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All Journal eCo-Buss Abdi-Dharma Strategic: Journal of Management Sciences NEAR: Jurnal Pengabdian kepada Masyarakat
Kito Kurniawan
Universitas Buddhi Dharma
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

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Analisis Pengaruh Analisis Pengaruh Penjualan Eceran, Pendapatan Sewa Terhadap Laba Komprehensif pada PT. Mitra Adiperkasa, Tbk Kito Kurniawan
eCo-Buss Vol. 1 No. 3 (2019): Global Competition
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.038 KB) | DOI: 10.32877/eb.v1i3.69

Abstract

Penelitian yang bertujuan mengetahui pengaruh penjualan eceran, dan pendapatan sewa terhadap perolehan laba komprehensif periode keuangan 2008 s/d 2012. Metode penelitian yang digunakan adalah deskriptif kuantitatif pada perusahaan PT. Mitra Adiperkasa, Tbk). Penjualan eceran (X1) berpengaruh signifikan terhadap laba komprehensif (Y). Berdasarkan pengujian nilai r2 yakni R square sebesar 0.757 berarti, variabel dependen (Y) dipengaruhi oleh variabel independen (X1) sebesar 75.7%. Pendapatan sewa (X2) tidak berpengaruh signifikan terhadap laba komprehensif (Y). Berdasarkan pengujian nilai r2 yakni R square sebesar 0.204 berarti, variabel dependen (Y) dipengaruhi oleh variabel independen (X2) sebesar 20.4%. Berdasarkan pengujian koefisien determinasi menghasilkan nilai r2 yakni R square sebesar 0.775 berarti, variabel dependen (Y) dipengaruhi oleh variabel independen (X1), (X2) sebesar 77.5%. Kesimpulan bahwa PT. Mitra Adiperkasa, Tbk terdapat pengaruh signifikan penjualan eceran dan grosir terhadap laba komprehensif periode laporan keuangan
Penyuluhan Pemasaran E-Commerce Untuk Meningkatkan Penjualan Bagi UMKM Pemuda-Pemudi di Kecamatan Rajeg Kabupaten Tangerang Kito Kurniawan; Berlin Silaban; Freddy Artadima Silaban
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v2i1.574

Abstract

Technological developments that occur today are growing rapidly. All aspects of human life in their activities use information technology as a tool to facilitate and speed up the activities carried out. On the other hand, competition in the economic field is also getting tougher. All manufacturers are competing in marketing their products to consumers. Electronic Commerce (E-Commerce) is the process of doing business through a computer network which in general is a business activity that is closely related to: Consumers (Consumers), Manufacturing, Internet Service Providers (ISPs), Intermediaries (Intermediateries), using electronic media and facilities Internet to buy or sell its products. Unlike traditional trade which is done physically with someone trying to go & come to get the product. E-Commerce which started in the early 1990s has taken a big leap in the world of computers, but the fact that hinders the growth of e-commerce is the security factor. Security is a challenge facing e-commerce today and much progress is still being made in the area of security. The main advantage of e-commerce over traditional commerce is that users can browse online stores, compare prices, and order merchandise from home via their personal computers, and receive orders for the goods they buy also at home, making it much more convenient, easy, effective with higher quality. can compete with traditional trade in which the physical goods can be seen and touched. To increase the use of e-commerce in developing countries like Indonesia, B2B e-commerce is implemented to increase access to global markets. The research strategy shows the importance of e-commerce in developing countries for business applications
Menalar Indikator yang Berkorelasi Terhadap Penerapan Tax Haven Benyamin Melatnebar Wuarmanuk; Yunia Oktari; Kito Kurniawan; Eugenius Laluur
Strategic: Journal of Management Sciences Vol 2 No 2 (2022): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i2.57

Abstract

This study uses the variables of transfer pricing, intangible assets, management compensation, and multinational companies to focus on the factors that influence the use of tax havens. This study aims to determine the determinants of the use of related companies in tax havens, specifically this study uses secondary data, namely the annual reports of all non-financial companies listed on the Indonesia Stock Exchange and subsidiaries listed in tax havens. 2017. This is a quantitative study using multiple regression analysis. The results of this study indicate that active transfer pricing activities and management compensation have a positive impact on the utilization of related companies in tax havens. The high activity of intangible assets and multinational companies does not have a significant impact on the utilization of related companies in the tax haven. The results of this study are to determine the indicators of the use of companies associated with taxpayers. Based on the results of the delay test, it is concluded that the operation of violent price transfers and management compensation has a positive effect on the use of affiliated companies in tax havens. The high performance of intangible assets and international companies has no significant impact on the use of affiliated companies in tax havens. The results of this study indicate the effect of transfer prices and management on the use of affiliated companies in tax havens. The results of this study can create a map of the company's behavior identified in the tax relationship
Pelatihan Cara Untuk Mengatasi Kredit Macet Pada Koperasi Kita Maju Bersama Tangerang Octavianti Purnama; Kito Kurniawan; Pudjo Pudjo Wibowo; Ignasius Irvan; Toni Yoyo; Donny Yana; Marselia Purnama; Suhendar Janamarta
Abdi Dharma Vol. 1 No. 2 (2021): Abdi Dharma: Optimasi penyediaan internet, Literasi keuangan, Pajak koperasi, K
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.898 KB) | DOI: 10.31253/ad.v1i2.704

Abstract

Dewasa ini koperasi terus mengembangkan sayap dibidang usahanya untuk mengikuti perkembangan kebutuhan manusia yang tak terbatas. Salah satu produk usaha koperasi yang dirasakan kian hari semakin dibutuhkan masyarakat adalah produk simpan pinjam. Koperasi Kita Maju Bersama memiliki produk kegiatan simpan pinjam. Dalam mengelola produk ini diperlukan manajemen resiko kredit, terutama dalam mengelola kredit bermasalah yang menjadi kredit macet. Tujuan kegiatan pelatihan untuk mengatasi kredit macet pada koperasi yang dihadiri 23 orang dalam kegiatan ini. Metode pelaksanaan kegiatan pengabdian masyarakat yang akan dilakukan dalam bentuk pelatihan yakni adanya pemaparan yang bersifat teoritis yang dilakukan secara online. Manfaat yang dihasilkan pada program pengabdian pada masyarakat ini adalah para anggota koperasi memperoleh pemahaman yang semakin baik terhadap penilaian kelayakan pemberian kredit. Penyelesaian saat kredit bermasalah melalui mekanisme pemanggilan kepada kreditur tersebut dengan memberikan solusi memperpanjang tenor waktu cicilan agar memperkecil nilai cicilan saat pembayaran
Co-Authors Berlin Silaban Donny Yana Eugenius Laluur Freddy Artadima Silaban Ignasius Irvan Melatnebar, Benyamin Pudjo Pudjo Wibowo Purnama, Marselia purnama, octavianti Suhendar Janamarta Toni Yoyo Yunia Oktari