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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Informatika Ekonomi Bisnis Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Pengabdian Nasional (JPN) Indonesia
Sumardi
Universitas Muhammadiyah Prof. DR. HAMKA
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penguatan Literasi Keuangan pada Siswa SMA Assa’adah Zulpahmi; Sumardi; Edi Setiawan
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i1.125

Abstract

Everyone has a different level of financial literacy. It is important to instill financial literacy from an early age to know or manage finances so that they are healthy in the future. Likewise with this activity where the target is Assa-adah High School students, whose average age is 16-17 years. The purpose of service activities is; 1) Providing financial knowledge to Asa'adah High School students, and 2) Increasing awareness of financial management in making financial decisions for students. The Implementation Method consists of; Program Socialization, Implementation, Monitoring and Evaluation. Based on the results of the activities that have been running, there has been a significant increase in the financial literacy of Assa'adah High School students. This is evidenced from the results of questions and answers between the speakers and the participants, initially the participants did not know how to manage finances properly and correctly.
Pengaruh Tingkat Risiko Environmental Social Governance (ESG) dan Leverage terhadap Kinerja Perusahaan Pada Indeks IDXESGL Tahun 2020-2022 Dinda Purwitasari; Sumardi; Meita Larasati
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.255

Abstract

This study examines the impact of the ESG risk level and Leverage ratio on the performance of companies included in the IDXESGL index in 2020-2022. This study uses financial reports from companies including the IDXESGL index in 2020-2022 on the Indonesian Stock Exchange in the last 3 years. This type of research is cross-sectional, and the sampling method used is purposive sampling. Descriptive analysis, t-test, correlation, and regression were performed to support the research objectives. SPSS was used for analysis. Based on the regression results, there is no significant effect between the level of ESG risk and company performance. However, there is a significant effect between leverage and company performance. As well as together the risk level of ESG and Leverage have a significant influence on company performance. This research is limited to companies included in the IDXESGL index in 2020-2022 and cannot highlight companies that are not included in the index.
Penguatan Literasi Keuangan pada Siswa SMA Assa’adah Zulpahmi; Sumardi; Edi Setiawan
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 1 (2023): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i1.125

Abstract

Everyone has a different level of financial literacy. It is important to instill financial literacy from an early age to know or manage finances so that they are healthy in the future. Likewise with this activity where the target is Assa-adah High School students, whose average age is 16-17 years. The purpose of service activities is; 1) Providing financial knowledge to Asa'adah High School students, and 2) Increasing awareness of financial management in making financial decisions for students. The Implementation Method consists of; Program Socialization, Implementation, Monitoring and Evaluation. Based on the results of the activities that have been running, there has been a significant increase in the financial literacy of Assa'adah High School students. This is evidenced from the results of questions and answers between the speakers and the participants, initially the participants did not know how to manage finances properly and correctly.
Analisis Penerapan Perencanaan Pajak Penghasilan PPh Badan dan Final Sebagai Upaya Mengefisienkan Beban Pajak Pada Perusahaan PT Lippo Karawaci Tbk Tahun 2017 – 2019 Muhammad Helmi Raditya; Zulpahmi; Sumardi
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 2 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i2.6091

Abstract

Penelitian ini bertujuan untuk mengetahui perencanaan pajak yang dilakukan oleh PT. Lippo Karawaci Tbk dengan menggunakan PPh Badan dan PPh Final untuk perhitungan beban pajak dan mengetahui perbandingan perhitungan pajak dengan menggunakan PPh Badan dan PPh Final dalam mengefisienkan beban pajak pada tahun 2017-2019. Penelitian ini menggunakan metode deskriptif, analisis yang digunakan adalah dengan mengumpulkan.data.perusahaan.yang.digunakan.dalam.melakukan.tax.planning.serta.melihat.sumber-sumber.penghasilan.serta.mendefinisikan.jenis.biaya-biaya.dan.melakukan.tax.planning. Adapun teknik pengolahan data yang digunakan adalah analisis deskriptif. Hasil dari penelitian ini terlihat pada tahun 2019 PPh Badan sebesar Rp 335.197.000 sedangkan PPh Final sebesar Rp 276.148.335, untuk tahun 2018 PPh Badan sebesar Rp 403.247.684 sedangkan PPh Final sebesar Rp 276.424.450, dan untuk tahun 2017 PPh Badan sebesar Rp 228.489.600 sedangkan PPh Final sebesar Rp 276.602.975.
Co-Authors Dinda Purwitasari Edi Setiawan Meita Larasati Muhammad Helmi Raditya Zulpahmi