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All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal Of Human And Education (JAHE)
Barus, Berlin
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Dlam Mendukung Pengelolaan Keuangan Berbasis Digital Silalahi, Harlen; Silalahi, Dumariani; Tarigan, Monang; Barus, Berlin
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2464

Abstract

Pelatihan penyusunan laporan keuangan sederhana berbasis digital bagi UMKM di Sentra UKM Merr Surabaya bertujuan untuk meningkatkan keterampilan pelaku usaha dalam mengelola keuangan secara lebih sistematis dan modern. Digitalisasi dalam pencatatan keuangan menjadi langkah penting bagi UMKM untuk meningkatkan transparansi, aksesibilitas, dan kemudahan dalam analisis keuangan. Pelatihan ini mencakup materi mengenai pentingnya pencatatan keuangan, penggunaan aplikasi keuangan digital, serta strategi penerapan yang efektif. Hasil pelatihan menunjukkan bahwa peserta mengalami peningkatan pemahaman dalam menyusun laporan keuangan berbasis digital serta menyadari manfaatnya dalam pengelolaan usaha. Namun, masih terdapat tantangan seperti kurangnya konsistensi dalam pencatatan dan kebiasaan mencampur keuangan pribadi dengan bisnis. Oleh karena itu, tindak lanjut berupa pendampingan dan edukasi lanjutan sangat diperlukan agar UMKM dapat secara berkelanjutan menerapkan pencatatan keuangan digital dalam operasional mereka.Kata Kunci: UMKM. Laporan Keuangan Digital, Pencatatan Keuangan, Digitalisasi UMKM, Pengelolaan Keuangan
The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1507

Abstract

  Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry
Co-Authors Sihite, Jelita IP SILALAHI, DUMARIANI Silalahi, Harlen Siregar, Zulkheiri Surya Putra Tarigan, Monang