Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Sharing: Journal Of Islamic Economics, Management And Business
Donal Devi Amdanata
Universitas Riau
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Apakah BUMD Masih Relevan? (Kajian Literatur) Donal Devi Amdanata; Aulia Rani Annisava; Burhan Burhan
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.52484

Abstract

This study aims to reassess the relevance of Regional-Owned Enterprises (BUMD) in supporting regional economic development in Indonesia by examining scientific literature that discusses their position, challenges, and effectiveness within the framework of modern governance and regulatory dynamics. Employing a qualitative literature review approach, this research synthesizes findings from primary sources, including national and international journals, that address legal, managerial, financial, governance, and political aspects of BUMD operations. The findings reveal that the current relevance of BUMD is increasingly questioned due to several critical issues, such as regulatory gaps and ambiguities, weak implementation of good corporate governance principles, limited and often non-professional human resources, high levels of political intervention, and the dualism in legal forms and governance structures between Perseroda and Perumda. Moreover, significant differences in oversight mechanisms between BUMD and state-owned enterprises (BUMN) contribute to greater legal uncertainty, heightened risks of criminalizing managerial decisions, and hindered managerial professionalism. Nevertheless, the potential for strengthening BUMD remains open through regulatory harmonization, enhanced oversight systems, management professionalization, and stricter application of governance standards. This study concludes that the sustainability and relevance of BUMD depend heavily on comprehensive reforms in regulation and governance to ensure that BUMD can effectively function as accountable drivers of regional development.
Pengaruh Leverage, Ukuran Perusahaan, Dan Komisaris Independen Terhadap Penghindaran Pajak Pada Perusahaan Retail Di BEI Naufal Hafiz Haryono; Zirman Zirman; Donal Devi Amdanata
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 2 (2026): Juni, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i2.58118

Abstract

This study aims to empirically examine the effect of leverage, company size, and independent board of commissioners on tax avoidance in retail companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance is proxied using the Effective Tax Rate (ETR). This study uses a quantitative method with secondary data in the form of annual reports of retail companies classified as IDX-IC for the period 2021–2024. The sample was determined through purposive sampling and resulted in 14 companies with 56 observational data. After data transformation using square root and outlier elimination to meet the normality assumption, the final sample size was 46 data. The analysis was conducted using multiple linear regression with the help of SPSS 27. The results of the partial test (T-Test) showed that leverage had a significant effect on tax avoidance (ETR), while company size and independent board of commissioners had no significant effect. The coefficient of determination test showed that the independent variables were able to explain 10.3% of the variation in tax avoidance, while the remaining 89.7% was influenced by other factors outside the research model.
PELATIHAN BUDI DAYA TERUNG DI PEKARANGAN RUMAH SEBAGAI UPAYA PEMBERDAYAAN MASYARAKAT DALAM PEMANFAATAN LAHAN SEMPIT UNTUK PANGAN SEHAT Aulia Rani Annisava; Siti Zulaiha; Zahra Zahra; Syaratul Rafi’ah; Donal Devi Amdanata
BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Vol. 5 No. 2 (2025): BHAKTI NAGORI (Jurnal Pengabdian kepada Masyarakat) Desember 2025
Publisher : LPPM UNIKS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/bhakti_nagori.v5i2.5024

Abstract

Terung merupakan sayuran bergizi tinggi yang berpotensi mendukung ketahanan pangan keluarga melalui budi daya di pekarangan rumah. Namun, sebagian besar pekarangan warga di Perumahan Asta Karya, Panam, belum dimanfaatkan secara optimal. Kegiatan pengabdian ini bertujuan untuk meningkatkan pengetahuan, keterampilan, dan kesadaran Masyarakat khususnya ibu rumah tangga dalam budi daya terung di lahan pekarangan secara sederhana dan ramah lingkungan. Kegiatan diikuti oleh 15 peserta dengan latar belakang ekonomi menengah ke bawah, dimana 87% belum pernah menanam terung sebelumnya dan sebagian besar memiliki pengeluaran rutin membeli sayur antara Rp50.000–Rp300.000 per bulan. Metode pelaksanaan meliputi silaturrahim dengan warga, penyuluhan tentang pentingnya budi daya terung, praktik penanaman menggunakan wadah plastik bekas, serta pendampingan selama masa pertumbuhan tanaman. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap teknik budi daya terung sebesar 32% berdasarkan hasil pre-test dan post-test, serta pertumbuhan tanaman yang optimal dengan rata-rata tinggi 28,3 cm pada minggu keempat. Program ini terbukti mampu meningkatkan kesadaran peserta terhadap pemanfaatan lahan sempit, menghemat pengeluaran rumah tangga, serta menumbuhkan kepedulian terhadap lingkungan melalui penggunaan kembali limbah plastik dan pupuk organik. Dengan demikian, pelatihan budi daya terung di pekarangan rumah efektif sebagai strategi pemberdayaan masyarakat perkotaan dalam mendukung kemandirian pangan keluarga dan menciptakan lingkungan hijau yang berkelanjutan
Co-Authors Aulia Rani Annisava Aulia Rani Annisava Burhan Burhan Naufal Hafiz Haryono Siti Zulaiha Syaratul Rafi’ah Zahra Zahra Zirman Zirman