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All Journal Jurnal Pengabdian kepada Masyarakat Journal of Business and Information System
Theodora, Paula
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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BERBAGI MELALUI KEGIATAN BAKTI SOSIAL PEMBAGIAN NASI BUNGKUS KEPADA PEKERJA PENYAPU JALAN DI WILAYAH KELAPA DUA KAB. TANGERANG Sutrisno, Gono; Umiyati, Hesti; Dewi, Puri Swastika Gusti Krisna; Sukri, Suhadarliyah; Theodora, Paula; Raharjo, Dasa Soesanto
Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT (BHAKTIMAS)
Publisher : UNIT PENGABDIAN KEPADA MASYARAKAT - UTPAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70429/bhaktimas.v1i2.72

Abstract

ABSTRAK Kegiatan bakti sosial merupakan perwujudan dari kepedulian terhadap sesama manusia. Banyak cara yang dilakukan dalam membantu sesama baik secara pribadi maupun organisasi. Partisipasi aktif dalam membantu sesama melalui proses bakti sosial dengan terjun langsung ke lapangan untuk merasakan langsung suka cita mereka menerima bingkisan.Berbagi melalui kegiatan bakti sosial dengan Pemberian Nasi Bungkus kepada pekerja penyapu jalan di Wilayah Kelapa Dua Kabupaten Tangerang bertujuan untuk berbagi kepada penyapu jalan yang telah berjasa merawat dan menjaga kebersihan lingkungan. Kegiatan pembagian nasi bungkus ini bagian dari Pengabdian Kepada Masyarakat yang dilakukan Dosen Universitas Utpadaka Swastika dengan kegiatan rutin olah raga jalan sehat yang dilaksanakan pada hari Sabtu. Pelaksanaan Kegiatan Bakti sosial dalam bentuk pembagian nasi bungkus berjumlah 100 paket nasi bungkus selain untuk membantu mengurangi kesulitan beban ekonomi bagi masyarakat marjinal sebagai penyapu jalan untuk menguatkan mental dan fisik mereka.
Effect of tax avoidance and capital structure on firm value with managerial ownership as a moderating variable Hapsari, RR. Prima Dita; Herianto, Yuli; Theodora, Paula
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.319

Abstract

The phenomenon of tax avoidance is a concern for stakeholders. Therefore, this study examines the influence of tax avoidance and capital structure on firm value, with managerial ownership as a moderating variable. The sample used in this study comprised a manufacturing company in the consumer goods subsector, listed on the IDX, for the 2018-2024 period, employing purposive sampling. This study employed panel data regression to test the hypotheses in EViews. The results indicate that tax avoidance has a positive effect on firm value; capital structure has a positive effect on firm value; managerial ownership has positive effects on both tax avoidance and firm value; and managerial ownership has positive effects on capital structure and firm value. The practical implications of this research are to encourage companies to manage taxes efficiently and in accordance with regulations, align debt use with operational capacity, and utilize managerial share ownership as an internal strategy to increase accountability in decision-making
Co-Authors Herianto, Yuli Puri Swastika Gusti Krisna Dewi Raharjo, Dasa Soesanto RR. Prima Dita Hapsari Suhadarliyah Sutrisno, Gono Umiyati, Hesti