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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Dedikasi: Jurnal Pengabdian Kepada Masyarakat
Kurnia Sari, Lintang Ayu
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Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENERAPAN AUDIT MANAJEMEN REKRUTMEN DAN KEPUASAN KERJA SDM WARUNG SEMBAKO MADURA RESTU BUNDA SUKOHARJO Nany, Magdalena; Sari, Riski Nadila; Kurnia Sari, Lintang Ayu; Subroto, Asto Sunu
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i1.3182

Abstract

Madura Restu Bunda Grocery Shop (WSMRB) competes closely with several similar stores around the University of Muhammadiyah Surakarta campus. The type of merchandise that is similar to competitors causes competition to shift to service that is closely related to the store's human resources. WSMRB has never conducted a human resource management audit. The data collection techniques used are interviews and observations. Meanwhile, the analysis of management audit elements used identifies conditions, criteria, causes and consequences. Stores should start planning and managing the recruitment process in a more professional, transparent, and structured manner, based on fair and transparent principles, which take into account the qualifications and abilities of potential employees, not just social relationships or personal networks.  With specific and measurable job satisfaction indicators, stores can be more effective in identifying problems, planning improvements, and creating a a positive work environment that can increase employee productivity and retention.
PENGARUH LEVERAGE, UMUR PERUSAHAAN, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Kurnia Sari, Lintang Ayu; Magdalena Nany
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.939

Abstract

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.
Co-Authors Magdalena Nany Magdalena Nany Sari, Riski Nadila Subroto, Asto Sunu