Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi
Falatifah, Mira
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Meningkatkan akuntabilitas keuangan UMKM catering: pelatihan pencatatan arus kas pada UMKM Catering Tangerang Selatan Falatifah, Mira; Gunawan, Sharon
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 2 (2025): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i2.29635

Abstract

AbstrakUsaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, termasuk sektor catering di Tangerang Selatan. Namun, banyak pelaku UMKM belum menerapkan pencatatan arus kas masuk dan keluar dengan baik, yang dapat menghambat keberlanjutan usaha mereka. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman pelaku UMKM catering mengenai pencatatan arus kas. Metode yang digunakan meliputi identifikasi kebutuhan, penyusunan materi, sosialisasi, diskusi interaktif, dan evaluasi. Pre-test dilakukan untuk mengukur pemahaman awal peserta, diikuti dengan pelatihan dan post-test guna menilai peningkatan pemahaman mereka. Hasil menunjukkan bahwa sebelum pelatihan, mayoritas peserta tidak memiliki pencatatan arus kas yang sistematis. Setelah pelatihan, peserta mulai memahami pentingnya pencatatan dan menerapkannya dalam usaha mereka. PKM ini berkontribusi dalam meningkatkan kesadaran serta praktik pencatatan arus kas di kalangan UMKM catering, yang diharapkan dapat meningkatkan efisiensi dan keberlanjutan usaha mereka. Kata Kunci: UMKM; pencatatan arus kas; pengelolaan keuangan; pelatihan akuntansi. AbstractMicro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy, including the catering sector in South Tangerang. However, many MSME entrepreneurs have yet to implement proper cash flow recording, which may hinder their business sustainability. This Community Service Program (PKM) aims to enhance the understanding of catering MSME owners regarding cash flow recording. The methods used include needs identification, material preparation, socialization, interactive discussions, and evaluation. A pre-test was conducted to measure participants' initial understanding, followed by training and a post-test to assess their improvement. The results indicate that before the training, most participants did not have a systematic cash flow recording system. After the training, participants began to understand its importance and applied it to their businesses. This PKM contributes to increasing awareness and improving cash flow recording practices among catering MSMEs, which is expected to enhance their efficiency and business sustainability. Keywords: SMEs; cash flow recording; financial management; accounting training.
Pengaruh Tax Planning, Tax Avoidance dan Leverage Terhadap Firm Value Wahyuda, Daniel Artha; Falatifah, Mira; Karlinah, Lady
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2558

Abstract

This study analyzes the effects of tax planning, tax avoidance, and leverage on firm value in Consumer Cyclicals and Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period 2020–2022. The research design used in this study is a quantitative method. Data were sourced from financial statements through www.idx.co.id. The techniques of data analysis are descriptive statistics, classical assumption tests, and multiple linear regression using the Random Effect Model (REM). Hypothesis testing was conducted by using a t-test for partial effects and F-tests for simultaneous effects. The results show that, on a partial basis, tax planning and tax avoidance do not have any significant impact on firm value, while on the other hand, leverage has a positive and significant effect on firm value. Aggregately, the three independent variables comprising tax planning, tax avoidance, and leverage substantially affect firm value. The findings of this research suggest that leverage is a critical factor in enhancing a firm's value, while tax strategies, although effective in reducing tax obligations, may not be considered as a key determinant in the valuation of investors. In this regard, the findings suggest that management should exercise caution when engaging in aggressive tax strategies, because most investors are more concerned about long-term stability and good corporate governance. Keywords: Tax Avoidance; Tax Planning; Leverage; Firm Value
Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi Karlinah, Lady; Sugondo, Liem Yan; Falatifah, Mira; Wahyuda, Daniel Artha
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2678

Abstract

This study systematically reviews the impact of tax incentives on innovation and economic growth. Tax incentives, as a fiscal policy tool, have the potential to stimulate investment in research and development (R&D), fostering innovation in key sectors such as technology and manufacturing. The findings suggest that tax incentives can accelerate innovation and long-term economic growth, particularly in countries with economic stability and a private sector ready to innovate. However, the effectiveness of this policy depends on factors such as policy design, macroeconomic conditions, and supporting regulatory and socio-political factors. This study concludes that to maximize the impact of tax incentives, policies should be tailored to specific sectoral needs and supported by other holistic policies.
Pengaruh Profitabilitas, Firm Size dan Sales Growth terhadap Tax Avoidance Putri, Vallerie Redyna; Falatifah, Mira; Karlinah, Lady
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2679

Abstract

Taxation plays a crucial role as one of the main sources of Indonesia’s revenue. However, taxpayers often attempt to avoid it through tax avoidance practices that exploit gaps or loopholes in tax regulations. This study aims to analyze the effect of profitability, firm size, and sales growth on tax avoidance. The sampling method used is purposive sampling, with a sample of 31 manufacturing companies in the food and beverage sub-sector from 2020 to 2022, obtained from secondary data on the Indonesia Stock Exchange website. The results of this study indicate that, partially, profitability has a significant negative effect on tax avoidance, firm size has a significant positive effect on tax avoidance, and sales growth has an insignificant negative effect on tax avoidance. Meanwhile, simultaneously, all three independent variables have an effect on tax avoidance. Keywords: Profitability, Firm Size, Sales Growth, Tax Avoidance
Co-Authors Gunawan, Sharon Karlinah, Lady Putri, Vallerie Redyna Sugondo, Liem Yan Wahyuda, Daniel Artha