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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Eddy Suranta
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health

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PENGARUH FINANCIAL DISTRESS DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK : COVID 19 SEBAGAI VARIABEL MODERASI Esra Putri Simanjuntak; Eddy Suranta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3648

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pandemi Covid-19 terhadap penghindaran pajak serta financial distress dan kualitas audit dalam memoderasi hubungan antara pandemi Covid-19 dan penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang melaporkan Enviromental, Social, Governance (ESG) dengan periode penelitian 2018-2022. Penghindaran pajak menggunakan proksi book-tax difference, finalncial distress menggunakan variabel dummy dengan menggunakan Altman Z-Score dan kualitas audit menggunakan variabel dummy dari KAP BIG 4 dan Non Big 4. Jumlah perusahaan sebanyak 24 perusahaan dengan total observasi berjumlah 79 observalsi. Hasil penelitian membuktikan bahwa kesulitan keuangan berpengaruh positif terhadap penghindaran pajak, kualitas audit berpengaruh negatif terhadap penghindaran pajak, penghindaran pajak tidak dapat dilakukan oleh perusahaan yang mengalami financial distress pada masa pandemi Covid-19 serta, penghindaran pajak tidak dapat dilakukan pada masa pandemi Covid-19 ketika perusahaan di audit oleh BIG4. Hasil penelitian ini diharapkan memberikan kontribusi bagi pembuat kebijakan dalam upaya melakukan monitoring atas perusahaan yang mengalami financial distress untuk melakukan penghindaran pajak selama masa pandemi Covid-19 serta peran dari KAP untuk membatasi penghindaran pajak yang dilakukan perusahaan pada masa pandemi Covid-19
Pembentukan Perumda Pasar Guna Mendorong Perekonomian Daerah Fachruzzaman Fachruzzaman; Eddy Suranta; Danang Adi Putra; Herawansyah Herawansyah; Indah Oktari Wijayanti
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 2 (2024): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i2.1367

Abstract

The existence of markets plays a very important role in the economy, both at the local and national levels. Markets are not only places where sellers and buyers meet to carry out transactions, but are also centers of economic activity that influence various aspects of people's lives. Through markets, various goods and services can be bought and sold, thereby meeting people's needs and improving their quality of life. Markets also play a crucial role in determining the prices of goods and services through supply and demand mechanisms. Prices formed in the market reflect the balance between the quantity of goods available and the quantity of goods needed by consumers. This process ensures that resources are allocated efficiently and that the goods most needed by society are available at reasonable prices. It is hoped that the establishment of a Regional Public Company (Perumda) will encourage improvements in the economic sector through various strategic methods and have a broad impact. Perumda can act as a driving force for the local economy by creating new jobs, increasing regional income, and expanding the local economic base. With the operation of Perumda, various economic sectors such as trade, industry and services can develop more rapidly.
Pelaporan, Pengelolaan, dan Pemanfaatan Aset Desa untuk Kesejahteraan Masyarakat Desa Pratana Puspa Midiastuty; Eddy Suranta; Robinson Robinson; Rini Indriani; Danang Adi Putra; Mentari Gita Puspita
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 2 No. 3 (2025): Agustus : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v2i3.1989

Abstract

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.
Co-Authors Danang Adi Putra Esra Putri Simanjuntak Fachruzzaman Fachruzzaman Herawansyah Herawansyah Mentari Gita Puspita Pratana Puspa Midiastuty Rini Indriani Robinson robinson Wijayanti, Indah Oktari