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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia Proceedings of The International Conference on Business and Economics International Journal of Management Research and Economics
Nurcahya Hartaty Posumah
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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Future Financial Decisions Influencing Factors Irwan Moridu; Nurcahya Hartaty Posumah; Fitriani Fitriani; Asri Ady Bakri; Yusni Yusni
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i2.1155

Abstract

This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
Characteristics Companies Against Tax Avoidance Siswadi Sululing; Nurcahya Hartaty Posumah
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.1381

Abstract

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.
Amnesty And Tax Mardiana Ruslan; Fitriani Fitriani; Lenny M. Possumah; Ririn Apriana M. Nur; Nurcahya Hartaty Posumah
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.936

Abstract

The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions. Tables and diagrams are used to depict the realization of motor vehicle tax income before and after the tax amnesty. The results of the survey show that because of the Amnesty tax relief program, more people in the city of Bandung are aware of paying motor vehicle taxes. This tax amnesty program also raises the original regional revenue in the motor vehicle tax sector until the predetermined objective is reached.
Training on Digital Product Branding for MSMEs Irwan Moridu; Rini Hadiyati; Khas Sukma Mulya; Asmita Wulansari Dg. Liwang; Nurcahya Hartaty Posumah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2023): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i3.852

Abstract

The purpose of community service activities is to stimulate the target audience's potential and creativity by including them in the development of Generation Z's creative economy through digitalization in the social age 5.0. The creative economy, developed as a concept in the social period 5.0, is a mainstay of technology and creativity, ideas, and human resources (HR) knowledge base. Creative industries in the social era 5.0, according to government programs, can become a reality if resources are available to meet digital, human, local, global, and balanced factors. Education, training, and mentorship are some of the methods used in this activity. This community service is intended at a group of Initiation (Muhammadiyah Luwuk University's Business Incubator) students. Among the programs implemented are those that explore student potential as a business goal, MSME innovation materials, and then training and mentorship related to product branding that encourages digital technical assistance. The findings demonstrated that the level of absorption (utilisation) of innovative MSMEs in Gen Z was high enough that they could be manufactured under private labels, notably in startup student groups (Muhammadiyah Luwuk University Business Incubator). As a result, students can unleash their potential and innovation in the creative economy sector before the complete digital society 5.0 phase.
Co-Authors Asmita Wulansari Dg. Liwang Asri Ady Bakri Fitriani Fitriani Irwan Moridu Khas Sukma Mulya Lenny M. Possumah Mardiana Ruslan Rini Hadiyati Ririn Apriana M. Nur Siswadi Sululing Siswadi Sululing Yusni Yusni