Claim Missing Document
Check
Articles

Found 3 Documents
Search

MEWUJUDKAN KEMANDIRIAN EKONOMI MELALUI PEMBERDAYAAN IBU RUMAH TANGGA DENGAN KETRAMPILAN PEMBUATAN SABUN CUCI PIRING DAN MENGHITUNG HPP W Nurhidayati; Rahoyo; DC Kuswardhani; Nunik Kusnilawati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 2 (2022): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i2.268

Abstract

The purpose of this community service activity is to empower women in the Purwoyoso village. This empowerment is able to improve the economic condition of the family. through innovative activities, enabling them to learn various skills to help increase income for women in Purwoyoso sub-district, The method used in this community service activity is to provide direct training with tutorials in the field by teaching making dish soap and calculating HPP (Cost of Production). The results of the service are expected that mothers have skills in making dish soap and calculating HPP so that they can determine the price of goods when sold. With skills in making dish soap, mothers can produce which can later be used alone or sold so that additional income can be obtained.
The Role Of Audit Committee In Moderating Tax Avoidance In Indonesia Moeljono; Masine Slahanti; Rahoyo
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3659-3671

Abstract

This study tries to analyze the relationship between Size, ROA and DER on Tax Avoidance with the mediating variable of the Audit Committee.The nature of quantitative research uses Eviews 12 analysis tools to build relationships between variables. The sample uses purposive sampling technique, with the sample criteria being companies listed on the Indonesia Stock Exchange, while the population is taken according to what has been previously determined. To conduct the analysis, 27 sample companies were obtained and analyzed using the best method so that the maximum test results were obtained.The results of the research show that Size, DER, and ROA have no effect on Tax Avoidance nor do they mediate the Audit Committee variable. The weakness of this relationship proves that there are many factors that affect the process of tax avoidance practices. Furthermore, tax avoidance practices by companies may not be influenced by the company's internal environment, so the biggest factor may be from outside the company.The practice of tax avoidance by companies in Indonesia which has been indicated to come from internal companies is not entirely true. factors such as Size, ROA, DER have no effect on tax avoidance. The Audit Committee as a Moderating Variable also failed to moderate Size, ROA, DER on Tax Avoidance Practices. This is possible from outside the company as a factor influencing corporate tax avoidance in Indonesia.
Menumbuhkan Kreatifitas Ibu Rumah Tangga Untuk Meningkatkan Pendapatan Dengan Memanfaatkan Barang Tak Terpakai / Limbah Menjadi Barang Yang Bernilai Jual Di Kelurahan Pendrikan Lor Kecamatan Semarang Tengah: Pengabdian Nurhidayati; Rahoyo; Dini Anggraheni; Endang Rusdianti
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1123

Abstract

Kelurahan Pendrikan Lor adalah salah satu kelurahan di Kematan Tengah . Pendrikan Lor terdiri dari 6 Rukun Warga yang menyebar di wilayahnya dari timur ke barat. Ibu rumah tangga di kelurahan pendrikan lor menginginkan tambahan pendapatan, dan itu dapat diperoleh dengan salah satu cara yaitu menumbuhkan kreativitas dalam memproduksi barang-barang yang bisa bernilai jual. Kreativitas sangatlah dibutuhkan karena semakin ketatnya persaingan antar bisnis, sehingga hal ini membuat berbagai pelaku usaha untuk berpikir secara kreatif demi memastikan bisnis mereka semakin terlihat oleh konsumen. Pengabdian Masyarakat yang dilakukan menjadikan ibu rumah tangga bisa terasah kreativitasnya sehingga bisa menciptakan barang dengan nilai tambah dan menjual untuk dapat meningkatkan pendapatan. Metode yang digunakan dalam pengabdian masyarakat adalah dengan melalui penyuluhan dan pelatihan barang kreasi baru yang dari limbah / barang tak terpakai menjadi barang yang lebih bisa berjual nilai tinggi. Sebelum dan setelah dilakukan penyuluhan dan pelatihan diberikan test yang berkaitan dengan materi pengabdian. Produk yang dihasilkan berupa gantungan kunci dari kain perca. Peserta penyuluhan juga diajarkan bagaaimana menentukan Harga Pokok Produksi ( HPP ) , dan menentukan harga jual serta keuntungan yang diinginkan.