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All Journal Journal of Rural and Urban Community Empowerment Jurnal RAK (Riset Akuntansi Keuangan)
Ariza, Dzihni
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Agriculture, Biological Sciences & Forestry Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science

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PENYULUHAN PEMBUATAN DAN PENGARUH PEMBERIAN PUPUK BOKASHI TERHADAP TANAMAN MELON DI DESA BALAI MAKAM, KABUPATEN BENGKALIS, PROVINSI RIAU Kuswoyo, Indra; Ariza, Dzihni; Cahyani, Eliz; Hadawiyah, Ris'atul; Gymnastiar, Sesaseri; Agustina, Setia Muda; Hakim, Luqmanul; Tauladan, Muhammad Wafiq; Adriyandy, Warits; Sari, Nadya Devitta; Fadhillah, Abellia
Journal of Rural and Urban Community Empowerment Vol. 4 No. 2 (2023): April
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Desa Balai Makam adalah sebuah desa yang memiliki keberagaman suku dari suku Melayu, Minang, Jawa, Batak, dan juga Tionghoa sebagai pendatang. Masyarakat Desa Balai Makam pada umumnya masih mengandalkan kegiatan bertani sebagai mata pencaharian mereka. Beberapa masyarakat desa masih bertani menggunakan pupuk berbahan kimia yang cenderung kurang maksimal dalam pertumbuhan dan kesuburan tanaman. Dalam hal ini kegiatan yang dilakukan di Desa Balai Makam bersama mahasiswa kukerta Universitas Riau yaitu melakukan pembuatan pupuk bokashi dan mengaplikasikan pupuk tersebut ke tanah yang akan digunakan untuk penanaman melon dengan tujuan mendapatkan hasil yang maksimal dan lebih sehat. Metode yang digunakan dalam kegiatan ini adalah melakukan penyuluhan sekaligus praktek kepada masyarakat desa agar memiliki keterampilan dan pengetahuan dalam pembuatan pupuk bokashi. Hasil dari kegiatan penyuluhan ini adalah aplikasi pupuk bokashi pada tanaman melon memberikan pengaruh yang signifikan dilihat dari meningkatnya pertumbuhan dan produksi tanaman.
THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

Abstract

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.
THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

Abstract

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.
PENYULUHAN PEMBUATAN DAN PENGARUH PEMBERIAN PUPUK BOKASHI TERHADAP TANAMAN MELON DI DESA BALAI MAKAM, KABUPATEN BENGKALIS, PROVINSI RIAU Kuswoyo, Indra; Ariza, Dzihni; Cahyani, Eliz; Hadawiyah, Ris’atul; Gymnastiar, Sesareri; Agustina, Setia Muda; Hakim, Luqmanul; Tauladan, Muhammad Wafiq; Adriyandy, Warits; Sari, Nadya Devitta; Fadhilah, Abellia
Journal of Rural and Urban Community Empowerment Vol. 4 No. 2 (2023): April
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/

Abstract

Desa Balai Makam adalah sebuah desa yang memiliki keberagaman suku dari suku Melayu, Minang, Jawa, Batak, dan juga Tionghoa sebagai pendatang. Masyarakat Desa Balai Makam pada umumnya masih mengandalkan kegiatan bertani sebagai mata pencaharian mereka. Beberapa masyarakat desa masih bertani menggunakan pupuk berbahan kimia yang cenderung kurang maksimal dalam pertumbuhan dan kesuburan tanaman. Dalam hal ini kegiatan yang dilakukan di Desa Balai Makam bersama mahasiswa kukerta Universitas Riau yaitu melakukan pembuatan pupuk bokashi dan mengaplikasikan pupuk tersebut ke tanah yang akan digunakan untuk penanaman melon dengan tujuan mendapatkan hasil yang maksimal dan lebih sehat. Metode yang digunakan dalam kegiatan ini adalah melakukan penyuluhan sekaligus praktek kepada masyarakat desa agar memiliki keterampilan dan pengetahuan dalam pembuatan pupuk bokashi. Hasil dari kegiatan penyuluhan ini adalah aplikasi pupuk bokashi pada tanaman melon memberikan pengaruh yang signifikan dilihat dari meningkatnya pertumbuhan dan produksi tanaman.
THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Ariza, Dzihni; Zirman, Zirman; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1451

Abstract

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.
Co-Authors Adriyandy, Warits Agustina, Setia Muda Cahyani, Eliz Devi Safitri Fadhilah, Abellia Fadhillah, Abellia Gymnastiar, Sesareri Gymnastiar, Sesaseri Hadawiyah, Ris'atul Hadawiyah, Ris’atul Kuswoyo, Indra Luqmanul Hakim Sari, Nadya Devitta Tauladan, Muhammad Wafiq Zirman Zirman, Zirman