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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimisi Jurnal PKM Manajemen Bisnis PROGRESIF QISTINA: Jurnal Multidisiplin Indonesia Jurnal Nusa Akuntansi
Adi Sofyana Latif
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENINGKATAN LITERASI KEUANGAN PADA MASYARAKAT DESA CIGUDEG DALAM PEMBUATAN LAPORAN KEUANGAN SEDERHANA (Komunitas Pengusaha Berjenjang Produk Oriflame) R Ai Lutfi Hidayat; Juitania Budiono; Fitri Sagantha; Andri S; Adi Sofyana Latif
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.3877

Abstract

The problem that is owned by entrepreneurs who are members of the tiered oriflamm product community in Cigudeg village is the lack of understanding of recording financial statements, especially simple financial statements. The service team decided to provide continuous training for 1 month which was divided into 3 periods, namely the 13th of 20.20 and October 27, 2019. This continuity needs to be done to provide a deeper effect for the trainees so that the trainees can maximize the training material to be reversed in the business being run, so that all income and expenses can be neatly recorded, which in turn can find out how much money you get each month. The material will be provided by Pamulang university lecturers who are experienced in teaching Accounting. In addition, the determination of sources is also based on the background of each instructor so that the instructor can provide teaching materials in a way that is easily understood by the trainees so that the trainees can capture the concepts in recording financial statements simply and apply these records in conducting their business with recording every day. Provision of teaching materials continuously has not given maximum results as the service team expected, so it was decided that training needs to be held longer and in-depth again to have a significant influence on the ability of entrepreneurs who are members of the oriflamme community so that the bookkeeping can be run by each member of both lines above and below the line in the community in the village of Cigudeg. Keywords: Simple financial repor; Financial literacy
Membentuk Jiwa Kewirausahaan yang Inovatif Saat Ini Rananda Septanta; Rijal Aslan; Adi Sofyana Latif; Elloni Shenurti
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 2 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v2i2.708

Abstract

Tujuan pengabdian kepada masyarakat ini ialah untuk memberikan informasi tentang cara menjadi pemain di bisnis kewirausahaan saat ini tentunya indonesia saat ini banyak produk maupun jasa saat ini yang layak untuk di publikasikan dan juga di jual oleh masyarakat sehingga mendapatkan keuntungan yang maksimal. Selain itu memberitahukan, dan menghimbau kepada seluruh masyarakat untuk dapat menambah jumlah orang yang melakukan kewirausahaan serta melakukan inovasi sehingga bisa menambah bisnis produk dan jasa yang ada serta juga sesuai lingkungan tersebut tentunya saat ini sehingga bisa diterima oleh masyarakat banyak, serta tidak melanggar ketentuan hukum yang berlaku. Metode pengabdian kepada masyarakat ini ialah seminar, diskusi, dan psikotes. Populasi dalam kegiatan pengabdian kepada masyarakat ini ialah sebanyak 50 orang yang semuanya merupakan masyarakat di kawasan buaran tangerang selatan. dari pengabdian kepada masyarakat ini ialah seluruh peserta memahami, dan merapkan seluruh materi dan diskusi yang terjadi pada saat acara berlangsung sehingga tujuan bisnisnya tercapai yakni memaksimalkan keuntungan yang ada melaluli produk dan jasa yang sudah dihasilkan sesuai kebutuhan yang ada.
INCREASING CUSTOMER LOYALTY THROUGH SERVICE QUALITY AND CUSTOMER SATISFACTION IN THE DIGITAL ERA Adi Sofyana Latif; Teguh Setiawan Wibowo; Tanti Widia Nurdiani; Erina Alimin; Yayat Suharyat
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9060

