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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan JURNAL GIZI INDONESIA bionature Sinergi Jurnal Perlindungan Tanaman Indonesia Gender Equality: Internasional Journal of Child and Gender Studies JURNAL KEGURUAN JURNAL INTEGRASI MODELING: Jurnal Program Studi PGMI JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Arsir Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah TEKTRIKA - Jurnal Penelitian dan Pengembangan Telekomunikasi, Kendali, Komputer, Elektrik, dan Elektronika Jurnal de jure Journal of Aquaculture and Fish Health International Journal for Educational and Vocational Studies Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL MUTIARA AKUNTANSI Jurnal Wacana Ekonomi Majalah Ilmiah Warta Dharmawangsa Jambura Journal of Electrical and Electronics Engineering Akbis: Media Riset Akuntansi dan Bisnis e-NARODROID Spektrum Sipil Jurnal EMA (Ekonomi Manajemen Akuntansi) AGRISCIENCE Journal Economic and Strategy (JES) ABDI EQUATOR Kontigensi: Jurnal Ilmiah Manajemen ETNIK : Jurnal Ekonomi dan Teknik Indonesian Journal of Earth Sciences Al Khidma: Jurnal Pengabdian Masyarakat CHEDS: Journal of Chemistry, Education, and Science Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Makara Journal of Technology Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Jurnal Peradaban Masyarakat (JPM) SAINSTECH: Jurnal Penelitian dan Pengkajian Sains dan Teknologi Journal of Economic and Social Empowerment Jurnal ABDIMAS MUTIARA Jurnal Geografi LIngkungan Tropik (Journal of Geography of Tropical Environments) Bina Bahari : Jurnal Pengabdian Kepada Masyarakat Spectrum: Multidisciplinary Journal South East Asian Management Concern Journal Jurnal Cakrawala Maritim Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Penyuluhan Pembangunan Joong-Ki Nidhomiya: Research Journal of Islamic Philanthropy and Disaster PROCEEDINGS CONFERENCE ON DESIGN AND MANUFACTURE AND ITS APPLICATION JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Budianto Budianto
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ANALISIS PENGARUH NIM, BOPO, LDR, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Budianto, Budianto
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 3 No. 1 (2021): JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

The purpose of this study was to simultaneously and partially analyze the influence of NIM, BOPO, LDR, leverage and company size on the financial performance of the banking companies in the Indonesia Stock Exchange with modal intellectual as moderating variable and also to analyze the influence of modal intellectual in moderating the relationship between NIM, BOPO, LDR, leverage and company size on the financial performance of the banking companies in the Indonesian stock exchange. The population of this study was all of the 32 banking companies listed/ registered in the Indonesia Stock Exchange during the period of 2014-2018. Twenty four (26) banks were selected to be the samples for this study through purposive sampling method with 120 observations. The data obtained were analyzed through multiple linear regression analysis and residual analysis. The data used in this study were the secondary data in the form of financial reports of the banking companies listed in the Indonesia Stock Exchange during the period 2010-2014. The results of hypothesis test showed that simultaneously NIM, BOPO, LDR, leverage and company size had significant influence on the financial performance of banking companies (ROA) and also partially NIM, BOPO, LDR, company size that had significant influence on the financial performance of banking companies (ROA) but only leverage did have in significant influence on the financial performance. The result of this study also showed that modal intellectul as moderating variable have influence significant.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Purba, Rolita C.; Budianto, Budianto; Siagian, Ernita
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 3 No. 2 (2021): JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

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Abstract

Pelaku pasar modal menggunakan informasi laporan keuangan sebagai tolak-ukur atau pedoman dalam melakukan transaksi jual-beli saham di suatu perusahaan karena laporan keuangan tersebut merupakan cerminan dari kinerja keuangan perusahaan, penelitian ini bertujuan untuk mengetahui pengaruh tatakelola perusahaan terhadap kinerja keuangan perusahaan.Teknik sampling yang digunakan adalah purposive sampling, jumlah sampel akhir sebanyak 30 perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Metodeanalisis yang digunakan adalah analisis regresi linear sederhana data panel menggunakan SPSS 24.00. Berdasarkan hasil penelitian menunjukan bahwa tatakelola perusahaan idak berpengaruh dan tidak signifikan terhadap kinerja keuangan perusahaan. Disarankan kepada penelitian selanjutnya jika ingin menindaklanjuti mengenai tatakelola perusahaan dan kinerja keuangan perusahaan atau dengan topic penelitian sejenis dapat diharapkan menambahkan variable lain, seperti variabel kepemilikan institusional. Bagi investor yang akan menanamkan modalnya di perusahaan industri dasar dan kimia hendaknya menjadikan laporan keuangan yang menjadi citra kinerja keuangan perusahaan sebagai acuan dalam mengambil keputusan..
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF PADA PERUSAHAAN SUBSEKTOR BASIC MATERIALS WADAH DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019- 2023 Purba, Rolita Christina; Budianto, Budianto; Jaya, Indra; Sumbayak, Rani Fransiska Saragih; Barasa, Nuryustina
JURNAL MUTIARA AKUNTANSI Vol. 10 No. 2 (2025): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v10i2.6562

