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All Journal DEDIKASI PKM Jurnal Mahasiswa Manajemen dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Perwira Journal of Economics and Business (PJEB)
Syamsul Asmedi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MEMBANGUN JIWA WIRAUSAHA YANG KREATIF, INOVATIF DAN MANDIRI DI USIA MUDA PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Syarifudin Syarifudin; Syamsul Asmedi; Hari Stiawan; Napisah Napisah; Siti Mundiroh
DEDIKASI PKM Vol 2, No 2 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i2.9766

Abstract

Minimnya lapangan pekerjaan serta rendahnya angka penyerapan tenaga kerja ditambah dengan adanya pandemic Covid-19 yang menambah angka pengangguran karena adanya gelombang besar PHK membuat wirausaha menjadi salah satu solusi guna mengurangi angka pengangguran tersebut. Pendawa center merupakan lembaga usaha yang dibangun oleh pondok pesantren lembaga bina santri mandiri guna mengakomodasi kegiatan wirausaha para santriwan dan santriwati. Dengan adanya lembaga tersebut diharapkan santriwan dan santriwati dapat menjajal kemampuan berwirausahanya. Fasilitas yang telah disediakan tersebut memang sudah seharusnya dimanfaatkan dengan baik dan dikembangkan agar menjadi lebih besar. Pengembangan usaha tentu saja tidak mudah, namun dengan jiwa usaha yang kreatif, inovatif dan mandiri, setiap tantangan akan dapat dihadapi. Karena adanya pandemic Covid-19, kegiatan pengabdian ini dilakukan secara daring melalui media zoom. Meskipun demikian antusiasme para peserta tidak menjadi surut, peserta sangat antusias dalam mengikuti workshop webinar yang dibuktikan dengan banyaknya pertanyaan dalam sesi diskusi. Karena keterbatasan waktu pada pelaksanaan kegiatan pengabdian online, diharapkan kegiatan ini dapat dilanjutkan kembali untuk membimbing para santriwan dan santriwati menumbuhkan jiwa wirausaha yang kreatif, inovatif dan mandiri.
PENGARUH SALES GROWTH, CAPITAL INTENSITY DAN KEBIJAKAN UTANG TERHADAP AGRESIVITAS PAJAK Ariani, Adila; Syamsul Asmedi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1291

Abstract

This study aims to analyze the effect of Sales Growth, Capital Intensity, and Debt Policy on tax aggressiveness (an empirical study on Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2019-2023). This quantitative research utilizes secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial reports. The sampling method used in this study is purposive sampling, resulting in a sample of 35 companies from a total of 129 Consumer Non-Cyclicals sector companies over five years, yielding 175 data samples. The analysis employed is Panel Data Regression Analysis using EViews 12. The results indicate that, simultaneously, sales growth, capital intensity, and debt policy have an effect on tax aggressiveness. Partially, each of the three independent variables tested—Sales Growth, Capital Intensity, and Debt Policy—has an effect on Tax Aggressiveness. Keywords: Sales Growth, Capital Intensity, Debt Policy, Tax Aggressiveness.
Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Ukuran Perusahaan terhadap Nilai Perusahaan Syamsul Asmedi; Sulastri Sulastri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5154

Abstract

Firm value is an important indicator that reflects a company’s performance and prospects, as well as serving as a basis for investors in making decisions. This study aims to examine the effect of tax planning, tax avoidance, and firm size on firm value in the property and real estate sector listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs a quantitative approach using secondary data, with the sample determined through purposive sampling, resulting in 10 companies with a total of 50 financial statement data. The analysis was conducted using panel data regression with Eviews 12 software. The results show that tax planning, tax avoidance, and firm size simultaneously affect firm value. However, partially, tax planning and tax avoidance have no significant effect on firm value, while firm size has a significant effect. These findings indicate that firm value is more influenced by the scale of the company’s operations rather than its tax management strategies. The implication of this study is that companies need to pay attention to business size growth in order to enhance firm value and attract investors.
PENGARUH TAX INCENTIVE, POLITICAL COST DAN PENILAIAN EKUITAS TERHADAP KONSERVATISME AKUNTANSI: ( Studi Empiris Pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022) Adjie, Shiva Destiani; Syamsul Asmedi
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.273

Abstract

This study aims to test and prove empirically about tax incentive, political cost and equity valuation on accounting conservatism partially or simultaneously. The independent variables in this study are tax incentive, political cost and equity valuation, the dependent variable used is accounting conservatism. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 research period. The sampling technique in this study used purposive sampling. The total companies sampled were 13 companies, the analysis method used linear and logistic regression. Based on the partial test results, it shows that tax incentive, political cost has a significant positive effect on accounting conservatism, while equity valuation has no significant effect on accounting conservatism. Simultaneously, the independent variables of tax incentive, political cost, and equity valuation affect the dependent variable of accounting conservatism with a Nagerkelke R Square value of 14%.
Co-Authors Adjie, Shiva Destiani Ariani, Adila Hari Stiawan Napisah Napisah Siti Mundiroh Sulastri Sulastri Syarifudin Syarifudin