Garuda - Garba Rujukan Digital

GCG SEBAGAI PEMODERASI PENGARUH PROFITABILITAS, PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Yaumi, Sri; Farid Dedyansyah, Achmad; Berlyn Hakim , Mesra; Majid , Abdul
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.7380

Perusahaan mempunyai tujuan untuk meningkatkan nilai perusahaan yang tercermin dari harga saham. Pajak merupakan suatu kewajiban yang harus dipenuhi sesuai dengan aturan perundang-undangan. Pajak merupakan biaya yang dapat mengurangi pendapatan atau laba bersih suatu perusahaan. Peningkatan rasio profitabilitas dan perencanaan pajak dapat dilakukan jika mempunyai tata kelola yang baik atau yang disebut GCG. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, perencanaan pajak dan GCG terhadap nilai perusahaan, dan juga GCG apakah mampu memoderasi profitabilitas dan perencanaan pajak terhadap nilai perusahaan. Metode yang digunakan pada penelitian ini adalah kuantitatif deskriptif. Hasil uji menunjukkan profitabilitas dan perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, GCG berpengaruh terhadap nilai perusahaan dan GCG tidak mampu memoderasi profitabilitas dan perencanaan pajak terhadap nilai perusahaan.

OPTIMALISASI FASILITAS, KUALITAS PELAYANAN, DAN KINERJA PUSTAKAWAN DALAM MENINGKATKAN MINAT BACA MAHASISWA Majid, Abdul; Khasanah, Uswatun; Pramestya, Sri Andini; Alifuddin, Moch; Yuliana, Shopiah; Yaumi, Sri
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 14, No 1 (2024): Edisi Januari - Juni 2024
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v14i1.2060

Perpustakaan adalah gudangnya informasi, dimana memegang peranan penting atas pengelolaan juga sistem informasi. Perpustakaan sekelas Universitas menjadi pemegang kunci peningkatkan output yang memiliki kualitas dan tentunya kompeten. Peranan lainnya yaitu sebagai wahana belajar sepanjang hayat, serta melayani segala kebutuhan menyeluruh tiap pemustaka. Pemberian layanan yang berkualitas akan memberikan kesan puas terhadap penggunanya. Pelayanan yang diberikan, tentunya wajib dikemas dengan apik sehingga pemustaka memiliki kesan tersendiri yang berdampak untuk jangka panjang. Tujuan dari peneliti yaitu untuk mengetahui sejauh mana pengaruh yang ditimbulkan fasilitas, kualitas pelayanan dan kinerja pustakawan dalam memberi dampak terhadap minat baca mahasiswa. Jenis penelitian yang digunakan adalah metode penelitian kuantitatif. Populasi diambil dari seluruh mahasiswa yang pernah berkunjung ke perpustakaan UMLA dengan menggunakan accidental sampling jumlah diperoleh sebanyak 50 responden. Teknik analsis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa fasilitas berpengaruh terhadap minat baca mahasiswa sementara kualitas pelayanan dan kinerja pustakawan tidak berpengaruh pada minat baca mahasiswa Universitas Muhammadiyah Lamongan.

ANALYSIS OF THE IMPLEMENTATION OF PPH 21 USING THE NET METHOD AS AN EFFICIENCY EFFORT OF CORPORATE INCOME TAX BURDEN AT PT AQILA DUTA BALISFA Yaumi, Sri; Nikmah, Zahrotun; Berlyn Hakim, Mesra; Nataliawati, Rita
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

The government is trying to maximize budget revenue to increase National Development sustainably..Tax is the largest source of income for the country. However, from an economic perspective, for companies, tax is a burden that can reduce the company's income or profit. This study aims to analyze tax planning using the net method and tax planning using the gross up method. PT Aqiilah Duta Balisfa uses the net method as a measuring tool in paying income tax article 21. The results of the analysis show that tax planning for income tax article 21 using the gross up method is the most appropriate for companies to make corporate income tax efficient.

Maksimalisasi Kinerja Pengolahan Sampah Domestik dengan Penguatan Kapasitas Organisasi TPS3R di Kelurahan Blimbing Lamongan Majid, Abdul; Lailiyah, Elliv Hidayatul; Ramadani, Aisyah Hadi; Solekha, Rofiatun; Yaumi, Sri
ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 2 (2025): ABDI DAYA: Jurnal Pengabdian dan Pembedayaan Masyarakat
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/abdidaya.v2i2.566

Blimbing sub-district is projected in the regional development plan as the center of the Minapolitan economy in the northern region of Lamongan, however this area has problems with waste management conditions so that it is included in an urban slum area. The effort that has been made is the construction of a communal waste collection site in the form of TPS 3R. However, the utilization of TPS 3R is not optimal, the waste input is only 8%, but the TPS capacity is full. This condition indicates the need to manage organic and inorganic waste quickly and efficiently. The lack of understanding of the group responsible for the TPS has resulted in ineffective waste management performance in Blimbing Village. This community service activity aims to provide assistance in strengthening the management of the TPS3R organization so that waste management performance in Blimbing Village can be active again. The method used uses the PAR (participation action research) approach. The activity stages include Socialization, Focus Group Discussion, Mediation, and Training. Training in this service takes the form of organizational management, orderly financial administration, magot cultivation and diaper waste processing. The result of this community service is an increase in understanding of waste management by 45 to 60 percent.

