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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 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 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

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

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

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.

Pemberdayaan Masyarakat Desa melalui Ekonomi Digital untuk Peningkatan Kualitas Hidup dan Kesejahteraan Ekonomi Masyarakat Desa Bandar Jaya Kecamatan Sosoh Buay Rayap Kabupaten Ogan Komering Ulu Sumatera Selatan Rosmala Dewi; Dyah Ayu Putriani; Mardiah Kenamon; RR Dimas Veronica Priharti; Dahlia; M. Apriliansyah Ramadhani; M. Agus Kurniawan
Jurnal Pengabdian kepada Masyarakat (DIASYA) Vol. 2 No. 1 (2026): 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.v2i1.199

The development of digital technology has brought significant changes to various aspects of life, including the economic activities of rural communities. However, limited digital literacy, technological access, and the ability to utilize digital platforms remain major challenges for rural communities. This community service activity aims to empower the people of Lubuk Leban Village through the implementation of the digital economy to improve their quality of life and economic well-being. Implementation methods include outreach, digital literacy training, mentoring in the use of digital media for productive businesses, and activity evaluation. The results of the activity indicate an increase in community understanding of the digital economy, the ability to utilize social media and marketplaces for marketing local products, and increased motivation to become entrepreneurs. This program is expected to become a model for sustainable digital economy-based village community empowerment.

PEMETAAN STRUKTUR INTELEKTUAL DAN TRANSFORMASI DIGITAL PARIWISATA HALAL GLOBAL : TINJAUAN LITERATUR SISTEMATIS DAN ANALISIS BIBLIOMETRIK Kuncoro Budi Riyanto; Indah Purnomowati; Arwan Junianto; Mardiah Kenamon
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7330

Penelitian ini bertujuan untuk memetakan perkembangan, struktur intelektual, dan transformasi digital dalam pariwisata halal global. Meskipun industri ini berkembang pesat, terdapat kesenjangan literatur yang signifikan terkait integrasi teknologi mutakhir dan dominasi penelitian yang masih terpusat pada wilayah tertentu. Dengan menggunakan pendekatan mixed-methods yang menggabungkan Systematic Literature Review (SLR) dan analisis bibliometrik, penelitian ini menyaring 377 artikel ilmiah dari basis data Scopus (hingga Januari 2026) mengikuti protokol PRISMA. Analisis data dilakukan secara kuantitatif menggunakan VOSviewer untuk pemetaan jaringan, serta diperkuat dengan analisis isi (qualitative content analysis) pada artikel-artikel kunci untuk mengekstraksi nuansa teoritis yang lebih dalam. Temuan menunjukkan lonjakan signifikan publikasi sejak 2016, dengan Indonesia dan Malaysia sebagai kontributor utama. Hasil analisis kualitatif mengungkap pergeseran paradigma dari layanan fisik tradisional menuju ekosistem digital yang dipersonalisasi melalui AI, blockchain untuk transparansi halal, dan virtual halal tourism. Penelitian ini memberikan kontribusi orisinal dengan menawarkan model konseptual baru yang mengintegrasikan atribut inti pariwisata halal dengan transformasi digital, sekaligus memberikan peta jalan bagi peneliti masa depan untuk mengeksplorasi pariwisata halal di destinasi minoritas Muslim.

ANALISIS DETERMINASI PRESTASI KERJA PEGAWAI DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN OKU TIMUR Siska Ariani; Yunita Sari; Mardiah Kenamon
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7409

Penelitian ini bertujuan menganalisis determinasi prestasi kerja pegawai di Dinas Pengendalian Penduduk dan Keluarga Berencana (DPPKB) Kabupaten OKU Timur. Latar belakang penelitian berangkat dari adanya kesenjangan antara target dan capaian kinerja pegawai, terbatasnya fasilitas kerja, serta kebutuhan penguatan budaya kerja berbasis nilai ASN BerAKHLAK. Penelitian menggunakan pendekatan kuantitatif eksplanatori dan melibatkan seluruh pegawai DPPKB sebanyak 47 orang. Menggunakan regresi linier berganda, hasil penelitian menunjukkan bahwa kualitas SDM (X1), lingkungan kerja (X2), dan budaya organisasi (X3) secara parsial dan simultan berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, sedangkan sisanya dipengaruhi atau dapat dijelaskan oleh variabel lain yang tidak dimasukkan di dalam model penelitian ini, yaitu sebesar 19%.

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 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.

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