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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Bersama : Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies
Emi Yulia Siska
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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SOCIALIZATION OF FINANCING SUPPORT IN AN EFFORT TO EMPOWER MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) Rachmania; Emi Yulia Siska; Titin Hartini; Akbar Sarif
Bersama : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2023): Bersama : Jurnal Pengabdian Masyarakat
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/bersama.v1i1.208

Abstract

Empowerment of UMKMs in the face of intense competition and globalization UMKMs must be able to face global challenges such as expanding marketing horizons, creating innovative products and services, and investing in the development of technology and human resources.  This research uses a qualitative approach to the Socialization of Financing Support in Efforts to Empower Micro, Small and Medium Enterprises ("UMKM"). The location of this research was taken in Sidomulyo Village and was attended by all community members of Micro, Small and Medium Enterprises in Sidomulyo Village.  Naturally, high HR competence in a company or organization will determine the quality of HR owned and will ultimately determine business competitiveness. Similarly, HR competencies are very important for the growth of Micro, Small and Medium Enterprises ( UMKM).
Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi Yoseb Boari; Emi Yulia Siska; Shofia Yunus Manginte; Diah Hari Suryaningrum; Loso Judijanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4613

Abstract

This research aims to analyze the influence of tax intensity and cash flow on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research using panel balance data collected using documentation techniques obtained via the website www.idx.co.id and the official website of each company which is analyzed using panel data regression using the SPSS analysis tool. The sample in this research was 150 manufacturing companies with a sampling technique using purposive sampling technique. The results of research using partial tests show that tax intensification has a negative and significant effect on accounting conservatism, cash flow has a positive and significant effect on accounting conservatism.
Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi Yoseb Boari; Emi Yulia Siska; Shofia Yunus Manginte; Diah Hari Suryaningrum; Loso Judijanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4613

Abstract

This research aims to analyze the influence of tax intensity and cash flow on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research using panel balance data collected using documentation techniques obtained via the website www.idx.co.id and the official website of each company which is analyzed using panel data regression using the SPSS analysis tool. The sample in this research was 150 manufacturing companies with a sampling technique using purposive sampling technique. The results of research using partial tests show that tax intensification has a negative and significant effect on accounting conservatism, cash flow has a positive and significant effect on accounting conservatism.
Co-Authors Akbar Sarif Diah Hari Suryaningrum Loso Judijanto Rachmania Shofia Yunus Manginte TITIN HARTINI Yoseb Boari