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All Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Pengabdian Masyarakat Indonesia MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Olipian Resky Pernando
Universitas Muhammadiyah Riau
Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Pendapatan Petani Melalui Edukasi Pemanfaatan Pestisida Nabati Ramah di Lingkungan Berbasis Bahan Lokal Jeki Algusri; Ananda Rahmadhani; Aulia Sabilla Salim; Khalilah Galih Farahdita; Muhammad Grezka Harviano; Mhd Wafiq Ramadhan; Nurmaini Nurmaini; Olipian Resky Pernando; Raihan Akbar; Winda Sugiarti; Indra Pratama; Nanda Safira; Niswatun Fitriyah
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 3 (2025): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i3.5931

Abstract

This community service activity aims to increase the income of farmers in Delima Jaya Village through education on the use of lemongrass-based botanical pesticides as an alternative to chemical pesticides. The main problems faced by farmers are high production costs and the health and environmental risks associated with the use of synthetic pesticides. The activity was carried out using a participatory method through surveys, outreach, training on botanical pesticide production, field mentoring, and program impact evaluation. The results showed that farmers were able to produce botanical pesticides independently at 80% lower costs than chemical pesticides. Field trials demonstrated the effectiveness of botanical pesticides in controlling pests, increasing crop yields by 10–15%, and increasing farmer incomes by up to IDR 3.5–3.8 million per planting season. The program also raised farmers' awareness of the importance of sustainable agricultural practices utilizing local resources. Overall, education on the use of lemongrass-based botanical pesticides has proven effective in reducing production costs, increasing farmer productivity and welfare, and supporting environmental sustainability. This local potential-based empowerment model can be replicated in other villages to create an environmentally friendly and competitive agricultural system. Additionally, the program fostered greater awareness among the farmers regarding the importance of sustainable agricultural practices, such as reducing the use of synthetic chemicals and leveraging locally available plants for pest control. This empowerment model, based on local potential, can be replicated in other villages to promote an environmentally friendly and economically viable agricultural system.
Pengaruh Book Tax Gap, Family Ownership, Dan Transfer Pricing Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energy Yang Terdaftar Di BEI Periode 2021-2023) Olipian Resky Pernando; Dwi Fionasari; Norra Isnasia Rahayu
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.695

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh book tax gap, family ownership, dan transfer pricing terhadap tax avoidance pada perusahaan multinasional sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini dilatarbelakangi oleh masih tingginya praktik penghindaran pajak pada perusahaan multinasional serta ketidakkonsistenan hasil penelitian terdahulu terkait faktor-faktor yang memengaruhi tax avoidance, khususnya pada sektor energy. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling dan diperoleh 22 perusahaan dengan total 66 observasi. Analisis data dilakukan menggunakan regresi data panel dengan model random effect serta didukung oleh uji statistik deskriptif, uji pemilihan model, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa book tax gap dan family ownership tidak berpengaruh terhadap tax avoidance, sedangkan transfer pricing berpengaruh terhadap tax avoidance. Temuan ini mengindikasikan bahwa perbedaan laba akuntansi dan laba fiskal serta struktur kepemilikan keluarga belum menjadi faktor penentu dalam praktik penghindaran pajak pada sektor energy, sementara transaksi pihak berelasi melalui transfer pricing masih berpotensi dimanfaatkan sebagai strategi tax avoidance. Penelitian ini diharapkan dapat memberikan kontribusi empiris dan menjadi bahan pertimbangan bagi regulator dalam memperkuat pengawasan terhadap praktik transfer pricing.
Analisis Laporan Keuangan PT Unilever Tbk Ilma Amelia; Syaharani Mutia Sinulingga; Olipian Resky Pernando; Naiya Aulia Putri; R. Septian Armel; Billy Nurmanto
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.966

Abstract

Financial report analysis is an analysis between numbers in financial reports and other numbers that have meaning or can explain a trend or event. So in this research we aim to describe and evaluate the financial performance of PT. Unilever Indonesia Tbk. The focus of the problem discussed in this research is the condition of PT's financial performance. Unilever Indonesia Tbk. from 2020 to 2023. The analysis was carried out using index number trend series analysis for the company. The method used in this research is quantitative and qualitative research with a descriptive approach, through calculations of quantitative data in the form of annual financial reports (secondary data) from 2020-2023. The result of this analysis is The analysis shows that the company's sales and revenue have increased from year to year, indicating success in its business. This increase is due to an increase in consumer spending and cash transactions. However, the company faces challenges such as time-related depression, financial losses, technological issues, and changing market conditions.
Co-Authors Ananda Rahmadhani Aulia Sabilla Salim Billy Nurmanto Dwi Fionasari Ilma Amelia Indra Pratama Jeki Algusri Khalilah Galih Farahdita Mhd Wafiq Ramadhan Muhammad Grezka Harviano Naiya Aulia Putri Nanda Safira Niswatun Fitriyah Nurmaini Nurmaini Rahayu, Norra Isnasia Raihan Akbar Syaharani Mutia Sinulingga Winda Sugiarti