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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK Nurhasan, Yunus; Ramdani, Chaeru Syahru; Saga, Baharudin; Septanta, Rananda
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3375

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan manajemen laba terhadap Agresivitas Pajak selama periode 2018 – 2022, yaitu diperoleh sebanyak 54 data pada penelitian ini. Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi dan analisis regresi linier berganda. Pengolahan data menggunakan program SPSS untuk melakukan analisis regrresi linier berganda, koefisien determinasi, uji normalitas, uji multikolinieritas, uji autokorelasi dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa data telah memenuhi asumsi klasik seperti data distribusi normal, tidak terjadi multikolieritas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Dari hasil hipotesis secara parsial Profitabilitas memiliki pengaruh positif signifikan terhadap Agresivitas Pajak dan Ukuran perusahaan serta manajemen laba tidak pengaruh negatif signifikan terhadap Agresivitas Pajak.

Pengaruh Peraturan Pajak, Kualitas Pelayanan dan Tax Amnesty terhadap Preferensi Resiko Septanta, Rananda; Nurhasan, Yunus; Ekarisma, Deny; Saga, Baharudin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1190

This research aims to determine tax regulations, quality of tax services, and tax amnesty risk preferences. The population in this research is individual taxpayers registered at the Tangerang Pratama Tax Service Office. The sample in this study was one hundred individual taxpayers. The distribution of questionnaires was carried out using the convenience sampling method. Ten questionnaires were distributed, but only one hundred could be processed with a response rate of ninety percent. The data analysis technique in this research uses the classic assumption test via SPSS22. The research results show that tax amnesty and service quality influence risk preferences.

Potensi dan Pengembangan Manfaat Bambu dalam Industri Kreatif dan Pengendalian Produksi Latif, Adi Sofyana; Ekarisma, Deny; Saga, Baharudin; Septanta, Rananda
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.v5i2.1446

Bamboo is a renewable natural resource with significant potential in the creative industry due to its versatility, sustainability, and economic value. However, its utilization remains limited, particularly among young communities. This community service activity aimed to explore and develop the potential benefits of bamboo in the creative industry and production control. The activity was conducted at Domyadhu Foundation, Pamulang, South Tangerang, involving 30 students from the Dompet Yatim dan Dhuafa boarding school. The program was facilitated by 10 lecturers from Pamulang University. The implementation consisted of three main stages: preparation, execution, and reporting. The method included material presentation, group discussions, and hands-on practice focused on bamboo processing, product innovation, and small-scale production management. The activity successfully increased participants' knowledge and skills in utilizing bamboo for creative purposes, such as crafting simple household and decorative items. Moreover, participants gained awareness of bamboo’s environmental and economic value. The program fostered creativity, entrepreneurial spirit, and a practical understanding of sustainable production among the students. This community service initiative highlights the importance of empowering youth with skills that align with local resources and sustainable development goals.

Budidaya Tanaman Karet untuk Perekonomian yang Lebih Positif Latif, Adi Sofyana; Arslan, Rijal; Saga, Baharudin; Septanta, Rananda
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.760

Rubber plants are a type of medicinal plant that has many health benefits, including treating small wounds, as a medical device, preventing stomach acid, for clothing, treating body aches, and as a fever-reducing medicine. The purpose of this community service is to provide information on how to increase the potential of natural resources located in Lebak, which is an area that has quite high potential in the rubber plantation business in general, but currently it has not been utilized optimally by the local community at this time. Most of the rubber plants that are produced are sold individually without knowing the harvest that the accounting information system consumes. This is due to a lack of innovation from the local community. Therefore, cultivating rubber plants is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintaining nutritional value and increasing economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the Lebak community and take advantage of the harvest of rubber plants for social welfare which is more durable to give rise to various innovations in processing rubber itself in a sustainable manner.

