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All Journal JURNAL PENDIDIKAN TAMBUSAI EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Nurjaman, Ulung
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Economics, Econometrics & Finance Social Sciences

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Independent Commissioners, Inventory Intensity, Capital Intensity and Aggressiveness Tax Safitri, Cindy Eka; Oktaviany, Firda Sari; Samosir, Refina Tasari; Nurjaman, Ulung; Suripto, Suripto
EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i1.y2024.p44-54

Abstract

Study this aims to test the influence of commissioner independence, inventory intensity, and capital intensity against aggressiveness tax. Variables used in the study are commissioner independence, inventory intensity, and capital intensity. At the same time, the variable dependent on research is aggressiveness measured taxes using ETR. A study was carried out on 53 consumer goods industry sector companies on the Indonesian Stock Exchange, using purposive sampling through criteria that have been determined. Data from 16 companies were created as sample studies with observation for the five years 2014 - 2018, so the total observations used are as many as 80 samples. The data used is secondary data reported from the finance annual company consumer goods industry sector for 2014 - 2018. Research uses analysis of multiple linear regression for testing the hypothesis. Research shows that commissioner independence and inventory intensity do not influence aggressiveness tax. In contrast, capital intensity affects positive and significant aggressiveness tax and further commissioner independence, inventory intensity, and capital intensity together with the same influential aggressiveness tax.
Peningkatan Kompetensi Diri untuk Persiapan Memasuki Dunia Kerja Safitri, Cindy Eka; Samosir, Refina Tasari; Oktaviany, Firda Sari; Madrois, Madrois; Nurjaman, Ulung; Suripto, Suripto; Sugiyanto, Sugiyanto; Sumartini, Tutut
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Pengabdian ini berjudul peningkatan kompetensi diri untuk persiapan memasuki dunia kerja. Tujuan dari adanya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan gambaran kepada siswa di madrasah aliyah melalui pembinaan serta pengetahuan secara sosialisasi meliputi ilmu keterampilan yang harus dimiliki setiap siswa sebelum memasuki dunia kerja. Metode yang digunakan adalah metode penyampaian materi secara langsung, diskusi serta pelatihan mengenai keterampilan skill yaitu soft skill, hard skill dan ilmu akuntansi yang penting untuk dimiliki sebelum memasuki dunia kerja. kesimpulan dari pengabdian kepada masyarakat ini adalah bahwa dilakukan pendampingan untuk para siswa mempersiapkan dirinya sebelum memasuki dunia kerja agar mewujudkan kesejahteraan masyarakat dalam hal ini adalah siswa madrasah aliyah untuk siap memasuki dunia kerja.
Co-Authors Madrois, Madrois Oktaviany, Firda Sari Safitri, Cindy Eka Samosir, Refina Tasari Sugiyanto - Suripto Suripto Tutut Sumartini, Tutut