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All Journal Jurnal Ilmiah Manajemen Ubhara Asian Journal of Community Services (AJCS)
Amor Marundha
Universitas Bhayangkara Jakarta Raya
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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INDONESIAN SMES FINANCIAL QUALITY INFORMATION PERFORMANCE AS LEARNING ORGANIZATION Uswatun Khasanah; Dewi Puspaningtyas Faeni; Rachmat Pramukty; Amor Marundha; Tri Yulaeli
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1199

Abstract

SMEs comprise of majority of registered small medium enterprises in the developing countries. They play an important economic role by generating income and employment by contributing significantly to export earnings. Unfortunately, SMEs are not bankable, banks tend to prioritize lending to large companies because of higher risks and high transaction and monitoring cost of SME lending activities. This research observed access to finance support to tourism travel industry in Indonesia. Research location was in Borobudur Temple which located in Magelang City. The temple has attracted many visitors both domestic and international visitors. The temple has become one of the world’s seven wonders and visitor attractions that bring the values of religious harmony and natural human beauty surrounded by towering mountains visited by local and foreign visitors. It was concluded that Financial Information Quality to Bank Accessibility and Performance of SMEs In Asean Economic Community. Keywords : Finance Support, Tourism Travel Industry and SMEs
AGRESIFITAS LAPORAN KEUANGAN DAN AGRESIFITAS PAJAK: MEMODERASI KUALITAS AUDIT Arna Suryani; Eva Herianti; Amor Marundha
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1189

Abstract

Penelitian ini menjelaskan mengenai regulasi perpajakan dan pengawasan pemerintah yang masih tergolong lemah mengenai penghindaran pajak yang dilakukan entitas. Hal ini juga dibuktikan melalui hasil laporan Tax Justice Network pada tahun 2020 bahwa Indonesia berada pada peringkat ke-4 se-Asia setelah China, India, dan Jepang terkait agresivitas pajak. Tujuan penelitian ini untuk menguji pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak, serta pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak dengan kualitas audit sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan menggunakan purposive sampling. Teknik analisis data mengunakan regresi sederhana dan Moderated Regression Analsis (MRA) menggunakan eviews 10. Hasil penelitian menunjukkan bahwa agresivitas pelaporan keuangan berpengaruh terhadap agresivitas pajak. Kualitas audit tidak dapat memoderasi pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak. Implikasi terhadap kebijakan terkait regulasi pemerintah dalam menganalisis dan mengkaji peraturan perpajakan, bagi Dewan Standar Akuntansi dalam menganalisis dan mendesain metode akuntansi untuk mengurangi adanya peluang dalam melakukan agresivitas pelaporan keuangan. Bagi pemegang saham dalam memutuskan investasi pada perusahaan. Kata Kunci : Agresivitas Pelaporan Keuangan, Agresivitas Pajak, Kualitas Audit
Training and Assistance on Packaging, Labeling, and Online Marketing of Msmes Ery Teguh Prasetyo; Wastam Wahyu Hidayat; Amor Marundha; Pugo Bayu Prabowo
Asian Journal of Community Services Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i6.4496

Abstract

Based on this problem, the purpose of implementing service activities is to increase the knowledge and skills (quality of human resources) of MSME actors through labeling training on packaging. The program of training and mentoring activities is carried out through five stages, namely socialization, preparation, implementation of activities, evaluation and reporting. The result of implementing this community service activity is increasing knowledge and creating product packaging labeling. The output targets to be achieved in community service this time are aspects of competency, increasing understanding and skills of human resources (HR) MSME actors and academic aspects, the results of activities will be reported and published in one of the national journals.
Co-Authors Andika Dwi Hertanto Arna Suryani Cris Kuntadi Cyntia Shafa Zahrani Davina Putri Mardhatilla Dewi Puspaningtyas Ery Teguh Prasetyo Eva Herianti Idel Eprianto Nida Aulia Rasyid Pugo Bayu Prabowo Rachmat Pramukty Salwa Azahra uswatun khasanah Wastam Wahyu Hidayat Whikanaulia Luthfihana Marzidhan Yulaeli, Tri