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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Arkhais - Jurnal Ilmu Bahasa dan Sastra Indonesia Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif DEDIKASI PKM Abdimisi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis
Liana Dwi Septiningrum
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Kedisiplinan, Motivasi, Kompetensi, Pelatihan Manajemen Keuangan, Literasi Perencanaan Keuangan dan Perlindungan Guru dalam Pembentukan Budaya Organisasi di Yayasan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (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.v6i1.1708

Abstract

Organizational culture within educational institutions plays a vital role in shaping the behavior, professionalism, and performance of educators and students alike. Yayasan Mutakabbir in Bogor Regency has identified key challenges related to discipline, motivation, competency, financial management, and the protection of teachers as part of its organizational development. To address these issues, a Community Service Program (PKM) titled "Improving Discipline, Motivation, Competence, Financial Management Training, Financial Planning Literacy, and Teacher Protection in Building Organizational Culture at Yayasan Mutakabbir" was conducted. The activity took place on May 28, 2025, involving 15 lecturers from the Bachelor of Accounting Program, Universitas Pamulang, as facilitators. The participants consisted of 50 individuals, including both students and teachers of Yayasan Mutakabbir. The PKM was implemented using a knowledge-sharing method combined with interactive Q&A sessions, ensuring participant engagement and practical understanding. The program was carried out in three main stages: preparation, implementation, and reporting. Topics delivered included discipline building, motivation enhancement, basic financial management, financial planning, and strategies for safeguarding teacher rights. The outcomes of this program demonstrated increased awareness, improved knowledge, and positive behavioral shifts among participants, particularly in terms of financial literacy and organizational values. This activity has laid a strong foundation for the development of a more professional and values-oriented organizational culture within Yayasan Mutakabbir.
Pelatihan Kepemimpinan, Investasi Keuangan dan Dasar Akuntansi Serta Peningkatan Kompetensi, Motivasi dan Kedisiplinan yang Bertujuan untuk Mensosialisasikan Kewajiban Belajar 12 Tahun dan Mengedukasi Mengenai Perlindungan Guru dalam Kegiatan Belajar Pada Siswa-Siswi Yayaysan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy; Indra Wadi; Mhd. Ali Akbar; Sri Indarti
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.v6i2.2058

Abstract

This community service program (PKM) was conducted to address the need for improving students’ and teachers’ understanding of leadership, financial literacy, and basic accounting, while also strengthening competence, motivation, and discipline. Additionally, the program aimed to socialize the importance of the 12-year compulsory education policy and to educate participants about teacher protection in the learning process. The objective of this activity was to enhance knowledge, awareness, and practical skills among students and teachers at Yayasan Mutakabbir, Bogor. The PKM was carried out on April 12, 2026, at Yayasan Mutakabbir Kemang, Bogor. The implementing team consisted of 12 lecturers from Universitas Pamulang, with 23 participants including students and teachers. The methods used in this activity included material presentations, practical exercises, discussions, and question-and-answer sessions. The implementation stages consisted of preparation, execution, and reporting. The results showed increased participant understanding of leadership principles, financial investment basics, and accounting concepts. Participants also demonstrated improved motivation, discipline, and awareness of the importance of continuing education and teacher protection. The interactive approach contributed to active engagement and positive feedback from participants.
Faktor-Faktor Penggerak Tax Avoidance pada Perusahaan Sektor Properti dan Real Estate di BEI : Konservatisme Akuntansi, Intensitas Modal dan Intensitas Persediaan Julian Muhammad Hasan; Liana Dwi Septiningrum
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1687

Abstract

Tax avoidance is a significant concern for governments and regulators, particularly in sectors with substantial financial complexities such as property and real estate. This study aims to empirically investigate the influence of accounting conservatism, capital intensity, and inventory intensity on tax avoidance practices within property and real estate companies listed on the Indonesia Stock Exchange between 2018 and 2022. Using a quantitative descriptive approach and purposive sampling, the study analyzed 65 financial reports. Multiple linear regression analysis was performed using Eviews Version 12 to examine the relationships among the variables. The findings indicate that accounting conservatism, capital intensity, and inventory intensity collectively affect tax avoidance behaviors. However, when analyzed individually, accounting conservatism does not significantly influence tax avoidance, while both capital intensity and inventory intensity show a significant impact. These results suggest that companies with higher capital and inventory intensity may have more opportunities or incentives to engage in tax avoidance. The study highlights the need for regulators and policymakers to consider industry-specific characteristics such as asset structure when designing tax compliance frameworks. Furthermore, the findings contribute to the understanding of how financial reporting policies and operational factors relate to tax avoidance, offering valuable insights for investors, auditors, and tax authorities.
Co-Authors Achmad Luthfi Prawirayudha Annisa Annisa AR Fachrizal Chaery Dewi Rani Gustiasari Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya Eko Sasongko Priyadi Endah Finatariani Fery Citra Febriyanto Indra Wadi Ita Darsita Julian Muhammad Hasan Julian Muhammad Hasan Hasan Khotimatus Sadiyah Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Rizal Saragih Muslim Muslim Nursyirwan , Vivi Iswanti Prima Sadewa Rusdi Rusdi Sasmita Sari Ardaninggar Setianingsih Setianingsih SRI INDARTI Sujarwo Sujarwo Tsarina Zenabia Tubagus Arya Abdurachman Wiwik Hasbiyah AN