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All Journal Journal of Public Administration Studies PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Herbal, Clinical and Pharmaceutical Science (HERCLIPS) JURNAL HUTAN TROPIS SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Indonesian Journal of Economics and Strategic Management Indonesian Journal of Accounting and Governance
Bambang Prayogo, Bambang
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH CAPITAL INTENSITY, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PERPAJAKAN Imaniar, Nur Inayah; Rely, Gilbert; Prayogo, Bambang
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2343

Abstract

Penelitian bertujuan menguji dan menganalisis Pengaruh Capital Intensity, Leverage, dan Corporate Social Responsibility Terhadap Manajemen Perpajakan. Penelitian bertujuan menguji dan menganalisis  pengaruh Capital Intensity, Leverage dan Corporate Social Responsibility terhadap Manajemen Perpajakan. Metode penelitian ini menggunakan metode kuantitatif, dengan jenis dan sumber data sekunder yang diperoleh dari laporan keuangan, annual report dan sustainability report perusahaan. Sampel penelitian menggunakan Emiten Manufaktur Sektor Barang Konsumsi pada Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yaitu teknik purposive sampling dan menggunakan menghasilkan sebanyak 108 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, estimasi model data panel, uji pemilihan model regresi data panel, uji asumsi klasik, uji persamaan regresi data panel  dan uji hipotesis. Hasil penelitian menyimpulkan bahwa capital intensity dan corporate social responsibility tidak berpengaruh signifikan terhadap manajemen perpajakan, sedangkan leverage berpengaruh signifikan terhadap manajemen perpajakan. Secara simultan capital intensity, leverage dan corporate social responsibility berpengaruh terhadap manajemen perpajakan.
Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia Prayogo, Bambang; Gunawan, Itjang D.
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/kdjm8g95

Abstract

This study was investigated by using multiple regression analysis method. The sample of this researchis purposive sampling with total 6 years observation. The result of the research shows that SOEsconduct earnings management policy in two years before IPO and two years after IPO by incomeincreasing. In order to get generalized results future research can use all listed state-ownedenterprises until 2016, which is 20 companies with five years-period before and after going public.
Praktik Pembuatan Ekoenzim dalam Upaya Menstimulus Pengetahuan dan Peduli Lingkungan pada Siswa SMP: Practice of Making Ecosenzymes In an Effort to Stimulate Environmental Knowledge and Care for Students of SMP Karyadi, Bhakti; Ruyani, Aceng; Mayub, Afrizal; Parlindungan, Deni; Prayogo, Bambang
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.9259

Abstract

This community service aims to equip students and teachers of SMP IT Khoiru Ummah Rejang Lebong with knowledge about managing school gardens using household waste through ecoenzymes, natural boosters, and POC. This school has a large area of underutilized land, especially for organic waste management. Household waste is not managed correctly, and most of it is disposed of in landfills, even though it can be processed into valuable products. Converting organic waste into eco-enzymes is expected to reduce waste and create a greener, more environmentally friendly school ecosystem. This training was carried out from April to December 2024, by using the Participatory Action Research (PAR) method, divided into three stages: exploration, provision of materials and practice, and evaluation. The evaluation's student response data show that around 61% of students demonstrated excellent knowledge, 30% good, and 9% sufficient. The level of concern for the environment was very high. The success of this activity was measured by the level of participation and enthusiasm among participants, which reflected the objectives of community service: increasing awareness and skills in waste management. Further evaluation is needed to assess the long-term impacts and to determine how this activity can be implemented outside of school, thereby providing benefits to the surrounding community.
Co-Authors ACENG RUYANI Avista Yudha, Suchi BHAKTI KARYADI Daulay, Lutvi Amalia Dewi, Novi Ratna Dwi Kartika Eka Pramyrtha Hestianah, Eka Pramyrtha Gunawan, Itjang D. Hasioan Sianipar, Panata Bangar Imaniar, Nur Inayah Inas Raihanah, Salma Izazi, Farizah Mayub, Afrizal MULYADI Mulyani, Susi Dwi Musdalifah, Hani Parlindungan, Deni Puspa Damayanti, Erika Rely, Gilbert Rosena, Arvitha Dinda Sevtianti, Lola Serly Yuniati, Triana Yuniati, Trianan Zulkarnain, Endri