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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Eastasouth Journal of Effective Community Services Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Rizkyana, Fitrarena Widhi
Akuntansi Manajemen, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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DETERMINATION OF THE EFFECTIVE TAX RATE (ETR) Rizkyana, Fitrarena Widhi
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4323

Abstract

The objective of this paper is to empirically investigate the effect of growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations on the effective tax rate (ETR) of manufacturing companies in Indonesia. With 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021, the authors use the multiple linear regression method to identify the critical drivers of ETR. Using the purposive sampling method, 81 samples of companies with 258 units of analysis. The results confirm that ETR is significantly explained by the growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations. In the case of manufacturing companies, growth rate, audit quality, and political connections are significantly driving ETR negatively, while chief financial officer (CFO) expertise and company foreign operations are significantly driving ETR positively. However, tangible assets are not significant drivers of ETR. The implications of this study show that political connections and company growth can achieve low ETR levels.
SOSIALIASASI TERKAIT INKUBATOR BISNIS BAGI ULTRA MIKRO (UMi) DI KABUPATEN SEMARANG Sari, Maylia Pramono; Ulya, Laila Llistiana; Rizkyana, Fitrarena Widhi; Murtini, Henny; Utaminingsih, Nanik Sri; Anggareta, Dhela Septian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23026

Abstract

Kebangkrutan Ultra Mikro (UMi) sering terjadi dan menandakan kelemahan dalam pengelolaan usaha para pelaku UMi sehingga harus memperhatikan faktor-faktor yang diperlukan untuk dapat bertahan dalam usahanya. Hal serupa juga sering terjadi di Kabupaten Semarang. Persoalan UMi yang kurang memahami proses bisnis patut menjadi alasan yang sering ditanyakan. Identifikasi ide dan peluang bisnis, manajemen pemasaran, manajemen produksi, pengelolaan keuangan, dan legalitas usaha menjadi kendala UMi. Hal tersebut bisa terjadi karena ketidakmampuan manajemen UMi dalam memahami proses bisnis akibat tidak adanya rencana bisnis. Berdasarkan rincian permasalahan yang dihadapi para pelaku UMi, maka permasalahan yang dihadapi sangat komprehensif. Untuk mengatasi permasalahan tersebut, diperlukan sosialisasi dan bimbingan teknis yang nyata kepada UMi di Kabupaten Semarang.Solusi dari permasalahan tersebut adalah perlunya pengabdian kepada masyarakat melalui sosialisasi dan bimbingan teknis terkait inkubasi usaha. Salah satu pendekatan yang dapat digunakan adalah proses inkubasi bisnis yang meliputi pra inkubasi, inkubasi, dan pasca inkubasi, yang diakhiri dengan penilaian berupa rapor hasil kegiatan inkubasi bisnis. Pendekatan ini dinilai mampu mengatasi permasalahan bisnis di UMi. Pendekatan ini mudah diterapkan dan memberikan penilaian yang menunjukkan UMi naik kelas sehingga memberikan keuntungan besar bagi manajemen UMi.
Optimizing Micro-Enterprise Management in the Candi Community to Improve Well-Being and Business Sustainability Jati, Kuat Waluyo; Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Fatimah, Tiara Saharani
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.34024

Abstract

Ultra-micro enterprises (UMi) in Candi Sub District face fundamental challenges that hinder their business growth, including difficulties in determining an accurate cost of goods sold (COGS), weak financial management, low awareness of the importance of product branding, and limited business legality ownership. This community service program aimed to enhance the managerial capabilities of business owners through interactive training, direct mentoring, and continuous evaluation. The implementation methods included lectures, discussions, QnA sessions, simulations, and mentoring, carried out in three stages: needs analysis, training implementation (COGS and financial management, personal branding, and business legality), and follow-up evaluation and mentoring. The results show an increase in participants' ability to calculate COGS by considering all production costs, which is reflected in a 20.6% increase in understanding based on the pre-post test, as well as the application of simple financial management through the practice of separating business and personal finances which has begun to be implemented by 35 participants. Participants were also able to build a more professional brand identity by developing logos, taglines, packaging, and consistent social media strategies. Additionally, there was an increased awareness of the importance of business legality as a gateway to financing and broader market opportunities. This program has had a positive impact on participants’ professionalism, competitiveness, and business sustainability, and it has the potential to serve as a model for empowering similar business communities.
Co-Authors Anggareta, Dhela Septian Anis Susanti Athoillah Athoillah, Athoillah Atta Putra Harjanto Dwi Fatmasari Fatimah, Tiara Saharani Haidar, Arif Agus Hasan Mukhibad Henny Murtini Himmatina, Dina Nur Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jati, Kuat Waluyo Kiswanto Kiswanto Kuat Waluyo Jati Lestari, Tiara Dwi Linda Agustina Maylia Pramono Sari Meliana, Rini Muhammad Ihlashul'amal Nanik Sri Utaminingsih Pertiwi, Meilani Intan Pinasti, Enggarningtyas Retno Prabowo Yudo Jayanto Pratiwi, Meilani Intan Primadhani Dyah Larasati Suyatno Richatul Jannah Risanda Alirastra Budiantoro Rr. Sri Handayani Sari, Alda Permata Tinambunan, Cecilia Ardani Ulya, Laila Llistiana Warsito Kawedar