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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal ABM Mengabdi
Mustika Winedar
Universitas Dr. Soetomo Surabaya
Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Penguatan Pemasaran Online, Inovasi Produk, dan Penerapan Akuntansi Sederhana pada Bisnis Kuliner Depot Ceria Gresik Mustika Winedar; Maria Agustini; Sri Utami Ady; Wahyu Widayati
Jurnal ABM Mengabdi Vol 9 No 2 (2022): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v9i2.1118

Abstract

Empowerment of women entrepreneurs by opening access to business, encouraging increased digital capabilities and creating a fair and safe work environment is a global issue in order to reduce inequality in women's equality in the economic field. As part of the global community, this community service program aims to provide solutions to the problems faced by Ceria entrepreneurs, namely problems in product, marketing, and financial aspects. The short-term solution offered to overcome the problems above is the first to create product innovation. Second, optimize online marketing. And third, increasing knowledge and application of simple accounting for MSME businesses. Transfer of knowledge and skills is carried out using training and mentoring methods. And the results of this community service activity are the creation of innovative products in the form of Sushi Krawu, the use of social media Tik Tok, Instagram and the Go-food and Grab-food delivery order applications and the preparation of balance sheet and income statement. The implications of the implementation of this community service program are an increase in the variety of culinary products offered through the interaction of business actors with customers on social media and the integration of online sales applications into levers to increase sales, increase financial accountability, and professionalism so as to create economic independence and increase empowerment for entrepreneurs woman.
PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Niko Wira Oktafiandi; Mustika Winedar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11014

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Perencanaan pajak pada penelitian ini diukur dengan Effective Tax Rate (ETR), transparansi perusahaan diukur dengan Indeks Pengungkapan Sukarela (IPS), sedangkan nilai perusahaan diukur dengan rasio Tobin’s Q. Penelitian ini menggunakan sampel perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 35 data dari 7 perusahaan farmasi yang terdaftar pada Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantatif. Metode analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan menggunakan alat analisis SPSS 29.0. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak berpengaruh signifikan terhadap nilai perusahaan. Transparansi perusahaan berpengaruh signikan terhadap nilai perusahaan. Sedangkan transparansi perusahaan tidak mampu memperkuat pengaruh perencanaan pajak terhadap nilai perusahaan.
Co-Authors Maria Agustini Niko Wira Oktafiandi Sri Utami Ady Wahyu Widayati