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All Journal Jurnal Ilmiah ASET Fokus Abdimas
Fitriani, Fatma Awalia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Peningkatan Kompetensi Disabilitas dalam Pengembangan dan membangun Usaha di Unique Tailor Wahyuningsih, Susanti; Kurniawati, Endang; Fitriani, Fatma Awalia; Lestari, Adelia Gita; Sidiq, Fajar; Putri, Yunita
Fokus ABDIMAS Vol 3, No 1: April 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.1.16-20

Abstract

In Indonesia, disability is still a matter for individuals who have disabilities. Persons with disabilities are part of Indonesian citizens who have the same rights and obligations as citizens who do not suffer from physical or psychological disabilities. Society still thinks negatively about people with disabilities because of the shortcomings they experience, so that discrimination against people with disabilities arises. Persons with disabilities are seen as unproductive, uncreative and innovative and contribute less to the government in various aspects. The existence of this kind of view can provide limited space for disabled people to participate in various aspects of life, both in spiritual aspects, economic aspects, educational aspects, social aspects and so on. With such an assumption, it requires people with disabilities to be more productive and continue to develop, as well as changing society's thinking which considers them weak. Therefore, our group collaborates with people with disabilities by carrying out embroidery training so that we can show the wider community that people with disabilities can produce work. We believe that good cooperation and communication between our member groups and people with disabilities will produce work that produces useful benefits for the wider community. Keywords: people with disabilities, embroidery training, producing work
PENGEMBANGAN KETRAMPILAN MENJAHIT PARA PENYANDANG DISABILITAS KABUPATEN GROBOGAN BERSAMA LPK BELVA Wahyuningsih, Susanti; Tasriastuti, Nurrohmi Ambar; Kurniawati, Endang; Sulikah, Sulikah; Fitriani, Fatma Awalia; Pratiwi, Yusi; Iffah, Milchatul; Sidiq, Fajar
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.41-45

Abstract

Development of sewing skills for persons with disabilities is carried out with the aim of improving their skills so that they can open jobs or business. This sewing training development activity is in the form of training in making product designs and making dress patterns. The results in this study are that person with disabilities who are considerate incapable of being productive, creative and innovative by being given sewing development training are able to help improve their business skills which can be useful for starting a business.Keywords : Development, disabilities, training, sewing skills
Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Penghindaran Pajak Fitriani, Fatma Awalia; Widaryanti, Widaryanti
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.247

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality on tax avoidance. The independent variables used in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality, while the dependent variable is tax avoidance.This research utilizes secondary data obtained from annual reports. The population consists of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique employed is purposive sampling, with a total sample size of 108 (3 years x 36 companies = 108). Data analysis methods include classical assumption tests, t-tests, and simultaneous tests, with the assistance of the SPSS program.The results of this study indicate that managerial ownership has a positive effect on tax avoidance. Meanwhile, institutional ownership, independent board of commissioners, audit committee, and audit quality have a negative effect on tax avoidance. The results also show that managerial ownership, institutional ownership, independent board of commissioners, audit committee, and audit quality collectively influence tax avoidance.
Co-Authors Endang Kurniawati, Endang Iffah, Milchatul Lestari, Adelia Gita Pratiwi, Yusi Putri, Yunita Sidiq, Fajar Sulikah Sulikah Susanti Wahyuningsih, Susanti Tasriastuti, Nurrohmi Ambar Widaryanti Widaryanti, Widaryanti