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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Khidmatuna : Jurnal Pengabdian Kepada Masyarakat International Journal of Entrepreneurship, Business, and Creative Economy Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Journal of Innovative and Creativity Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Manajemen, Bisnis dan Kewirausahaan
Dika Puspitaningrum
Sekolah Tinggi Ilmu Ekonomi Surakarta
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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Pengaruh Capital Intensity, Inventory Intensity, Advertising Intensity, dan Sales Growth terhadap Tax Avoidance Intan Larisa Aurellia; Dika Puspitaningrum
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6107

Abstract

The primary goal of this research is to measure the impact of Capital Intensity (CI), Inventory Intensity (II), Advertising Intensity (AI), and Sales Growth (SG) on corporate Tax Avoidance (TA). The study relies on secondary data analyzed through a quantitative approach, focusing on the numerical evaluation of available data. The sample comprises 19 retail sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling with a three-year observation period, the research obtained 57 valid panel data observations that provide a solid basis for statistical analysis. Two main analytical stages were used: descriptive statistics to understand the data and multiple linear regression to test the hypotheses. The results show that: (1) CI significantly influences TA, (2) II significantly influences TA, (3) AI has no significant impact on TA, and (4) SG shows no significant effect on TA. However, an overall test confirms that the combined effect of Capital Intensity, Inventory Intensity, Advertising Intensity, and Sales Growth significantly influences Tax Avoidance, emphasizing the importance of comprehensive considerations in tax management practices within the retail sector sector.
Pengaruh Fintech dan Literasi Keuangan Terhadap Inklusi Keuangan Guru dan Karyawan (Studi Kasus Al Azhar Syifa Budi Solo) Rayhan Yusuf Nur Wicaksono; Dika Puspitaningrum
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4880

Abstract

Studi ini dimaksudkan untuk mengevaluasi dampak teknologi keuangan (fintech) dan literasi keuangan pada inklusi keuangan di antara para guru serta karyawan di Al Azhar Syifa Budi Solo. Pendekatan kuantitatif diterapkan dengan rancangan penelitian studi kasus, di mana informasi diperoleh melalui distribusi angket terstruktur kepada 143 partisipan dan diproses menggunakan analisis regresi linier ganda dengan dukungan perangkat lunak SPSS versi 27. Temuan penelitian mengindikasikan bahwa teknologi keuangan (fintech) dan literasi keuangan memberikan pengaruh positif serta bermakna terhadap inklusi keuangan. Literasi keuangan terlihat sebagai faktor utama, yang menunjukkan bahwa pengetahuan keuangan yang solid memungkinkan seseorang lebih efektif dalam menggunakan jasa keuangan digital. Teknologi keuangan (fintech) berkontribusi pada peningkatan keterjangkauan, kesederhanaan, dan kelancaran proses transaksi finansial, sedangkan literasi keuangan meningkatkan kemampuan membuat pilihan keuangan yang logis dan akuntabel. Secara bersama-sama, keduanya menampilkan interaksi saling mendukung yang memperluas inklusi keuangan. Secara konseptual, hasil ini menguatkan Theory of Planned Behavior (Ajzen, 1991), Human Capital Theory (Becker, 1964), dan Diffusion of Innovation Theory (Rogers, 1983) yang menyatakan bahwa partisipasi keuangan yang inklusif memerlukan kesiapan teknologi serta kemampuan intelektual. Dalam aspek praktis, penelitian ini menyoroti signifikansi institusi pendidikan dalam memajukan literasi keuangan dan inklusi digital melalui kerja sama dengan penyedia teknologi keuangan (fintech) serta regulator keuangan. Penggabungan pembelajaran finansial dan penggunaan inovasi teknologi di lingkungan akademik menjadi fondasi penting untuk mencapai inklusi keuangan yang cerdas serta lestari.
Tax Avoidance in the Energy Sector: The Influence of Corporate Social Responsibility, Company Size, Profitability Dika Puspitaningrum; Muhammad Syihabuddin; Fatah Mario Andaru
International Journal of Entrepreneurship, Business, and Creative Economy Vol. 6 No. 1 (2026): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v6i1.4064

