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All Journal Journal of Economy, Accounting and Management Science (JEAMS) Pedagogic Research - Applied Literacy Journal Karya Nyata: Jurnal Pengabdian Kepada Masyarakat
Tito Malindo
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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FINANCIAL GOVERNANCE TRAINING TO IMPROVE FINANCIAL PERFORMANCE FOR PRINTING BUSINESS ACTORS Agung Wijaya; Fitra Ria Silvida; Tito Malindo
Pedagogic Research-Applied Literacy Journal Vol. 1 No. 3 (2024): Volume 1 Number 3 July 2024
Publisher : Suluh Adiluhung Publisher (SAPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70574/g0crbq97

Abstract

This community service activity aims to increase the understanding and skills of Brangkal printing business actors in financial management. Through this training, business actors are expected to be able to manage their finances more effectively and efficiently, which in turn will improve the performance and sustainability of their business. The methods used in this training include material delivery, interactive discussions, and direct practice. The training material includes the basics of accounting, cash flow management, preparation of financial reports, and financial planning strategies. The results of this training show a significant increase in participants' understanding and ability to manage business finances. Participants also reported positive changes in the way they recorded and planned their finances, which resulted in increased operational efficiency and profitability of their businesses. Discussions in this training identified several challenges faced by business actors in implementing good financial governance, including limited resources and previous knowledge. However, through this training, business actors obtain practical solutions and support to overcome these challenges.
Sosialisasi Ketentuan Kredit Macet Persepektif Resiko Kreditur Atas Jaminan Yang Bukan Milik Debitur Tito Malindo
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2024): Desember : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v1i4.834

Abstract

This article discusses the socialization of provisions on bad credit from the perspective of creditor risk on collateral that does not belong to the debtor in Mojokerto City. This research was conducted through strategic steps including identifying community needs, developing informative socialization materials, and implementing educational activities. The results of the survey and interviews showed low public understanding of creditor risk and the importance of valid collateral. The socialization program designed with simple language and educational materials such as brochures and short videos succeeded in increasing public awareness. Evaluation through focus group discussions (FGD) revealed the need to increase interaction and consistency in socialization. In addition, supporting studies showed the importance of supervision, coaching, and prevention efforts to overcome bad credit. With suggestions to increase the frequency of socialization programs, utilize social media, and involve banking practitioners and legal experts, it is hoped that it can increase public understanding and reduce the number of bad credit, as well as support financial stability in Mojokerto City.
The Effect of Foreign Ownership, Tax Burden And Exchange Rate On Transfer Pricing With Company Size Moderation Tito Malindo; Nurrohman Hari Mulyono
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.100

Abstract

This Scholarly work offers novelty by exploring the Shaping force of foreign ownership, tax burden, and exchange rates on transfer pricing practices, while incorporating company size as a moderator. The Scholarly work mission is to examine the extent to which internal and external factors shape managerial decisions regarding transfer pricing strategies in multinational companies in Indonesia. A quantitative approach using Structural Equation Modeling (SEM) techniques was chosen to uncover the direct Interrelations and Modifying Repercussions between variables. The Scholarly work population comprised all consumer goods companies listed on the Indonesia Stock Exchange (IDX), with 45 companies selected as samples through a purposive sampling approach. The results reveal that tax burden and exchange rates significantly Shaping force transfer pricing, while foreign ownership exhibits no significant Shaping force. Company size is shown to moderate the Repercussion of tax burden on transfer pricing, but is not strong enough to Shaping force other Interrelations. The implications of this Scholarly work highlight the urgency of strict oversight of companies burdened with high taxes and facing exchange rate volatility. Theoretically, these revelations broaden the horizons of agency theory to address cross-border issues and corporate governance. The novelty of this Scholarly work lies in the inclusion of firm size as a moderating variable, which opens up fresh perspectives on how scale and corporate governance can curb transfer pricing aggressiveness in the global business arena.
Financial Constraint Moderation : Tax Avoidance From The Perspective of Company And Executive Characteristics Agung Wijaya; Tito Malindo
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.101

Abstract

This study ventures into uncharted waters by examining the Shaping force of executive temperament, capital intensity, and familial ownership on tax avoidance, with financial constraints as a moderating factor, a realm rarely explored within Indonesia's chemical sector. The aim is to dissect how managerial traits and ownership structures shape tax mitigation strategies, and to gauge the extent to which financial limitations amplify or temper these dynamics. Employing a quantitative approach, the study utilizes SEM, drawing on secondary data from chemical firms listed on the Indonesia Stock Exchange over a specified period. Revelations reveal that executive character and family ownership Considerablely bolster tax avoidance, whereas capital intensity exerts no notable effect. Financial constraints weaken the link between family ownership and tax avoidance but do not moderate other Interrelations. The study underscores the pivotal role of executive disposition and ownership concentration in crafting tax strategies, urging stricter oversight by tax authorities on firms with concentrated ownership. Its novelty lies in deploying financial constraints as a moderator within the unique asset and funding context of the chemical industry.
Co-Authors Agung Wijaya Fitra Ria Silvida Nurrohman Hari Mulyono