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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Sriwijaya Accounting Community Services Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Meita Rahmawati
Fakultas Ekonomi Universitas Sriwijaya, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Differences In The Use of Diagnostic Budget and The Use of Interactive Budget: Case Study of SMEs in Palembang City Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Meita Rahmawati
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.48-58

Abstract

This study aims for analyzing influence styles, use budget diagnostics and interactive proxies for performance companies all at once. For comparing styles, use budget diagnostics and interactive proxies for SMEs in Palembang City. The type of data used is the primary data result of a spreading interview containing a questionnaire and alternative answers given to the respondent, which is SME managers and workers in Palembang City. Population study: there are 155,467 SMEs in Palembang City. Taking samples uses snowball sampling methods and techniques, which yield a determinant sample that yields the total sample of as many as 100 SMEs. Research data analysis techniques This is using the Software Statistical Program for Social (SPSS) version 27 with descriptive statistics and simple linear regression. Research results this show that style use budget diagnostic and interactive no influential performance company, use budget in a manner diagnostic more lots used compared to with use budget in a manner interactive.
Pelatihan Perhitungan Aset pada Home Industri di Desa Muara Penimbung Sri Maryati; Alieftiyani Paramita Gobel; Eko Pebryan Jaya; Meita Rahmawati
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.23

Abstract

Assets play an important role in organizational operations and assets are needed that can be utilized effectively and efficiently in order to support organizational performance and generate income. Considering the importance of assets, management must be proactive in understanding the existence of assets, identifying, calculating and recognizing the assets they own. Muara Penimbung Village, which is a village supported by Sriwijaya University, is familiar with songket MSMEs. The diversity of educational backgrounds and community livelihoods is one of the factors that makes songket MSMEs in Muara Penimbung Village need understanding and knowledge regarding assets
The Effect Of Tax Planning, Tax Avoidance, Tax Aggressiveness, and Deferred Tax Expense on Firm Value Mizvi, Adhiya; Abukosim; Meita Rahmawati
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 3 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i3.1371

Abstract

This research aims to empirically examine the influence of tax planning, tax avoidance, tax aggressiveness, and deferred tax expense on firm value. The population used in this study comprises LQ-45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling method, a sample of 18 companies was selected, with 90 company observations derived from financial reports. Data analysis was conducted using multiple linear regression analysis with SPSS 30 as the analytical tool. The research findings indicate that partially, tax planning, tax aggressiveness, and deferred tax expense have an impact on firm value. Meanwhile, tax avoidance does not have a significant influence on firm value. Furthermore, based on the F statistical test, tax planning, tax avoidance, tax aggressiveness, and deferred tax expense simultaneously have an influence on firm value.
Pengembangan UMKM Melalui Digital Marketing di Kelurahan Karya Jaya II Kecamatan Kertapati Kota Palembang Vivi Usmayanti; Meita Rahmawati; Christian Damar Sagara Sitepu; Fardinant Adhitama; Halia Butra Aini
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rp2tzv57

Abstract

Keterbatasan akses informasi dan teknologi menjadi salah satu kendala utama yang dihadapi pelaku UMKM dalam mengembangkan usahanya. Menyikapi hal tersebut, kegiatan pengabdian kepada masyarakat dilaksanakan di TPA Karya Jaya II dengan fokus pada pelatihan penggunaan Digital Marketing bagi pelaku UMKM. Metode pelaksanaan meliputi penyuluhan, pelatihan praktis, dan pendampingan langsung terkait strategi pemasaran digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam memanfaatkan platform digital untuk mendukung aktivitas bisnis mereka. Peserta menunjukkan antusiasme tinggi, yang tercermin dari partisipasi aktif dan minat dalam mengimplementasikan materi pelatihan ke dalam praktik usaha. Kegiatan ini berhasil menumbuhkan rasa percaya diri pelaku UMKM dalam menghadapi tantangan pasar digital. Program ini menjadi langkah awal dalam mendukung transformasi digital UMKM dan diharapkan mampu berkontribusi terhadap peningkatan omzet serta kemajuan ekonomi lokal di kawasan TPA Karya Jaya II.
The Effect of Capital Intensity, Sales Growth, Inventory Intensity, and Profitability on Tax Aggressiveness (Empirical Study on Food, and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2023) Dio Janitra Rizanta; Emylia Yuniartie; Meita Rahmawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6762

Abstract

This research explores the influence of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Tax aggressiveness is measured using the effective tax rate method. The population of this study consists of food and beverage sub-sector manufacturing firms listed on the IDX during the specified period. The sample was selected using a purposive sampling method, resulting in a total of 101 samples. The data were analyzed using multiple linear regression analysis with the assistance of SPSS 26 software. The results indicate that capital intensity, sales growth, and inventory intensity do not have a significant effect on tax aggressiveness. However, profitability has a significant influence on tax aggressiveness.
Co-Authors Abukosim Abukosim, Abukosim Agil Novriansa Alieftiyani Paramita Gobel Christian Damar Sagara Sitepu Christian Damar Sagara Sitepu Dio Janitra Rizanta Dwirini Dwirini Dwirini Dwirini Dwirini Dwirini Eko Pebryan Jaya Emylia Yuniarti Emylia Yuniartie Fardinant Adhitama Gozali, Efva Octavina Donata Hakiki, Arista Halia Butra Aini Hamzah, Ruth Samantha Inten Meutia Iwan Efriandy Khamisah, Nur Mizvi, Adhiya Muhammad Hidayat Patmawati Patmawati Patmawati Patmawati Relasari Relasari Rochmawati Daud, Rochmawati Ruth Samantha Saggaf, Abdullah Vivi Usmayanti Yusnaini Yusnaini