Claim Missing Document
Check
Articles

Found 14 Documents
Search

Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak Retnoningsih, Sri; Wulan Budi Astuti; Setyo Mahanani; Maudina Alfiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2021

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
Primary Packaging Design Development For Donutsmue As A Means To Increase Brand Awareness Salsabilla, Nabilla Fitri; Retnoningsih, Sri
Journal of Arts Education and Design Vol. 2 No. 1 (2025): Volume 02 Nomor 01 (Juni 2025)
Publisher : PT Ininnawa Paramacitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62330/artsedes.v2i1.302

Abstract

In the era of modern competition, packaging design is one of the important elements in increasing the attractiveness and selling value of a product, especially for small and medium businesses in the food and beverage sector. Based on guidelines from the Indonesian Ministry of Cooperatives and SMEs, ideal packaging must contain complete information as a product identity and differentiator in addition to its function as a product protector. Donutsmue, a donut business that was established in 2021 and reopened in January 2025, still uses general packaging on the market without a clear brand identity. In fact, based on the results of interviews with the owner, the current marketing target is aimed at consumers aged 20 years and over who need attractive and informative packaging. This study aims to design Donutsmue's primary packaging design in three box sizes as a means of building brand awareness. The method used is descriptive qualitative, with primary data collection methods through interviews, observations, documentation, and distributing questionnaires to consumers. Secondary data was obtained from literature studies relevant to packaging design. The results of this study are in the form of a Donutsmue primary packaging design that emphasizes visual identity, values of togetherness, and a soft and sweet visual approach. This design is expected to strengthen the brand image and increase Donutsmue's competitiveness in the market.
Peningkatan Kapasitas Koperasi Pondok Pesantren Se-Kabupaten Kudus, Melalui Sistem Akuntansi Berbasis Open Source untuk Meningkatkan Akuntabilitas Publik: Pengabdian Hidayat, Arief; Retnoningsih, Sri; Pratama, Puja; Syafa, Sabrina
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4720

Abstract

Islamic Boarding School Cooperatives (Kopontren) operating in Islamic Boarding Schools often face challenges in financial management. Furthermore, public accountability is crucial in this regard, given that the growth of the cooperative movement within Islamic boarding schools is a manifestation of the concepts of mutual assistance (ta'awun), brotherhood (ukhuwah), seeking knowledge (tholabul ilmi), and various other aspects. The purpose of this Community Service Activity is to improve financial management capabilities through the use of an Open Source Accounting System. Furthermore, transparency in financial reports produced by Kopontren is necessary to increase accountability. The method used in this community service activity is service learning. The results of this activity reflect its positive contribution in supporting the sustainable growth of Kopontren and increasing public accountability. This also empowers Kopontren owners to manage their cooperatives more effectively.
IMPLEMENTASI AKUNTANSI PESANTREN DALAM MODERNISASI SISTEM PEMBUKUAN UNTUK MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN PONDOK PESANTREN ASSHODIQIYAH Retnoningsih, Sri; Astuti, Wulan Budi; Alfie, Atiq Amjadallah; Ikaningtyas, Dina Pratiwi; Yatuzzahra, Qomari; Aprilia, Sindi; Setianto, Ahmad Bagas
Jurnal Abdimas Indonesia Vol 7, No 2 (2025): JURNAL ABDIMAS INDONESIA
Publisher : Universitas Muhammadiyah Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26751/jai.v7i2.2942

Abstract

Transparent and accountable financial management is a major challenge for many Islamic boarding schools in Indonesia, including the Asshodiqiyah Islamic Boarding School in Semarang. This community service activity aims to improve the financial governance of Islamic boarding schools through the modernization of the sharia-based accounting bookkeeping system according to the Islamic Boarding School Accounting Guidelines (PAP). This activity was carried out in February 2025 in the male hall of the Asshodiqiyah Islamic Boarding School, which was attended by the financial managers of the institution, male and female administrators of Asshodidiyah. The method used is a participatory approach in the form of training and mentoring for treasurers and Islamic boarding school administrators in understanding, classifying, and recording financial transactions systematically. The results of the activity showed an increase in participants' understanding of the principles of sharia accounting, their ability to prepare basic financial reports, and their commitment to implementing more orderly and accountable financial records. The implementation of this system also strengthens stakeholder trust and opens up opportunities for collaboration with external institutions. This bookkeeping modernization not only answers administrative needs, but also strengthens the position of Islamic boarding schools in building professional and sustainable financial governance.