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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Jurnal Karya Abdi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Innovative: Journal Of Social Science Research Journal Economic Business Innovation Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rasmon
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Procedures For Preparation Of Financial Statements UMKM In Aqila Fishing Pool Rasmon; Piliang , Arfa; Ulya , Syarifah; Tamba , Putriani; Helmida, Helmida
KARYA ABDI Vol 3 No 2 (2022): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v3i2.2279

Abstract

Kulim District, Pekanbaru City, Riau has a fairly good environment in carrying out UMKM-scale business activities, especially in the fields of livestock, plantations and so on. UMKM start their business well, but there are weaknesses in the recording and preparation of inadequate financial reports. Based on the results of observations, it is known that one of the factors behind not carrying out accounting records is the inability of their human resources and a linear lack of knowledge to prepare financial reports for these UMKM. Thus, in order to help UMKM actors to carry out bookkeeping in a simple manner and according to applicable rules, community service for UMKM actors is carried out in preparing simple financial reports. The purpose of this PKM is for UMKM actors to apply simple accounting to their business activities. The method used is in the form of education and mentoring in the preparation of financial reports for UMKM actors in Aqila fishing ponds. Based on the evaluation of the results of this service, the management of the Aqila fishing pond understands and applies simple bookkeeping to their business.
Peran Praktik Corporate Social Responbility dalam Memoderasi Hubungan Green Accounting dan Tax Avoidance terhadap Nilai Perusahaan Sektor Energi di BEI Periode 2020 s/d 2024 Rasmon; Arfah Piliang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1285

Abstract

This study focuses on the influence of tax avoidance and green accounting on firm value, with Corporate Social Responsibility (CSR) as a moderating factor in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a Structural Equation Modeling with Partial Least Squares (SEM-PLS) approach, the study examines the direct relationship and moderating effect between variables based on secondary data from financial reports, CSR reports, and related environmental data. The analysis results indicate that tax avoidance and green accounting have a significant negative effect on firm value. However, CSR serves as a moderating variable that strengthens the positive impact of green accounting on firm value, while the moderating effect of CSR on tax avoidance is insignificant. These findings emphasize the importance of implementing green accounting supported by good CSR practices to sustainably increase the value of energy companies, while also reminding the need to manage tax avoidance practices to avoid reducing market confidence. This study provides an important contribution to managers and regulators in developing sustainability strategies and effective tax management in the energy sector.
Co-Authors ALQORNI, NISA Arfah Piliang Candra Irawan Helmida Helmida Indrawati, Novita Jonnedi Jonnedi, Jonnedi Kamaliah Kamaliah Maulana Pratama , Rizal Mayarani, Selpi Muhammad Yusuf Nuraini Nuraini Piliang , Arfa Piliang, Arfah Rahayu, Eva Ulfah Rahayu, Eva Ulvah Ramadhani, Novi Sandi Safrizal Safrizal Safrizal Safrizal Safrizal SETYANINGSIH, INKA DWI Sitinjak, Marnala Supriatiningsih, Supriatiningsih Tamba , Putriani Tinaria, Lisa Ulya , Syarifah Zanra, Sri Wahyuni Zikri Aidilla Syarli Zubir, Zubir