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All Journal Medani : Jurnal Pengabdian Masyarakat Applied Accounting and Management Review
Christina, Budhi Adhiani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE OF CONSUMER GOODS MANUFACTURING COMPANIES ON THE IDX (2018-2021) Riskiani, Riskiani; Ayundyayasti, Prima; Christina, Budhi Adhiani
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5366

Abstract

This study aims to investigate the impact of the board of commissioners, audit committee, company size, and leverage as an intervening variable on tax avoidance among manufacturing companies in the consumer industry sector listed on the IDX for the period of 2018-2021. The sample selection was carried out by purposive sampling technique and a sample of 37 companies was obtained with 148 financial report data. The type of research used is quantitative research with secondary data. The study utilized panel data regression analysis and path analysis through Eviews 12. The findings suggest that tax avoidance is negatively impacted by the board of commissioners and company size, while leverage has a positive impact. Moreover, the board of commissioners and audit committee have a negative effect on leverage, whereas firm size has a positive effect. However, the audit committee does not have any effect on tax avoidance. Leverage successfully intervened in the influence of the board of commissioners and the audit committee. However, they were unable to intervene in the company size with regards to tax avoidance.
Penerapan Digital Printing dan Pemasaran Online pada Karangtaruna Bhakti Utama Lamperkidul Raharjanti, Rani; Sadida, Afiat; Murtini, Sri; Christina, Budhi Adhiani; Mardinawati, Mardinawati; Sarana, Sarana; Murtiasri, Eka; Ardiansah, Muhammad Noor; Hidayati, Ulfah; Suwondo, Agus; Mansur, Ahmad Wafa; Ayundyayasti, Prima; Permana, Rangga; Rosyadi, Humam
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i1.1034

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk membantu mitra untuk memecahkan kendala dan permasalahan dalam proses produksi dan pemasaran. Karang Taruna "Bhakti Utomo" Desa LAMPERKIDUL merupakan salah satu Karangtaruna di daerah Lamper Kidul dengan 30 anggota dan bergerak di bidang Kerajinan Tangan, Sablon Kaos, Oleh-oleh Semarang. Sablon kaos belum memenuhi pangsa pasar karena masih banyak kekurangan, dan hasilnya kurang menarik. Masalah lainnya adalah kurangnya pengalaman dan pengetahuan tentang teknologi digital printing untuk sablon T-shirt yang semakin maju dan tidak lagi manual. Masih menggunakan alat sablon manual, dan belum memiliki media sosial sebagai pemasaran produk anak muda sebagai media untuk meningkatkan pendapatan anak muda Hasil pengabdian masyarakat ini adalah desain sablon kaos yang telah dirancang oleh tim pengabdian masyarakat dan media sosial untuk pemasaran online   The purpose of this community service is to help partners to solve obstacles and problems in the production and marketing process. Karang Taruna “Bhakti Utomo” LAMPERKIDUL Village is one of the Karangtaruna in the Lamper Kidul area with 30 members and is engaged in Handicraft, T-shirt Screen Printing, Semarang souvenirs. T-shirt screen printing has not met the market share because there are still many shortcomings, and the results are less attractive. Another problem is the lack of experience and knowledge about digital printing technology for T-shirt screen printing which is increasingly advanced and no longer manual. Still using manual screen printing tools, and do not yet have social media as marketing for youth products as a medium to increase youth income The results of this community service are t-shirt screen printing designs that have been designed by the community service team and social media for online marketing  
Co-Authors Agus Suwondo Ayundyayasti, Prima Eka Murtiasri Mansur, Ahmad Wafa Mardinawati, Mardinawati Muhammad Noor Ardiansah Permana, Rangga Rani Raharjanti Riskiani, Riskiani Rosyadi, Humam Sadida, Afiat Sarana Sarana sri murtini . Ulfah Hidayati