OPTIMALISASI FASILITAS, KUALITAS PELAYANAN, DAN KINERJA PUSTAKAWAN DALAM MENINGKATKAN MINAT BACA MAHASISWA Majid, Abdul; Khasanah, Uswatun; Pramestya, Sri Andini; Alifuddin, Moch; Yuliana, Shopiah; Yaumi, Sri
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 14, No 1 (2024): Edisi Januari - Juni 2024
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v14i1.2060

Perpustakaan adalah gudangnya informasi, dimana memegang peranan penting atas pengelolaan juga sistem informasi. Perpustakaan sekelas Universitas menjadi pemegang kunci peningkatkan output yang memiliki kualitas dan tentunya kompeten. Peranan lainnya yaitu sebagai wahana belajar sepanjang hayat, serta melayani segala kebutuhan menyeluruh tiap pemustaka. Pemberian layanan yang berkualitas akan memberikan kesan puas terhadap penggunanya. Pelayanan yang diberikan, tentunya wajib dikemas dengan apik sehingga pemustaka memiliki kesan tersendiri yang berdampak untuk jangka panjang. Tujuan dari peneliti yaitu untuk mengetahui sejauh mana pengaruh yang ditimbulkan fasilitas, kualitas pelayanan dan kinerja pustakawan dalam memberi dampak terhadap minat baca mahasiswa. Jenis penelitian yang digunakan adalah metode penelitian kuantitatif. Populasi diambil dari seluruh mahasiswa yang pernah berkunjung ke perpustakaan UMLA dengan menggunakan accidental sampling jumlah diperoleh sebanyak 50 responden. Teknik analsis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa fasilitas berpengaruh terhadap minat baca mahasiswa sementara kualitas pelayanan dan kinerja pustakawan tidak berpengaruh pada minat baca mahasiswa Universitas Muhammadiyah Lamongan.

Tinjaun Perbandingan Perlakuan Insentif Pajak Mobil Listrik Berbasis Sustainable Approach dalam Meningkatkan Program Indonesia Net Zero Emission Pada 2060 (Studi Pada Negara ASEAN) Yaumi, Sri; Nataliawati, Rita; Hakim, Mesra Berlyn; Ani, Mistri; Tiyawati, Sulis
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1986

Global warming is a phenomenon that has attracted world attention recently. Electric cars are an environmentally friendly form of future transportation. The government is committed to increasing the attractiveness of electric vehicles, accelerating the transition from fossil energy to electric energy by providing tax incentives for electric cars. This is also done in other ASEAN countries. The aim of this research is to analyze the electric car incentive policy implemented in Indonesia and analyze best practices in policy development which are then reviewed based on comparisons with ASEAN countries. This research uses a qualitative descriptive method. The types of data in this research are primary data and secondary data. The data analysis method used is comparative descriptive analysis. Indonesia, Singapore, Thailand and Malaysia implement different policies to support the adoption of electric vehicles, adjusted to the conditions and priorities of the governments of each country. The electric car tax incentive has had an impact on the adoption of electric cars, even though currently Indonesia has not shown a significant reduction in carbon emissions. Tax incentive policies have the potential to be effective in the long term, especially if supported by infrastructure improvements and synergy between financial incentives and community readiness.

Pemberdayaan Ibu Rumah Tangga Melalui Inovasi Susu Kedelai Aneka Rasa di Desa Kedungdadi: Pengabdian Nataliawati, Rita; Galaharbang, Yanuangga; Indira , Irma; Yaumi, Sri; Qosim
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.575

This community service aims to empower housewives in kedungdadi village, Sugio District, Lamongan Regency, through training in processing soy milk with innovative flavor variants and packaging improvements, in order to improve skills and economic independence based on local potential. The method used is a qualitative participatory approach with the Participatory Rural Appraisal (PRA) method, involving 30 housewives and local PKK members. The activities were carried out in two main sessions, namely counseling on the potential of soybeans as a nutritious food ingredient and training in making soy milk with chocolate, strawberry, and original flavors. The results of Community Service show that participants gained new knowledge regarding the potential for diversifying soybean products with high economic value. In addition, the enthusiasm of participants in participating in the training showed success in improving their soy milk processing skills and entrepreneurial potential. Some participants even plan to produce and market this innovative product more widely This Community Service concludes that empowerment based on local potential with a participatory approach is able to create household economic solutions, especially for housewives, and increase village economic independence through processed soybean products.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search