Abstract

This research is motivated by the importance of consumer loyalty for companies. This study aims to determine and analyze the effect of service quality and customer satisfaction on customer loyalty in the Digital Era. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 consumers using a random sampling technique. Collecting data using questionnaires distributed to consumers. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using excel and SPSS. The results of this study indicate that 1) Service quality has a positive and significant effect on consumer loyalty in the digital era, 2) Customer satisfaction has a positive and significant effect on customer loyalty in the digital era, and 3) Service quality and customer satisfaction have a positive and significant effect on customer loyalty in the digital Era. The findings of this study indicate that if companies want to increase consumer loyalty, companies must also improve service quality and customer satisfaction in the digital era.
Meningkatkan Kesadaran Masyarakat tentang Manfaat Tanaman Jahe sebagai Investasi Produktif dalam Bisnis Chaeru Syahru Ramdani; Adi Sofyana Latif; Lia Ira Sahara; Rananda Septanta
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.v6i2.2011

Abstract

This community service (PKM) activity was conducted to address the limited public awareness regarding the economic and health benefits of ginger plants, particularly as a productive investment opportunity. Ginger, as a widely available medicinal plant, has significant potential to be developed into a sustainable small-scale business. Therefore, this program aimed to increase community understanding and motivation to utilize ginger cultivation as a source of income and entrepreneurship. The PKM was carried out at the Pamulang Orphanage Foundation, South Tangerang, on April 18, 2026. The activity involved six lecturers from Pamulang University and was attended by 26 participants, consisting of children and teachers. The implementation methods included material presentation, hands-on practice, interactive discussions, and question-and-answer sessions. The program was conducted in three stages: preparation, implementation, and reporting. The results showed a significant increase in participants’ knowledge and interest in ginger cultivation and its economic value. Participants were actively engaged and demonstrated enthusiasm during practical sessions. They gained insights into simple cultivation techniques and business opportunities related to ginger-based products. In conclusion, this PKM activity successfully enhanced community awareness and provided practical knowledge on utilizing ginger as a productive investment.
Pengembangan Strategi Pemasaran Buah Jeruk untuk Meningkatkan Penjualan dan Kesejahteraan Masyarakat Adi Sofyana Latif; Rananda Septanta; Khuzaeni Khuzaeni; Ahmad Syauqi
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.v6i2.2017

Abstract

The marketing of citrus fruit products in local communities faces challenges related to limited promotion strategies and low consumer awareness which impact sales performance and community welfare especially in small scale community based agricultural marketing in rural settings contexts. Objective: This community service program aims to develop effective citrus fruit marketing strategies to increase sales and improve the welfare of the community through training and community engagement activities and sustainable development goals. Methods: The PKM activity was conducted at the Pamulang Orphan and Yatim Foundation in South Tangerang on April 11, 2026, involving five lecturers from Universitas Pamulang and 23 participants consisting of children and teachers from the orphanage foundation using presentation practice discussion and question and answer methods through preparation implementation and reporting stages and interactive evaluation to ensure effective understanding with pre and post evaluation assessments of knowledge gain results. Results: The program increased participants' understanding of marketing concepts and practical skills in promoting citrus products fostering enthusiasm for entrepreneurship and contributing to potential improvements in sales and community welfare leading to increased motivation among participants demonstrating improved marketing awareness practical application skills in real contexts.
Pengembangan Budidaya Sawi sebagai alternatif untuk Meningkatkan Ketahanan Pangan Masyarakat Siarwi Siarwi; Adi Sofyana Latif; Yunus Nurhasan; Rananda Septanta
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.v6i2.2023