Abstract

Penelitian ini merupakan penelitian kuantitatif. Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan, profitabilitas, leverage dan intensitas modal berpengaruh terhadap Tarif Pajak Efektif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan perusahan subsektor basic materials yang terdaftar di BEI periode 2019-2023. Teknik pengambilan sampel menggunakan Teknik purposive sampling. Jumlah sampel yang diolah adalah 9 perusahaan dalam lima tahun pengamatan dengan keseluruhan data observasi sebanyak 45 sampel. Data dianalisis menggunakan regresi linier berganda dan diolah menggunakan SPSS version 26. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, dan intensitas modal secara parsial tidak berpengaruh terhadap tarif pajak efektif sedangkan leverage berpengaruh positif signifikan terhadap tarif pajak efektif. Secara simultan ukuran perusahaan, profitabilitas, leverage dan intensitas modal berpengaruh terhadap tarif pajak efektif.
Sosialisasi dan Pendampingan Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh) Atas Transaksi Klinik Kesehatan Pada Klinik Pratama Harapan Jaya Rolita C. Purba; Budianto Budianto; Indra Jaya; Rani Fransiska Saragih Sumbayak; Nuryustina Barasa
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2814

Abstract

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.
Strategi Pengembangan dan Pemasaran Usaha Sablon Kaos “Esbe Clothing” di Kabupaten Bojonegoro Budianto Budianto
JOURNAL OF ECONOMIC AND SOCIAL EMPOWERMENT Vol. 6 No. 1 (2026): JOURNAL OF ECONOMIC AND SOCIAL EMPOWERMENT
Publisher : Program Studi Ekonomi Pembangunan

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Abstract

Abstract This community service program focuses on empowering women entrepreneurs in Desa Kepuharjo, Karangploso District, Malang Regency through social selling training. The program is a continuation of previous entrepreneurship training led by Ibu Zulaikah, where the group successfully started a brownie baking business. However, they face challenges in digital marketing knowledge and effective communication skills to build consumer relationships. The main problems are low understanding of digital marketing strategies, particularly in using social media to increase sales, and limited skills in effective communication with consumers. To address these issues, the program provides comprehensive training in social selling strategies, including digital platform utilization for product promotion. The methods include socialization, training, technology implementation, and continuous mentoring. The program successfully achieved significant outcomes: participants' digital marketing knowledge scores increased from 45% to 85%, 90% of participants demonstrated proficiency in creating quality visual content, and 100% established active online business accounts. Product innovation resulted in 3 new brownie flavor variants per participant, with an average 30-50% increase in monthly sales within the first three months. Through this training, women entrepreneurs in Desa Kepuharjo have become more economically independent and improved their family's quality of life.
Integrasi Pembelajaran Al-Qur’an, Edukasi Parenting dan Pengembangan Kreativitas Anak dalam KKN pada Salah Satu TPQ di Karawang Salwa Salwa; Atik Sufi Amanallah; Salma Salma; Nur Ainah; Zulfa Ummu Salamah Suharto; Budianto Budianto
Al Khidma: Jurnal Pengabdian Masyarakat Al Khidma Vol. 6 No. 2 April - Juni 2026
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/ak.v6i2.6450

Abstract

Program Kuliah Kerja Nyata (KKN) pada salah satu TPQ di Karawang dilaksanakan sebagai bentuk nyata pengabdian masyarakat yang memadukan kegiatan pembelajaran Al-Qur’an, edukasi parenting, dan pengembangan kreativitas anak. Program ini lahir dari hasil pengamatan awal yang menunjukkan adanya variasi kemampuan baca-tulis Al-Qur’an santri, tingkat keterlibatan orang tua yang masih belum optimal dalam mendampingi pendidikan keagamaan anak di rumah, serta terbatasnya ruang aktivitas kreatif yang tersedia di lingkungan TPQ. Untuk menjawab tantangan tersebut, pelaksanaan KKN difokuskan pada tiga aspek utama, yaitu pendampingan intensif pembelajaran Al-Qur’an menggunakan metode Nurul Bayan yang telah lama digunakan di TPQ tersebut, penyelenggaraan seminar parenting yang menghadirkan materi praktis bagi orang tua, serta pelaksanaan kegiatan kreatif berbasis nilai-nilai Islami yang disesuaikan dengan usia santri. Program yang berlangsung selama 13 hari ini melibatkan kurang lebih 40 santri dan 25 orang tua, serta menekankan pentingnya kolaborasi antara mahasiswa, lembaga pendidikan nonformal, dan keluarga dalam mendukung proses pembelajaran keagamaan yang berkelanjutan di lingkungan TPQ.
Sosialisasi dan Implementasi Coretax DJP untuk Mendukung Kepatuhan Pajak Pegawai Klinik Pratama Harapan Jaya Medan Rolita C. Purba; Budianto Budianto; Indra Jaya; Rani Fransiska Saragih Sumbayak; Nuryustina Barasa
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 3 No. 2 (2026): Juni: Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahte
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v3i2.3373