Strategi Pengelolaan Keuangan Efektif untuk Meningkatkan Kinerja UMKM Anggota PKK Desa Purbayan Sukoharjo, Solo Jawa Tengah Saga, Baharudin; Sari , Intan Rahma; Astuti, Reni
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.697

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung perekonomian nasional, terutama dalam menciptakan lapangan kerja dan meningkatkan pendapatan masyarakat. Namun, banyak UMKM, khususnya yang dikelola oleh anggota Pemberdayaan Kesejahteraan Keluarga (PKK), masih menghadapi kendala serius dalam pengelolaan keuangan. Kurangnya pengetahuan tentang pencatatan keuangan, pemisahan dana pribadi dan usaha, serta perencanaan keuangan jangka panjang menjadi hambatan utama bagi keberlanjutan usaha. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kemampuan pengelolaan keuangan UMKM anggota PKK melalui pendekatan pelatihan, pendampingan, dan pengembangan modul keuangan sederhana yang aplikatif. Metode pelaksanaan dilakukan secara partisipatif melalui workshop, praktik langsung, dan konsultasi individual yang disesuaikan dengan kategori mitra: produktif, rintisan, dan rentan ekonomi. Hasil kegiatan menunjukkan peningkatan signifikan dalam literasi keuangan, kemampuan pencatatan keuangan, dan kesadaran perencanaan keuangan di kalangan mitra. Selain itu, beberapa UMKM mitra berhasil menyusun laporan keuangan sederhana dan memperoleh akses pembiayaan mikro. Program ini memberikan dampak positif terhadap peningkatan kinerja usaha dan kemandirian ekonomi keluarga, sekaligus memperkuat peran PKK dalam pemberdayaan ekonomi lokal yang berkelanjutan.

Edukasi dan Implementasi Manajemen Keuangan dalam Upaya Peningkatan Kapasitas UMKM di Kelurahan Benda Baru, Kota Tangerang Selatan Suryani, Ani; Andini, Melly; Sulistiawati, Rina; Hidayat, Ismail Nur; N, Nofryanti; Saga, Baharudin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17850869

The low level of financial management literacy among micro, small, and medium enterprises (MSMEs) remains a key barrier to effective and sustainable business operations. This community service program aims to enhance the understanding and skills of MSME actors in basic financial recording, cash flow management, SWOT analysis, and financial decision-making. The methods applied include socialization, technical training, practical simulations, technical assistance, and evaluation through pre-tests and post-tests. The results indicate a significant improvement in participants’ abilities to record daily transactions, prepare cash flow statements, calculate cost of goods sold, and assess their business position using SWOT analysis. Beyond knowledge enhancement, the program also generated positive behavioral changes and fostered the emergence of local leaders who initiated collaborative bookkeeping practices within the MSME community. This program proved effective in strengthening MSME financial capacity and promoting more accountable and sustainable business governance.

Edukasi dan Implementasi Manajemen Keuangan dalam Upaya Peningkatan Kapasitas UMKM di Kelurahan Benda Baru, Kota Tangerang Selatan Suryani, Ani; Andini, Melly; Sulistiawati, Rina; Hidayat, Ismail Nur; N, Nofryanti; Saga, Baharudin
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17850869

The low level of financial management literacy among micro, small, and medium enterprises (MSMEs) remains a key barrier to effective and sustainable business operations. This community service program aims to enhance the understanding and skills of MSME actors in basic financial recording, cash flow management, SWOT analysis, and financial decision-making. The methods applied include socialization, technical training, practical simulations, technical assistance, and evaluation through pre-tests and post-tests. The results indicate a significant improvement in participants’ abilities to record daily transactions, prepare cash flow statements, calculate cost of goods sold, and assess their business position using SWOT analysis. Beyond knowledge enhancement, the program also generated positive behavioral changes and fostered the emergence of local leaders who initiated collaborative bookkeeping practices within the MSME community. This program proved effective in strengthening MSME financial capacity and promoting more accountable and sustainable business governance.

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