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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Dharma Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Akademik Pengabdian Masyarakat Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business
Indah Rahayu Lestari
Universitas Budi Luhur
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The Effect of Capital Intensity, Green Accounting, Capital Structure, And Leverage on Tax Avoidance Safitri, Regita Bunga; Lestari, Indah Rahayu
Jurnal Ekonomika dan Manajemen Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v15i1.4394

Abstract

This study aims to determine the effect of capital intensity, green accounting, capital structure, and leverage on tax avoidance. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in their financial reports and sustainability reports for the period 2020–2024. The sampling technique used in this study is purposive sampling with a final sample of 175 data from 35 companies. The data analysis technique used was multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) software version 22. The results of the study indicate that capital intensity has a negative and significant effect.
OPTIMALISASI KETERBUKAAN INFORMASI DAN PERTANGGUNGJAWABAN PENGURUS KOPERASI SIMPAN PINJAM MELALUI SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN ARUS KAS Dicky Arisudhana; Sugeng Priyanto; Taqwa Putra Budi Purnomo Sidi Hiram; Indah Rahayu Lestari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9829

Abstract

The role of savings and credit cooperatives is fundamental to fostering local economic stability, especially in areas where access to formal financial services is still limited. However, cooperatives face challenges in managing finances effectively through the application of cash flow information utilization via structured and transparent cash flow statements. Therefore, the community service activity carried out took the form of socialization and training on preparing cash flow statements for the administrators of the savings and loan cooperative of residents of RT.003 RW.021 in the GPE Pamulang Timur housing complex, becoming a relevant step to improve managerial capacity, particularly in financial administration management. This activity was implemented using a participatory and collaborative approach through several stages, namely problem identification, field surveys, material preparation, conceptual and practical training on preparing cash flow statements, followed by systematic tracking and evaluation. The assessment indicated improved comprehension and competencies among participants regarding the delivered material. This improvement was evidenced by the rise in mean participant scores, from 53.8 pre-training to 81.3 post-training after the training, indicating a significant improvement in understanding. These findings indicate that socialization and practical training activities contribute positively to improving managerial literacy, particularly in cooperative financial governance. In addition, this activity also encourages increased transparency in cooperative financial management. More informative and easily understandable cash flow statements also enhance member trust and encourage active participation in cooperative management. This increased trust has the potential to reduce internal conflicts and support the sustainability and stability of the cooperative’s financial operations. Keywords: cooperatives; socialization; training; management; finance   Abstrak. Koperasi simpan pinjam (KSP) memiliki peran penting dalam memperkuat perekonomian masyarakat di tingkat lokal, terutama di daerah yang akses terhadap layanan keuangan formal masih terbatas. Namun, koperasi dihadapkan pada tantangan dalam mengelola keuangan secara efektif melalui penerapan pemanfaatan informasi arus kas melalui laporan arus kas yang terstruktur dan transparan. Berdasarkan pertimbangan tersebut, pendampingan pengabdian masyarakat diimplementasikan melalui diseminasi informasi dan peningkatan ketrampilan berupa edukasi dan pelatihan penyusunan laporan arus kas Pengurus KSP RT.003 RW.021, Perumahan GPE Pamulang Timur menjadi langkah yang relevan untuk meningkatkan kapasitas manajerial, khususnya dalam pengelolaan administrasi keuangan. Kegiatan ini dilaksanakan dengan pendekatan partisipatif dan kolaboratif melalui beberapa tahapan, yaitu identifikasi permasalahan, survei lapangan, penyusunan materi, pelatihan konsep dan praktik penyusunan laporan arus kas, serta monitoring dan evaluasi. Hasil evaluasi menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam memahami materi yang diberikan. Hal ini tercermin dari kenaikan nilai rata-rata peserta dari 53,8 sebelum pelatihan menjadi 81,3 setelah pelatihan, yang menunjukkan peningkatan pemahaman yang signifikan. Temuan ini mengindikasikan bahwa kegiatan sosialisasi dan praktik pelatihan memberikan kontribusi positif terhadap peningkatan literasi manajerial, khususnya dalam tata kelola keuangan koperasi. Selain itu, kegiatan ini juga mendorong peningkatan transparansi dalam pengelolaan keuangan koperasi. Laporan arus kas yang lebih informatif dan mudah dipahami berkontribusi pada meningkatnya kepercayaan anggota. Program ini turut mendorong partisipasi aktif anggota dalam pengelolaan koperasi sehingga terbentuk kepercayaan dan motivasi yang lebih tinggi dari anggota. Peningkatan kepercayaan tersebut berpotensi mengurangi konflik internal serta mendukung keberlanjutan dan stabilitas operasional keuangan koperasi. Kata Kunci: koperasi; sosialisasi; pelatihan; pengelolaan; keuangan
Co-Authors Akilah, Maysa Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Iswati, Heni Juninda Putri Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nayadi, Armetha Nidya Kusumawardhany Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rahayu Dwi Anggraini Retno Fuji Oktaviani Ricke Muriadi Rini Amelia, Rini Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Safitri, Regita Bunga Safitri, Silvia Nur Sangian, Angel Martasya Setiawati, Suci Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono