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All Journal Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research
Djatnicka, Erlina
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Pelatihan Penggunaan Aplikasi Pencatatan Keuangan Berbasis Excel Djatnicka, Erlina; Wulandari, Dian Sulistyorini; Kustina, Lisa
Jurnal Pelita Pengabdian Vol. 2 No. 2 (2024): Juli 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i2.4780

Abstract

Kegiatan pelatihan penggunaan aplikasi pencatatan keuangan berbasis Excel untuk Usaha Mikro, Kecil, dan Menengah (UMKM) bertujuan untuk meningkatkan kemampuan pengelolaan keuangan para pengelola UMKM. Pelatihan ini mencakup serangkaian sesi yang memberikan pengetahuan dasar mengenai keuangan serta cara menggunakan Excel untuk mencatat transaksi keuangan, menyusun laporan keuangan, dan mengelola arus kas secara efektif. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam keterampilan teknis peserta dalam menggunakan Excel, yang berkontribusi pada efisiensi dan akurasi pencatatan keuangan mereka. Selain itu, pelatihan ini juga membantu peserta memantau keuangan usaha mereka dengan lebih baik dan membuat keputusan bisnis yang lebih informasional. Meskipun beberapa peserta menghadapi tantangan awal dalam mengoperasikan Excel, dukungan berkelanjutan dan pelatihan lanjutan diharapkan dapat mengatasi hambatan tersebut. Kesimpulannya, pelatihan ini memberikan dasar yang kuat bagi UMKM untuk meningkatkan pengelolaan keuangan mereka dan mempersiapkan diri untuk akses pendanaan eksternal.
Sector-Specific Strategies: How Consumer Goods Companies Navigate Tax Avoidance Djatnicka, Erlina; Sulistyorini Wulandari, Dian; Dayanti, Iis
Journal of International Multidisciplinary Research Vol. 2 No. 9 (2024): September 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr901

Abstract

This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Co-Authors Dayanti, Iis Kustina, Lisa Sulistyorini Wulandari, Dian Wulandari, Dian Sulistyorini