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All Journal Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Artificial Intelligence and Digital Business
Moh. Yuddy Yudawirawan
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Peningkatan Kedisiplinan, Motivasi, Kompetensi, Pelatihan Manajemen Keuangan, Literasi Perencanaan Keuangan dan Perlindungan Guru dalam Pembentukan Budaya Organisasi di Yayasan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i1.1708

Abstract

Organizational culture within educational institutions plays a vital role in shaping the behavior, professionalism, and performance of educators and students alike. Yayasan Mutakabbir in Bogor Regency has identified key challenges related to discipline, motivation, competency, financial management, and the protection of teachers as part of its organizational development. To address these issues, a Community Service Program (PKM) titled "Improving Discipline, Motivation, Competence, Financial Management Training, Financial Planning Literacy, and Teacher Protection in Building Organizational Culture at Yayasan Mutakabbir" was conducted. The activity took place on May 28, 2025, involving 15 lecturers from the Bachelor of Accounting Program, Universitas Pamulang, as facilitators. The participants consisted of 50 individuals, including both students and teachers of Yayasan Mutakabbir. The PKM was implemented using a knowledge-sharing method combined with interactive Q&A sessions, ensuring participant engagement and practical understanding. The program was carried out in three main stages: preparation, implementation, and reporting. Topics delivered included discipline building, motivation enhancement, basic financial management, financial planning, and strategies for safeguarding teacher rights. The outcomes of this program demonstrated increased awareness, improved knowledge, and positive behavioral shifts among participants, particularly in terms of financial literacy and organizational values. This activity has laid a strong foundation for the development of a more professional and values-oriented organizational culture within Yayasan Mutakabbir.
Pelatihan Kepemimpinan, Investasi Keuangan dan Dasar Akuntansi Serta Peningkatan Kompetensi, Motivasi dan Kedisiplinan yang Bertujuan untuk Mensosialisasikan Kewajiban Belajar 12 Tahun dan Mengedukasi Mengenai Perlindungan Guru dalam Kegiatan Belajar Pada Siswa-Siswi Yayaysan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy; Indra Wadi; Mhd. Ali Akbar; Sri Indarti
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2058

Abstract

This community service program (PKM) was conducted to address the need for improving students’ and teachers’ understanding of leadership, financial literacy, and basic accounting, while also strengthening competence, motivation, and discipline. Additionally, the program aimed to socialize the importance of the 12-year compulsory education policy and to educate participants about teacher protection in the learning process. The objective of this activity was to enhance knowledge, awareness, and practical skills among students and teachers at Yayasan Mutakabbir, Bogor. The PKM was carried out on April 12, 2026, at Yayasan Mutakabbir Kemang, Bogor. The implementing team consisted of 12 lecturers from Universitas Pamulang, with 23 participants including students and teachers. The methods used in this activity included material presentations, practical exercises, discussions, and question-and-answer sessions. The implementation stages consisted of preparation, execution, and reporting. The results showed increased participant understanding of leadership principles, financial investment basics, and accounting concepts. Participants also demonstrated improved motivation, discipline, and awareness of the importance of continuing education and teacher protection. The interactive approach contributed to active engagement and positive feedback from participants.
Faktor-Faktor Penggerak Tax Avoidance pada Perusahaan Basic Material di BEI : Transfer Pricing, Capital Intencity dan Koneksi Politik Dimana Firm Size sebagai Variabel Pemoderasi Moh. Yuddy Yudawirawan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1686

Abstract

Tax avoidance remains a critical issue in corporate financial management, particularly in emerging markets where regulatory enforcement varies. This study investigates the effect of transfer pricing, capital intensity, and political connections on tax avoidance, with firm size as a moderating variable. The research uses a quantitative approach, focusing on companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Out of 108 companies, 12 met the purposive sampling criteria, yielding 60 financial report data points. Data were analyzed using panel data regression with the assistance of EViews 13 software. The analysis included descriptive statistics, classical assumption tests, panel regression model selection tests, and hypothesis testing. The F-test results indicate that transfer pricing, capital intensity, and political connections collectively have a significant influence on tax avoidance. However, the t-test results reveal that only capital intensity and political connections have a significant individual effect on tax avoidance, while transfer pricing does not. Furthermore, the Moderated Regression Analysis (MRA) shows that firm size moderates the relationship between capital intensity and tax avoidance but does not moderate the effect of transfer pricing or political connections on tax avoidance.
Pengaruh Kepemilikan Institusional, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Galuh Dwi Cahyo; Moh. Yuddy Yudawirawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13516

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, intensitas persediaan, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Fenomena penghindaran pajak menjadi isu penting karena berdampak pada penerimaan negara, sehingga perlu dikaji faktor-faktor yang mempengaruhinya, khususnya dari aspek struktur kepemilikan dan karakteristik operasional perusahaan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berupa laporan keuangan tahunan perusahaan, di mana penghindaran pajak diukur menggunakan Effective Tax Rate (ETR). Sampel penelitian dipilih menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 12 perusahaan dengan total 60 observasi selama periode pengamatan. Data dianalisis menggunakan teknik regresi data panel dengan bantuan software Eviews 13, di mana Fixed Effect Model (FEM) terpilih sebagai model estimasi terbaik berdasarkan hasil uji Chow, uji Hausman, dan uji Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan kepemilikan institusional, intensitas persediaan, dan pertumbuhan penjualan berpengaruh signifikan terhadap penghindaran pajak. Namun, secara parsial hanya kepemilikan institusional yang terbukti berpengaruh positif dan signifikan terhadap penghindaran pajak, sedangkan intensitas persediaan dan pertumbuhan penjualan tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa keberadaan pemilik institusional cenderung mendorong manajemen untuk melakukan perencanaan pajak yang lebih agresif guna mengoptimalkan laba perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi teoritis bagi pengembangan literatur akuntansi perpajakan serta menjadi bahan pertimbangan bagi regulator dan otoritas pajak dalam merumuskan kebijakan pengawasan yang lebih efektif terhadap praktik penghindaran pajak perusahaan.  
Co-Authors Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya Eko Sasongko Priyadi Fery Citra Febriyanto Galuh Dwi Cahyo Indra Wadi Julian Muhammad Hasan Liana Dwi Septiningrum Mawardi Nurullah Mhd. Ali Akbar Muhammad Rizal Saragih Muslim Muslim Prima Sadewa Rusdi Rusdi SRI INDARTI Sujarwo Sujarwo