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All Journal DEDIKASI PKM AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Journal of Artificial Intelligence and Digital Business Journal of Management Accounting, Tax and Production
Hamida Hunein
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Strategi Pemasaran Melalui Peran Internet Terhadap Pengembangan Usaha Mikro Kecil Menengah (Umkm) di Yayasan Raudhah Al Ghonthory Muhammad Sopiyana; Riska Damayanti; Hamida Hunein
DEDIKASI PKM Vol 4, No 1 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i1.27491

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk mengetahui sejauh mana pemahaman dan peran pemasaran melalui media sosial secara efektif pada anggota yayasan raudhah al ghonthory. Untuk mengetahui sejauh mana penerapan pemasaran via media sosial khususnya instagram dan facebook untuk para usaha mikro dan menengah. Untuk mengetahui bagaimana strategi   pemasaran   via   media sosial khususnya Instagram dan Facebook khususnya para anggota Yayasan Raudhah Al Ghonthory yang berwirausaha untuk menambah penghasilan dalam rumah tangga mereka. Kegiatan dilakukan dengan menggunakan metode ceramah, diskusi, dan latihan. Hasil kegiatan pengabdian kepada masyarakat ini adalah materi yang disampaikan sangat bermanfaat bagi peserta karena mereka belum cukup paham tentang pemasaran online, dengan adanya PKM ini mereka sedikit banyak paham mengenai pemasaran online sehingga lambat laun akan mencoba hal tersbut ubruk menambah perekonomian di Yayasan Raudhah  Al Ghonthory.
Strategi Pemasaran Melalui Peran Internet Terhadap Pengembangan Usaha Mikro Kecil Menengah (Umkm) di Yayasan Raudhah Al Ghonthory Muhammad Sopiyana; Riska Damayanti; Hamida Hunein
DEDIKASI PKM Vol. 4 No. 1 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i1.27491

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk mengetahui sejauh mana pemahaman dan peran pemasaran melalui media sosial secara efektif pada anggota yayasan raudhah al ghonthory. Untuk mengetahui sejauh mana penerapan pemasaran via media sosial khususnya instagram dan facebook untuk para usaha mikro dan menengah. Untuk mengetahui bagaimana strategi   pemasaran   via   media sosial khususnya Instagram dan Facebook khususnya para anggota Yayasan Raudhah Al Ghonthory yang berwirausaha untuk menambah penghasilan dalam rumah tangga mereka. Kegiatan dilakukan dengan menggunakan metode ceramah, diskusi, dan latihan. Hasil kegiatan pengabdian kepada masyarakat ini adalah materi yang disampaikan sangat bermanfaat bagi peserta karena mereka belum cukup paham tentang pemasaran online, dengan adanya PKM ini mereka sedikit banyak paham mengenai pemasaran online sehingga lambat laun akan mencoba hal tersbut ubruk menambah perekonomian di Yayasan Raudhah  Al Ghonthory.
Pengaruh Komisaris Independen, Real Earnings Management, dan Kompensasi Eksekutif Terhadap Tax Aggressive Siti Nazillah; Hamida Hunein
Journal of Management Accounting, Tax and Production Vol. 4 No. 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8104

Abstract

Pemerintah menganggap pajak adalah sumber pendapatan negara, sedangkan bagi wajib pajak hal tersebut beban perbedaan persepsi menyebabkan terjadinya Tax Aggressive. Penelitian ini bertujuan untuk menguji pengaruh Komisaris Independen, Real Earnings Management, dan Kompensasi Eksekutif terhadap Tax Aggressive pada perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi BEI dan website perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dari 131 Perusahaan Sektor Consumer Non-cyclical diperoleh sampel sebanyak 38 perusahaan selama 5 tahun sehingga didapat sebanyak 190 sampel data. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi data panel dengan menggunakan perangkat lunak Eviews versi 12. Hasil penelitian menunjukkan bahwa secara simultan Komisaris Independen, Real Earnings Management, dan Kompensasi Eksekutif terhadap Tax Aggressive. Secara parsial, Komisaris Independen dan Real Earnings Management tidak berpengaruh terhadap Tax Aggressive. Sedangkan, Kompensasi Eksekutif berpengaruh terhadap Tax Aggressive.
The Effect of Corporate Social Responsibility Disclosure, Capital Structure and Dividend Policy on Firm Value Hamida Hunein; Evi Kristianti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1961

