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PELATIHAN PENGELOLAAN KEUANGAN SECARA DIGITAL MELALUI APLIKASI AKUNTANSI PADA UKM TAMAN KOTA BATAM Wisnu Yuwono; Johny Budiman; Riskiyanto Riskiyanto; Santo Santo; Piere Ricardo; Jesni Jesni; Sindy Sindy; Agustini Fatmasari; Lydia Lestari; Yessica Stephanie Lim
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1190

Abstract

The purpose of this community service program is to assist SME in Taman Kota Batam in managing digital finance with application. The use of accounting application makes it very easy for SMES to generate financial reports automatically. In the implementation of this community service program, we made a direct visit to our partners in the Taman Kota and asked about their bookkeeping system, conducted an analysis of the data obtained, conducted an application test, and provide training to partners for the operation of SME accounting application in one semester. The result of implementation showed that SMEs problems can be solved digitally in financial records, saving quite a lot of time, and making it easier to classify money for every expenditure and income transactions.
Impact of Tax Avoidance, State Ownership, Foreign Ownership, and Firm Size to Firm Value in Indonesia Sindy Sindy; Dea Tiara Monalisa Butar-Butar
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7563

Abstract

Purpose - The objectives of the research are to identify and verify the effect of tax avoidance on firm value in Indonesia. State ownership, foreign ownership, company size also influences the value of companies in Indonesia. This study argues that tax avoidance and other elements do not necessarily add value to Indonesian firms. Research Method - This study uses data from companies registered as LQ45 in the period 2017-2021. Taking the research sample is a purposive sampling method. The population of companies listed on IDX is 810 companies, which 45 companies are included in the LQ45 sample with a total sample data of 225. After conducting outliers, 225 data samples are obtained. This study uses a comparative causal method. Research data processing was executed with the help of the Eviews 10 applications. Findings - The outcomes of this paper prove that tax avoidance, state ownership and foreign ownership have no significant effect on firm value while firm size has positive effect on firm value. Implication - This research is expected to contribute to the expansion of knowledge, especially in the field of accounting. The study is intended to provide information about the factors that affect the value of the company and evaluate matters relating to company value.