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All Journal Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Manajemen dan Bisnis
Ramdani, Chaeru Syahru
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhasan, Yunus; Ramdani, Chaeru Syahru; Saga, Baharudin; Septanta, Rananda
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3375

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas  dan manajemen laba terhadap Agresivitas Pajak selama periode 2018 – 2022, yaitu diperoleh sebanyak  54 data pada penelitian ini.  Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi dan analisis regresi linier berganda. Pengolahan data menggunakan program SPSS untuk melakukan analisis regrresi linier berganda, koefisien determinasi, uji normalitas, uji multikolinieritas, uji autokorelasi dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa data telah memenuhi asumsi klasik seperti data distribusi normal, tidak terjadi multikolieritas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Dari hasil hipotesis secara parsial Profitabilitas memiliki pengaruh positif signifikan terhadap Agresivitas Pajak dan Ukuran perusahaan serta manajemen laba tidak pengaruh negatif signifikan terhadap Agresivitas Pajak.
Budidaya Tanaman Jagung Sebagai Bisnis Mandiri Latif, Adi Sofyana; Arslan, Rijal; Ramdani, Chaeru Syahru; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1153

Abstract

The purpose of this community service is to provide information on how to increase the potential of natural resources located in the Pondok Miri Pamulang area, which is an area that has quite high potential in the corn plant business in general, but currently it has not been utilized optimally by the surrounding community. Currently, most of the corn plants produced are sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, corn cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintaining nutritional value and increasing economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the people of South Tangerang and take advantage of the harvest of Corn Plants for social welfare which is more durable and can give rise to various innovations in processing the Corn Plant itself in a sustainable manner.
Pengaruh Kesadaran Pajak, Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Arslan, Rijal; Latif, Adi Sofyana; Ramdani, Chaeru Syahru; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1191

Abstract

This researchis armed to knowed taxpayer service and tax officials of tax compliance. The research conducted at Kantor Pelayanan Pajak Pratama in district Temanggung on 2015. This research is casual comparative sample approach taken by insidental sampling technique with a total sample of 101 respondents. Methods pf data collection on issues related to research carried out using a questionnaires, in this form of closed questions the data taken in March 2016. The result of 101 respondents, showed that awareness of taxpayers and tax officials at the Kantor Pelayanan Pajak Pratama in district Temanggung 2015 effect on tax compliance. Calculations that have been done abtained sig value equal to vlue of alpha (0,000. Significance of test result seen probability value of 0,00 < 0,05 so the rejected. This influence he awarenesss of taxpayers and service tax officials simultaneously affect taxpayer compliance significant that the alternative hypothesis (Ha) is accepted. The result showed no significant relationship between awareness of taxpayers and service ta officials on tax compliance.
Pengelolaan Pemanfaatan Nanas yang Ramah Lingkungan dengan Sistem Pengujian Pengendalian Kas Ramdani, Chaeru Syahru; Nurhasan, Yunus; Sahara, Lia Ira; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1445

Abstract

The lack of access to practical knowledge about environmentally sustainable resource utilization and basic financial management among underprivileged students highlights the need for educational outreach programs. In response, a community service activity was carried out at the Pondok Miri Orphanage Foundation in South Tangerang, targeting 50 students as participants. This initiative, organized by 10 lecturers from Pamulang University, aimed to improve the students’ understanding of eco-friendly pineapple processing and introduce them to a simple cash control testing system. The program was structured into three main stages: preparation, implementation, and reporting. The methods applied included interactive lectures, group discussions, and hands-on practice sessions. Through this approach, participants were trained to process pineapples into environmentally sustainable products while learning to track basic financial transactions related to production. The results showed increased participant engagement, improved knowledge, and practical skills in both sustainable processing and cash management. Feedback from the participants and the foundation was overwhelmingly positive, indicating the relevance and impact of the training. This community service not only delivered essential life skills but also contributed to the empowerment and self-reliance of orphaned and underprivileged youth.
Inovasi Ekonomi Kreatif Mengatasi Sampah Plastik dengan Pemeriksaan Sistem Pengendalian Internal Wibowo, Muhammad Eko Ari; Sriarwi, Sriarwi; Septanta, Rananda; Ramdani, Chaeru Syahru
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1447

Abstract

Plastic waste remains a critical environmental issue, particularly in urban and densely populated areas. This community service activity aimed to address the problem of plastic waste through an innovative approach that combines creative economic initiatives with the examination of internal control systems. The activity was conducted at the Dompet Yatim dan Dhuafa Pamulang Dormitory and involved 30 resident students as participants. Ten lecturers from Universitas Pamulang acted as facilitators. The program focused on empowering participants by introducing them to creative economic solutions that transform plastic waste into valuable products while ensuring accountability through internal control mechanisms. The implementation method included presentations of material, interactive discussions, and hands-on practice. As a result, participants gained an understanding of the economic potential of plastic waste recycling and the importance of internal control systems in managing such initiatives effectively. The activity not only enhanced the participants’ environmental awareness but also provided them with practical skills that could be used to support sustainable community-based entrepreneurship. This program contributes to the broader goal of fostering economic independence and environmental responsibility among youth.
Co-Authors Arslan, Rijal Latif, Adi Sofyana Nurhasan, Yunus Saga, Baharudin sahara, Lia Ira SEPTANTA, RANANDA Sriarwi, Sriarwi Wibowo, Muhammad Eko Ari