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All Journal JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal PKM Manajemen Bisnis Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Journal of Artificial Intelligence and Digital Business Journal of Innovative and Creativity
Sairin Sairin
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Edukasi Pengolahan Bayam sebagai Sumber Pangan Sehat di Masyarakat Saat Ini Rananda Septanta; Baharudin Saga; Khuzaeni Khuzaeni; Sairin Sairin
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2054

Abstract

This Community Service Program (PKM) focuses on education regarding spinach processing as a healthy food source in contemporary society, especially for households. Spinach is widely available but its utilization in daily diets remains limited despite its high nutritional value in Indonesia. The objective of this activity is to increase community knowledge and skills in processing spinach into nutritious food products through community training. The PKM was conducted at Pamulang Permai Housing, Pamulang Barat, South Tangerang on April 11, 2026, involving 10 lecturers from Universitas Pamulang and 20 PKK women participants through preparation, implementation, and reporting stages with coordinated team planning, active community involvement, and structured program execution to ensure effective outcomes and sustainability of activities results. The implementation used presentation, hands-on practice, discussion, and question-and-answer sessions, following preparation, implementation, and reporting stages to enhance understanding supported by practical demonstrations and interactive learning media that encouraged participant engagement and motivation improvement. The results showed increased understanding and enthusiasm among participants in processing spinach into various healthy food innovations and practical skills. Participants were able to apply simple processing techniques and showed interest in continuing healthy food practices at home in future.
THE INFLUENCE OF AUDIT REPORT LAG, AUDIT REPUTATION, AND AUDIT TENURE ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINIONS Ahmad Syauqi; Sairin Sairin; Lia Sahara; Rananda Septanta
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9000

Abstract

This study aims to obtain empirical evidence regarding the influence of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinion. This study was conducted by analyzing the financial statements of companies in the Consumer noncyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 research year. The sample used in this study were Consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period using a purposive sampling technique with predetermined criteria of 125 companies and obtained 39 companies. The number of samples was 39 companies listed on the Indonesia Stock Exchange (IDX) in 20192024 samples with a period of 5 consecutive years and produced 195 data. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are the audit report lag variable as the first variable, audit reputation as the second independent variable, and audit tenure as the third variable. The analysis technique used was logistic regression analysis with the help of E-Views 12. The results of this study indicate that audit report lag, audit reputation, and audit tenure simultaneously influence the acceptance of a going-concern audit opinion. However, partially, audit report lag and audit reputation do not have a significant effect. Audit tenure, on the other hand, significantly influences the acceptance of a going-concern audit opinion. Keywords: Going-Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit Tenure
Pengaruh Leverage, Capital Intensity dan Ukuran Perusahaan terhadap Agresivitas Pajak Tu Bagus Indra Yana; Sairin Sairin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13631

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Capital Intensity, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif dan data sekunder berupa laporan keuangan yang telah diaudit serta laporan tahunan perusahaan. Populasi penelitian terdiri atas 92 perusahaan, dengan sampel sebanyak 13 perusahaan yang dipilih menggunakan metode purposive sampling, sehingga diperoleh 65 observasi. Analisis data dilakukan menggunakan statistik deskriptif dan regresi data panel dengan bantuan EViews 13. Berdasarkan hasil pemilihan model, Fixed Effect Model (FEM) digunakan sebagai model estimasi. Hasil penelitian menunjukkan bahwa secara parsial Leverage dan Capital Intensity tidak berpengaruh terhadap Agresivitas Pajak, sedangkan Ukuran Perusahaan berpengaruh negatif terhadap Agresivitas Pajak. Secara simultan, Leverage, Capital Intensity, dan Ukuran Perusahaan berpengaruh signifikan terhadap Agresivitas Pajak. Hasil penelitian menunjukkan bahwa karakteristik pendanaan, investasi aset, dan ukuran perusahaan secara bersama-sama berperan dalam menjelaskan Agresivitas Pajak pada perusahaan sektor properti dan real estate.
Co-Authors Ahmad Syauqi Andri Priadi Aria Aji Priyanto Baharudin Saga Derita Qurbani Fathorrahman Fathorrahman Fauziah Septiani Gina Fauziah Jamaludin Jamaludin Khuzaeni Khuzaeni Lia Sahara Maghfiroh Yanuarti Oktrima, Bulan RANANDA SEPTANTA Risza Putri Elburdah Shelby Virby Suharni Rahayu Supardi Supardi Suryadi Marthadinata Sutiiman Sutiiman Suworo Suworo Tarwijo Tarwijo Tu Bagus Indra Yana Veta Lidya Delimah Pasaribu Windi Gustia Wardani