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Analisis Pengaruh Corporate Social Responsibility, Corporate Risk, Capital Intensity Dan Profitability Terhadap Tax Avoidance Mutiara Kemala Ratu; Vhika Meiriasari
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1525

Abstract

The company's behavior in doing tax avoidance is something that has always been a concern. Tax avoidance is a form of response from the company's management in the tax payment strategy which is still in a legal context. The possibility of tax avoidance by a company, making a good Corporate Governance mechanism as a form of corporate responsibility is considered a solution in overcoming managerial embezzlement. Furthermore, in the policies taken by the company, there are still risks that can arise as a reflection of the policy. Due to the uncertainty in certain conditions, the company's risk is considered to have a role in influencing tax avoidance. Tax avoidance is also expected to be effective because of the investment policy, where companies will have lower tax rates. Similarly, the company's profitability is also considered to have an influence on tax avoidance where there is the ability to generate profits from its business activities, so that the company's profitability will also be higher. From the next problem, this study aims to see how the factors that can encourage tax avoidance by companies, namely corporate social responsibility, corporate risk, capital intensity, and profitability as the main focus in it. The results show that corporate risk and capital intensity are the driving factors for tax avoidance behavior, but not with corporate social responsibility and corporate profitability.Keywords: Tax Avoidance, Corporate Social Responsibility, Corporate Risk, Capital Intensity, Profitabily  
PENTINGNYA PELATIHAN PENGELOLAAN KEUANGAN PRIBADI BAGI KARYAWAN UMKM PADA MASA PANDEMI COVID-19 Vhika Meiriasari; Mutiara Kemala Ratu; Andini Utari Putri
Jurnal Abdimas Musi Charitas Vol. 5 No. 1 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 1, Juni 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.612 KB) | DOI: 10.32524/jamc.v5i1.81

Abstract

Managing personal finances for some people is an activity that doesn't need to be studied anymore, because it is considered an activity that we do every day. However, we do not realize that there is still much we do not know to achieve proper financial management. In order to understand good financial management, sufficient knowledge of financial management is needed. Personal financial literacy is very important in supporting the realization of individual goals. By managing personal finances, each individual will know the goals to be achieved, and make optimal use of the management of financial resources to achieve these goals. This community service activities are carried out with the aim of enabling activity participants to manage their personal finances. Skills in managing personal finances are very important in everyday life to avoid financial difficulties. Especially during the current Covid-19 Pandemic, where many employees experienced a decline in income. Participants in this activity were MSME employees, namely 20 employees of the Panhead Café & Bar. The stages of this Community Service activity consist of three stages, namely the preparation stage, the implementation stage and the evaluation stage. After the training was carried out, the result was that as many as 65% of the total activity participants, namely 13 out of 20 participants, were able to implement their personal financial management according to their planned cost allocation which refers to three types of expenses, namely necessities (65%), wants ( desire) (5%), and saving (savings) (30%). As much as 20% of the total number of activity participants, namely 4 people, have saved but the percentage of saving is still below 30% of their total income. As much as 15% of the total activity participants, namely 3 people, do not save but buy goods that are consumptive in nature
Pelatihan Penjualan Menggunakan E-Commerce Dalam Situasi Pandemi Covid-19 Di UMKM Kelurahan Sukajaya Andini Utari Putri; Vhika Meiriasari; Faradillah Hakim
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.265 KB) | DOI: 10.32524/jamc.v5i2.307

Abstract

With the existence of e-commerce, it is very helpful in terms of sales and also the ease of purchasing transactions for sellers considering this unsupportive situation. People must also be smart in using information technology in order to survive or rise from the difficulties they face. Sales also increased with the e-commerce of several available applications. This community service activity aims to provide training on sales using e-commerce in order to increase sales during the current COVID-19 pandemic. This activity is aimed at MSMEs in the Sukajaya Village area with a maximum of 15 participants. However, what was given to visit only 12 participants for a period of more than 1 month was given for training given after evaluation of progress in 2 visits (31 August-28 September 2021). The visit was in the form of providing training materials which were given 2 times. The main obstacle is the limited knowledge of participants for some participants regarding the usefulness of e-commerce and its application. The results of this activity after being given training they are interested in using e-commerce as their tool to promote sales and also help them increase sales by using e-commerce.
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN DANA KEUANGAN MASJID DI DESA TAPUS KECAMATAN LEMBAK, SUMATERA SELATAN Krisna Trizelika; Heri Anggraini; Silvia Mulianingsih; Yeni Anggraini; Vhika Meiriasari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i4.11174

Abstract

ABSTRAKMasjid adalah organisasi nirlaba bidang keagamaan. Maka menurut Interpretasi Standar Akuntansi Keuangan (ISAK) 35 tahun 2019 yang mengatur tentang penyajian laporan keuangan entitas berorientasi nonlaba. Menyatakan bahwa organisasi nirlaba juga harus membuat laporan keuangan yang akuntabilitas. Tujuan dilakukan pelatihan dan pendampingn ini agar masyarakat lebih memahami secara sederhana  mengenai praktik pengelolaan dana keuangan di masjid. Metode pelaksanaan pendmpingn ini dilakukn dengan cara menyebarkan kuesioner yang terdiri dari beberapa pertanyaan tentang cara pengelolaan keuangn masjid. Hasil penelitin pengabdian ini menunjukkan bahwa setelah diadakan kegiatan pelatihan dan pendampingan pengelolaan keuangan dan masjid, para peserta mengalami peningkatan pengetahuan untuk dapat mengelola keuangn menjadi lebih baik lagi. Kegiatan pengabdian kepada masyarakat ini adalah berupa kegiatan pelatihan dan pendampingan pembukuan dana keuangan berupa penerimaan kas dan pengeluaran kas dengan menggunakan Microsoft excel yang dilakukan melalui tiga tahap antara lain tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Peserta kegiatan merupakan pengurus masjid yang berada di Desa Tapus, Kecamatan Lembak, Sumatera Selatan. Dari hasil kuesioner yang disebarkan dalam kegiatan ini, terlihat bahwa pengurus masjid mengalami peningkatan pengetahuan tentang pengelolaan keuangan dana masjid. Kata kunci: pelatihan; pendampingan; pengelolaan keuangan; masjid ABSTRACTThe mosque is a non-profit organization in the religious sector. So according to the Interpretation of Financial Accounting Standards (ISAK) 35 of 2019 which regulates the presentation of financial statements of non-profit oriented entities. Stating that non-profit organizations must also produce accountability financial reports. The purpose of this training and mentoring is so that the community understands more simply about the practice of managing financial funds in mosques. The method of implementing this assistance is carried out by distributing questionnaires consisting of several questions about how the mosque's finances are managed. The results of this community service research show that after holding training and mentoring activities for financial and mosque management, the participants experienced an increase in knowledge to be able to manage finances even better. This community service activity is in the form of training activities and assistance in bookkeeping of financial funds in the form of cash receipts and cash disbursements using Microsoft Excel which is carried out through three stages including the preparation stage, the implementation stage and the evaluation stage. The activity participants were mosque administrators in Tapus Village, Lembak District, South Sumatra. From the results of the questionnaires distributed in this activity, it appears that mosque administrators have experienced an increase in knowledge about mosque fund management. Keywords: training; mentoring; financial management; mosque