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All Journal Journal of Accounting Science Wiga : Jurnal Penelitian Ilmu Ekonomi Safari : Jurnal Pengabdian Masyarakat Indonesia Mamangan Social Science Journal JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Fajar Sasongko
STIE Ganesha
Religion Arts Humanities Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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A Corporate Tax Aggressiveness Influenced by CSR and Financial Ratios Tiolina Evi; Fajar Sasongko
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1021

Abstract

The purpose of this study is to investigate and analyze the relationship between corporate social responsibility, leverage, and company size and tax aggressiveness. Using the GRI-4 indicator with 91 items, the research examines corporate social responsibility as an independent variable. The debt-to-asset ratio is used to evaluate leverage, whereas the natural logarithm of total assets is utilized to evaluate the magnitude of a company. In this study, the dependent variable is tax aggressiveness, as measured by the Effective Tax Ratio (ETR). The annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were analyzed for this study. Types of research this is quantitative research. The sample selection procedure utilized a method of purposive sampling, yielding a total sample population of 157 businesses. However, only 54 businesses fulfilled the inclusion requirements for the study. The collected data was analyzed using version 26 of the SPSS software. According to the study's findings, corporate social responsibility has a substantial effect on tax aggressiveness. The study found no positive or statistically significant effects of leverage or company size on tax aggressiveness.
Sosialisasi Manajemen Pemasaran Berbasis Online Untuk Pelaku UMKM di Kelurahan Jombang Kecamatan Cputat Tangerang Selatan Tohiroh Tohiroh; Adhy Firdaus; Joned C Saksana; Fajar Sasongko; Siti Mulasih; Sutaryono Sutaryono; Sukardi Sukardi; Patria Adiguna; Asep Surya Lesmana; Melati Puspita Hakim; Idrisi Raliya Putera; Delima Indah; Rismayanti Rismayanti
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 2 (2021): April : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i2.1598

Abstract

The purpose of this activity is to assist Small and Micro Enterprises (SMEs) in understanding and implementing online-based marketing strategies to increase their product sales. The target of this activity is SMEs operating in Kelurahan Jombang, most of whom are members of the local Posyandu. This activity was conducted in April 2021 and included several educational sessions and hands-on practices on using social media and e-commerce platforms for product marketing. The results of this activity showed an improvement in the participants' understanding and skills in managing online marketing. The participants became more familiar with digital marketing techniques, such as creating engaging content, using social media, and optimizing e-commerce platforms. The implications of this activity are very positive, as SMEs have begun to adopt online marketing in their daily operations. This is expected to increase market reach, expand the customer base, and ultimately boost their sales and income. Furthermore, this activity also strengthens collaboration among SMEs and encourages entrepreneurial spirit within the local community.
Analysis of Factors Influencing Transfer Pricing: Analisis Faktor-Faktor yang Mempengaruhi Harga Transfer Evi, Tiolina; Septo , Ign; Sasongko, Fajar
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1702

Abstract

Transfer pricing can be a problem as well as an opportunity for companies to get high profits. Global transfer pricing also aims to control the flow of resources between divisions and motivate businesses. The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. This research is a quantitative research.. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies. The data used in this study were obtained from the annual financial reports of manufacturing companies for 2016-2018. The analysis technique used in this study was multiple linear regression which was processed using the SPSS version 25 application. The results of this study found that simultaneously the tax burden, company size and foreign ownership have a significant effect on transfer pricing. Partially, this study shows that tax burden has no significant effect on transfer pricing, company size has a significant effect on transfer pricing, and foreign ownership has no significant effect on transfer pricing. Companies must carry out transparent transfer pricing reporting, including compiling separate transfer pricing reports in accordance with tax requirements in various countries. Transparent reporting will support the company's integrity and accountability in carrying out transfer pricing practices.
A Balanced Scorecard Design From Key Performance Indicators In An Indonesia Construction Services Company Sasongko, Fajar
Jurnal Ilmu Sosial Mamangan Vol 12, No 3 (2024): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i1.6514

Abstract

Construction has become a huge industry in this global era. The lack of a performance management system is the biggest problem that causes unstable performance in this industry. The demand from this industry requires performance measurement and stable management to achieve their vision and mission. There are so many performance measurement tools applied in the construction industry such as Malcolm Baldrige, 6-Sigma, Balanced Scorecard, etc. Balanced Scorecard (BSC) is one of the tools to measure the performance of a company. BSC has 4 (four) perspectives consisting of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This article discusses BSC's analysis of construction companies' Key Performance Indicators (KPIs), obtained from annual reports. The company analyzed is a construction service company in Indonesia which is one of the state-owned enterprises (SOEs). There are data limitations which are secondary data from the annual report and BSC analysis based on the company's existing vision, mission, and KPIs. The results of BSC analysis are strategies in terms of finance, customers, internal processes, as well as learning and growth.
OPTIMALISASI PENGUNAAN AFFILIATE MARKETING  TERHADAP BUSINESS TO BUSINESS (B2B) Adiguna, Patria; Sasongko, Fajar; Nurhayati, Nurhayati; Firmansyah, Firmansyah; Fayruz, Muhammad
Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Publisher : Universitas Islam Al-Ihya Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70476/jpkmunisa.v3i1.01

Abstract

The rapid development of information technology has significantly impacted various aspects of life, including the business sector. One major shift is the transition from conventional sales methods to digitalization, commonly known as e-commerce. The use of smartphones among students has positive effects in facilitating communication and work but also poses risks of addiction. To address this issue, one potential solution is Affiliate Marketing, which enables students to generate passive income while making their smartphone usage more productive. Affiliate Marketing is a digital marketing strategy that involves collaboration between individuals and companies or platforms to earn revenue through product promotion. This activity aims to enhance students' understanding of Affiliate Marketing through a structured training program. The methodology includes socialization, simulations, hands-on practice, discussions, and evaluation through questionnaires. The results indicate an increase in student knowledge from 11.56% to 91.92%, as well as the potential for additional income through Affiliate Marketing. The study concludes that Affiliate Marketing serves as an innovative approach to reducing smartphone addiction while enhancing student productivity.
Co-Authors Adhy Firdaus Adiguna, Patria Asep Surya Lesmana Delima Indah Fayruz, Muhammad Firmansyah Firmansyah Idrisi Raliya Putera Joned C Saksana Melati Puspita Hakim Nurhayati Nurhayati Patria Adiguna Rismayanti Rismayanti Septo , Ign Siti Mulasih Sukardi Sukardi Sutaryono Sutaryono Tiolina Evi Tohiroh Tohiroh