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All Journal Jurnal Pengabdian kepada Masyarakat Journal of Accounting Research, Organization and Economics (JAROE)
Indra Saputra
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PELATIHAN PERPAJAKAN & PENGISIAN E-SPT (UNTUK GURU DAN PELAKU USAHA KECIL MENEGAH JAKARTA) Indra Saputra; Fanny Rahmadhitya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5: Oktober 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i5.370

Abstract

Taxes are the largest source of state income nowadays. However, public compliance in paying and reporting taxes is still relatively low. Therefore, education and training as well as an understanding of taxation procedures are needed from an early on. The purpose of this Community Service (PKM) is to increase knowledge and competence in the field of taxation, especially in understanding the calculation and filling of personal and corporate tax returns, the participants of this community service activity are teachers and small and medium businesses in DKI Jakarta. There is education and training in the form of filling out the Personal and Corporate Taxpayer SPT Forms to improve tax competence. In this digital era, all tax administration has been carried out online so that pre-participants can independently report online taxes. The method or method used in this Community Service Activity is the first to use online through a digital platform, namely zoom meeting. The evaluation is carried out by providing a simulation of filling out the SPT and an assessment with several aspects, namely: (1) the reaction is a response from each participant whether the participant shows interest and activity during the training (2) the learning process, namely all participants take part in the training starting from the beginning to the end (3 ) behavior through the practice of the material provided (3) results in the form of increasing participants' understanding by answering questions.
PELATIHAN MENCARI PELUANG SUMBER DANA USAHA Lenggogeni Lenggogeni; Indra Saputra; Prastiyo Diatmono
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i5.3585

Abstract

Masyarakat di Puo Gadung masih tergolong masyarakat kurang mampu, dengan lokasi pemukiman yang cukup padat dan sempit, serta lingkungan yang kurang bersih, merupakan hal yang perlu diperhatikan baik oleh pemerintah wilayah setempat, CSR maupun perguruan tinggi seperti Universitas Trisakti, maka perlu pemberdayaan bagi usaha kecil melalui kegiatan Pengabdian Masyarakat dengan melakukan pendanpingan pada ibu Mutia sebagai Mitra, agar usahanya dapat bangkit kembali, sehingga diharapkan dapat membantu ekonomi keluarga. Permasahalah yang banyak terjadi di Indonesia sebagai berikut: minimnya modal usaha, Pengelolaan Keuangan Tidak Efisien, Kurangnya Inovasi, Belum Memaksimalkan Pemasaran Online, Pembukuan Masih Manual, Manajemen Waktu, Tidak Memiliki Izin. Hasil dari kegiatan pengabdian ini adalah Masalah utama yang dihadapi pedagang keliling adalah masih minimnya pengetahuan terkait mencarti peluang sumber modal kerja, Dalam kondisi covid 19 ini, pemanfaatan terhadap teknologi guna mempermudah akses baik dalam komunikasi dan juga promosi dalam usaha sangat berperan, Media Sosial sangat membantu dalam proses komunikasi dan konsultasi baik dalam perluasan dalam pemasaran dan konsultasi bisnis.
Do Environmental Performance and Disclosure Contribute to the Economic Performance? The Moderating Role of Corporate Action Indra Saputra; Etty Murwaningsari
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.948 KB) | DOI: 10.24815/jaroe.v4i1.18672

Abstract

Objective – The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance of the Indonesian listed manufacturing companies by using corporate action as a moderating variable.  Design/methodology – This study used secondary data obtained from the official website of the Indonesia Stock Exchange and the Ministry of Environment and Forestry, Indonesia. The sample consisted of manufacturing companies that are listed and follow the Company Performance Rating Assessment Program (Program Penilaian Peringkat Kinerja Perusahaan/PROPER) issued by the Ministry of Environment and Forestry for the period of 2011-2016. The study employed a purposive sampling approach, which includes 22 companies with 132 observations. The multiple linear regression method was used for data analysis. Results – The results indicated that environmental performance has a significant positive effect while environmental disclosure has a significant negative effect on economic performance. The testing of corporate action as a moderating variable demonstrated that it could not strengthen the effect of environmental performance on economic performance. However, it could enhance the effect of environmental disclosure on economic performance.
Co-Authors Etty Murwaningsari Fanny Rahmadhitya Lenggogeni Lenggogeni Prastiyo Diatmono