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All Journal Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Innovative: Journal Of Social Science Research Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Muhammad Abthahi
Politeknik Aceh
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Pelatihan Ms Office Dalam Peningkatan Keterampilan Guru SD dan SMP Naria Fitriani; Ardian Ardian; Dewi Maya Sari; Mislinawati Mislinawati; Cut Yunina Eriva; Muhammad Abthahi; Hilmi Hilmi
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.939

Abstract

Every teacher is required to make interesting learning materials quickly and precisely. With current technological developments, these materials are no longer written manually. The use of Ms. Office has been widely used because it is faster in completing teaching materials, exam questions and so on. Based on the initial interview, the Headmaster said that the majority of the school’s teachers were not proficient in applying Ms. Office in making materials needed during the teaching and learning process. To provide a solution, this community service activity was carried out in the form of training for Ms. Office for 30 elementary and junior high school teachers. With a total implementation time of two days (16 hours) which includes theory and practice, the results show that there is an increase in ability to operate Ms. Office in the form of Ms. Word, Excel and PowerPoint so that teachers can not only produce the necessary materials but also complete other school administration more quickly.
Analisis Economic Value Added Dan Financial Value Added Pada Perusahaan Transportasi Udara Yang Terdaftar Di Bursa Efek Indonesia Saat Pandemi Covid-19 Meutia Handayani; Rismadi Rismadi; Emilda Kadriyani; Rizki Ramadhan; Sri Rani Fauziah; Muhammad Abthahi; Talbani Farlian; Hilmi Hilmi; Rollis Juliansyah
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.1903

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa nilai economic value added (EVA) dan financial value added (FVA) pada perusahaan transportasi udara yang terdaftar di Bursa Efek Indonesia saat pandemi covid-19. EVA dan FVA jika bernilai positif maka akan menandakan nilai perusahaan yang cukup baik, namun sebaliknya jika bernilai negatif maka akan menunjukkan kinerja yang tidak baik. Hasil penelitian ini menunjukan nilai EVA dan FVA yang beragam, ada EVA dan FVA yang bernilai positif dan ada juga EVA dan FVA yang bernilai negatif. Jika dilihat dari sebelum covid dan saat covid rata-rata industry EVA dan FVA mengalami penurunan, namun jika di lihat dari setiap perusahaan ada sebagian perusahaan yang tidak pengaruh dengan adanya covid-19.
Application of Fiscal Reconciliation Towards Corporate Income Tax Calculations in Quality Fried Chicken Financial Reports Emilda Kadriyani; Mislinawati; Muhammad Abthahi; Rizki Ramadhan; M. Akmal
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.218

Abstract

The purpose of research is to determine the application of Fiscal Reconciliation to the calculation of Corporate Income Tax in the financial statements of Quality Fried Chicken Banda Aceh. This topic was chosen because tax reconciliation is an important part of business tax reporting. The data used in this study are quantitative and qualitative. The data source used in this study is primary data. The results of this study indicate that Quality Fried Chicken Banda Aceh does not prepare its financial statements completely in accordance with Law Number 36 of 2008 concerning Income Tax. This is evidenced by several expense accounts that have not been subject to tax adjustments in the company's financial statements. Quality Fried Chicken Banda Aceh still does not have good evidence. Quality Fried Chicken Banda Aceh must know, understand and follow the development of taxation in Indonesia. Quality Fried Chicken Banda Aceh must also have good records in case of problems or events that are detrimental to the business.
Co-Authors Ardian Ardian Cut Yunina Eriva Dewi Maya Sari Emilda Kadriyani Handayani, Meutia Hilmi Hilmi M. Akmal Mislinawati Naria Fitriani Rizki Ramadhan Rollis Juliansyah Sri Rani Fauziah Talbani Farlian