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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ilmu Ekonomi dan Sosial (JIES)
Sabarudin Muslim
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Taxation Knowledge, Tax Officer Services, and Implementation of E-Filing on Taxpayer Compliance With Tax Sanctions as a Moderation Variable (Empirical Study on Individual Taxpayers at Kpp Pratama Jakarta Gambir Satu in 2023) Anoraga, Adhi; Muslim, Sabarudin
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32528

Abstract

This study aims to determine the effect of tax knowledge, tax officer services, and the application of e-filing on taxpayer compliance with tax sanctions as a moderating variable. This study employs the purposive sampling method, calculating the sample size using the Slovin formula. The data used in this study is primary and cross-sectional data originating from distributing questionnaires to 100 individual taxpayers at KPP Pratama Jakarta Gambir Satu in 2023. The data analysis method used is multiple linear regression analysis, consisting of three main variables (independent, dependent, and moderating variables). The independent variables consist of knowledge of taxation, tax officer services, and the application of e-filing; the dependent variable is taxpayer compliance; and the moderating variable is tax sanctions. This type of research uses a causal study approach to test whether one variable causes other variables to change or not. The design of this research employs a quantitative descriptive study approach to gather useful data that can explain the characteristics of one variable in relation to other variables. The tool used to test this research is the SPSS version 26 application. The results of this study indicate that knowledge of taxation, tax officer services, and the application of e-filing have no effect on taxpayer compliance, while tax sanctions as a moderating variable cannot affect the relationship between tax knowledge, tax officer services, and the application of e-filing to individual taxpayer compliance.
PENYULUHAN PENENTUAN BIAYA PRODUKSI UNTUK PENERAPAN MESIN PEMBUATAN PEMBERSIH RAMAH LINGKUNGAN BERBAHAN DASAR STROBERI BAGI PONDOK PESANTREN DAARUS SUNNAH RANGKAS BITUNG Muslim, Sabarudin; Akbar, Taufik; Herliansyah, Yudhi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.4068-4072

Abstract

Pondok Pesantren Daarus Sunnah Rangkas Bitung mengembangkan produk pembersih ramah lingkungan berbahan dasar stroberi untuk memberdayakan santri dan masyarakat sekitar. Kegiatan ini meliputi pelatihan teknik produksi serta analisis biaya sebagai dasar penerapan mesin pembuatan pembersih. Proses produksi melibatkan pencampuran stroberi, cuka, dan air oleh mesin, menghasilkan pembersih yang efektif dan aman. Analisis biaya meliputi alokasi biaya bahan baku, tenaga kerja, dan overhead, termasuk penyusutan aset tetap selama 10 tahun. Hasilnya, produk pembersih berbahan stroberi mudah dibuat serta layak dikembangkan karena memiliki manfaat antibakteri dan potensi pasar yang baik. Perhitungan biaya produksi yang tepat menjadi kunci efisiensi dan keberlanjutan usaha bagi pesantren, sehingga program ini diharapkan dapat menambah pendapatan serta keterampilan santri secara berkelanjutan.      Penyuluhan pengetahuan perhitungan biaya produksi sangat penting diketahui oleh pelaksana lapangan pembuatan pembersih berbasi strawberi yang dapat menentukan harga jual yang wajar, sehingga keberlanjutan usaha dapat terjaga. Perhitungan biaya produksi ini akan dapat diterapkan dengan harapan pencatatan seluruh komponen biaya teradministrasi dengan baik, bahkan akan memiliki akurasi yang tinggi jika pelaksana menggunakan aplikasi catatan transaksi yang tidak berbayar.
IS DEBT TO EQUITY RATIO, CURRENT RATIO, AND RETURN ON ASSETS ON MARKET RESPONSE AS FORMING OF FIRM VALUE? Sabarudin Muslim; Yudhi Herliansyah; Meifida Ilyas
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1299

Abstract

This study aims to analyze whether the balance of company value measured by PBV is determined by the Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, data was collected from the financial statements of listed companies during the period 2021-2023. The results show that DER and CR are not determinants of PBV, meaning that the share price formed in the market as the equilibrium value of the company is not determined by the size of the capital structure and the company's ability to pay debts, but only by ROA or the company's ability to earn profits or the company's ability to use its assets to generate profits. The greater the company's ability to generate returns in the form of profits on the assets utilized by the company, the more investors view it as a good operation, thereby increasing investor interest in companies that demonstrate a high balance of firm value.
Co-Authors Anoraga, Adhi Meifida Ilyas Taufik Akbar Yudhi Herliansyah