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All Journal Jurnal Bisnis Darmajaya Cakrawala: Jurnal Pengabdian Masyarakat Global Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Hasiatul Aini
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KONSERVATISME AKUNTANSI DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK (Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Indah Hastuti; Hasiatul Aini; Yulitiawati Yulitiawati; Mardiah Kenamon
Jurnal Bisnis Darmajaya Vol 8, No 2 (2022): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v8i2.3314

Abstract

 ABSTRACT The purpose of this study was to determine the effect of accounting conservatism and capital intensity on tax avoidance (a case study of manufacturing companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2018-2021) partially and simultaneously. This type of research is descriptive quantitative research and is conducted using secondary data. The data analysis technique used is Panel Data Regression Test. Taken together, the variables of accounting conservatism and intensity have no significant effect on the tax avoidance decisions of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2021. The right estimation model used in this study is the random effect model where the coefficient of determination is 0.065819. this means that 6.58% percentage of tax avoidance decisions in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 can be explained by accounting conservatism and capital intensity variables while the remaining 93.42% is explained by other variables outside of this study. . The implication of this study is that tax evasion by companies can affect government tax revenues so that it has an impact on national economic income. Keywords : Tax  Avoidance, Capital Intensity, Accounting Conservatism, Manufacturing Company, Food and Beverage.  ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh koservatisme akuntansi dan intensitas modal terhadap penghindaran pajak (studi kasus perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di bursa efek Indonesia tahun 2018-2021) secara parsial dan simultan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dan dilakukan dengan menggunakan data sekunder. Teknik analisis data yang digunakan yaitu Uji Regresi Data Panel. Secara bersama-sama variabel konservatisme akuntansi dan intensitas modal tidak berpengaruh signifikan terhadap Keputusan penghindaran pajak perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Model estimasi yang tepat digunakan dalam penelitian ini adalah model random effect dimana hasil koefisien determinasi sebesar 0.065819. hal ini berarti bahwa 6.58% persentase keputusan penghindaran pajak pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2018-2021 dapat dijelaskan oleh variabel konservatisme akuntansi dan intensitas modal Sedangkan sisanya 93.42% dijelaskan oleh variabel lain diluar penelitian ini. Implikasi dari penelitian ini bahwa penghindaran pajak yang dilakukan oleh perusahaan dapat mempengaruhi penerimaan pajak pemerintah sehingga berakibat pada pendapatan ekonomi nasional.Kata Kunci  : Penghindaran Pajak, Intensitas Modal, Konservatisme Akuntansi, Perusahaan Manufaktur,Makanan dan Minuman
Pelatihan Pembukuan Sederhana pada Usaha Warung dengan Memanfaatkan Aplikasi Buku Warung di Desa Marga Bhakti Kecamatan Sinar Peninjauan Kabupaten OKU Refki Renaldi; Darman Safe'i; Gitta Destalya Adrian Nova; Yulitiawati Yulitiawati; Hasiatul Aini
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v3i1.1283

Abstract

This training aims to serve the community to provide an understanding to grocery store entrepreneurs about the importance of recording or bookkeeping of their activities and business progress, and to introduce the BukuWarung application to grocery store entrepreneurs in Marga Bakti Village. The problem found was their lack of knowledge and understanding of accounting, especially recording and bookkeeping to the preparation of financial reports. Their previous understanding that recording and bookkeeping were difficult, troublesome, and time-consuming became an obstacle to learning accounting. In the era of IT-based technology and the Internet of Things (IoT), the use of BukuWarung-based technology that can be accessed anywhere has become a basic human need. The BukuWarung-based bookkeeping application can be used as a tool for recording the flow of money in and out that can be used easily and applicatively for business actors, both small and medium.
Meningkatkan Kepercayaan Diri Siswa SMA melalui Pelatihan Public Speaking di Desa Sinar Bhakti Angga Saputra; Sarah Pratiwi; Lia Rahni Alvia; Noviansyah Noviansyah; Gitta Destalya Adrian Nova; Hasiatul Aini
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 1 (2025): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v4i1.3873

Abstract

Public speaking training is a strategic effort to enhance students' confidence, particularly high school students in Sinar Bhakti Village, who often face challenges in effectively communicating in public. This community service activity aims to identify the impact of public speaking training on students' confidence and presentation skills. The training method used is a participatory approach, combining theoretical sessions and practical exercises. Activities include presentation simulations, performance evaluations, and interactive discussions. Additionally, the training is designed to introduce effective communication techniques, such as voice modulation, body language, and logical delivery structure. The results show a significant improvement in students' confidence, their ability to structure presentation materials, and their courage to speak in public. Most participants reported feeling more prepared to face the challenges of speaking in front of an audience after completing the training. This program has also successfully increased students' awareness of the importance of communication skills in supporting their academic and non-academic success. With these achievements, the training is expected to serve as a model for schools to sustainably develop students' communication competencies.
Co-Authors Angga Saputra Darman Safe'i Gitta Destalya Adrian Nova Indah Hastuti Lia Rahni Alvia Mardiah Kenamon Noviansyah Noviansyah Refki Renaldi Sarah Pratiwi Yulitiawati Yulitiawati