Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Susanto, Florencia Angeline
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PEMBUATAN LAPORAN KEUANGAN USAHA PENJUALAN AIR DI SURABAYA TIMUR Jusuf, A An Arief; Oliver; Susanto, Florencia Angeline; Linda; Koeswandono, Yohana Kezia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 7: Desember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i7.8895

Abstract

Penelitian ini bertujuan untuk meningkatkan kualitas pengelolaan keuangan pada UMKM sektor perdagangan air minum kemasan melalui pendampingan penyusunan laporan keuangan. Melalui observasi dan pendampingan langsung, ditemukan bahwa UMKM yang diteliti masih mengandalkan pencatatan manual dan tidak konsisten. Kegiatan ini mengimplementasikan metode pendampingan untuk menyusun laporan keuangan sederhana menggunakan aplikasi Excel. Hasil penelitian menunjukkan adanya peningkatan dalam pengelolaan dokumen dan pemahaman akan pentingnya laporan keuangan bagi pengambilan keputusan bisnis. Namun, masih terdapat tantangan terkait pembagian tugas dan sentralisasi kewenangan pada pemilik usaha. Studi ini menyimpulkan bahwa pendampingan dapat menjadi solusi efektif untuk meningkatkan kualitas pengelolaan keuangan UMKM.
PENGARUH PROFITABILITAS, CAPITAL INTENSITY, LEVERAGE, INVENTORY INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2023) Susanto, Florencia Angeline; Jusuf, A An Arief
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 5: Tahun 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i5.11268

Abstract

Taxes are the largest source of state revenue, used to finance development and government operations for the welfare of the public. However, for companies, taxes are often considered a burden because they reduce profits generated from business activities. This situation has led to the emergence of tax avoidance, a practice carried out legally. This study aims to analyze the effect of profitability, capital intensity, leverage, inventory intensity, and transfer pricing on tax avoidance in Consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the period of 2019–2023. The research uses secondary data from the annual financial reports of 131 companies. Using a purposive sampling technique, 21 companies were obtained as the sample. Data were analyzed using the Gretl for Windows software. The results show that leverage and transfer pricing have a significant negative effect on tax avoidance, while profitability, capital intensity, and inventory intensity have no significant effect. These findings indicate that companies with high levels of leverage and transfer pricing tend to reduce their tax avoidance practices. In conclusion, leverage and transfer pricing are important determinants of tax avoidance behavior, while the other variables have no significant influence.
Co-Authors A An Arief Jusuf Koeswandono, Yohana Kezia Linda Oliver