Istighfa, Rieva Madyna
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 2 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i2.71

Abstract

Tax avoidance and transparency activities influence the value of the company because taxation is a reduction of profits. The smaller the profit obtained, the greater the tax paid. On the one hand, if the level of transparency of the company is high, it can reduce the level of managerial opportunistic behavior. So that the impact of this will benefit the company and its shareholders. This study aims to examine how the impact of tax avoidance and transparency on company value. Where the result is tax avoidance has a significant effect of 0.000 <0.05 and the t-test value of 6.149> 2.048 on the company's value, so the tax avoidance variable has a significant negative effect on firm value. While transparency has a significant effect of 0.001 <0.05 and for the t-test value of 3,649 > 2,048 on Company Value. So that the transparency of its influence is positive on the value of the company, the higher the level of transparency of the company doing tax avoidance, the higher the value/price of the company.
THE IMPACT OF VILLAGE ONLINE MARKETS ON INCREASING THE INCOME OF SMALL AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA Saka, Dijan Novia; Efendi, Rofik; Sari, Widya Ratna; Subandono, Agus; Ilham Haq, Muhammad Alfasa
International Journal of Cultural and Social Science Vol. 7 No. 2 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i2.1279

Abstract

This study aims to analyze the impact of village online markets on increasing the revenue of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The development of digital technology has driven changes in consumer shopping behavior, making village online platforms a strategic alternative for MSMEs in expanding market access. The research method used was a quantitative approach, collecting data through questionnaires from MSMEs, and analysis using simple regression/PLS-SEM to test the relationship between the use of village online markets and increased revenue. The results show that village online markets have a positive and significant impact on increasing MSME revenue. The use of digital platforms allows MSMEs to reach a wider range of consumers, reduces marketing costs, and increases the competitiveness of local products. These findings emphasize the importance of strengthening digital literacy and supporting technological infrastructure in villages as key to local economic sustainability.
Co-Authors Agustina, Vina Klarista Alim, Bagus Muhamadin Anam, Choiril Artamevia, Whina Avinka, Dhabita Reyna Dianis Desi Wulandari, Desi Dina, Ulfi Fawaid, M. Wildan Hidayah, Wulan Rizky Ilham Haq, Muhammad Alfasa Istighfa, Rieva Madyna Lestari, Erawati Dwi Mirza, Azrul Azlan Iskandar Moch. Zainuddin Mutafarida, Binti Noh, Mohd Shahid Mohd Nufus, Wulan Fitria Khayatun NURIL HIDAYATI Puspitaningrum, Ririn Tri Rofik Efendi Rosidah, Fatkhur Santoso, Moh Fathoni Santoso, Moh. Fathoni Sari, Widya Ratna Sariati, Ning Purnama Sholikin, Wahyu Sofiastuti, Nurriza Subandono, Agus Utama, Yopi Yudha Yuliani Yuliani Zaenuddin, M. Zakiyah Zulfa Rahmah Zunaidi, Arif