Apriansyah Sarif
Universitas Bina Bangsa

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PELATIHAN PENGEMASAN SOUVENIR DAN PENJELASAN SIMULASI PENJUALAN ONLINE DEMI MENINGKATKAN KREATIVITAS, MEMUNCULKAN INOVASI, DAN MEMBERIKAN MOTIVASI UNTUK MEMULAI UMKM BARU Rani Septiani Sukandar; Apriansyah Sarif; Feronika Alifiatus Sholihah; Lisda Khaerunnisa
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 2 (2021): Batara Wisnu | Mei - Agustus 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.437 KB) | DOI: 10.53363/bw.v1i2.11

Abstract

Residents of Banjarsari Village, Kec, have successfully produced several products. Kaduhejo, Pandeglang. However, it lacks innovation and creativity in its packaging. Based on the results of discussions with young women, it was found that there is a need for training so that residents become more creative and innovative in processing products that have been produced by many residents so far, one of which is emping melinjo. From the discussion results, information was also obtained that there were no villagers who had innovative and creative souvenir packaging activities. The opportunity to open a souvenir business is still huge to generate profits amid the current pandemic conditions. To help find solutions to these problems, Bina Bangsa University lecturers and students do community service through souvenir packaging training to explain online sales simulations through e-commerce applications. This service aims to improve the quality of human resources and generate motivation to start new MSMEs that are more innovative and creative while still providing a positive influence on independent business products that already exist in the community. The methods used are coordination, training, mentoring, follow-up plans, and reflection. The process of implementing this work program is gradual, continuous, and sustainable. The results of the souvenir packaging training activities have a positive impact. Not only can we produce creative and unique souvenir packaging, but the trainees can also have the experience of doing photo sessions for root products that look attractive when promoted online. In addition, the training participants were explained about sales simulations through e-commerce applications. The discussion results before the training started showed that the participants had never been and had not been able to package souvenirs at first. However, in the interview after the training was carried out, namely the reflection stage, it was concluded that 100% of the participants could do souvenir packaging creatively and innovatively. In addition, 40% of them can understand product sales simulations through e-commerce applications. So that this souvenir packaging training can be a recommendation as a medium to increase creativity, bring up innovation, and motivate to start new MSMEs.
THE EFFECT OF THIN CAPITALIZATION ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATION VARIABLE: PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Apriansyah Sarif; Surachman Surachman
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.77

Abstract

This study aims to determine the effect of thin capitalization on tax avoidance. In addition, this study also aims to determine the effect of firm size in moderating the relationship between thin capitalization and tax avoidance. This research was conducted at the Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The method used in this study is a quantitative method using secondary data in the form of financial statements and annual reports. The population used in this study amounted to 10 pharmaceutical companies listed on the IDX. The sample in this study was selected using the saturated sample method, so that 50 samples or 10 companies were obtained for 5 years. Data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely SPSS Version 26. The results of hypothesis testing, it shows that partially (1) Thin Capitalization has a significant effect on Tax Avoidance and in moderation (2) Thin Capitalization has no effect on Tax Avoidance. The conclusion of this study is that partially Thin Capitalization has a significant effect on tax avoidance and Firm Size as a moderating variable weakens the effect of Thin Capitalization on Tax Avoidance