Abstract

In today’s competitive banking sector, firm value is a critical indicator of financial performance and investor confidence. State-owned banks in Indonesia play a vital role in the national economy, and understanding the factors that influence their firm value is essential for sustainable growth. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, capital structure, and dividend policy on firm value. The research employed a quantitative approach using panel data from four state-owned banks over the period 2016–2023, resulting in 32 observations through saturated sampling. Data analysis was conducted using EViews 13, incorporating panel data regression models, coefficient of determination testing, and hypothesis testing. The findings indicate that CSR disclosure has a positive and significant effect on firm value, suggesting that socially responsible practices enhance investor perception and market valuation. Capital structure negatively affects firm value, implying that higher leverage may increase financial risk and reduce investor confidence. Interestingly, dividend policy was found to have no significant effect on firm value. The coefficient of determination (R²) of 50.39% indicates that CSR disclosure, capital structure, and dividend policy collectively explain approximately half of the variation in firm value. These findings provide valuable insights for policymakers and bank management in optimizing strategies to enhance firm value.
Pengaruh Tax Planning, Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024) Nabila Fitria Hairun Nisa; Hamida Hunein
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13316

Abstract

Tax avoidance merupakan salah satu aspek penting dalam kebijakan perpajakan perusahaan karena mencerminkan upaya efisiensi pajak yang dilakukan secara legal. Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, capital intensity dan inventory intensity terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan berupa data sekunder dari laporan keuangan perusahaan, dengan teknik purposive sampling yang menghasilkan 23 perusahaan atau 115 observasi. Analisis dilakukan menggunakan regresi data panel dengan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa secara simultan tax planning, capital intensity, dan inventory intensity berpengaruh terhadap tax avoidance. Secara parsial, tax planning dan inventory intensity berpengaruh positif signifikan terhadap tax avoidance, sedangkan capital intensity tidak berpengaruh signifikan. Temuan ini menegaskan bahwa perencanaan pajak dan intensitas persediaan menjadi faktor yang memengaruhi tax avoidance perusahaan. Implikasi penelitian ini adalah pentingnya penyusunan strategi pajak dan pengelolaan aset yang lebih efektif dalam mendukung kepatuhan dan efisiensi perusahaan.
Pengaruh Penerapan Enviromental Social Governance (ESG) dan Capital Intensity terhadap Tax Avoidance Rizka Amanda; Hamida Hunein
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2387

Abstract

Tax avoidance remains an important issue because tax revenue is a major source of government financing, while companies seek to manage their tax burden efficiently. This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital intensity on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports. The population consists of 132 companies, from which 8 companies were selected using purposive sampling, resulting in 40 firm-year observations. The data were analyzed using panel data regression with the Common Effect Model and processed using EViews 13. Tax avoidance is proxied by the Effective Tax Rate (ETR), while ESG is measured based on the disclosure of GRI 2021 indicators and capital intensity is measured by the proportion of fixed assets to total assets. The results show that ESG disclosure does not have a significant effect on ETR, with a probability value of 0.0595. In contrast, capital intensity has a significant positive effect on ETR, with a probability value of 0.0024. Simultaneously, ESG disclosure and capital intensity significantly affect ETR, as indicated by a probability value of 0.001016. These findings indicate that capital intensity is more closely associated with variations in corporate effective tax rates than ESG disclosure.
Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Kepemilikan Manajerial terhadap Penghindaran Pajak Firna Fauziah Ariswan; Hamida Hunein
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2398

Abstract

This research aims to analyze the effect of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. This study employs a quantitative method using secondary data in the form of financial statements and sustainability reports of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consisted of 131 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, resulting in 6 companies with a total of 30 observations that met the predetermined sample criteria. The data analysis method used panel data regression with the Fixed Effect Model (FEM) approach and was processed using EViews 13. The results of the study indicate that, simultaneously, Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership have a significant effect on Tax Avoidance. Partially, Environmental, Social, and Governance (ESG) has a significant effect on Tax Avoidance, while Capital Intensity and Managerial Ownership do not have a significant effect on Tax Avoidance. This study is expected to contribute theoretically by expanding the literature on the effects of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. Practically, this study can serve as an evaluation material for company management, provide guidance for investors in making investment decisions, and serve as an academic reference for understanding the development of tax-related studies by providing an overview of the factors influencing Tax Avoidance.
Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Inventory Intensity terhadap Penghindaran Pajak Siti Asiyah Nurhayati; Hamida Hunein
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2377

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors, capital intensity, and inventory intensity on tax avoidance. It employs a quantitative method using secondary data specifically financial statements and sustainability reports from Non-Cyclical Consumer Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique employed was purposive sampling, resulting in a sample of 16 companies with 80 observations. The data analysis method used was panel data regression utilizing the Common Effect Model (CEM) approach and the EViews 13 software. The results of this study indicate that Environmental Social Governance (ESG), Capital Intensity, and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Individually, Environmental Social Governance (ESG) has a significant effect on Tax Avoidance. Capital Intensity does not have a significant effect on Tax Avoidance, whereas Inventory Intensity has a significant effect on Tax Avoidance.
Co-Authors Evi Kristianti Firna Fauziah Ariswan Muhammad Sopiyana Nabila Fitria Hairun Nisa Riska Damayanti Rizka Amanda Siti Asiyah Nurhayati Siti Nazillah