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All Journal Jurnal Akuntansi Bisnis Pelita Bangsa Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat
Mia Rahayu
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Economics, Econometrics & Finance Education Social Sciences Other

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Optimalisasi Potensi Desa Melalui Pelatihan dan Pendampingan UMKM Berbasis Digital Daniel Aditia Lao; Widya Sari Manurung; Mia Rahayu; Muh Faisal; Haris Fatkhurohman; Ivan Valdis; Margaretha Irene Nauw; Edoardus Bavo Futwembun; Arlen Faiz Akbar; Danang Sunyoto
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1797

Abstract

Villages have great economic potential, especially through the role of Micro, Small, and Medium Enterprises (UMKM). Which are the backbone of the community's economic activities. However, many UMKM in villages still face obstacles in managing their businesses, marketing, and utilizing digital technology. Based on these problems, the Real Work Lecture (KKN) program is focused on efforts to Optimize Village Potential Through Digital-Based UMKM Training and Mentoring. The purpose of this activity is to increase the capacity of village UMKM actors so that they are able to manage their businesses effectively and utilize digital technology in product marketing. The methodology used in this program includes initial observation, identification of UMKM needs, implementation of digital marketing training, use of social media and marketplaces, and direct ongoing mentoring. This activity is carried out in a participatory manner by involving MSME actors, village officials, and KKN students. The expected results of this activity are increased knowledge and digital skills of UMKM actors, the formation of stronger local product branding, and increased competitiveness of village UMKM in a wider market. This program is expected to be the first step towards technology-based village economic independence.
Pengaruh Likuiditas, Intensitas Persediaan, dan Kepemilikan Manajerial terhadap Agresivitas Pajak Mia Rahayu; Madnasir; Suhendar
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3027

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana likuiditas, intensitas persediaan, dan kepemilikan manajerial dapat mempengaruhi agresivitas pajak. Data sekunder berupa laporan keuangan (annual report) yang diakses melalui Bursa Efek Indonesia (BEI) digunakan dalam analisis kuantitatif ini. Populasi penelitian ini adalah perusahaan Concumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2022 sampai 2024. Sampel sebanyak 30 perusahaan dengan 90 data diperoleh menggunakan metode purposive sampling dengan tiga kriteria penelitian yang telah ditentukan sebelumnya. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan IBM SPSS 31. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh negative signifikan, intensitas persediaan tidak berpengaruh terhadap agresivitas pajak, dan kepemilikan manajerial berpengaruh positif signifikan terhadap agresivitas pajak. Serta likuiditas, intensitas persediaan, dan kepemilikan manajerial secara simultan dapat mempengaruhi agresivitas pajak.
Co-Authors Arlen Faiz Akbar Danang Sunyoto Daniel Aditia Lao Edoardus Bavo Futwembun Haris Fatkhurohman Ivan Valdis Madnasir Margaretha Irene Nauw Muh Faisal Suhendar Widya Sari Manurung