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Media Untuk Optimalisasi Edukasi Perpajakan Hendi Sama; Iskandar Itan; Kelvin Kelvin; Melissa Melissa; Nasyah Amanda; Vincent Linardo
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6936

Abstract

Pada tahun 2020 masih terdapat 5 juta dari 14,76 juta wajib pajak yang tidak taat dalam menjalankan kewajiban membayar pajak. Kurangnya edukasi mengenai pajak menjadi salah satu penyebab masih ada warga negara yang tidak taat membayar pajak. Sehingga program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran pajak di SMA Mondial Batam. Permasalahan yang terjadi adalah program edukasi pajak dari pemerintah belum merata dan para pelajar masih terbatas pengetahuannya tentang pajak. Maka program pengabdian ini dapat menjadi solusi untuk membantu serta membangun pemahaman yang tepat tentang pajak. Dalam penelitian ini pengumpulan data dilakukan dengan observasi, survei dan wawancara. Metode analisa data yang digunakan adalah dengan pendekatan gabungan antara kualitatif dan kuantitatif. Hasil dari kegiatan pengabdian ini adalah terdapat perubahan positif terkait pemahaman siswa-siswi di SMA Mondial Batam terhadap pajak berdasarkan survei melalui google form yang dilakukan sebelum dan sesudah kegiatan sosialisasi. Selain sosialisasi terdapat modul pembelajaran, video edukasi serta quiz card sebagai luaran hasil pengabdian.
Penyuluhan Menumbuhkan Kesadaran Pentingnya Perlindungan Lingkungan Kepada Anak-Anak Panti Asuhan Samaria Fao Kasih Batam Mardianto Mardianto; Edi Edi; Fernanda Yeronica; Melissa Melissa; Sisilia Wijayanti; Vonnylia Vonnylia; Windy Wihue Tarekar
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7010

Abstract

Lingkungan hidup yang baik dan sehat merupakan hak asasi setiap warga negara Indonesia seperti yang tercantum dalam pasal 28H UUD 1945. Maka dari itu, perlu disadari bahwa menurunnya kualitas lingkungan hidup saat ini telah mengancam kelangsungan kehidupan manusia beserta makhluk hidup lainnya. Penurunan kualitas lingkungan dapat dibuktikan dengan beberapa fenomena akibat kerusakan lingkungan di Indonesia seperti polusi udara, banjir, hingga pemanasan global. Oleh sebab itu, perlindungan lingkungan sangat penting untuk dikenalkan kepada masyarakat, terutama anak-anak. Pengabdian masyarakat dilakukan untuk meningkatkan kesadaran dan memperluas wawasan anak-anak panti asuhan terkait lingkungan. Metode pelaksanaan yang digunakan dalam kegiatan ini yaitu metode penyuluhan dan praktek tentang cara merawat lingkungan sekitar kepada anak-anak di Panti Asuhan Samaria Fao Kasih Batam. Tujuan pelaksanaan kegiatan penyuluhan ini yaitu untuk mengedukasi anak-anak panti asuhan dan meningkatkan keaktifan dalam menerapkan aksi pelestarian lingkungan hidup melalui kebiasaan baik dalam menciptakan kualitas lingkungan agar terjaga hingga generasi yang akan datang. Tujuan tersebut sudah tercapai dengan adanya penyampaian materi lingkungan dan sesi evaluasi yang dilakukan dalam pelaksanaan kegiatan. Hasil dari sosialisasi menunjukkan persentase pemahaman anak-anak terkait perlindungan lingkungan mencapai 85%.
THE EFFECT OF BOARD CHARACTERISTICS ON TAX AVOIDANCE WITHSUSTAINABILITY PERFORMANCE AS A MEDIATING VARIABLE Melissa Melissa; Iskandar Itan
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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Abstract

This study aimed to examine the correlation between the board of directors’ characteristics and tax avoidance and the mediating role of sustainability performance on the correlation between the board of directors’ characteristics and corporate tax avoidance. This study employed a purposive sampling method and found 33 companies listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the 2016-2020 period. The results show that all independent variables including gender diversity, independent commissioners, and the size of the board of directors do not have a strong effect on the level of tax avoidance in Indonesia. The findings also show that sustainability performance does not mediate the relation of board characteristics and tax avoidance in Indonesia.
DEVELOPMENT OF DIGITAL LEARNING MATERIALS FOR COMPUTERIZED ACCOUNTING SUBJECT AT SMK PERMATA HARAPAN BATAM Widijaya Widijaya; Melissa Melissa
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The government's decision in changing school learning system from face-to-face to remote/online learning, has implications for a total change for both students and teachers. Thus, it is difficult for schools to provide learning materials, modules or books that students receive optimally. The implementation of community service aims to solve the problems at SMK Permata Harapan Batam and in-depth observations and interviews have been carried out concerning the learning system. The problem faced by SMK Permata Harapan Batam during this pandemic is the lack of digital learning materials for MYOB computerized accounting for online learning which has now become school education system. Digital teaching material for computerized accounting are designed according to the problems that occur in the form of modules in Microsoft PDF, Microsoft PowerPoint, and case example in the form of computerized accounting learning videos in order to make it easier for students to understand the material while helping teachers in the teaching process. The composing of module in this project also adapts to the latest curriculum. This project contributes directly to the development of the learning system due to the COVID-19 pandemic for students and schools.
Identifikasi Corporate Social Responsibility Dan Green Human Resource Management PT Telkom Indonesia Antony Sentoso; Jhohari Jhohari; Lara Meilani; Melissa Melissa; Nasyah Amanda; Winna Angelina
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Februari 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i1.226

Abstract

The rapid development of the world and industry has made companies face challenging conditions where they must carry out socially responsible business practices. This form of social responsibility can be realized through the implementation of Corporate Social Responsibility (CSR) and Green Human Resource Management (GHRM). PT Telkom Indonesia as the largest telecommunications company in Indonesia has consistently implemented these two things which are in line with its obligations as a BUMN to support efforts to improve government performance. The research method used is literature review using information obtained from previous research and official websites. The results obtained from this analysis are that PT Telkom Indonesia has a series of CSR programs that are dominantly oriented towards community welfare and the implementation of GHRM practices within the company to support the achievement of sustainable development goals.