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All Journal Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat Jurnal Kimia Terapan Indonesia Jurnal Ecolab Jurnal Akuntansi Jurnal Paradigma Akuntansi JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA
Ngadiman Ngadiman
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Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Engineering Environmental Science Materials Science & Nanotechnology Public Health Social Sciences

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IMPLEMENTASI TEKNOLOGI DIGITAL DITENGAH PANDEMI COVID-19 SEBAGAI INFORMASI DAN PENDORONG UMKM DI KELURAHAN MARGOMULYO SAMBOJA, KABUPATEN KUTAI KARTANEGARA Sjarif Ismail; Muhammad Tajul; Ngadiman Ngadiman; Viter Pernando Limbong; Gerhana Ferina; Hasdianti Rosma; Khoirunnissa Nabila; Muhammad Rizki Rahman Pratama Juan
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 2, Nomor 2, Juli 2021
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1376.651 KB) | DOI: 10.25105/juara.v2i2.9819

Abstract

Since the Covid-19 pandemic, economic growth, especially Micro, Small and Medium Enterprises (MSMEs) in Margomulyo Samboja Village, has been greatly affected, due to the rules for working at home so that people's incomes have decreased and people have not understood the importance of using digital technology to market the product of MSMEs. The 2020 Extraordinary Events Real Work Lecture at Mulawarman University was carried out by students online due to the policy of the University. The activity was carried out by training setup an official website for Margomulyo Samboja Village to promote local MSME products. In addition, they are also taught how to enter the latest news on websites which are carried out online, and redesign the stickers for MSME products to make them look attractive. The village response to this activity is very good, which is known from the evaluation of the assessment to students is very satisfying. In conclusion, the implementation of digital technology in the Margomulyo Samboja Village can reduce barriers to information dissemination to the public and increase the fighting power of MSMEs in the midst of the Covid-19 pandemic.
PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN COMPANY SIZE TERHADAP TAX AVOIDANCE Florencia Florencia; Ngadiman Ngadiman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21456

Abstract

This research aims to analyze the effect of capital intensity, leverage, and company size on tax avoidance. The population in this research are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange for 2016–2019 period. The sampling technique in this research is purposive sampling method with secondary data with a sample of 27 companies, with an observation period of 4 years in a row, so the total is 108 samples. Data analysis method used in this research is multiple linear regression analysis. The results of this research showed that company size has a significant positive effect on tax avoidance. While capital intensity and leverage do not have a significant effect on tax avoidance.
PENGARUH KARAKTERISTIK PERUSAHAAN, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Stefanie Edeline; Ngadiman Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23530

Abstract

This research aims to determine the effect of profitability, firm size, capital intensity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. Determination of the sample using purposive sampling method and obtained data as many as 246 samples with 82 companies that meet the criteria for selecting the sample were observed for 3 consecutive years. The analysis method of this research uses multiple linear regression analysis which is assisted by using the Eviews version 12 program to process the data. The results of this study indicate that profitability and inventory intensity have a significant negative effect on tax aggressiveness. Meanwhile, the variables of firm size and capital intensity do not show a significant effect on tax aggressiveness.
Co-Authors A. T. Karossi Agnes Fitria Ali Pramono Atiek Sumiati Budi Aji Elviera Gamelia Florence Theresia Florencia Florencia Gerhana Ferina Hasdianti Rosma Irfan Dwidya Prijambada Khoirunnissa Nabila Linar Z. Udin Lydiawati Santoso Muhammad Hanafi Muhammad Rizki Rahman Pratama Juan Muhammad Tajul Nur Ulfah Patuan L. P. Siagian Retno Rosariastuti Saudin Yuniarno Siti Harwanti Sjarif Ismail Sofa Fajriah Stefanie Edeline Tigor N. Surawidjaja Viter Pernando Limbong Yetti M.lskandar