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PENINGKATAN PEMAHAMAN LITERASI KEUANGAN PADA SISWA SEKOLAH DASAR Fathimatus Zahro Fazda Oktavia; Lia Agustina; Anik Kusnawati; Indrayati; Dharmawan Iqbal Akbar; Vuvut Selviana
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.4467

Abstract

MI KH Badrussalam is one of the educational institutions at the elementary level located in Malang City. This madrasah has been established since 1926 during the colonial period. In 2022, MI KH Badrussalam has a total of 52 students and 7 teachers. One of the problems of this madrasah related to students is the lack of students' understanding of financial literacy. This is due to the unfavorable economic conditions of the family, so that many financial literacy practices cannot be carried out optimally. However, this does not stop madrasah from continuing to try to grow students' skills in managing finances. Based on the description of the problems above, the PPM team provides training related to financial literacy to increase students' understanding of good financial management. There are three methods that will be used in this activity, namely lecture, discussion and question and answer. The PPM team and partners believe that this training on financial literacy can provide benefits for both parties. The result of this training is that students' knowledge and skills regarding financial literacy increase.
PENGARUH RISIKO PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Putri Nadiah Zain Samporna; Indrayati; Ahmad Jarnuzi; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3706

Abstract

The purpose of this research was to test the effect of corporate risk, capital intensity, profitability, and sales growth on tax avoidance. The research object was manufacturing companies in the consumer goods sectors listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of samples determined in this research was 26 companies by using purposive random sampling. This research was associative quantitative research, this research used the 26th version of SPSS as the data analysis tool. The results showed that capital intensity and profitability had a negative and significant effect on tax avoidance, while company risk and sales growth did not affect tax avoidance. Simultaneously corporate risk, capital intensity, profitability, and sales growth had a significant affect on tax avoidance. The results of this research are expected to help the government and companies to control tax avoidance practices.
The Influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity Against Tax Avoidance Excellent Nokiyanti; Widi Dwi Ernawati; Indrayati
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4766

Abstract

The research aimed to analyze the influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity on Tax Avoidance in energy subsector companies for a five-year period. The research design was explanatory quantitative to examine the relationship of variables using multiple linear regression. The study used Purposive Sampling as the data collection technique. From the 53 companies, there were only 14 companies which met the criteria. The data collected were financial statements, annual reports and sustainability reports of energy sub-sector companies listed on the IDX for the period of 2017-2021. The data analysis tool employed was the 22th version of IBM SPSS. The results of this research showed that partially, the Corporate Social Responsibility variable had no significant effect on Tax Avoidance. Conversely, Tunneling Incentive and Capital Intensity affected Tax Avoidance significantly. In addition. the results of the simultaneous test revealed that all the variables, the Corporate Social Responsibility, Tunneling Incentive and Capital Intensity had a significant impact on Tax Avoidance.
Analisis Pengaruh Profitabilitas, Pertumbuhan Penjualan, dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Manufaktur Sektor Consumer Non Cyclicals Anjaruni Pratami Dewi; Padma Adriana Sari; Indrayati
Jurnal Akuntansi Bisnis dan Humaniora Vol. 11 No. 2 (2024): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v11i2.6523

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, dan struktur aktiva terhadap kebijakan utang pada perusahaan manufaktur sektor konsumen non-siklis yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan manufaktur sektor konsumen non-siklis tahun 2017-2021. Sampel yang diperoleh dalam penelitian ini sebanyak 8 perusahaan dengan metode purposive sampling. Metode analisis data menggunakan analisis statistik deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap kebijakan utang, pertumbuhan penjualan tidak berpengaruh signifikan terhadap kebijakan utang, dan struktur aktiva tidak berpengaruh signifikan terhadap kebijakan utang. Berdasarkan hasil penelitian dapat disimpulkan bahwa profitabilitas yang tinggi berpengaruh terhadap penurunan penggunaan utang, sedangkan pertumbuhan penjualan dan struktur aktiva tidak berpengaruh terhadap penggunaan utang.
Co-Authors Anik Kusnawati Anjaruni Pratami Dewi Dharmawan Iqbal Akbar Excellent Nokiyanti Fathimatus Zahro Fazda Oktavia Jarnuzi, Ahmad Lia Agustina Padma Adriana Sari Putri Nadiah Zain Samporna Vuvut Selviana Widi Dwi Ernawati