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All Journal JSAP : Journal Syariah and Accounting Public PUBLIDIMAS
Lubis, Citra Windy
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Penerapan Sistem Akuntansi Berbasis Android Untuk Menyusun Laporan Keuangan Sederhana Usaha Mikro Desa Paluh Manan Masyitah, Emi; Liswanty, Ina; Lubis, Citra Windy; Lubis, Nurul Izzah; Pohan, Nadil Arzaq; Priyanti, Utari
Publikasi Pengabdian Masyarakat Vol 2 No 2 (2022): PUBLIDIMAS Vol. 2 No. 2 NOVEMBER 2022
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v2i2.105

Abstract

Every business is expected to at the very least know how much it spends on capital, how much it makes in profits, and how much it spends on operating expenditures. As a result, business owners can assess the capability of their organization and make development plans for it based on the data that is recorded. Empowering Medium-Sized, Small-Sized, and Micro-Enterprises (MSMEs) is crucial for the economy. MSME development calls for a comprehensive and ecosystem-wide strategy that addresses at least six factors: policy, market access, human resource capability, assistance, and culture. Combining these six elements and boosting MSME development initiatives even more depends on digitalization. The Paluh Manan Village community of UMKM performers is the service's intended audience. Ten people participated in the dedication function, which was held on November 8, 2022, at Paluh Manan Village. According to the evaluation's findings, this community service project's outcomes and advantages included helping participants learn how to create simple financial reports on Android for use in their day-to-day operations.
Pengaruh Beban Pajak Tangguhan, Ukuran Perusahaan, Leverage,Umur Perusahaan Dan Dewan Komisaris Independent Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Logam Dan Mineral Yang Terdaftar Di BEI Tahun 2017-2021 Hutasoit, Ernita; Lubis, Citra Windy
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.152-162.2023

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh pengaruh beban pajak tangguhan, ukuran perusahaan, leverage, umur perusahaan dandewan komisaris independent terhadap agresivitas pajak pada perusahaan manufaktur sub sektor logam dan mineral yang terdaftar di BEI tahun 2017-2021. Teknikanalisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data dengan perhitungan angka-angka dan kemudian menarik kesimpulan dari pengujian tersebut dengan alat uji statistic deskriptif, uji asumsi klasik, uji hipotesis, uji regresi linear berganda dan uji koefisien determinasi, namun menggunakan software statistik SPSS. Dari hasil penelitian Beban Pajak Tangguhan tidak berpengaruh signifikan terhadap Agresivitas Pajak, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Agresivitas Pajak, Leverage tidak berpengaruh signifikan terhadap Agresivitas Pajak, Umur Perusahaan tidak berpengaruh signifikan terhadap Agresivitas Pajak, dan Dewan Komisaris Independent berpengaruh secara  simultan (Bersama-sama ) dan signifikan terhadap Agresivitas Pajak.
Co-Authors Hutasoit, Ernita Liswanty, Ina Masyitah, Emi Nurul Izzah Lubis, Nurul Izzah Pohan, Nadil Arzaq Priyanti, Utari