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All Journal The Asia Pacific Journal Of Management Studies Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Judikatif: Jurnal Desain Komunikasi Kreatif TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Ilmu Ekonomi Manajemen dan Akuntansi International Journal of Science and Society (IJSOC) JURNAL ABDIKARYASAKTI Journal on Education and Teacher Professionalism Gayatri : Jurnal Pengabdian Seni dan Budaya
Karsam
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Religion Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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Peningkatan Kesejahteraan Keluarga Melalui Financial Health Warga Kebun Melati Jakarta Pusat Winaya Purwanti; Jaelani, Achmad; Karsam; Hastuti Indra Sari
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 6 No. 1 (2026): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat (Januari)
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v6i1.7084

Abstract

The low level of household financial management literacy is one of the key factors hindering the improvement of family welfare, particularly among low- to middle-income urban communities. Observations of residents in RW 04, Kebun Melati Subdistrict, Central Jakarta, indicate the persistence of high consumptive spending, limited saving habits, the absence of emergency funds, and a tendency to use consumptive debt through digital lending platforms. These conditions contribute to low levels of household financial stability. This Community Service Program (PkM) aims to improve family financial health through the implementation of a Community-Based Financial Health Model supported by training and mentoring in budgeting, healthy debt management, emergency fund development, routine saving behavior, and simple digital financial recording. The implementation methods include interactive workshops, case simulations, coaching sessions, and monitoring of financial behavior changes. The results show improvements in residents’ ability to prepare household budgets, a reduction in consumptive spending, an increase in ownership of savings and emergency funds, and the establishment of Community Financial Ambassadors as sustainability agents of the program. A comparison of pre- and post-program conditions indicates improved financial literacy, enhanced financial discipline, and growth in household financial assets. This program provides novelty through the development of an applicable and sustainable community-based financial health model.
SELF ASSESMENT SYSTEM, TRANSFER PRICING, TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE TERHADAP KETIDAKPASTIAN LINGKUNGAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING Arief Fadilah; Karsam
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1657

Abstract

Understanding the self-assessment system, transfer pricing, tax avoidance, and good corporate governance in relation to environmental uncertainty, with taxpayer awareness as a moderating variable. The research sample consisted of 200 respondents, comprising 10 respondents from the hospitality industry and 190 respondents from MSMEs, analyzed using the Smartpls statistical t-test software. The results showed that taxpayer awareness can mediate the self-assessment system, tax avoidance, and good corporate governance in relation to environmental uncertainty. Meanwhile, taxpayer awareness cannot mediate transfer pricing in relation to environmental uncertainty.
Penguatan Identitas Sosial dan Budaya Desa Bengkala melalui Pembuatan Film Dokumenter Karsam; Budiardjo, Hardman; Tri Laksono, Yunanto; Ridho Setiawan, Ajwar
Gayatri : Jurnal Pengabdian Seni dan Budaya Vol. 4 No. 1 (2026): April
Publisher : Sekolah Tinggi Kesenian Wilwatikta (STKW) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20111/gayatri.v4i1.80

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat identitas sosial dan budaya masyarakat Desa Bengkala melalui produksi film dokumenter sebagai media edukasi dan representasi sosial. Desa Bengkala dikenal memiliki kekhasan budaya, termasuk keberadaan komunitas tuli (Kolok) yang telah membentuk sistem komunikasi dan interaksi sosial yang unik. Namun, potensi tersebut belum terdokumentasikan secara optimal sebagai media pembelajaran maupun promosi budaya. Metode pelaksanaan menggunakan pendekatan partisipatif dengan melibatkan masyarakat secara aktif dalam proses perencanaan, produksi, hingga diseminasi film dokumenter. Tahapan kegiatan meliputi observasi lapangan, penggalian data melalui wawancara, pelatihan dasar produksi audio-visual, proses shooting, serta editing film. Selain itu, dilakukan evaluasi melalui diskusi kelompok terarah untuk mengukur pemahaman dan keterlibatan masyarakat terhadap hasil karya. Hasil kegiatan menunjukkan bahwa film dokumenter yang dihasilkan mampu menjadi media representasi identitas sosial dan budaya lokal, serta meningkatkan kesadaran masyarakat terhadap nilai-nilai kearifan lokal. Keterlibatan masyarakat dalam proses produksi juga memberikan dampak positif berupa peningkatan kapasitas kreatif dan rasa memiliki terhadap produk budaya. Dengan demikian, film dokumenter tidak hanya berfungsi sebagai media dokumentasi, tetapi juga sebagai instrumen pemberdayaan masyarakat dan penguatan identitas lokal secara berkelanjutan.
The Effect of Tax Planning and Tax Avoidance on Company Value with Net Profit Margin as an Intervening Variable in Retail Companies in Indonesia Siagian, Aaron Jose; Safrudin; Karsam
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3402

Abstract

This study aims to analyze the effect of Tax Planning and Tax Avoidance on Firm Value with Net Profit Margin as an intervening variable in retail companies listed on the Indonesia Stock Exchange. Government spending and national development are supported by taxes, which constitute a substantial portion of domestic revenue. A country requires substantial financial support to implement its growth goals. Taxpayers must bear a significant obligation to contribute and enable government activities, while the government has the authority to collect taxes in accordance with the law. The study uses a quantitative approach with panel data of 19 retail companies for the period 2022–2024 processed using EViews 12, through a series of classical assumption tests, path analysis, Sobel mediation tests, and coefficient of determination (R-squared) tests. The results show that Tax Planning has a significant effect on Net Profit Margin, while Tax Avoidance has no significant effect on Net Profit Margin. On the other hand, Tax Planning, Tax Avoidance, and Net Profit Margin do not have a significant direct effect on Firm Value, although the three variables simultaneously explain approximately 90.11% of the variation in Firm Value. The results of the mediation test also show that Net Profit Margin does not mediate the influence of Tax Planning or Tax Avoidance on Company Value, so that the increase in the value of BEI retail companies is suspected to be more influenced by other factors outside the tax and profitability strategies tested in this study.
Co-Authors Achmad Jaelani Arief Fadilah Arsid Devi Kusumawardhani Hardman Budiardjo, Hardman Hastuti Indra Sari Izza Naufal Abshari Muhamad Ibrahim Ilham Novi Kirana Paryanti, Atik Budi Purlilaiceu Ria Granida Ridho Setiawan, Ajwar Rina Pratiwi Safrudin Siagian, Aaron Jose Siagian, Panatagama Solihin Tri Laksono, Yunanto Ulil Fadilah Winaya Purwanti Yuan Yurisma, Dhika Zakkiandri Zulmita