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SOSIALISASI DAN EDUKASI PENGELOLAAN KEUANGAN BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DESA GANDU KECAMATAN DAWUAN Masduki; Moch. Febri Sayidil Umam; Endah Prihartini
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 4 (2020)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.609 KB) | DOI: 10.31949/jb.v1i4.444

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) memilki peran penting dalam pertumbuhan ekonomi nasional dan penyerapan tenaga kerja. Namun demikian, dalam pengembangan usaha sering terkendala oleh kekurangmampuan dalam pengelolaan keuangan. Para pelaku UMKM Desa Gandu berpotensi untuk mengembangkan usaha, namun terdapat beberapa permasalahan antara lain : Masih minimnya pengetahuan tentang lembaga keuangan, masih minimnya pengetahuan tentang produk-produk perbankan, dan masih minimnya pengetahuan dan kemampuan tentang pengelolaan keuanga perusahaan. Melalui Pengabdian Kepada Masyarakat yang dilaksanakan dengan memberikan sosialisasi dan edukasi pengelolaan keuangan, maka pelaku UMKM Desa Gandu tidak lagi meminjam dana kepada rentenir, mampu membuat perencanaan keuangan dan termotivasi untuk menabung dan berinvestasi, serta melakukan inovasi produk dan sistem pemasarannya.
The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) Moch. Febri Sayidil Umam; Sri Aniri; Yogi Ginanjar; Benny Prawiranegara
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5989

Abstract

The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.
The effect of deferred tax burden, tax planning and deferred tax assets on profit management (Empirical Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange In 2015-2019) Moch. Febri Sayidil Umam; Sri Aniri; Yogi Ginanjar; Benny Prawiranegara
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5989

Abstract

The development of companies in Indonesia is now starting to increase and develop. Managers present financial statements containing information about profits that will be used by internal and external parties in making decisions. These internal and external parties include investors, creditors, government, management itself, and other interested parties. Management performance can be judged from these profit figures. Situation This is what usually encourages managers to carry out deviant behavior in presenting and reporting profit information known as profit management. The research method used is quantitative research using descriptive analysis and verification analysis. The object of this research is a manufacturing company in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. Determination of samples in this study using techniques of Purposive Sampling. So that the total number of samples in this study is 90 sample data. The test results state that deferred tax expense and tax planning no significant effect on profit management. While, deferred tax assets have a significant effect on profit management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019.