Claim Missing Document
Check
Articles

Found 2 Documents
Search

Encouraging the Participation of Village Human Resources in Village Development Pematang Serai, Langkat (Mendorong Partisipasi Sumber Daya Manusia Desa dalam Pembangunan Desa Pematang Serai, Langkat) Andika, Rindi; Rizky, M. Chaerul; Ritonga, Husni Muharram; Nurhaliza, Ika
Indonesia Berdaya Vol 6, No 1 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251016

Abstract

The service activity with the theme Encouraging the Participation of Village Human Resources in the Development of Pematang Serai Village, Langkat aims to increase the capacity of human resources (HR) at the village level as the key to sustainable development. Through a series of trainings, workshops, and discussions, village communities are provided with relevant practical knowledge and skills, as well as an understanding of the importance of their active role in the development process. This activity succeeded in creating a collective awareness of shared responsibility in community development, as well as encouraging collaboration between various stakeholders. In addition, this activity strengthens the social network among the participants, which is expected to continue to support future development initiatives. The results of this activity show an increase in skills, active participation, and potential for local economic development, which overall contributes to the progress of Pematang Serai Village. Thus, this activity is a strategic step in realizing an independent, competitive, and sustainable village.Abstrak: Kegiatan pengabdian dengan tema Mendorong Partisipasi SDM Desa dalam Pembangunan Desa Pematang Serai, Langkat ini bertujuan untuk meningkatkan kapasitas sumber daya manusia (SDM) di tingkat desa sebagai kunci pembangunan berkelanjutan. Melalui serangkaian pelatihan, lokakarya, dan diskusi, masyarakat desa dibekali dengan pengetahuan dan keterampilan praktis yang relevan, serta pemahaman tentang pentingnya peran aktif mereka dalam proses pembangunan. Kegiatan ini berhasil menciptakan kesadaran kolektif akan tanggung jawab bersama dalam pembangunan masyarakat, sekaligus mendorong kolaborasi antar berbagai pemangku kepentingan. Selain itu, kegiatan ini memperkuat jaringan sosial di antara para peserta, yang diharapkan dapat terus mendukung inisiatif pembangunan di masa mendatang. Hasil kegiatan ini menunjukkan adanya peningkatan keterampilan, partisipasi aktif, dan potensi pengembangan ekonomi lokal, yang secara keseluruhan berkontribusi terhadap kemajuan Desa Pematang Serai. Dengan demikian, kegiatan ini merupakan langkah strategis dalam mewujudkan desa yang mandiri, berdaya saing, dan berkelanjutan.
Analysis of company characteristics and deferred tax burden using profit management detection methods Sari, Maya Macia; Nurhaliza, Ika; Hada, Pebrilia Amanda; Syade, Tahany; Purwanto, Yogi
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4929

Abstract

This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies. Through various analytical approaches such as qualitative examination of corporate policies, historical scrutiny, and statistical techniques to identify irregularities in financial statements, we investigated patterns indicative of potential financial manipulation, particularly concerning the handling of deferred tax burdens. Our research shed light on the factors influencing a company's decision-making regarding deferred tax burdens and their implications for profit management strategies. By employing profit management detection methods, typically utilized to scrutinize financial statement integrity, including the treatment of deferred tax burdens, our study aimed to unveil the intricate dynamics between company attributes and the management of tax-related liabilities. This investigation not only contributed to the understanding of financial reporting practices but also offered valuable insights for stakeholders, regulators, and investors seeking to comprehend the nexus between company characteristics and the manipulation of deferred tax burdens within the realm of profit management.