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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Abdi Insani
Gunawan, Szabyna Regytha Aura
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Bahasa Inggris Abdillah, Pujangga; Gunawan, Szabyna Regytha Aura; Sarasmitha, Citra; Sihwahjoeni, Sihwahjoeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9790

Abstract

This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of Indonesian listed companies. This study used quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2020-2022 period with a sample of 256 firms. The results showed that CSRD influences CTA as measured by DER. That is, the higher the CSRD made, the more the company can improve CTA. This research shows that audit quality as a moderation variable is proven empirically able to decrease the influence of CSRD on CTA; audit quality has a role in CSR strategy and also shows that BGD as a moderation variable is proven empirically able to increase the influence of CSRD on CTA. Therefore, promoting BGD in corporate decision-making will help the world's leading governments and policymakers achieve Sustainable Development Goals (SDGs).
MEMBANGUN EKONOMI PERKOTAAN MELALUI URBAN FARMING: STRATEGI PENINGKATAN VOLUME PRODUKSI DAN VALUE ADDED PRODUCT Sarasmitha, Citra; Dalulia, Primahasmi; Sulistyorini, Ery; Gunawan, Szabyna Regytha Aura; Putra, Muhammad Afif Nur
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1924

Abstract

Urban farming activities carried out by the Genitri 09 Farmers Group in Pisang Candi Village, Malang City, show that this group has succeeded in utilizing limited land for vegetable and fruit cultivation, including innovations in processing pakcoy mustard greens into ice cream (Sajiwi) as a value-added strategy. However, the main challenge faced is the low production capacity due to limited labor and manual production methods. To overcome this problem, the community service team offers a solution in the form of appropriate technology, namely ice cream maker, which is expected to be able to increase the efficiency and production capacity of Sajiwi. In addition to the procurement of machines, the service team also provides training to partners and ensures mutual understanding through focused discussion activities (FGD), in order to avoid misunderstandings and increase the success of the program.
Co-Authors Citra Sarasmitha Ery Sulistyorini Primahasmi Dalulia Pujangga Abdillah, Pujangga Putra, Muhammad Afif Nur Sihwahjoeni, Sihwahjoeni