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BATAM HOME CHEFS WEBSITE UNTUK MEMPERLUAS JANGKAUAN KONSUMEN DI SEKUPANG BATU AJI PADA ERA REVOLUSI 4.0 Evi Silvana Muchsinati; Oda IB Hariyanto; Hendi Hendi; Muhammad Tan Abdul R.H; Natalia Lorien; Septia Febriani; Metta Tjia; Ayu Widia Sari; Aqika Nisa Fadillah; Chichi Nabilah; Wulan Angreni; Febrika Febrika
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.v2i1.1207

Abstract

Problems of micro small and medium enterprises (MSMEs) in Batam in doing business when the corona pandemic has a bad impact on small traders, therefore the author makes a website that can be reached by all groups, both teenagers and adults. This website contains details of the products sold, the address, and personal contact of the merchant. This website was created aiming to help or introduce their products to other consumers to be better known. This article is based on data from direct interviews and the results of questionnaires given to SMEs. The area that the writer took as a place of research is Sekupang and Batu Aji Districts, Batam City. This research involved the Revolutionary group and the result was that the Micro Small and Medium Enterprises (MSMEs) who used the Batam Home Chef's website in promoting their merchandise felt helped because their merchandise had already begun to be recognized by many people and there was an increase in sales. Besides that, the results of the testimony conclude that the buyers responded well, positively, and supported the Batam Home Chef's website and MSMEs. Besides that, the feedback provided was also good, even the MSMEs wanted to create a menu of tastes and ordinary appearance. be unique following the testimony that has been given previously. Therefore the testimony is very helpful for the initial development to the peak of the success of the Batam Home Chef's website and MSMEs
Pengaruh Struktur Kepemilikan Terhadap Praktik Penghindaran Pajak pada Perusahaan di BEI Aqika Nisa Fadillah; Sari Dewi; Handoko Karjantoro
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v4i1.62

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah struktur kepemilikan perusahaan seperti kepemilikan manajemen, kepemilikan asing, dan kepemilikan institusional memiliki pengaruh terhadap penghindaran pajak di perusahaan. Metode yang digunakan oleh penulis adalah purposive sampling. Data tersebut dikumpulkan dan berdasarkan laporan keuangan dan laporan tahunan perusahaan yang bergerak di sektor keuangan yang tercatat di Bursa Efek Indonesia periode 2017-2021. Data yang digunakan sebanyak 98 perusahaan. Setelah data dikumpulkan, dilakukan pengujian data dan data dianalisis menggunakan Eviews 10. Hasil yang diperoleh terdapat hubungan yang signifikan antara beberapa variabel yang diteliti yaitu variabel kepemilikan asing, kepemilikan institusional, dan ukuran dewan memiliki pengaruh signifikan terhadap penghindaran pajak dalam pengukuran ETR. Kepemilikan institusional dan independensi dewan memiliki pengaruh yang signifikan dengan penghindaran pajak CFETR