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PENGARUH FINANCIAL DISTRESS DAN SALES GROWTH TERHADAP TAX AVOIDANCE Tya Tira Febbyana Ari; Eko Sudjawoto
Adbis: Jurnal Administrasi dan Bisnis Vol 15, No 2 (2021): JURNAL ADMINISTRASI DAN BISNIS 2021
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v15i2.120

Abstract

Penelitian ini bertujuan untuk menguji variabel financial distress dan sales growth terhadap tax avoidance. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 15 perusahaan dengan tiga tahun periode 2017-2019 data tersebut didapat dari Bursa Efek Indonesia (BEI). Hipotesis dalam penelitian ini diuji menggunakan SPSS. Dalam penelitian ini variabel financial distress diukur dengan Altman Z-Score, variabel sales growth diukur menggunakan Growth Opportunity, dan tax avoidance diukur menggunakan CETR. Hasil penelitian menunjukan bahwa ( 1) financial distress tidak berpengaruh terhadap tax avoidance. (2) sales growth tidak berpengaruh terhadap tax avoidance.
PKM OLAHAN IKAN TUNA DESA SITIARJO KEC.SUMBERMANJING WETAN KAB.MALANG JAWA TIMUR Wiyarni Wiyarni; Eko Sudjawoto
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

Partners in the Community Partnership Program (PKM) are micro entrepreneurs making shredded tuna, smoked fish and tuna crackers in Sitiarjo Village Sumbermanjing Wetan District Malang Regency. The raw material for making partner products, namely tuna fish, is obtained from Sendang Biru Beach, which is the biggest auction place for fish in East Java, about 10 thousand tons of tuna and / or tuna fish per year is caught by fishermen on Sendang Biru Beach. The problem faced by partners is the quality of shredded products and their packaging is low so as to make products prone to damage. In addition, the level of productivity is low due to the use of small capacity cooking utensils, managerial skills and knowledge (work), work ethics, marketing management that is understood by partners is very limited and there is no financial recording.The method used during the implementation of this service is the method of active participation between program implementers and partners in providing raw materials and places during the serviceThe solution to solve the problems faced by partners is to design and reduce oil content, increase the capacity of cooking utensils, vacuum sealers, and trainings (entrepreneurship, marketing and bookkeeping).
Pelatihan Kewirausahaan Berbasis Teknologi: Pasar Online Bunyamin Bunyamin; Siti Munfaqiroh; Lailatus Sa’adah; Rina Rahmawati; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesti Deccasari; Marli Marli; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
Jurnal ABM Mengabdi Vol 8 No 1 (2021): Juli
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v8i1.857

Abstract

Tujuan kegiatan ini adalah agar pelaku usaha memiliki pengetahuan tentang aplikasi media promosi dan pemasaran online yang efektif bagi peningkatan penjualan produknya. Permasalahan yang dimiliki pelaku Usaha Kecil Mikro dan Menengah (UMKM) di Kelurahan Mojolangu Kecamatan Lowokwaru Kota Malang yaitu masih menjalankan usahanya dengan sistem tradisional, dan belum memiliki pengetahuan memadai tentang pemasaran secara online serta belum memiliki ketrampilan yang memadai dalam menggunakan media sosial berbasis web. Metode pendekatannya adalah berupa pelatihan kewirausahaan berbasis teknologi pasar online. Hasil pengembangan dan evaluasi kegiatan dapat disimpulkan bahwa terdapat peningkatan pengetahuan dan ketrampilan dalam hal pemanfaatan media berbasis web dengan terwujudnya pasar online sebagai sarana kegiatan promosi dan pemasaran produk mereka.
Cerdas Mengelola Keuangan Rumah Tangga Bagi Ibu-Ibu Kelurahan Mojolangu Kota Malang Bunyamin Bunyamin; Siti Munfaqiroh; Lailatus Sa’adah; Rina Rahmawati; Widanarni Pudjiastuti; Lindananty , Lindananty; Dwi Danesti Deccasari; Marli Marli; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
Jurnal ABM Mengabdi Vol 9 No 01 (2022): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v9i01.1039

