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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi
Malik, Muhamad Abdul
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Economics, Econometrics & Finance

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Efforts to Improve Investment Knowledge Through Mentoring for PT. Medikarya Utama Employees Baity, Namira Nur; Wijaya, Uki Budi; Malik, Muhamad Abdul; Augustin, Lestari; Azizah, Suli Nur; Bastiansyah, Dodi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2830

Abstract

Investment is a vital step toward achieving long-term financial freedom, particularly for the employees of PT. Medikarya Utama, who encounter modern financial challenges. By investing, employees can grow their assets, safeguard their purchasing power against inflation, and expedite the realization of financial goals, such as retirement savings or funding their children’s education. However, a lack of financial literacy often serves as a barrier to starting the investment process. The Community Service (PKM) program conducted at PT. Medikarya Utama in Cicurug, Sukabumi, aims to enhance investment literacy and raise employee awareness about the significance of effective financial management. Through a combination of lectures, discussions, and counseling sessions, employees gained insights into various investment instruments and learned how to utilize them judiciously. The outcomes of the program showed a marked improvement in participants’ understanding of the importance of investing, with many employees expressing readiness to embark on their investment journeys. This initiative is anticipated to positively impact the financial well-being of employees and contribute to the economic growth of the Sukabumi region.
PENGARUH SALES GROWTH, KOMISARIS INDEPENDEN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Malik, Muhamad Abdul; Antonius, Antonius; Wulan, Defina Andany; Arifin, Deni; Nofryanti, Nofryanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.656

Abstract

This study aims to examine and analyze the effect of sales growth, independent commissioners and capital intensity on tax avoidance with firm size as a moderating variable. Sales growth, independent commissioners and capital intensity are used as independent variables and tax avoidance as the dependent variable and firm size as a moderating variable. This research was conducted on coal mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study used a purposive sampling method so that from 27 population companies a sample of 10 companies was obtained. The data in this study were analyzed by panel data regression analysis. The results of this study indicate that sales growth and capital intensity partially have a positive effect on tax avoidance while independent commissioners partially have no effect on tax avoidance. Simultaneously the variables of sales growth, independent commissioners and capital intensity affect tax avoidance. Firm size cannot moderate the relationship between sales growth, independent commissioners and capital intensity on tax avoidance
Co-Authors Antonius Antonius Arifin, Deni Augustin, Lestari Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Holiawati, Holiawati Nofryanti, Nofryanti Suripto Suripto Wijaya, Uki Budi Wulan, Defina Andany