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MEMBANGUN AKSI KEMANUSIAAN MELALUI VISUALISASI PESAN DENGAN LOMBA POSTER Agustina Fitrianingrum; David Cantona; Chris Chris; David Pramono; Eko Pratama Sinaga; Elvin Elvin; Jevon Junanto; Leo Leo; Nelson Nelson; Rifki Rifki; Robin Robin
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1187

Abstract

Aggressive treatment such as bullying, discrimination, racism, and acts of intolerance is very easy to occur on social media today. Negative behavior can cause distress or dangerous behavior, which affects social, mental health, educational success, physical safety, and others. The public needs to be educated so that they can behave politely not only in direct social communication but also when interacting using social media. The role of modern communication technology as a medium of education is very significant. Therefore, it can be used especially to educate adolescents, therefore anti-bullying poster competition and other aggressive behavior for the public in were chosen. Even though a very short-term program in two weeks, the competition was attended by 6 participants, 5 of whom were students and a high school student not only from Batam but also other areas in Indonesia. Judging based on the originality posted on Instagram.
Determinan Penghindaran Pajak: Perspektif Teori Risk-Shifting Hendi Hendi; David Cantona
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15128

Abstract

Penelitian ini menginvestigasi pengaruh kesulitan keuangan, ukuran perusahaan, leverage, intensitas modal, market-to-book ratio, dan perbedaan temporer terhadap penghindaran pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian kausal komparatif diterapkan pada penelitian ini. Berdasarkan purposive sampling, sebanyak 444 perusahaan yang terpilih sebagai sampel penelitian. Analisis data dilakukan dengan metode uji regresi linear berganda untuk data panel. Hasil penelitian menunjukkan bahwa kesulitan keuangan dan ukuran perusahaan masing-masing berpengaruh signifikan positif terhadap penghindaran pajak. Kedua variabel tersebut sejalan dengan teori risk-shifting, perusahaan dengan kesulitan keuangan cenderung melakukan praktik penghindaran pajak yang berisiko untuk mempertahankan keberadaan perusahaannya. Perusahaan dengan jumlah aset yang kecil lebih memungkinkan untuk melakukan penghindaran pajak, karena rendahnya sirkulasi kas pada perusahaan yang membuat perusahaan tidak mampu membayar biaya pajak yang dibebankan. Leverage, intensitas modal, market-to-book ratio, dan perbedaan temporer tidak mempunyai pengaruh yang signifikan terhadap penghindaran pajak. Tingkat pinjaman yang telah diatur dan ketatnya pengawasan oleh bank membuat perusahaan semakin sulit untuk menghindari pajak. Perbaikan kinerja operasional melalui investasi aset tetap membuat perusahaan semakin untung dan pajak yang dikenakan semakin meningkat. Kemampuan manajemen perusahaan untuk menghindari pajak dilihat dari pengalaman dan strateginya, sehingga tidak berpengaruh pada nilai pasar perusahaan. Perbedaan signifikan antara laba komersial dan laba fiskal membuat perusahaan berisiko melakukan manajemen laba dibanding dengan menghindari pajak. This study investigates the effect of financial distress, firm size, leverage, capital intensity, market-to-book ratio, and temporary difference on tax avoidance in firms listed in Indonesian Stock Exchange. Comparative causal research was applied to this study. Based on purposive sampling, a total of 444 firms were selected as research samples. Data analysis was performed using the multiple linear regression test method for panel data. The research results indicate that financial distress and firm size each have a significant positive effect. These two variables are in line with the risk-shifting theory, where firms with financial distress tend to carry out risky tax avoidance to maintain the firm’s existence. Firms with small amounts of assets are more likely to do tax avoidance, because of the low cash circulation in the firm which makes the firm unable to pay the tax fees charged. Leverage, capital intensity, market-to-book ratio, and temporary difference do not significantly influence tax avoidance. Regulated borrowing rates and tight supervision by banks make it increasingly difficult for firms to avoid taxes. Improved operational firm performance through fixed assets investment makes the firm more profitable and the tax expense increases. The ability of the firm’s management to avoid taxes is seen from its experience and strategy, so it has no effect on the market value of the firm. The significant difference between current profit and taxable profit puts the company at risk of doing earnings management compared to avoiding taxes.
Application Of A Microsoft Access-Based Accounting Recording System At Naliang Club Hendi Hendi; David Cantona
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

NaLiang Club is a Small and Medium Enterprise (SME) in Batam which is engaged in the nutrition club and nutritional drinks. NaLiang Club still uses a manual accounting recording system, using Microsoft Excel. NaLiang Club is not capable to produce financial reports, so they did not know the actual profit that they had been generated. A survey and interview were conducted by the author to design a Microsoft Access-based accounting recording system for NaLiang Club. Those methods were conducted to know the SME’s business process and needs. Eight forms and reports each was available in the designed system. Those forms consist of chart of account, inventory, supplier, customer, cash transaction form, purchase form, sales form, and adjustment journal form. While the reports consist of purchase report, sales report, inventory card, general ledger, trial balance, financial position statement, profit loss statement, and cash flow statement. The implementation of this system increases the SME’s effectiveness in recording their transactions. NaLiang Club able to input the transaction activity in real time and find the transaction data easily if needed someday.