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All Journal Abdimas: Papua Journal Of Community Service Proceeding of The International Conference on Management, Entrepreneurship, and Business
Khoirul Nissa
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Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pemertahanan Vitalitas Bahasa Daerah dalam Masyarakat Multietnis melalui Pendokumentasian Pemilihan Bahasa Siswa Sekolah Dasar di Kota Sorong Papua Barat Daya Taryono, Mohamad Rizal; Redita Putri Intan Elfiti; Yuliana Pakpahan; Wulanda Tambunan; Nur Afifa Alfina Ramadhani; Rahmalia Khairunissa Kurnia; Catur Navillah Puput Andhita K; Khoirul Nissa; Abu Sofyan; Kamaluddin
Abdimas: Papua Journal of Community Service Vol. 7 No. 1 (2025): Januari
Publisher : Lembaga Pengembangan dan Pengabdian Masyarakat Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/pjcs.v7i1.4018

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan untuk mengidentifikasi keberagaman etnis, bahasa daerah, dan pola pemilihan bahasa siswa SD dalam ranah keluarga di Kota Sorong, Papua Barat Daya. Metode yang digunakan adalah survei, kuesioner, dan wawancara pada responden yang terdiri atas siswa-siswi SD kelas 4, 5, dan 6 dari SD Negeri 2 Sorong, SD Muhammadiyah 1 Sorong, dan SD Negeri 27 Sorong. Simpulan kegiatan PkM ini adalah dari 33 etnis yang ditemukan BI menjadi pilihan paling tinggi sebagai B1. Pola pemilihan bahasa siswa SD dalam ranah keluarga menunjukkan bahwa BI dan BC sebagai bahasa yang sering digunakan siswa SD di rumah. Fenomena ini mengindikasikan bahwa masih banyak sikap orang tua yang meskipun berasal dari berbagai etnis di seluruh Indonesia tetapi kurang peduli mengajarkan bahasa daerah etnisnya sendiri dan tidak mewariskannya kepada anak-anaknya sejak dini. Kegiatan PkM ini berkontribusi nyata terhadap upaya revitalisasi bahasa daerah di Papua Barat Daya, dengan fokus pada peningkatan kesadaran dan praktik berbahasa daerah yang mendukung keberlanjutan kekayaan budaya lokal. Upaya ini bukan hanya tentang mempertahankan bahasa daerah, melainkan juga mempromosikan harmoni multietnis di masyarakat Kota Sorong yang multietnis
Analysis of Aspects Affecting Tax Avoidance with Leverage, Sales Growth, and Corporate Risk Parameters Khoirul Nissa; Retno Indah Hernawati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 1 (2025): June : Proceeding of the International Conference on Management, Entrepreneursh
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i1.241

Abstract

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.
Co-Authors Abu Sofyan Catur Navillah Puput Andhita K Kamaluddin Nur Afifa Alfina Ramadhani Rahmalia Khairunissa Kurnia Redita Putri Intan Elfiti Retno Indah Hernawati Taryono, Mohamad Rizal Wulanda Tambunan Yuliana Pakpahan