Abstract

This study examines the relationships among Corporate Social Responsibility (CSR), firm size, and profitability, and tax avoidance, proxied by CETR, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, using multiple linear regression analysis. The total sample used is 69 companies. Empirically, the findings indicate that higher levels of CSR disclosure are associated with lower Cash Effective Tax Rates (CETR), indicating greater levels of tax avoidance. These results provide empirical support for legitimacy-based arguments in the tax avoidance literature, which suggest that CSR disclosure can serve as a strategic mechanism to offset reputational risks arising from aggressive tax practices. In contrast, firm size, as measured by total assets, was found to have no significant effect on tax avoidance, indicating that firm size alone does not determine tax planning behavior in the energy sector. Furthermore, profitability exhibits a significant negative relationship with tax avoidance, indicating that firms with stronger financial performance tend to adopt more conservative tax positions, possibly due to greater regulatory and stakeholder scrutiny. By focusing on energy sector firms and using CETR as a cash-based proxy for tax avoidance, this study extends previous empirical evidence on the heterogeneous roles of CSR and profitability in corporate tax behavior and provides sector-specific insights into the existing tax avoidance literature in the context of emerging markets.
Pengaruh Literasi Keuangan dan Self Control terhadap Perilaku Konsumtif Mahasiswa STIE Surakarta pengguna Layanan PayLater Natasya Prisca Maharani; Dika Puspitaningrum
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 02 (2026): APRIL - MEI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan self-control terhadap perilaku konsumtif mahasiswa pengguna layanan PayLater di STIE Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 96 responden dengan teknik purposive sampling. Analisis data dilakukan menggunakan IBM SPSS Statistics melalui uji instrumen, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh negatif signifikan terhadap perilaku konsumtif, yang berarti semakin tinggi literasi keuangan maka semakin rendah perilaku konsumtif. Sementara itu, self-control berpengaruh signifikan terhadap perilaku konsumtif, yang menunjukkan pentingnya pengendalian diri dalam menekan perilaku konsumsi impulsif. Secara simultan, literasi keuangan dan self-control berpengaruh signifikan terhadap perilaku konsumtif dengan nilai Adjusted R Square sebesar 0,538, yang berarti 53,8% variasi perilaku konsumtif dapat dijelaskan oleh kedua variabel tersebut. Hasil penelitian ini menegaskan pentingnya peningkatan literasi keuangan dan penguatan self-control dalam mengurangi perilaku konsumtif mahasiswa di era keuangan digital.
PENGEMBANGAN KAMPANYE DIGITAL UNTUK MENINGKATKAN BRAND EQUITY LEMBAGA KONSULTAN KEUANGAN FINOLOGI Muhammad Syihabuddin; Astuti Wulandari; Dika Puspitaningrum
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2122

Abstract

This community service program aims to provide guidance in developing a digital campaign to strengthen the brand equity of the financial consulting firm Finologi. In the financial services industry, brand equity is a strategic factor that determines long-term success, as trust and credibility are the foundation of client relationships. However, Finologi faces challenges such as low brand awareness and a lack of service differentiation compared to competitors. Through this program, a series of activities were conducted, including initial observation, introduction to brand equity concepts, workshops on digital campaign strategies, and assistance in drafting a campaign plan. The focus was on enhancing the internal team’s understanding of brand awareness, brand association, perceived quality, and customer loyalty. The outcomes include an initial digital campaign plan consisting of financial education content, service storytelling, and distribution strategies for key platforms (LinkedIn, Instagram, TikTok, and the company website). With this guidance, Finologi is expected to independently implement its digital campaign to strengthen brand positioning, improve competitiveness, and build sustainable client relationships.
Pendekatan Pengabdian Masyarakat : Pentingnya Pembuatan Laporan Keuangan untuk Bisnis Dika Puspitaningrum; Fatah Mario Andaru; Muhammad Syihabuddin
Khidmatuna: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Khidmatuna: Jurnal Pengabdian kepada Masyarakat
Publisher : Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/khidmatuna.v6i2.4343

Abstract

Artikel ini menguraikan mengenai program pendekatan melalui pengabdian masyarakat yang bertujuan untuk meningkatkan pemahaman pemilik usaha atau bisnis mengenai pentingnya pembuatan laporan keuangan. Program ini diselenggarakan untuk para pemilik bisnis dan berfokus pada penerapan software digital akuntansi dalam meningkatkan transparansi dan akurasi laporan keuangan serta kepatuhan terhadap wajib pajak. Melalui rangkaian pelatihan yang melibatkan praktik dengan platform digital akuntansi. Hasil dari pelatihan ini diharapkan dapat meningkatkan pemahaman peserta terhadap konsep dasar pelaporan keuangan dan memberikan manfaat dalam penggunaan platform digital pengelolaan keuangan bisnis. Selain itu, program ini diharapkan dapat memberikan kontribusi yang signifikan dalam memajukan keberlanjutan bisnis, meningkatkan efisiensi operasional, dan mengurangi risiko ketidakpatuhan pajak di kalangan pelaku bisnis.
Penerapan Dashboard Keuangan Berbasis Spreadsheet untuk Monitoring Kinerja UMKM: Konveksi Eva-Evi Muhammad Rizqi Fahriza; Sherena Wahyutari; Dika Puspitaningrum; Nadhia Citra
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.2055

Abstract

This community service activity aims to help the Eva-Evi Convection MSME improve its financial management capabilities through the implementation of a spreadsheet-based financial dashboard. The main problems faced by partners are manual, unstructured financial records, and the mixing of business and personal finances, making it difficult to monitor business conditions. The method used is a needs-based participatory approach through the stages of problem identification, designing a Google Sheets-based financial dashboard, training in spreadsheet usage, implementation assistance, and monitoring and evaluation. The results of the activity show that partners are able to understand the basic concepts of financial management, record transactions more systematically, and utilize the dashboard to integrate income, expenses, and business profits. The implementation of this dashboard is considered effective in supporting more appropriate business decision-making and has the potential to become a simple digitalization model for other MSMEs.
Co-Authors Astuti Wulandari Fatah Mario Andaru Intan Larisa Aurellia Muhammad Rizqi Fahriza Muhammad Syihabuddin Nadhia Citra Natasya Prisca Maharani Rayhan Yusuf Nur Wicaksono Sherena Wahyutari