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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JPM: JURNAL PENGABDIAN MASYARAKAT Journal of Social Responsibility Projects by Higher Education Forum International Journal of Economics and Management
Akmal, Oktafiana
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The Effect of Profitability, Leverage and Capital Intensity on Tax Avoidance (Study of Non Cyclicals Consumer Sector Companies Listed on the IDX in 2019-2023) Akmal, Oktafiana
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.701

Abstract

From 2019 to 2023, this study will look at the consumer non-cyclicals sector companies listed on BEI to see how tax avoidance is influenced by profitability, leverage, and capital intensity. In this study, profitability, leverage, and capital intensity are treated as independent variables. To the contrary, tax evasion is the dependent variable here. The Purposive Sampling method is utilised in the sampling technique. Out of 135 samples, 27 were deemed to have met the criteria. The statistical package SPSS, version 26, along with its multiple linear regression analysis tools, was used to process the data for this study. This study found that tax evasion is affected by profitability, leverage, and capital intensity all at once. Tax avoidance is affected by capital intensity and profitability to a lesser extent than by leverage.
Pelatihan Masakan Thailand Berbasis Bahan Lokal untuk UMKM Kuliner di Kecamatan Deli Serdang sebagai Strategi Diversifikasi Produk Ekonomi Kreatif Shara, Yuni; Akmal, Oktafiana; Ongah, Harun; Syahrizal, Muhammad
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 3 (2025): Maret 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i3.7201

Abstract

This community service program aims to enhance the capacity of micro, small, and medium enterprises (MSMEs) in Deli Serdang District by introducing and providing training on product innovation based on Thai cuisine. The main challenges faced by culinary MSME partners in the area include limited menu innovation, lack of awareness of current culinary market trends, and inadequate product packaging techniques. Additionally, these MSMEs struggle with mastering digital marketing strategies, which have become increasingly crucial in the post-pandemic era. To address these issues, the program employs a participatory approach involving training sessions, hands-on demonstrations, interactive discussions, and intensive mentoring. An experiential learning method is applied to ensure participants not only understand the concepts but are also able to implement them directly and effectively. Preliminary results indicate that 87% of participants experienced improved understanding of Thai menu innovation, while 76% successfully developed new product variations inspired by Thai recipes but adapted to local ingredients. Moreover, 65% showed improved skills in attractive product packaging, and 58% were able to promote their products through social media platforms as part of a digital marketing strategy. This approach has demonstrated a positive impact on enhancing the competitiveness of local culinary MSME products.
Influence of Price and Product Quality on Customer Satisfaction at Chelsea Pet Studio Medan Agustin, Kevin; Sutarno, Sutarno; Shara, Yuni; Akmal, Oktafiana
International Journal of Economics and Management Vol. 3 No. 02 (2025): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i02.66

Abstract

Chelsea Pet Studio Medan has experienced a decrease in customer satisfaction as seen from several customers making complaints so that the influence on customer visits to Chelsea Pet Studio Medan has decreased due to price and product quality. The purpose to be achieved in this study is to determine the influence of Price and Product Quality on Customer Satisfaction at Chelsea Pet Studio Medan. The research method used is quantitative. The number of respondents was 200 customers and the number of samples was 64 customers with the sampling technique being simple random sampling. Price and product quality influence on Customer Satisfaction at Chelsea Pet Studio Medan. The magnitude of the coefficient of determination can be seen from the adjusted R Square value of 0.693, which means that price (X1) and product quality (X2) can explain customer satisfaction (Y) by 69.3% and the rest is influenced by other variables outside of this study.
Optimalisasi Keuntungan Usaha Mikro Melalui Penerapan Sistem Biaya Produksi yang Tepat dan Akurat Akmal, Oktafiana; Shara, Yuni; Syahrizal, Muhammad
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2663

Abstract

This community service activity was carried out to address the problem of weak financial management and inaccurate production cost calculation among micro-entrepreneurs, particularly tofu producers in Kampung Tahu Binjai, Binjai City, North Sumatra. Most business owners lacked structured cost recording systems, causing product pricing to rely on intuition rather than accurate cost analysis. Such conditions resulted in operational inefficiencies and reduced profit margins. The main objective of this activity was to strengthen the financial literacy and managerial capacity of MSME actors through integrated training, which included cost of goods manufactured (COGM) calculation using the full costing method, preparation of simple income statements, and the adoption of digital financial recordkeeping. The approach consisted of initial observation, practice-based training, intensive mentoring, and post-activity evaluation to ensure behavioral change and real implementation in the field. A total of 20 tofu producers participated in this program, most of whom had basic educational backgrounds and had never implemented formal accounting systems. The evaluation showed a significant increase in participants’ understanding of fixed and variable costs, COGM computation, and financial reporting. The level of understanding rose from 10% before training to 85–90% afterward, with a participant satisfaction rate of 90%. Moreover, most participants began using simple digital bookkeeping based on spreadsheet applications. Beyond technical skills, this program also fostered awareness of financial discipline, the separation between personal and business finances, and the strategic use of financial statements for decision-making and credit access. The results demonstrate that a literacy-based, practice-oriented, and digitally supported training model can improve the efficiency, transparency, and profitability of microenterprises. This approach can be replicated as a community-based MSME empowerment model to promote sustainable local economic growth and strengthen financial resilience among small-scale food producers in Indonesia.
Co-Authors Agustin, Kevin Muhammad Syahrizal Ongah, Harun shara, yuni Sutarno Sutarno