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Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia) Warsono Warsono; Yuli Ardianto
Jurnal Manajemen dan Bisnis Indonesia Vol 2 No 2 (2015): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2015
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31843/jmbi.v2i2.52

Abstract

This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variable controls :Leverage, Size, Return on Assets (ROA), Capital Intensity and Inventory Intensity. The dependent variable in this study is tax aggressiveness. It was measured by usingproxy :effective tax rate(ETR).CSR has been carried out by using Corporate Social Responsibility Index (CSRI).Data analysis technique has been done by using Moderated Regression Analysis (MRA). The data was processed using SPSS 22. The result shows that CSR has negative influence to tax agressiveness. The higherthelevelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness.Tax incentives is proven and capable to strenghthen the relations between CSR and Tax Aggressivenes. CSR stimultantly tested with the control variables showed similar result that it has negative influence the higherthe levelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Efective Tax Rate
LOYALITAS WISATAWAN DAMPAK KEPUASAN WISATAWAN, PROMOSI DAN SADAR WISATA MASYARAKAT PULAU TIDUNG Dian Riskarini; Yuli Ardianto; Reffy Reffy
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.217

Abstract

Tidung Island is one of the islands in the Thousand Islands and has become a tourist attraction for visitors to enjoy panoramic views, water tourism and underwater reefs. Local people take advantage of this opportunity to be managed independently in an effort to support the tourism potential in their area. This study aims to analyze the loyalty of tourists visiting Tidung Island due to the influence of tourist satisfaction which is supported by promotion and awareness of community tourism. The data used in this study are primary data obtained from questionnaires. The number of samples of 200 respondents using descriptive quantitative purposive sampling method. The data analysis technique used path analysis. The results showed that promotion and awareness of community tourism had a positive and significant effect on tourist satisfaction. Tourist satisfaction has a positive and significant effect on tourist loyalty. Promotion and awareness of community tourism have a positive and significant effect on tourist loyalty. Keywords: promotion, awareness of community tourism, tourist satisfaction, tourist loyalty.
Pelatihan Penyusunan Laporan Keuangan Digital Kepada Rptra dan PKK Rawa Bebek Pulogebang Jaktim Iha Haryani Hatta; Susilawati, Susilawati; Dian Riskarini; Yuli Ardianto; Khalida utami
SULUH: Jurnal Abdimas Vol 4 No 1 (2022): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i1.3373

Abstract

Pembuatan laporan keuangan pada sektor UMKM sangat penting karena selain bisa mengontrol biaya operasional bisnis sehingga mengetahui laba rugi usaha, mengetahui hutang piutang, dan memperhitungkan pajak. Fakultas Ekonomi dan Bisnis Universitas Pancasila bekerja sama dengan RPTRA( Ruang Publik Terpadu Ramah Anak ) dan Pokja III PKK Kp.Rawa Bebek , Kelurahan Pulo Gebang Kota Administratif Jakarta Timur dalam memberikan Pelatihan Administrasi Keuangan Digital. Pelatihan yang diberikan merupakan pelatihan agar RPTRA dan Pokja III PKK dapat memahami bagaimana cara menyusun laporan keuangan atau administrasi keuangan berbasis digital yang simple , mudah dipahami setiap peserta. Metode pelaksanaan dengan melalui kegiatan pengabdian kepada masyarat oleh FEB Universitas Pancasila di sekitar rumah susun Rawa Bebek kelurahan Pulo Gebang Kota Administrasif Jakarta Timur.
Pelatihan Jiwa Kewirausahaan Dalam Mendukung Kewirausahaan Di Kalangan Generasi Z Erwin Permana; Setiarini; Yuli Ardianto; Dian Riskarini; Indra Satria; Satria Yunas; Wasi Widayadi; Salis Musta’ani; Murthada Sinuraya
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.6710

Abstract

Pengabdian kepada Masyarakat Tim Dosen FEB UP yang dilakukan di SMA Negeri 11 Depok bertemakan “Pelatihan Jiwa Kewirausahaan dan Peran Profesi Akuntan dalam Mendukung Kewirausahaan di Kalangan Generasi Z”. PkM diikuti oleh 150 siswa kelas XII Jurusan IPS. Tema tersebut diangkat untuk menjawab kebutuhan generasi Z terhadap kewirausahaan dan diharapkan mampu memotivasi jiwa entrepreneurshipnya serta mampu melihat peluang dan membuka lapangan pekerjaan secara mandiri seiring dengan perkembangan teknologi digital. Kemandirian generasi Z ini juga dalam upaya mencari solusi dalam menghadapi Bonus Demografi . Siswa juga dapat menyadari pentingnya bidang ilmu manajemen dan akuntansi sebagai bekal dalam berbisnis dan berwirausaha. Selain itu dapat mengenal profesi akuntan sebagai profesi yang berperan dalam pelaporan keuangan sebuah usaha.