Laporan keuangan berfungsi untuk mengkomunikasikan data keuangan dengan aktivitas perusahaan kepada pihak-pihak yang berkepentingan. Pihak yang berkepentingan tidak hanya manajemen tetapi juga otorisasi pajak, perbedaan kepentingan dan informasi tersebut mengakibatkan manajemen untuk melakukan strategi dalam mengolah data akuntansi yang dihasilkan. Manajemen laba merupakan salah satu cara dalam melakukan strategi pengolahan data akuntansi, melalui perencanaan pajak dan asset pajak tangguhan dalam laporan keuangan. Pada penelitian ini sampel yang digunakan adalah perusahaan telekomunikasi dan konstruksi sebanyak 7 perusahaan dengan data laporan keuangan periode 2013 – 2017 melalui teknik purposive sampling. Metode pengolahan data menggunakan analisis deskriptif statistic dengan alat analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, (2) Aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan (3) perencanaan pajak dan asset pajak tangguhan secara simultan tidak berpengauh terhadap manajemen laba.
Efforts to alleviate unemployment and poverty must be done comprehensively, cover various aspects of community life, and be implemented in an integrated manner. The research aims to explain the relationship between variables directly, indirectly, and as a whole, to find out how much influence the minimum wages, education, and inflation rates on unemployment and poverty. The analytical approach through panel analysis based on the panelcommon effect in 2015-2019 in 5 regions (West, Central, South, East, and North Borneo Island). Empirical findings state that minimum wages have a negative and significant effect on unemployment, while education has a positive and significant effect on unemployment, and inflation rates have a positive and not significant effect on unemployment. Unemployment has a positive and insignificant effect on poverty. Minimum wages have a negative and insignificant effect on poverty through unemployment, while education and inflation rates are both positive and not significant effects on poverty through unemployment. An increase in the informal sector is needed to reduce unemployment and poverty because the informal sector is the main solution to address this problem.
The business development undertaken by this partner group includes several issues. Problems related to the development of marketing activities that have been carried out so far and want to change the marketing concept from online to offline. Although constrained by the limited location of store stock from each coffee partner, they still want to innovate directly through the idea of a tavern. The concept of business planning and product innovation is not yet understood as a tool that effectively recognizes business potential through on-going shop innovation. Marketing problems through other promotional media and cooperation. The method of implementation used to obtain solutions and target outcomes set, through training, technical guidance, and assistance. In the implementation of a team with experts who are experts in their fields, determine the stages and procedures in getting solutions to problems faced by partners, so partners can develop into sustainable businesses, and have competitiveness. The community activity program plan is carried out for 8 months starting from the preparation, implementation, monitoring, and evaluation, presentation, and reporting of activities and writing of publications in International Standard Serial Number (ISSN) journals, national seminar proceedings, and training modules for the implementation of activities.
Dewasa ini, dominasi industri pariwisata telah menarik antusias para pengunjung. Menariknya, sektor tersebut juga tidak kalah pentingnya berkontribusi pada keberlanjutan sosial dan ekonomi lokal. Prioritas penelitian ini berutujuan untuk menguji determinasi antara pemasaran eksperiensial dan kualitas pelayanan terhadap minat beli ulang. