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All Journal Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Syamsul Mu Arif
Unknown Affiliation
Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH PADA USAHA LAUNDRY DUA SAUDARA DI KAMPUNG GARDU KELURAHAN BUARAN KECAMATAN SERPONG Syamsul Mu Arif; Lindawati Lindawati; Wulandari Cahyani Putri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1816

Abstract

The aim of Community Service Activities is not only to implement one of the Tri Darmas of Higher Education but more than that, namely to be able to make a real contribution, especially to the community within Pamulang University. As the growth rate of MSMEs increases, MSME players around Pamulang University are increasingly aware of the importance of preparing simple financial reports. This simple financial report is considered financial information in maintaining transparency at each level of the business process so that it complies with appropriate standards and MSME players know the size of the profits from the business they are running. For MSME players, making simple financial reports is considered a complicated matter. Apart from that, the knowledge of MSME actors is also very limited, the lack of understanding of accounting knowledge, the lack of technological knowledge, the lack of funds and equipment at their disposal make it difficult for the Two Brothers Laundry MSME actors to prepare adequate financial information. Therefore, this PKM activity for Pamulang University lecturers was carried out to provide training for the Two Brothers Laundry MSMEs in Kp. Buaran Serpong sub-district substation. This financial report preparation training is designed to develop human resources through the preparation stage, implementation stage and evaluation stage and later MSME players will utilize an accounting system that can be used continuously as long as the business runs. The results of this PKM activity can be published in the PKM journal with ISSN.
Pengaruh Kinerja Keuangan, Intensitas Aset Tetap dan Sales Growh Terhadap Tax Avoidance Imas PrasTika; Syamsul Mu arif
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 1 (2024): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i1.1820

Abstract

This study aims to determine the effect of Financial Performance, Fixed Asset Intensity and Sales Growth on Tax Avoidance. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period with a population of 82 companies. The sample used in this research was determined using a purposive sampling technique, resulting in a sample of 11 companies and 55 observation data. Hypothesis testing is carried out using the E-views 12 application. The data analysis technique used in data research is multiple linier analysis. Based on the test result in the F test, simultaneously Financial Performance, Fixed Asset Intensity and Sales Growth influence Tax Avoidance. Meanwhile, the test results of the T test partially state that Financial Performance has a effect on Tax Avoidance, Fixed Asset Intensity has a effect on Tax Avoidance, and Sales Growth has a effect on Tax Avoidance.
Co-Authors Imas PrasTika Lindawati Lindawati Wulandari Cahyani Putri