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All Journal Prosiding National Conference for Community Service Project Global Financial Accounting Journal
Ivo Valentine
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Teknologi Tepat Guna Kemudahan Mobilisasi Nelayan Desa Kalembak, Kelurahan Sambau, Kecamatan Nongsa, Kota Batam, Provinsi Kepulauan Riau Amanda Rosetia; Willy Ivander; Dea Fanny; Emilia Rossalina; Felicia Felicia; Fernando Fernando; Intan Christien; Ivo Valentine; Jessica Jessica; Meriani Meriani; Monica Monica
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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Abstract

Kalembak Village located strategically on the shore of the open ocean and has open access to City Center. Marine sources are their common survival method for living. Their fishers are actively growing the family income from fishing such as fish, shells, crabs, and etc. In order for them to get customers are varied. Some of them have the ability to get tied with customers and get them to come by phone to take the morning catch, but not few have to go the extra mile to get a penny from customers. Those who go around are depending on the lucky factors through their not advance facility. Armed with a small plastic bucket to carry the fishes placed in front of their motorcycle, fishers go through the city to find those who willing to buy their catches. The writer sees this phenomenon as a constraint to fishers’ value of income. The ability to catch more than their usual actually obstructed by the fact they can only carry a small amount on a plastic bucket. Through this social empowerment program, the writer has come with the solution idea for the Kalembak fishers in order to ease their mobility service. By doing a purposive sampling on a qualitative method and observation, the writer finds the data on Kalembak fishers who need enhancement on their mobilization. For result, the Kalembak fishers get to multiply and increase their usual catch and income
Pengabdian kepada masyarakat Amanda Rosetia; Willy Ivander; Dea Fanny; Emilia Rossalina; Felicia Felicia; Fernando Fernando; Intan Christien; Ivo Valentine; Jessica Jessica; Meriani Meriani; Monica Monica
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kalembak Village located strategically on the shore of open ocean and has the open access to City Center. Marine source are their common survival method for living. Their fishers are actively growing the family income from fishings such as fish, shells, crabs, and etc. In order for them to get customers are vary. Some of them has the ability to get tied with customers and get they come by phone to take the morning catch, but not few has to go extra mile to get a penny from customers. Those who go around are depending on the lucky factors through their not advance facility. Armed with a small plastic bucket to carry the fishes placed in front of their motorcycle, fishers go through the city to find those who willing to buy their catches. The writer see this phenomenon as a constraint to fishers’ value of income. They ability to catch more than their usual actually obstructed by the fact they can only carry a small amount on a plastic bucket. Through this social empowerment program, writer has come with the idea solution for the Kalembak fishers in order to ease their mobility service. By doing a purposive sampling on a qualitative method and observation, writer find the data on Kalembak fishers who need enhancement on their mobilization. For result, the Kalembak fishers get to multiply and increase their usual catch and income
Determinan Tarif Pajak Efektif pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; Ivo Valentine
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.739

Abstract

The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.
Co-Authors Amanda Rosetia Dea Fanny Emilia Rossalina Felicia felicia Fernando Fernando Intan Christien Jessica Jessica Meriani Meriani Monica Monica Tanujaya, Kennardi Willy Ivander