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All Journal Ekspektra: Jurnal Bisnis & Manajemen Dharma Bakti
Fuadah, Lukluk
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENDAMPINGAN PENGELOLAAN PAJAK BERBASIS APLIKASI BAGI UMKM DI KOTA PALEMBANG Hidayat, Muhammad; Fuadah, Lukluk; Saggaf, Abdullah
DHARMA BAKTI Dharma Bakti- Vol 4 No 1 - April 2021
Publisher : LPPM IST AKPRIND Yogyakarta

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Abstract

The main problem for MSMEs in fulfilling tax obligations is a lack of knowledgeand adequate human resources in completing administration in the taxation field. Thepurpose of this service is to provide assistance in tax management using tax applicationprovided by the DJP. The method of implementing this service is socialization in the form ofpresentations to MSMEs and assistance in the use of tax applications to MSME employeesin Palembang City. The result of this service is an increase in MSME understanding oftaxation and an increase in the ability of MSMEs to use applications in the field of taxation.
The Mediation Effect of Financing Mix on Investment Opportunity Set and Profitability Relationship Yuliani, Yuliani; Fuadah, Lukluk; Thamrin, Kms Husni
Ekspektra : Jurnal Bisnis dan Manajemen Vol 2, No 1 (2018)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (995.23 KB) | DOI: 10.25139/ekt.v2i1.740

Abstract

This study aims to provide empirical evidence about the effect of investment opportunity set (IOS) on profitability and the role of financing mix as mediating the influence of IOS on profitability. The type of research is explanatory research with survey method. The units of analysis aremedium indutrial’s company and large industrial’s companyin Palembang Citywhich the respondents areowner, financial manager and finance staff of 56 people. Collecting the data start from August to September 2017. Data type is primary through questionnaire. The method of data analysis is Partial Least Square (PLS). The research findings that IOS is not significant affect to profitability while financing mix acts as a perfect mediation of IOS influence on the profitability of industrial companies in Palembang City.Pengaruh Mediasi Bauran Pendanaan Terhadap Hubungan Set Peluang Investasi dan ProfitabilitasAbstrakPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh set kesempatan investasi (IOS) terhadap profitabilitas dan peran campuran pembiayaan sebagai mediasi pengaruh IOS terhadap profitabilitas. Jenis penelitiannya adalah explanatory research dengan metode survei. Unit analisis aremedium perusahaan indutrial dan perusahaan industri besar di Kota Palembang adalah responden, pemilik keuangan dan staf keuangan sebanyak 56 orang. Mengumpulkan data mulai dari bulan Agustus sampai September 2017. Jenis data adalah primer melalui kuesioner. Metode analisis data adalah Partial Least Square (PLS). Temuan penelitian bahwa IOS tidak berpengaruh signifikan terhadap profitabilitas sedangkan campuran pembiayaan berperan sebagai mediasi sempurna pengaruh IOS terhadap profitabilitas perusahaan industri di Kota Palembang.
Co-Authors Muhammad Hidayat Saggaf, Abdullah Thamrin, Kms Husni Yuliani Yuliani