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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal PKM Manajemen Bisnis
Wibowo, Muhammad Eko Ari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Inovasi Ekonomi Kreatif Mengatasi Sampah Plastik dengan Pemeriksaan Sistem Pengendalian Internal Wibowo, Muhammad Eko Ari; Sriarwi, Sriarwi; Septanta, Rananda; Ramdani, Chaeru Syahru
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1447

Abstract

Plastic waste remains a critical environmental issue, particularly in urban and densely populated areas. This community service activity aimed to address the problem of plastic waste through an innovative approach that combines creative economic initiatives with the examination of internal control systems. The activity was conducted at the Dompet Yatim dan Dhuafa Pamulang Dormitory and involved 30 resident students as participants. Ten lecturers from Universitas Pamulang acted as facilitators. The program focused on empowering participants by introducing them to creative economic solutions that transform plastic waste into valuable products while ensuring accountability through internal control mechanisms. The implementation method included presentations of material, interactive discussions, and hands-on practice. As a result, participants gained an understanding of the economic potential of plastic waste recycling and the importance of internal control systems in managing such initiatives effectively. The activity not only enhanced the participants’ environmental awareness but also provided them with practical skills that could be used to support sustainable community-based entrepreneurship. This program contributes to the broader goal of fostering economic independence and environmental responsibility among youth.
BUDIDAYA BUAH NAGA UNTUK KESEJAHTERAAN SOSIAL Wibowo, Muhammad Eko Ari; Risma, Deny Eka; Septanta, Rananda
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.30399

Abstract

Tujuan pengabdian kepada Masyarakat ini adalah untuk memberikan informasi cara meningkatkan potensi sumber daya alam yang terletak di Tangerang Selatan yang merupakan suatu daerah yang memiliki potensi yang cukup tinggi dalam berbisnis tumbuhan buah naga pada umumnya, namun saat ini belum dimanfaatkan secara maksimal oleh masyarakat sekitar saat ini, kebanyakan tumbuhan buah naga ini yang dihasilkan langsung dijual secara satuan tanpa mengetahui panen yang sistem informasi akuntansip dikonsumsi. Hal ini disebabkan karena kurangnya inovasi dari masyarakat setempat. Maka dari itu budidaya buah naga adalah salah satunya dapat dilakukan dengan cara memanen lahan yang cukup kecil maupun besar yang bisa dimanfaatkan dengan baik, mempertahankan nilai gizi, dan meningkatkan nilai ekonomi. Dengan adanya pemberdayaan budidaya ini diharapkan dapat membantu meningkatkan perekonomian masyarakat tangerang selatan dan memanfaatkan ketika panen tanaman buah naga untuk kesejahteraan sosial yang sudah lebih tahan lama untuk memunculkan berbagai inovasi olahan buah naga itu sendiri secara berkelanjutan.
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak Wibowo, Muhammad Eko Ari; Ramdani, Chaeru Syahru; Latif, Adi Sofyana; Septanta, Rananda
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1349

Abstract

Tax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness.
Co-Authors Latif, Adi Sofyana Ramdani, Chaeru Syahru Risma, Deny Eka SEPTANTA, RANANDA Sriarwi, Sriarwi