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All Journal Budimas : Jurnal Pengabdian Masyarakat JWM (JURNAL WAWASAN MANAJEMEN)
Rahmawati
Universitas Sebelas Maret Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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TAX PLANNING DAN NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2016-2018) Juliati Juliati; Rahmawati
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.217

Abstract

Aggressive tax planning has an impact on reducing the amount of taxes that must be paid to the state. Several mining companies in Indonesia are indicated to carry out aggressive tax planning. By using signal theory, companies that carry out tax planning can have an impact on decreasing the value of the company because the company is indicated to have violated tax regulations. This study will examine whether the tax planning by the company has a negative effect on the company. The research design used is quantitative research using hypotheses. The hypothesis proposed is that tax planning has a negative effect on firm value. Hypothesis testing using multiple linear regression. The research sample used is a mining company that went public on the Indonesia Stock Exchange (IDX) in 2016 – 2018. The independent variable is tax planning while the dependent variable is company value, this study also uses control variables, namely profitability and leverage. Measurement of tax planning by using the effective tax rate (ETR) and ETR differential, while the value of the company is measured by using the price to earnings ratio (PER). Profitability control variable is measured using return on assets (ROA) and leverage is measured using debt to equity ratio (DER). The results show that the smaller the ETR, the smaller the PER of the company. The larger the ETR differential, the smaller the PER of the company. The smaller the ETR or the larger the ETR differential indicates that the more aggressive the tax planning is carried out by the company and the greater the tax planning will have an impact on decreasing the value of the company so that the hypothesis in this study is accepted. The conclusion of this study is that tax planning that is carried out aggressively by the company can potentially violate tax regulations applied by a country so that this policy can affect the value of the company to be down.Keywords: tax planning, firm value
DIVERSIFIKASI PRODUK BATIK LASEM HASTADANA MELALUI PENERAPAN TEKNIK PRODUKSI BATIK CAP SEBAGAI UPAYA PENGEMBANGAN USAHA DI KABUPATEN REMBANG Endang Dwi Amperawati; Rikah; Rahmawati; M. Rudianto; Umatun Markhumah; Dewi Kurnia Salwa
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18742

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan pada Usaha Batik Hastadana di Kecamatan Lasem, Kabupaten Rembang, yang menghadapi kendala terbatasnya diversifikasi produk dan keterbatasan peralatan produksi. Selama ini, proses produksi hanya mengandalkan teknik batik tulis yang memerlukan waktu lama, biaya tinggi, serta kapasitas produksi terbatas. Melalui program ini, dilakukan pendampingan diversifikasi produk dengan menghadirkan alat cap batik, pelatihan penggunaan teknik kombinasi tulis–cap, serta penguatan strategi pemasaran. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pendampingan manajerial, penyediaan alat cap, pelatihan produksi, dan monitoring. Hasil kegiatan menunjukkan meningkatnya keterampilan perajin dalam teknik batik cap, lahirnya produk diversifikasi berbasis Batik Lasem, serta peningkatan kapasitas produksi dan daya saing usaha. Dengan demikian, PKM ini berhasil memperkuat keberlanjutan UMKM batik sebagai bagian dari pelestarian budaya sekaligus peningkatan ekonomi lokal. Kata kunci: Batik Lasem, diversifikasi produk, batik cap, UMKM, pengabdian Masyarakat
INOVASI TEKNOLOGI DAN DESAIN UKM BATIK CIPRAT DI KENDAL: UPAYA UMKM NAIK KELAS Rahmawati; Corina Joseph; Dwi Prasetyani; Asri Laksmi Riani; Catur Sugiarto; Siti Nurlaela; Endang Dwi Amperawati; Ratna Wijayanti Daniar Paramita; Desy Nurcahyanti; Ashari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20406

Abstract

Batik Linggo, an MSME partner, focuses on developing product design and marketing strategies. The program begins with systematic splash technique training, including exploration of shapes, color composition, and alignment with market trends. The training also includes attractive packaging techniques, social media management, and online sales strategies in marketplaces to enhance competitiveness, finance, and taxation for MSMEs. The challenges faced include the processing of liquid splash batik dye waste, which is known to pose a potential threat to the environment and health. The problem is the monotony of batik creations, and production relies solely on fabric, without considering sustainable fashion. The resulting batik dye waste is simply dumped into the ground or ditches around the batik processing area by batik artisans. The resulting splash batik is only produced when there is demand, and demand is still very limited. Solutions for production, management, finance, and taxation are available for MSMEs. The goal is to increase the understanding, awareness, and skills of ciprat batik artisans created by people with disabilities, young people, and women from low socioeconomic backgrounds in Gonoharjo Village to the wider community. This innovation involves a wax feeder machine, an ergonomic stamping table, semi-automatic dyeing technology using a compressor and spray gun, a multi-tiered drying rack, the development of digital-based ciprat batik designs, and mentoring in branding and digital marketing. The implementation method for this activity is community development, with the concept of active community empowerment. This approach emphasizes the transfer of technology and implementation to partners, with an eye toward sustainability. This activity takes place in three stages: preparation, implementation, and evaluation. The targeted output is the participation of innovative ciprat batik products in national-scale exhibitions and festivals. Keywords: Ciprat Batik; Sustainable Fashion; People with Disabilities
Co-Authors Ashari Asri Laksmi Riani Catur Sugiarto Corina Joseph Dewi Kurnia Salwa Dwi Prasetyani Endang Dwi Amperawati Endang Dwi Amperawati Juliati Juliati M. Rudianto Nurcahyanti, Desy Ratna Wijayanti Daniar Paramita Rikah Rikah Siti Nurlaela Umatun Markhumah