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The Effect of Operational Costs, Capital Structure, Earnings Management, and Operating Cash Flow on Corporate Income Tax Noviyanti, Cahyani Rahma; Sari, Imelda
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.9961

Abstract

This research aims to examine the effect of operational costs, capital structure (proxied by the debt to equity ratio), earnings management, and operating cash flow on corporate income tax in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during period 2018 to 2022. The research method used is quantitative, with secondary data in financial reports obtained from the website www.idx.co.id. The sampling method used a purposive sampling technique based on specified criteria. Ten companies with a research period of five years were obtained, and fifty research sample data were obtained. The analysis method used was multiple regression analysis using SPSS version 29. The results of this study show that operational costs have a significant positive effect on corporate income tax with a significance level of 0.002 < 0.05. Debt to equity ratio does not affect the amount of corporate income tax, with a significant level of 0.982 > 0.05. Earnings management does not affect the amount of corporate income tax with a significant level of 0.744 <0.05. Cash flow from operating activities has a significant positive effect on the amount of corporate income tax with a significance level of 0.001 < 0.05.
Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Budiantoro, Harry; Shaleh, Khairul; Noviyanti, Cahyani Rahma
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Abstract

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.
Pelatihan kewirausahaan e-commerce sebagai peluang usaha di era digital ini dirancang untuk memperkuat kapasitas pemuda-pemudi desa Kadumaneuh Subing, Hesty Juni Tambuati; Nurhayati, Ely; Suyana, Hilma; Noviyanti, Cahyani Rahma
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.26228

Abstract

Abstrak Pelatihan kewirausahaan E-Commerce sebagai Peluang Usaha di Era Digital ini dirancang untuk memperkuat kapasitas pemuda-pemudi desa kadumaneuh dalam menghadapi perubahan serta memanfaatkan peluang ekonomi yang berkembang di era digital. Kurangnya pemahaman pemuda pemudi mengakibatkan mereka kesulitan untuk memanfaatkan peluang bisnis yang ada di era digital, Tim PKM dari Universitas Yarsi menyelenggarakan pelatihan ini agar membekali pemuda pemudi dengan pengetahuan dan keterampilan yang relevan dalam e-commerce agar pemuda-pemudi desa lebih siap bersaing dan berinovasi. Masyarakat dan para pemuda pemudi, serta prangkat Desa yang berjumlah 20 orang berpartisipasi dalam pelatihan ini terlibat secara aktif melalui metode yang meliputi ceramah, diskusi, dan praktik. Hasil dari kegiatan PKM menunjukkan bahwa nilai Pre-Test mencapai 43%, sementara setelah pelatihan dilaksanakan, nilai Post-Test meningkat menjadi 98%. Hal ini menandakan adanya peningkatan pengetahuan yang signifikan di kalangan pemuda-pemudi desa, di mana hampir seluruh peserta telah memahami konsep kewirausahaan, bisnis digital, serta E-Commerce. Diharapkan, program ini tidak hanya meningkatkan kesejahteraan individu peserta, tetapi juga berdampak positif terhadap pertumbuhan ekonomi lokal dengan memanfaatkan digitalisasi sebagai penggerak utama dalam pengembangan usaha di desa. Kata kunci: kewirausahaan; sosial media; e-commerce. Abstract E-Commerce entrepreneurship training as a Business Opportunity in the Digital Era is designed to strengthen the capacity of kadumaneuh village youth in facing changes and utilizing economic opportunities that develop in the digital era. The lack of understanding of young people makes it difficult for them to take advantage of business opportunities that exist in the digital era, the PKM Team from Yarsi University organized this training to equip young people with relevant knowledge and skills in e-commerce so that village youth are better prepared to compete and innovate. The community and young people, as well as village officials totaling 20 people participated in this training were actively involved through methods including lectures, discussions, and practices. The results of the PKM activities showed that the Pre-Test score reached 43%, while after the training was carried out, the Post-Test score increased to 98%. This indicates a significant increase in knowledge among the village youth, where almost all participants have understood the concepts of entrepreneurship, digital business, and E-Commerce. It is hoped that this program will not only improve the welfare of individual participants, but also have a positive impact on local economic growth by utilizing digitalization as the main driver in business development in the village. Keywords: entrepreneurship; social media; e-commerce