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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Akuntansi dan Perpajakan Jurnal Dinamika Ekonomi dan Bisnis Journal of Dedicators Community J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Abdimas Universal Jurnal Rekognisi Akuntansi (JRA) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Rekognisi Ekonomi Islam (JREI)
Yanto, Yanto
Universitas Islam Nahdlatul Ulama (UNISNU) Jepara
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Capital Intensity, Profitability, and Inventory Intensity on Tax Avoidance Firliana, Birnika Pristanila; Yanto
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.926

Abstract

This study analyzes the effect of capital intensity, profitability, and inventory intensity on tax avoidance practices in oil and gas companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using secondary data from financial statements and purposive sampling technique, 41 samples were obtained to be analyzed through multiple linear regression using SPSS. The results show that capital intensity has a significant negative effect on tax avoidance, which means that the higher the asset intensity, the lower the company's tendency to avoid taxes. In contrast, profitability and inventory intensity have no significant effect on tax avoidance. These findings provide important insights into the factors that influence corporate tax behavior in the oil and gas sector., offering valuable input for policymakers and company management to design strategies promoting tax compliance. This study also highlights the importance of examining specific financial characteristics to understand tax avoidance practices better, emphasizing the role of asset allocation and its implications for corporate tax strategies.
Pengaruh Standar Akuntansi Keuangan Daerah, Teknologi Informasi dan Kualitas Aparatur Terhadap Kualitas Laporan Keuangan Yanto; Qotrun Nada, Shalha
Jurnal Rekoginisi Ekonomi Islam Vol. 3 No. 01 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v3i01.848

Abstract

The aim of the research is to analyze the influence of the application of regional financial accounting standards, the use of information technology and the quality of regional government apparatus on the quality of regional financial reports in the Regional Apparatus Organization (OPD) of Jepara Regency. The population is 46 OPD financial managers. The research results show that the application of regional financial accounting standards has a significant positive effect on the quality of regional financial reports, as shown by the value of tcount (2.006) > ttable (1.65630) and sig. 0.016 < 0.05; The use of information technology has a significant positive effect on the quality of regional financial reports, as shown by the value of tcount (2.567) > ttable (1.65630) and sig. 0.009 < 0.05; and the quality of regional government apparatus has a significant positive effect on the quality of regional financial reports as shown by the value of tcount (2.434) > ttable (1.65630) and sig. 0.015 < 0.05.
PKM Peningkatan Inovasi Produk Batik Tulis Lasem Melalui Penerapan Teknik Payet dan Sablon Digital pada UMKM Real Asto Batik dan Safila Batik di Kabupaten Rembang: Peningkatan Inovasi Produk Batik Tulis Lasem Melalui Penerapan Teknik Payet dan Sablon Digital pada UMKM Real Asto Batik dan Safila Batik di Kabupaten Rembang Andriyani , Santi; Drajad Wibowo, DS; Mahmudi, Aviv; Yanto, Yanto; Azizah, Noor
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 3 (2025): Desember
Publisher : Politeknik Negeri Jember

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

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas dan produktivitas produk Batik Tulis Lasem melalui inovasi teknik payet dan sablon digital pada dua mitra UMKM, yaitu Real Asto Batik dan Safila Batik. Program ini dilakukan dengan metode sosialisasi, pelatihan, dan pendampingan. Hasil pelatihan menunjukkan bahwa mitra pertama, Real Asto Batik, berhasil menguasai teknik payet yang memperkaya desain batik mereka, sementara mitra kedua, Safila Batik, berhasil mengimplementasikan teknik sablon digital yang mempercepat produksi dan menghasilkan desain yang lebih variatif. Inovasi produk ini meningkatkan daya saing produk batik Lasem di pasar lokal dan internasional. Program ini juga membuka peluang untuk pengembangan lebih lanjut, meskipun terdapat tantangan dalam biaya operasional teknologi yang lebih canggih. Dukungan dari DPPM Kemdikstaintek sangat penting untuk kesuksesan program ini, yang diharapkan dapat berkelanjutan dan berdampak positif bagi perekonomian lokal
Co-Authors Afrida Andriastuti Andriyani , Santi Anis Watin Izzah Anna Widiastutii, Anna Anni Lutfiani Azis Ardi Prasetiyo Burhanuddin Burhanuddin Drajad Wibowo, DS Fatchur Rohman Firliana, Birnika Pristanila Hanik Riskiani Mahmudi, Aviv Mifftah Arifin, Mifftah Miftah Arifin Muhammad Riza Aftoni Mustafidah Nur Maulida Naila Sofiana Noor Azizah Nor Diah Handayani Qotrun Nada, Shalha Risma Fajarani Shalihul Aziz Widya Iriawan Siti Aliyah Sri Iftiana Seftiani Sri Wahyuni Almunawaroh Wardana, Ovi Rizki