Abstract

Tax compliance is an important aspect in supporting the optimization of state revenue. The Directorate General of Taxes (DJP) has developed Coretax as a digital-based tax administration system to improve efficiency and transparency. However, socialization is still needed so that taxpayers, including employees of Klinik Pratama Harapan Jaya Medan, understand and are able to implement it. This community service activity aims to improve employees' understanding and tax compliance through socialization and implementation of the Coretax DJP system. The implementation method uses Participatory Action Research (PAR) combined with socialization, training, and mentoring (coaching clinic) approaches. The results show an increase in participants' understanding of the Coretax system, particularly in the processes of registration, reporting, and monitoring tax obligations. Employees also showed increased readiness to apply the system in personal tax reporting. This activity is expected to ensure that the implementation of Coretax DJP can continue to be applied consistently within Klinik Pratama Harapan Jaya Medan, thereby increasing employee tax compliance sustainably and supporting national tax digital transformation. Keywords: Socialization, Implementation, Coretax, DJP, Tax Compliance.
Co-Authors Aang Wahidin Abi Rafdi Haidi Adara Maysa Ananta Pasa Ade Irawaty Tolago Adrianus Woghe Agung Wibawa Ahmad Sarwadi, Ahmad Ainah, Nur Aji Damanuri Ali Imron As, Ali Imron Amanallah, Atik Sufi Aminulloh, Izuddin Nur Andi Andriana Andi Irwan Nur, Andi Irwan Andi Zulfiana Arifin Matoka Arumsari, Nurvita Atik Rubiati Atik Sufi Amanallah Az-Zahra, Aura Barasa, Nuryustina Basuki, Danang Dwi Budi Sawitri C. I. Sutrisno Cici Darmayanti Dewi Susiloningtyas Dhani, Alife Ahmad Dhika Aditya Purnomo Diah Madusari, Benny Doddy Setiawan Dwivani, Clarentia Enggar Dyah Nailufah Haryanti Ervita Rahma Budiyarti Fahrurrozi, Ashari Fahrurrozi, Fahrurrozi Fais Hamzah Falikhatun Falikhatun, Falikhatun Faoji, Ahmad Fathulloh fathulloh Feri, Zefki Okta Fipka Bisono Fitra Fitra, Fitra Ginting, Rika Mei Hayani Gunawan Gunawan Hanifah, Lilik Harijadi, Karina Hariyanto Soeroso Helena Sitorus, Helena Heny Suprastyani Heri Enjang Syahputra Herison, Catur Herlina Herlina Heroe Wijanto Hura, Hidayati I Putu Arta Arta Wibawa I Putu Sindhu A I Wayan Yasa, I Wayan I. K. Suastika Ifan Wiranto Ilham Ramadhan Nasution, Ilham Ramadhan Indra Harwanto P Indra Jaya Indra Jaya Irdam Riani, Irdam Ita Izlina Jali, Wa Joni Pranata Kharismawan Dwi Febrianto KHOIRUN NISAK Laila, Julianto Lanto Mohamad Kamil Amali Linayati M. Jundy Auzan Fanony Meida Perwira Antartika Moch.Izzul Fikri Hidayah Moh Kamil Amali, Lanto Mohammad Bahrus Syakirin Muditha, I GD Nyoman Muhamad Ari Muhammad Dimyati Muhammad Idris Muhammad Naufal Rafi Muhammad Ramli Mukhtar Latif Mulyadi, Roni Mulyasari, Julisa Ginti Munier, Muhammad Taswin Ningsih, Marsudi Lestari Noor, Fauzian Nugroho, Oppie Eka Dian Nur Ainah Nuryustina Barasa Okticah, Anggi Owen De Pinto Simanjuntak Prabowo, Fadillah Pranowo Sidi Primaningtyas, Widya Emilia Purba, Rolita C. Purba, Rolita Christina Purnama, Yessa Satria Chandra Purwanti, Eny Wahyuning Putu Sindhu Asmara Qomarotun Nurlaila, Qomarotun Rachmawati, Fifi Ayu Dwi Ramdhani, Fathiya Fitri Rani Fransiska Saragih Sumbayak Rena Riza Umami Renanda Nia Rachmadita Renika Hasibuan Rikardus Watu Rina Maulina Rita Suhadi Rizal Indrawan Rolita C. Purba Roziqin, Roziqin Ruswandi, Andi Said, Rian Mohamad Salma Salma Salwa Salwa Sandy Amrullah Sardi Sardi Sari, Miliza Mayang Sebrina Sidqi Shavira Setiadi, Hafid Siagian, Ernita Simanjuntak, Owen De Stanly W. Alexander Suhirmanto Suhirmanto Sumardiyono Sumardiyono Sumbayak, Rani Fransiska Saragih Suparjo Supriatna Supriatna Suryanti Suryanti Suryatman, Tina Hernawati Susilo, Joko Hadi Syahira Diphda Elvira Tri Yusufi Mardiana Ukkasah, Sangga Aritya Uswatun Hasanah Wahyudi Wahyudi Warsodirejo, Pandu Prabowo Wijianto, Heri Ariadi Yasin Mohamad Yenni Okfrianti Yusak, Yuniarti Zulfa Ummu Salamah Suharto