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All Journal Jurnal Bisnis Darmajaya Equity: Jurnal Ekonomi Media Bina Ilmiah Jurnal Kabar Masyarakat Jurnal Pengabdian kepada Masyarakat (DIASYA)
Mardiah Kenamon
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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
Analyzing the Relationship between Corporate Governance and Financial Performance in BUMDs in Indonesia Gitta Destalya Adrian Nova; Anis Feblin; Mardiah Kenamon; Yusi Inaya Putri
Equity: Jurnal Ekonomi Vol 11 No 2 (2023): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i2.199

Abstract

Abstract This study aims to determine the effect of budget participation, accountability accounting and motivation on managerial performance of regional water companies in Ogan Komering Ulu Regency. Research using a quantitative approach with primary data sources. The population was 200 employees, the sampling technique used random sampling as much as 25 percent of the population, by distributing questionnaires. The analysis technique uses multiple linear regression with hypothesis testing, namely partial test (t test) and simultaneous test (f test). The results in this study indicate that the variables of Budget Participation (X1), Accountability Accounting (X2) and Motivation (X3) have a significant effect on Managerial Performance (Y) of the Regional Drinking Water Company of Ogan Komering Ulu Regency both partially and simultaneously. The coefficient of determination (Adjusted R square) is 0.960, indicating that 96% of managerial performance variables at PDAM OKU Regency can be explained by the three independent variables. Keywords: Managerial Performance, Accountability Accounting, Budget Participation and Motivation.
Kreativitas Anak Desa Sinar Bhakti : Membuat Gelang Manik-Manik untuk Menumbuhkan Jiwa Ekonomi Kreatif Tiara Listiana; Agus Setiawan; Dinda Fitria; Mayang Sari; Mardiah Kenamon
Jurnal Kabar Masyarakat Vol. 3 No. 1 (2025): JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v3i1.2940

Abstract

The creativity of children in rural areas is often overlooked due to limited facilities and opportunities to channel their potential. This community service program aims to empower children in Sinar Bhakti Village through the crafting of beaded bracelets as a form of creative economic activity. The program seeks to enhance fine motor skills, introduce entrepreneurial values, and encourage the development of a creative and productive mindset from an early age. This program employs a participatory method, involving children in hands-on training for crafting beaded bracelets, from material selection to final product assembly. During the training, an educational approach is applied to integrate creative values with economic aspects. The results of this program indicate that the activity successfully improved children’s ability to manage materials and produce marketable products. Additionally, it boosted their self-confidence in showcasing their work, both within the local community and through digital platforms. Another positive impact was the formation of a small creative community focused on developing a local economy based on craft arts. Thus, this program not only provides short-term benefits in terms of technical skills but also long-term advantages by shaping entrepreneurial mindsets.
Analisis Faktor – Faktor Yang Mempengaruhi Turnover Intension Karyawan Pada PT. Mitra Beton Mandiri Proyek Bendungan Tigadihaji – Oku Selatan Aulia Rahmi, Neneng; Mardiah Kenamon; Rosmala Dewi
Jurnal Bisnis Darmajaya Vol. 10 No. 2 (2024): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jurnalbisnis.v10i2.687

Abstract

This study discusses the effect of workload and compensation on employee turnover intention at PT. Mitra Beton Mandiri Tigadihaji Dam Project - South OKU. The population in this study were 30 employees of PT. Mitra Beton Mandiri. The analytilcal method used was quantitative method using Multiple Linear Regression analysis tool. The results of the t-test analysis of the workload variable (X1) are 2.956, which is greater than the t table of 2.05183, stated that the variable (X1) has a significant effect on employee turnover intention at PT. Mitra Beton Mandiri, while the t-test of the compensation variable (X2) is -1.694, which is smaller than the t table of 2.956, stated that the compensation variable (X2) does not have a significant effect on employee turnover intention at PT. Mitra Beton Mandiri. The calculate F value 6,096 was greater than F Table of 3,35 stated that together workload and compensation has sifnificant influence on turnover intention at PT. Mitra Beton Mandiri Tigadihaji Dam Project - South OKU. Ther valuer of ther coerffircirernt of derterrmirnatiron (R Squarer) of 0.311 meran that irn thirs caser ther contrirbutiron of ther irnfluerncer of Workload and Compernsatiron on Ermployerers' Turnoverr Irnternsiron irs 31,1%, whirler ther rermairnirng 68,8% was irnfluerncerd by otherr varirablers erxcluderd irn thirls rerserarch moderl such a work ernvirronmernt, leraderrshirp styler, and organirzatironal culturer.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN OGAN KOMERING ULU Dewi Sanjay; Mardiah Kenamon; Sari, Fifian Permata Sari
Media Bina Ilmiah Vol. 18 No. 6 (2024): Januari 2024
Publisher : LPSDI Bina Patria