Abstract

Food security remains a critical issue, particularly in urban areas where limited land availability restricts agricultural activities. One practical solution is the cultivation of fast-growing vegetables such as mustard greens (sawi), which can be grown in small spaces using simple techniques. This community service program aimed to enhance the knowledge and skills of local residents, especially women, in cultivating mustard greens as an alternative strategy to strengthen household food security. The program was conducted at Pamulang Permai Housing, West Pamulang, South Tangerang, on April 11, 2026. It was implemented by 10 lecturers from Pamulang University and involved 20 participants from the local PKK women’s group. The methods used included lectures, hands-on practice, discussions, and question-and-answer sessions. The implementation followed three main stages: preparation, execution, and reporting. The results indicated a significant improvement in participants’ understanding of mustard green cultivation techniques and their ability to apply these practices independently at home. Participants showed high enthusiasm during practical activities and demonstrated readiness to utilize limited yard space for food production. This activity contributed positively to increasing awareness of household-level food security and promoting sustainable urban farming practices.
PENGARUH INTENSITAS MODAL DAN FINANCIAL PERFORMANCE TERHADAP TAX AVOIDANCE Sisca Widya Prasasti; Adi Sofyana Latif
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.346

Abstract

This study aims to identify and examine the effect of capital intensity and financial performance on tax avoidance. A quantitative approach was used in this research, utilizing secondary data obtained from the companies annual financial statements during the period 2019–2023. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 87 companies. The research sample was selected using a purposive sampling method, resulting in 15 companies. The analysis methods used in this study include descriptive statistical analysis and panel data regression, assisted by EViews version 12 software. The results of the simultaneous test indicate that capital intensity and financial performance, when tested together, have a simultaneous influence on tax avoidance. Meanwhile, the partial test results show that capital intensity has no significant effect on tax avoidance, while financial performance has a significant effect on tax avoidance.
PENGARUH UKURAN PERUSAHAAN, KONEKSI POLITIK DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP TINGKAT AGRESIVITAS PAJAK Alviana Yunita Layli; Adi Sofyana Latif
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.354

Abstract

This study aims to examine and prove the influence of company size, political connections, and institutional ownership structure on the level of tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with secondary data obtained from annual reports and company financial reports. The research sample was selected using a purposive sampling technique, with a total of 70 observations. The analytical method used is multiple linear regression analysis, and data processing was carried out using E-Views 13 software. The results of the study indicate that partially, the company size variable has no effect on tax aggressiveness, political connections affect tax aggressiveness, and institutional ownership structure affects tax aggressiveness. These findings imply that political connections and ownership structure play an important role in corporate tax management practices. The results of the study simultaneously show that company size, political connections, and institutional ownership structure together influence tax aggressiveness.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, TRANSFER PRICING TERHADAP TAX AVOIDANCE Icha maya anggraeni; Adi Sofyana Latif
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.358

Abstract

This study aims to empirically determine and test the influence of Corporate Social Responsibility, Capital Intensity, Transfer Pricing on Tax Avoidance. This type of research uses a quantitative approach with secondary data taken from the company's annual financial statements for the period 2019 - 2023. The population in this study are Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019 - 2023 with a total population of 90 companies. The sampling technique used is purposive sampling and obtained a sample of 11 companies. The data analysis technique uses panel data regression using E-views version 12. The results of the simultaneous test show that Corporate Social Responsibility, Capital Intensity, Transfer Pricing on Tax Avoidance have a simultaneous effect. The results of the partial test show that Corporate Social Responsibility does not affect Tax Avoidance. Capital Intensity affects Tax Avoidance, Transfer Pricing does not affect Tax Avoidance.
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak Muhammad Eko Ari Wibowo; Chaeru Syahru Ramdani; Adi Sofyana Latif; Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1349

Abstract

Tax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness.
Co-Authors Ahmad Syauqi Alviana Yunita Layli Andri S Chaeru Syahru Ramdani Elloni Shenurti Erina Alimin Fitri Sagantha Icha maya anggraeni Juitania Budiono Khuzaeni Khuzaeni Lia Ira Sahara Muhamad Eko Ari Wibowo Muhammad Eko Ari Wibowo Nurarifah Dwiyuniar R Ai Lutfi Hidayat RANANDA SEPTANTA Rijal Arslan Rijal Aslan Sapta Setia Darma Siarwi Siarwi Sisca Widya Prasasti Tanti Widia Nurdiani Teguh Setiawan Wibowo Yayat Suharyat Yunus Nurhasan