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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomi Pembangunan dan Pariwisata Nusantara Journal of Education and Social Science Jurnal Pengabdian Masyarakat (Jubdimas)
Rizky Aldi Setianda
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Return on Equity dan Intensitas Modal terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi: The Effect of Return on Equity And Capital Intensity on Tax Avoidance with Corporate Governance as a Moderating Variable Yuniarti, Setiafitrie; Setianda, Rizky Aldi; Fatimah, Siti
Nusantara Journal of Education and Social Science Vol 1 No 1 (2024): Terbitan Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) Universitas Nahdlatul Ulama Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69959/nujess.v1i1.18

Abstract

This study examines the effect of Return on Equity, Capital Intensity on Tax Avoidance with Corporate Governance (proportion of independent board of commissioners) as a moderation variable. Using the Purposive Sampling method, as many as 7 selected companies met the sample selection criteria from a total of 24 agricultural sector companies listed on the Indonesia Stock Exchange during 2017 – 2021 so that the total sample was 35 samples. Using multiple linear regression analysis, the results showed that Return on Equity has a significant negative effect on Tax Avoidance, Capital Intensity has a significant positive effect on Tax Avoidance. In contrast to the existence of Corporate Governance as a moderation variable, Corporate Governance (the proportion of independent board of commissioners) actually has a positive but not significant effect on the relationship of Return on Equity to Tax Avoidance. In addition, Corporate Governance actually has a significant negative influence on the relationship of capital intensity to Tax Avoidance
Meningkatkan Literasi Pencatatan Keuangan UMKM melalui SI APIK: Studi di Kab. Cirebon Rokhayati, Hijroh; Firasati, Aoliyah; Prasetyo, Ari; Pranata, Puguh; Sitorus, Lorensia; Setianda, Rizky Aldi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2283

Abstract

Micro, Small, and Medium Enterprises (MSMEs) struggle to make decisions and obtain finance due to insufficient accounting record-keeping methods. This community service project aims to increase the financial recording competence of MSMEs in Cirebon Regency through training participants in order to use the SI APIK application and provide structured mentoring. This activity was participated in by 25 MSMEs. The problem was the absence of credible financial information in decision-making and finance related to manual recording. The problem-solving strategy consisted of instruction and coaching regarding how to use the SI APIK program for MSMEs. The intervention comprised a 4-hour workshop and mentorship sessions for 25 MSMEs at T+7 and T+30. The training's effectiveness was evaluated through pre-post tests (15 items), practice rubrics (10 entries), satisfaction questionnaires, monitoring logs, and thematic analysis of qualitative data. The results showed that the combination of practical training and brief mentoring effectively improved digital literacy and recording practices, strengthening cash flow materials, micro-tutorials, and weekly SOPs is recommended for wider-scale implementation.ABSTRAKPraktik pencatatan keuangan yang lemah menghambat pengambilan keputusan dan akses pembiayaan bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Kegiatan pengabdian kepada masyarakat ini ini bertujuan untuk meningkatkan kompetensi pencatatan keuangan UMKM di Kabupaten Cirebon melalui pelatihan penggunaan aplikasi SI APIK dengan pendampingan terstruktur. Kegiatan ini diikuti oleh 25 pelaku UMKM. Permasalah yang dihadapi adalah keterbatasan informasi keuangan yang andal dalam pengambilan keputusan dan pembiayaan karena pencatatan yang bersifat manual. Metode pemecahan masalah yang digunakan antara lain dengan melakukan pelatihan dan pendampingan penggunaan aplikasi SI APIK bagi UMKM. Intervensi meliputi workshop 4 jam dan pendampingan pada T+7 dan T+30 terhadap 25 pelaku UMKM. Pengukuran efektivitas pelatihan dengan menggunakan evaluasi menggunakan tes pra–pasca (15 item), rubrik praktik (?10 entri), kuesioner kepuasan, monitoring log, dan analisis tematik data kualitatif. Hasil menunjukkan adanya bahwa melalui kombinasi pelatihan praktis dan pendampingan singkat efektif meningkatkan literasi dan praktik pencatatan digital, penguatan materi arus kas, micro-tutorial, dan SOP mingguan direkomendasikan untuk skala lebih luas.
Co-Authors ABRIANO, NOVA Alfikri, Rahmatullah Aoliyah Firasati Ari Prasetyo Astia Putriana, Astia Audina Rahmi Hijroh Rokhayati, Hijroh Laoli, Victorinus M.Riduan Abdillah Machfiroh, Ines Saraswati Mahyudin, Roja Putera Muthmainnah, Riyadatul Nurmalina, Radna Pranata, Puguh Pulungan, Faisal Fadly Rahmayani, Putri Rahmi, Audina Sinaga, Ananda Sabrida Tora Br Siti Fatimah Sitorus, Lorensia Suwarno, Try Edi Yasir Hadiani Yuli Fitriyani YUNIARTI, SETIAFITRIE Yunita, Nur