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SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.

THE EFFECT OF TRADING FREQUENCY, ORDER IMBALANCE ON STOCK PRICE VOLATILITY Apriliantika, Annisa; Aditia, Nanda Yoga; Evani, Elsa Saphira
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12457

Saham memberikan peluang investasi yang menjanjikan, namun juga memiliki risiko yang tinggi karena sensitivitasnya terhadap perubahan. Penelitian ini bertujuan untuk mengetahui pengaruh frekuensi perdagangan dan order imbalan terhadap volatilitas harga saham pada perusahaan food and beverage tahun 2019-2022. Jenis data yang digunakan dalam penelitian adalah data sekunder. Teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan 10 perusahaan dengan tahun pengamatan 2019-2022 sehingga sampel yang digunakan sebanyak 40 sampel. Data sekunder dalam penelitian ini diakses melalui www.idx.com. Analisis yang dilakukan dalam penelitian ini adalah analisis regresi berganda dengan bantuan software SPSS 25. Hasil dari penelitian adalah frekuensi tidak berpengaruh terhadap volatilitas harga saham dan order imbalance berpengaruh positif terhadap volatilitas harga saham.

SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.

RETURN SAHAM: CORPORATE SOCIAL RESPONSIBILITY DAN MODERASI GOOD CORPORATE GOVERNANCE Aryani, Kharisma Dwi; Mutmainah, Ina; Apriliantika, Annisa
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.480

The average stock return in 2021 the average stock return will increase rapidly by 67% because the government, OJK, and Bank Indonesia are working together to carry out various stimulus methods so that the economy can return to stability. In addition, the existence of innovations in terms of banking digitization and CSR implementation has made investors start to look back at banking stocks. From this incident the company seemed to realize that CSR can effectively affect stocks with Good Corporate Governance Mechanisms as a Moderating Variable in Banking Sector Companies Listed on the IDX for the 2021-2023 Period. This research uses a quantitative method that uses secondary data in the form of annual reports and sustainability reports that the company publishes. The sample in this study was selected using a purposive sampling method so that the sample used was 55 companies in the banking sector. The simple regression analysis method and the Moderated Regression Analysis (MRA) test were used in this study to test the hypothesis proposed by the researcher. The results of this study indicate that the CSR variable has a significant effect on stock returns, institutional ownership is not able to strengthen the moderating effect of CSR on stock returns, managerial ownership is able to strengthen the effect of CSR on stock returns, independent commissioners are not able to strengthen CSR moderation on stock returns, and the audit committee is not able to strengthen the influence of CSR on stock returns.

Pengaruh Financial Performance Terhadap Financial Distress Pada Perusahaan Subsektor Customer Non Cyclical Apriliantika, Annisa; Agung Praptapa
Journal Of Islamic Economics And Finance Vol 5 No 1 (2025): Vol. 5 No. 1 (2025)
Publisher : UIN K.H. ABDURRAHMAN WAHID PEKALONGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v5i1.9087

Financial distress occurs when a company faces ongoing operational losses that lead to a shortage of capital. The conditions of financial distress can be identified and assessed through the analysis of financial statements. Various factors, including financial performance, can influence financial distress. This research seeks to investigate the impact of return on assets, cash ratio, and debt-to-equity ratio on financial distress. The research employs a quantitative method using secondary data, with purposive sampling to select eight non-cyclical consumer companies listed on the IDX from 2019 to 2023. The analysis is conducted using multiple regression analysis via SPSS version 25. The findings reveal that return on assets negatively impacts financial distress; higher profits tend to attract investor interest, thereby reducing the likelihood of financial difficulties. Conversely, the cash ratio does not significantly affect financial distress, indicating that both high and low cash ratio values do not necessarily correlate with the risk of financial problems. Similarly, the debt-to-equity ratio also shows no effect on financial distress, suggesting that investors' decisions to invest are not swayed by changes in the debt-to-equity ratio as reflected in financial statements.

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