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All Journal Indonesian Community Empowerment Journal ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship AJAD : Jurnal Pengabdian kepada Masyarakat
Pattinaja, Elna Marsye
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences

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Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah Husein, Hartina; Basuki, Ferry H; Pattinaja, Elna Marsye; Temalagi, Selva; Kriswantini, Dwi; Lewaru, Trisna Sary
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.302

Abstract

The untapped potential for taxation in Indonesia is still quite high, one of which is "underground economy" activities which have not been identified because the original transactions are using cash. Apart from that, taxpayers' knowledge is still subsided, which results in a combination of high levels of tax avoidance and evasion. Provides knowledge related to tax reporting, as well as financial reporting understandability to some of entrepreneurs is an urgent activity to deal with, is the responsible of academics to lowering this gap. Based on a pre-survey of 23 entrepreneurs, it was found that none of them had a NPWP (Taxpayer Identification Number) and had never had association with tax agencies. This PKM is held in intermediary with the learning of tax ability for entrepreneurs who have certain Gross Income with a maximum limit of 4.8 billion per year. By providing facilities from the government through a classification of 0.5% rate of the DPP. It is an opportunity for entrepreneurs to submit taxes. The results of the PKM result that most of the material has been enlightened, but the issue of this PKM can be seen from the compliance of entrepreneurs with tax obligations, which is expected in a more acceptable way in the future.
Pengaruh Profitabilitas dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay: Studi Pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia Peiode 2017-2021 Pattinaja, Elna Marsye; Limba, Franco Benony; Wali, Lisna
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.572

Abstract

This research is used to determine the effect of profitability and complexity of company operations on audit delay with company size as a moderating variable. This study-based quantitative research on mining companies aims to determine whether these factors have an effect on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX).The sample used was purposive sampling, there were 49 mining companies listed on the Indonesia Stock Exchange (IDX), the authors used 10 companies that match the sample criteria in this study. The analysis used in this study includes descriptive statistical analysis, classic assumption test, hypothesis testing using regression analysis of the difference in absolute value.The results of this study indicate that profitability has a negative effect on audit delay, the complexity of the company's operations has no effect on audit delay. Firm size is unable to moderate the relationship between profitability and audit delay and firm size is unable to moderate the complexity of the firm's operations on audit delay.
Implementation of the 7P Marketing Mix Principles as a Marketing Strategy for Business People: Application to the Business Community of KP. Ambon CU. Hati Amboina, Ambon, Indonesia Tabelessy, Walter; Ralahallo, Fransiska Natalia; Loppies, Lilian Sonya; Pattinaja, Elna Marsye; Siahaan, Martha Herlina
Indonesian Community Empowerment Journal Vol. 3 No. 2 (2023): Indonesian Community Empowerment Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/icejournal.v3i2.33

Abstract

Using the 7P marketing mix principles is becoming increasingly important. By combining these seven elements, the business community of KP. Ambon CU. Hati Amboina can create a holistic marketing strategy which focuses not only on product and price but also on customer experience, efficient business processes, and impressive physical evidence. This activity is an implementation of the 7P marketing mix principles in the context of the business community of KP. Ambon CU. Hati Amboina, Ambon, Indonesia. This activity presents how the business community can utilize each element in the 7Ps to improve their marketing strategies, address local challenges, and build stronger relationships with customers. Community service activities are carried out in the form of workshops and discussions. Community service activities are carried out by first carrying out an initial discussion process regarding understanding the business community of KP. Ambon CU. Hati Amboina, Ambon, Indonesia, is related to marketing capabilities based on the 7P principles and accommodating the aspirations of the business community regarding matters they wish to discuss regarding marketing capabilities based on the 7P principles of the business community of KP. Ambon CU. Hati Amboina, Ambon Indonesia. This community service activity is quite effective in increasing the knowledge aspect of the business community of KP. Ambon CU. Hati Amboina is related to the 7P marketing principles. The increase in knowledge score from an average of 47.86 to 88.35 shows the effectiveness of community service activities in implementing the 7P marketing principles through workshops and discussions.
Pengaruh Profitabilitas dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay: Studi Pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia Peiode 2017-2021 Pattinaja, Elna Marsye; Limba, Franco Benony; Wali, Lisna
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.572

Abstract

This research is used to determine the effect of profitability and complexity of company operations on audit delay with company size as a moderating variable. This study-based quantitative research on mining companies aims to determine whether these factors have an effect on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX).The sample used was purposive sampling, there were 49 mining companies listed on the Indonesia Stock Exchange (IDX), the authors used 10 companies that match the sample criteria in this study. The analysis used in this study includes descriptive statistical analysis, classic assumption test, hypothesis testing using regression analysis of the difference in absolute value.The results of this study indicate that profitability has a negative effect on audit delay, the complexity of the company's operations has no effect on audit delay. Firm size is unable to moderate the relationship between profitability and audit delay and firm size is unable to moderate the complexity of the firm's operations on audit delay.
Co-Authors Basuki, Ferry H Husein, Hartina Kriswantini, Dwi Lewaru, Trisna Sary Limba, Franco Benony Loppies, Liliana Sonya Ralahallo, Fransiska Natalia Siahaan, Martha Herlina Tabelessy, Walter Temalagi, Selva Wali, Lisna