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Penerapan Program Mentoring Dan Coaching Untuk Penguatan Kapasitas Kepemimpinan Pada UMKM Di Desa Adat Panglipuran Bangli Bali Arum Aji Fitriani; Alya Audina; Gymnastiar Trisatya; Prieya Widy Astuti; Tania Wulandari; Heri Usodo
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.657

Abstract

Panglipuran Traditional Village in Bangli, Bali, is a cultural tourism destination with significant economic potential through the development of Micro, Small, and Medium Enterprises (MSMEs). However, MSME actors face challenges in terms of limited leadership capacity to manage their businesses sustainably. This community engagement program aims to strengthen the leadership capacity of MSME actors through the implementation of mentoring and coaching programs. The methods included an initial needs assessment, mentoring sessions facilitated by experienced practitioners, and individual coaching to enhance leadership skills, decision-making, and business management. The results showed improvements in participants’ understanding of adaptive leadership concepts, communication skills, and team management. Furthermore, participants were able to formulate simple business strategies aligned with local potential. Thus, mentoring and coaching programs proved to contribute significantly to strengthening the leadership capacity of MSMEs in Panglipuran Traditional Village, serving as a foundation for business sustainability and increasing competitiveness in culture-based tourism.
Penerapan Program Mentoring Dan Coaching Untuk Penguatan Kapasitas Kepemimpinan Pada UMKM Di Desa Adat Panglipuran Bangli Bali Arum Aji Fitriani; Alya Audina; Gymnastiar Trisatya; Prieya Widy Astuti; Tania Wulandari; Heri Usodo
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.657

Abstract

Panglipuran Traditional Village in Bangli, Bali, is a cultural tourism destination with significant economic potential through the development of Micro, Small, and Medium Enterprises (MSMEs). However, MSME actors face challenges in terms of limited leadership capacity to manage their businesses sustainably. This community engagement program aims to strengthen the leadership capacity of MSME actors through the implementation of mentoring and coaching programs. The methods included an initial needs assessment, mentoring sessions facilitated by experienced practitioners, and individual coaching to enhance leadership skills, decision-making, and business management. The results showed improvements in participants’ understanding of adaptive leadership concepts, communication skills, and team management. Furthermore, participants were able to formulate simple business strategies aligned with local potential. Thus, mentoring and coaching programs proved to contribute significantly to strengthening the leadership capacity of MSMEs in Panglipuran Traditional Village, serving as a foundation for business sustainability and increasing competitiveness in culture-based tourism.
Apakah Ukuran Perusahaan dan Profitabilitas Berpengaruh terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022-2024? Irma Rezki Saputri; Mustika Mutiara Dewi Laras; Tania Wulandari; Reventina Natalia; Rimi Gusliana Mais
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2480

Abstract

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.