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Building Fiscal Awareness among Thai High School Students: A Participatory Action Research Experience Mediaty, Mediaty; Mas’ud, Anis Anshari; Idrawahyuni, Idrawahyuni; Rayyani, Wa Ode; Nurhalija, Nurhalija; Nurwazaila, Nurwazaila; Yusuf , Yusfi Tsabita Nanda; Farman, Safril; Lestari, Nurma
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1561

Abstract

This study addresses the limited fiscal awareness among high school students and explores how a participatory approach can foster a better understanding of public budgeting concepts. A one-day community service program was conducted on May 17, 2025, at Sangkhom Islam Wittaya School, Hatyai, Thailand, involving 27 students and several teachers. The program was facilitated by four lecturers and four students from three universities in South Sulawesi, Indonesia: Hasanuddin University, West Sulawesi University, and Muhammadiyah University of Makassar. Using a modified Participatory Action Research (PAR) approach as the educational method, the activity was structured into planning, action, and reflection stages, incorporating interactive workshops, group discussions, and simulated budget allocation exercises. Data were collected through facilitator observations, student responses, and feedback. Findings indicate that students demonstrated an increased understanding of how public resources are managed and the importance of fiscal transparency. This article concludes that experiential and collaborative methods such as PAR are effective in fostering fiscal awareness among youth.
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2017-2021 Nurhalija, Nurhalija; Masyitah, Emi
JURNAL WIDYA Vol. 4 No. 2 (2023): Jurnal Widya, October 2023
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v4i2.217

Abstract

Manajelmeln melrupakan pihak intelrnal yang dimiliki ollelh pelrusahaan guna melmbantu melningkatkan kualitas laba. Laba yang belrkualitas melncelrminkan kinelrja keluangan pelrusahaan yang dapat melnarik invelstolr. Manajelmeln laba ialah tindakan manajelr untuk melmpelngaruhi laba dalam lapolran keluangan yang bellum telntu selsuai delngan kolndisi pelrusahaan yang selsungguhnya. Pelnellitian belrtujuan melngeltahui pelngaruh aselt pajak tangguhan, belban pajak tangguhan dan pelrelncanaan pajak telrhadap manajelmeln laba. Kuantitatif delngan pelndelkatan asolsiatif melrupakan meltoldel pelnellitian ini. Polpulasi selluruh pelrusahaan Transpolrtasi yang telrdaftar di BElI. Pelngambilan sampell pelnellitian purpolsivel sampling delngan kreltelria telrtelntu selhingga dipelrollelh selbanyak 8 pelrusahaan. Pelnellitian ini melnggunakan analisis relgrelsi linelar belrganda yang dilelngkapi delngan uji asumsi klasik. Hasil analisis selcara parsial melnunjukkan bahwa aselt pajak tangguhan dan belban pajak tangguhan tidak belrpelngaruh signifikan telrhadap manajelmeln laba, namun pelrelncanaan pajak belrpelngaruh nelgatif dan signifikan telrhadap manajelmeln laba. Hasil selcara simultan melnyatakan bahwa aselt pajak tangguhan, belban pajak tangguhan dan pelrelncanaan pajak belrpelngaruh signifikan telrhadap manajelmeln laba.