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Workshop Project Based Learning: Cara Memulai Usaha yang Cerdas Diah Pranitasari; Doddi Prastuti; Pristina Hermastuti; Kus Tri Andyarini; Enung Siti Saodah; Kus Tri Dianavera
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 1 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.141 KB) | DOI: 10.36406/progresif.v2i1.491

Abstract

Sekolah Menengah Kejuruan (SMK) aims to produce graduates who are ready to enter independent employment as entrepreneurs. With the average age of students still in a productive period to receive science and technology, including entrepreneurship, SMK is very important in preparing graduates who are ready to enter into entrepreneurship. For this reason, entrepreneurial characteristics in vocational schools need to be conditioned either through intracurricular, co-curricular and extracurricular activities. To fulfill the above, the Community Service Team conducted a workshop in the form of a webinar to students of SMK Paramitha Jakarta, with the aim of providing explanations and directions to students about the positive benefits of starting a business at a young age, providing explanations and directions for students to be able to start a business. intelligently and appropriately, and directing students so that they can market their business results appropriately. Through this activity, students are expected to be able to understand the positive benefits of starting a business at a young age. In addition, students are also expected to be able to start a business smartly and appropriately and have the ability to market their business results appropriately.
Pengaruh Likuiditas, Capital Intensity, dan Perencanaan Pajak Terhadap Pajak Penghasilan Badan Merliyana Merliyana; Indah Nurnoviyanti; Enung Siti Saodah; Kus Tri Andyarini; Hendrawati Hendrawati; Krisnando Krisnando
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas terhadap pajak penghasilan badan, untuk menguji dan menganalisis pengaruh capital intensity terhadap pajak penghasilan badan, dan untuk menguji dan menganalisis perencanaan pajak terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode tahun 2019-2022. Populasi pada penelitian ini sebanyak 32 Perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia (BEI) dengan penentuan sampel menggunakan purposive sampling dan sebanyak 4 perusahaan yang terpilih. Peneliti menggunakan data keuangan yang terdapat pada laporan keuangan triwulan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sehingga total observasi dalam penelitian ini sebanyak 64 observasi. Hasil penelitian menunjukkan bahwa (1) likuiditas tidak berpengaruh terhadap pajak peghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022, (2) capital intensity tidak berpengaruh terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022, dan (3) perencanaan pajak berpengaruh terhadap pajak penghasilan badan pada perusahaan transportasi dan logistik yang terdaftar di BEI periode 2019-2022.
Penyuluhan Pentingnya Laporan Keberlanjutan Bagi Usaha Mikro Kecil Menengah Dalam Rangka Mempertahankan Keberlanjutan Usaha Nelli Novyarni; Kustri Andyarini; Rini Ratnaningsih; Reni Harni
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.402

Abstract

The problem for MSMEs is how to understand and implement Sustainability Reporting properly. The goal of this community service is to be able to meet MSME needs for availability of sustainability reports and exchange of business information with parties inside and outside the MSME. The method used is interactive, and the result of this crowdsourcing works well. where MSMEs can prepare simple sustainability reports well and need ongoing guidance. The conclusion of this crowdsourcing is that MSMEs understand and can perform simple Sustainability Reporting using the Sustainability Reporting app.
PROGRAM PENDAMPINGAN PEMBERDAYAAN KELOMPOK DASAWISMA DALAM MENINGKATKAN PENDAPATAN RUMAH TANGGA MELALUI PENGOLAHAN LIMBAH ORGANIK RUMAH TANGGA: PENGOLAHAN SAMPAH ORGANIK MENJADI ECO-ENZYM Diah Pranitasari; Doddi Prastuti; Pristina Hermastuti S; Kus Tri Andyarini; Enung Siti Saodah; Iman Sofian Suriawinata
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.735

Abstract

The Community Service Program is conducted continuously for 5 years. It is a continuation of a previously implemented Community Service Program and represents the second year of the program. In the first year, training was provided on the processing of household organic waste into planting media. This second-year Community Service Program aims to empower Dasawisma groups in increasing household income through the conversion of household organic waste into eco-enzymes. Eco-enzymes are often referred to as a versatile liquid because they can be used in households, agriculture, livestock, and industry. Each activity is accompanied by a mentoring program to ensure the successful implementation and provide guidance throughout. The short-term outcome of this community service activity is that Dasawisma groups in the Ciracas sub-district of East Jakarta are capable of processing organic waste into eco-enzymes. In the long term, it is hoped that Dasawisma groups in the Ciracas sub-district of East Jakarta will be able to utilize the results of organic waste processing to enhance their supplementary income
Penyuluhan Pentingnya Laporan Keberlanjutan Bagi Usaha Mikro Kecil Menengah Dalam Rangka Mempertahankan Keberlanjutan Usaha Nelli Novyarni; Kustri Andyarini; Rini Ratnaningsih; Reni Harni
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.402

Abstract

The problem for MSMEs is how to understand and implement Sustainability Reporting properly. The goal of this community service is to be able to meet MSME needs for availability of sustainability reports and exchange of business information with parties inside and outside the MSME. The method used is interactive, and the result of this crowdsourcing works well. where MSMEs can prepare simple sustainability reports well and need ongoing guidance. The conclusion of this crowdsourcing is that MSMEs understand and can perform simple Sustainability Reporting using the Sustainability Reporting app.
Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity Emma Cristina Pandiangan; Kus Tri Andyarini; Dinda Oktavia
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.151

Abstract

The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.