Abstract

Family financial planning is a strategy to achieve family financial goals in the short and long term. Good financial planning certainly cannot be separated from good financial management, because good financial management attitudes start from the implementation of good financial attitudes. Partners in this Community Service Program are women in the Mojolangu village, Lowokwaru sub-district, Malang city. The method of implementing this service is the interview, presentation and discussion method. Based on the results of the interviews, it can be concluded that the problems that occurred, namely: (1) lack of public knowledge in managing family finances and also good financial planning. (2) The community has not recorded their results (3) there are still many mothers who lack knowledge about the importance of saving as a priority. The solutions offered in this service are as follows: (1) provide education/knowledge about the importance of how to manage family finances smartly and carefully, (2) the service team provides education/knowledge about the importance of recording and household financial income from business results, (3) the proposing team will provide education / insight related to the importance of knowledge about saving and investment activities.
MENUMBUHKAN JIWA WIRAUSAHA UNTUK MENINGKATKAN KEMANDIRIAN IBU-IBU PKK DESA ARGOSARI Bunyamin Bunyamin; Siti Munfaqiroh; Lailatus Sa’adah; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesty D.; Marli Marli; Rina Rahmawati; Didik Priyo S.; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i7.3981

Abstract

Argosari Village is a village that is very active in making efforts to improve the welfare and economy of its citizens by providing various knowledge and skills, especially for PKK and Karang Taruna women. The results of observations and preliminary interviews showed that most of the people of Argosari village did not know that entrepreneurship is a person's ability to create jobs for himself and others. This service aims to help the community to develop self-confidence, as well as a need for achievement so that a high work ethic arises, and is happy to work hard. The method used is to socialize the program, provide materials, training and mentoring. The result of this service is the increase in participants' skills in sewing bags and masks as well as assembling mask connector materials.
Manajemen Kesehatan Dalam Menghadapi Usia Senja Bunyamin Bunyamin; Siti Munfaqiroh; )Lailatus Sa’adah; Widanarni Pudjiastuti; Lindananty Lindananty; Dwi Danesti; Marli Marli; Rina Rahmawati; Didik Priyo Sugiharto; Zainul Arifin; Yupono Bagyo; Wiyarni Wiyarni; Eko Sudjawoto
Jurnal ABM Mengabdi Vol 10 No 1 (2023): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v10i1.1208

Abstract

An understanding of health is very important, especially for women at an old age,because there have been many changes in bodily functions, muscles, bones andjoints, and respiration so that they are susceptible to health problems. One of theactivities to keep you healthy in dealing with changes in body function is exercise.In this regard, LPPM STIE Malangkucecwara held coaching and mentoringactivities in Mojolangu Village, Lowokwaru District, Malang City. This activityaims to (1) provide health insights to elderly woman about the importance ofexercise (2) provide proper sports knowledge for elderly women. By providinginsight into the importance of exercise for the elderly, it is hoped that it canimprove health, improve quality of life and reduce the need for medicines forelderly women
Peran Literasi Keuangan Dalam Meningkatkan Usaha Masyarakat Disabilitas Perempuan Di Malang Raya Wiyarni, Wiyarni; Pudjiastuti, Widanarni; Sudjawoto, Eko; Wijaya, Sella Septian; Saputra, Damar Auliawan
Jurnal ABM Mengabdi Vol 12 No 1 (2025): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i1.1577

Abstract

In this era of globalization, financial literacy has become an essential skill for all levels of society to achieve economic independence. Moreover, financial literacy skills play an important role in supporting business success, especially for community groups who have limited access to information and economic opportunities, such as women with disabilities. The Community Service Program (PKM) is an effort to reach communities that have received little attention, especially universities and academics. This PKM aims to improve the businesses of women with disabilities in the Greater Malang area. Activities carried out include financial literacy training on the importance of separating personal or household transactions from business transactions in order to measure business progress. It is hoped that this training can improve the businesses of women with disabilities in Greater Malang.