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

Abstract

Kinerja pegawai merupakan hasil dari interaksi antara berbagai faktor, baik internal maupun eksternal, yang mempengaruhi cara pegawai menjalankan tugas-tugasnya. Dua faktor kunci yang secara signifikan mempengaruhi kinerja pegawai adalah gaya kepemimpinan yang diterapkan di dalam organisasi dan tingkat motivasi yang dimiliki oleh pegawai tersebut. Kinerja pegawai di instansi pemerintah, khususnya di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Ogan Komering Ulu sangat berpengaruh pada kualitas pelayanan publik. Kinerja yang baik akan memastikan bahwa masyarakat menerima pelayanan yang cepat, tepat, dan akurat dalam hal administrasi kependudukan seperti pembuatan KTP, Akta Kelahiran, dan dokumen lainnya. Oleh karena itu, peningkatan kinerja pegawai di instansi ini menjadi perhatian penting. Penelitian ini menggunakan pendekatan kuantitatif untuk mengukur variabel-variabel tertentu dan menentukan hubungan antara gaya kepemimpinan, motivasi dan kinerja pegawai. Secara simultan diketahui bahwa variabel gaya kepemimpinan (X1) dan motivasi (X2) berpengaruh terhadap kinerja pegawai (Y) pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Ogan Komering Ulu. Hasil analisis koefisien determinasi (R Square) didapat sebesar 0,574 atau 57,4%, hal ini menunjukkan bahwa variabel gaya kepemimpinan (X1) dan motivasi (X2) berpengaruh nyata terhadap kinerja pegawai (Y), sedangkan sisanya 42,6% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini yaitu pendidikan, pengalaman kerja, persepsi, dan sikap kerja.
Pemanfaan Limbah Minyak Goreng Untuk Pembuatan Sabun Batang Maulana, Trisna; Feblin, Anis; Nova, Gitta Destalya Adrian; Eka Meiliya Dona; Yulitiawati; Mardiah Kenamon; Hasiatul Aini
Jurnal Pengabdian kepada Masyarakat (DIASYA) Vol. 1 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat (DIASYA)
Publisher : Rumah Jurnal PT Citra Air Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71200/diasya.v1i2.98

Abstract

Salah satu sumber asam lemak yang sering dijumpai dalam lingkungan kehidupan sehari-hari adalah mnyak goreng. Limbah minyak goreng yang telah digunakan seringnya langsung dibuang  ke lingkungan sekitar rumah  tanpa melalui proses pengolahan terlebih dahulu. Hal ini terjadi dikarenakan kurangnya pengetahuan dan kesadaran masyarakat akan bahaya  pembuangan limbah  minyak goreng secara langsung baik bagi lingkungan maupun bagi kesehatan. Karena hal tersebut menjadi salah satu alasan untuk memanfaatkan limbah minyak  goreng menjadi sabun batang yang bisa dimanfaatkan dalam kehidupan sehari-hari dan bisa mendorong meningkatkan perekonomia masyarakat. Kegiatan ini berlokasi di Desa Tanjung Makmur Kecamatan Peninjauan yang melibatkan karang taruna dan ibu-ibu PKK.
Co-Authors AGUS SETIAWAN Anis Feblin Aulia Rahmi, Neneng Dewi Sanjay Dinda Fitria Eka Meiliya Dona Feblin, Anis Gitta Destalya Adrian Nova Hasiatul Aini Indah Hastuti Maulana, Trisna MAYANG SARI Nova, Gitta Destalya Adrian Rosmala Dewi Sari, Fifian Permata Sari Tiara Listiana Yulitiawati Yulitiawati Yulitiawati Yusi Inaya Putri