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All Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal Bisnis, Ekonomi, dan Sains
Dika Karlida Sari
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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IMPLEMENTASI KEGIATAN BAZAR UMKM SEBAGAI UPAYA DALAM MEMPERKUAT KETAHANAN PANGAN DI KELURAHAN AMBORAWANG DARAT Yanzil Azizil Yudaruddin; Siti Della Ananda Lesmana; Dika Karlida Sari; Ranita Ramadhani; Juwari Juwari
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 5 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v5i2.312

Abstract

Factors causing the food crisis in Amboawang Darat Village include, many productive workers who choose to work in offices, lack of public knowledge in MSME management so that their potential cannot be maximized, and damage to agricultural land due to mining activities around the land area. Based on the conditions in the field and seeing the condition of MSMEs in the Ambowang Darat Village, the researchers carried out bazaar activities as a strategy to strengthen food security. The research method used is descriptive qualitative. The data in this study uses primary data and secondary data. Data collection techniques through the process of observation, interviews with MSME actors involved in implementing the MSME bazaar, and documentation. The approach used by researchers is a participatory approach because they are directly involved in MSME bazaar activities. The implementation of the MSME bazaar has had various positive impacts on the community in the Ambowang Darat Village, including; 1) increasing product sales through MSME bazaar stands, 2) MSME products are better known in the Ambowang Darat Village, 3) the public can carry out promotions so that the market share becomes wider.
Dynamics of Tax Aggressiveness: Audit Committee Moderation on Corporate Characteristics Yudea F Anai; Dika Karlida Sari; Muhammad Andika Prasetya
Jurnal Bisnis, Ekonomi, dan Sains Vol. 5 No. 1 (2025): Jurnal Bisnis, Ekonomi dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol5.iss1.2025.2583

Abstract

Tax aggressiveness is a major concern for policymakers and corporate governance stakeholders because of its impact on state revenues and corporate financial strategies. This study aims to evaluate the influence of company size, capital intensity, and CSR on tax aggressiveness, with the audit committee as the moderation variable. This study adopts a quantitative method using secondary data from industrial sector companies listed on the IDX during the period 2021 to 2023. To analyze the relationship between variables, multiple regression techniques and MRA were used. The results show that capital intensity has a negative impact on tax aggressiveness, which shows that companies with large investments in fixed assets tend to have lower levels of tax aggressiveness due to depreciation benefits. However, company size and CSR did not show a significant influence on tax aggressiveness, contrary to some previous research findings. In addition, the audit committee was proven to significantly moderate the relationship between capital intensity and tax aggressiveness, emphasizing the importance of corporate governance roles in overseeing tax policies. However, the audit committee's moderation of the relationship between company size and CSR with tax aggressiveness did not show significant results, indicating that additional governance mechanisms may be necessary. The results of this study enrich the literature related to tax strategies and corporate governance and offer implications for regulators, company executives, and investors in developing more effective policies to increase transparency and tax compliance.
Co-Authors Juwari Muhammad Andika Prasetya Ranita Ramadhani Siti Della Ananda Lesmana Yanzil Azizil Yudaruddin Yudea F Anai