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Pemberdayaan wanita marjinal Desa Lingsar melalui pemanfaatan potensi lokal bernilai tambah Ridhawati, Rini; Suryantara, Adhitya Bayu; Prasidya, Tusta Citta Ihtisan Tri; Zahirah, Sayyidah Yasmin
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27439

Abstract

Abstrak Pengabdian ini bertujuan untuk memberdayakan kelompok wanita marjinal di Desa Lingsar melalui pemanfaatan potensi lokal menjadi produk bernilai tambah. Mitra sasaran adalah tiga kelompok usaha marjinal yang terdiri atas 8 orang, dengan fokus pada produksi jajanan tradisional, bumbu masak, dan lauk pendamping. Kegiatan ini dilakukan melalui beberapa tahapan. Pada periode pra-pelatihan, dilakukan identifikasi potensi lokal dan kebutuhan kelompok melalui wawancara dan observasi. Selanjutnya, pada periode pelatihan, dilaksanakan pelatihan intensif berbasis praktek menggunakan metode workshop dan pendampingan langsung untuk meningkatkan keterampilan produksi, pengolahan, dan pemasaran. Setelah pelatihan, dilakukan pendampingan intensif pada periode pasca-pelatihan, meliputi bimbingan teknis penggunaan alat, strategi pemasaran, dan pemantauan perkembangan kelompok. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas dan kualitas produksi. Kelompok usaha pertama mampu meningkatkan efisiensi produksi jajanan tradisional dengan bantuan alat spinner dan pemotong. Kelompok kedua menghasilkan bumbu masak dengan kualitas lebih konsisten menggunakan blender. Sementara itu, kelompok ketiga berhasil meningkatkan kapasitas produksi lauk pendamping dengan memanfaatkan mesin prajang bawang dan blender. Dampak positif ini tercermin pada peningkatan hasil penjualan dan kesejahteraan anggota kelompok. Melalui pendekatan ini, diharapkan kelompok wanita marjinal dapat lebih mandiri dalam mengelola usaha mereka secara berkelanjutan, sehingga berkontribusi pada pemberdayaan ekonomi masyarakat Desa Lingsar Kata kunci: kelompok marjinal; pemberdayaan wanita; potensi lokal Abstract This community service program aims to empower marginalized women’s groups in Lingsar Village by utilizing local potential to create value-added products. The target partners are three marginalized business groups involving eight women focused on producing traditional snacks, cooking spices, and side dishes. The activities were carried out in several stages. During the pre-training phase, local potential and group needs were identified through interviews and observations. In the training phase, intensive workshops and direct mentoring were conducted to enhance production, processing, and marketing skills. An intensive mentoring phase was implemented after the training, including technical guidance on equipment use, marketing strategies, and group development monitoring. The results demonstrate significant improvements in production capacity and quality. The first group increased the efficiency of traditional snack production using a spinner and cutting tools. The second group achieved more consistent quality in cooking spices with the help of a blender. Meanwhile, the third group enhanced the production capacity of side dishes by utilizing a slicing machine and a blender. These improvements were reflected in increased sales and better welfare for group members. This approach is expected to help marginalized women’s groups become more independent in managing their businesses sustainably, thereby contributing to the economic empowerment of the Lingsar Village community. Keywords: marginalized groups; women empowerment; local potential
Combating Climate Changes Through Fiscal Policies in Developed World: Key Insights for Indonesia from Scandinavian Green Tax Scheme Nurulita, Ainaya Fatimah; Prasidya, Tusta Citta Ihtisan Tri
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1613

Abstract

Climate change remains a pressing global issue, necessitating innovative fiscal policies to mitigate its impact. Green taxation, first conceptualized by Pigou in the 20th century, has emerged as a pivotal tool in encouraging sustainable practices while penalizing environmental degradation. This study examines the implementation of green tax policies in Denmark, Norway, and Sweden, highlighting their success in reducing emissions and fostering renewable energy adoption. Drawing lessons from these Scandinavian models, the research explores how Indonesia can tailor similar strategies to strengthen its green taxation framework. By adopting a comparative case study approach, this paper identifies critical success factors, including gradual implementation, public acceptance, and balancing economic and environmental goals. The findings aim to inform Indonesia's policymaking, enabling the alignment of fiscal policies with sustainable development objectives.
The Effect of Media Attention, Institutional Ownership and Political Connection on Tax Avoidance Melati, Adinda; Prasidya, Tusta Citta Ihtisan Tri
SIMAK Vol. 23 No. 01 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v23i01.580

Abstract

The purpose of this study was to analyze the effect of media attention, institutional ownership and political connections on tax avoidance in State-Owned Enterprises (SOEs) companies. The population of this study is state-owned companies that will be listed on the Indonesia Stock Exchange during 2021-2023. During 2021-2023, 36 companies were used as research samples. The research approach used is a quantitative approach with multiple regression analysis. This research uses testing using the SPSS 25 statistical tool. This research technique uses purposive sampling in sample selection. The results found that institutional ownership has a significant effect on tax avoidance, political connections have a significant effect on tax avoidance, media attention has no significant effect on tax avoidance.
ASSERING THE IMPACT OF MACROECONOMIC INDICATORS ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL ANALYSIS IN ASIA Fajri, Oisvira Maylani; Muhsyaf, Saipul Arni; Prasidya, Tusta Citta Ihtisan Tri
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.431

Abstract

This study investigates the impact of macroeconomic indicators, specifically GDP growth and inflation, on corporate financial performance in selected ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, and Vietnam) from 2010 to 2022. Using data sourced from the OSIRIS database and the World  Bank's World Development Indicators, the analysis focuses on three key financial metrics: Return on Assets (ROA), Net Profit Margin (NPM), and Market Capitalization (MC). Employing the Generalized Least Squares (GLS) method, the study addresses heteroskedasticity and autocorrelation in panel data, incorporating control variables such as Total Assets, Current Ratio, and Interest Coverage. Results indicate that GDP growth positively correlates with ROA and NPM, underscoring the importance of economic expansion for corporate efficiency and profitability. However, GDP growth does not significantly impact Market Capitalization, highlighting potential differences in market valuation dynamics. Inflation positively affects ROA and NPM, suggesting firms effectively manage inflationary pressures but does not significantly affect Market Capitalization. The findings provide actionable insights for financial managers, investors, and policymakers. Companies should integrate macroeconomic forecasts into business planning and adopt strategies to mitigate inflationary impacts. Future research directions include sector-specific analyses, longitudinal studies, and the incorporation of additional macroeconomic variables to deepen the understanding of these relationships.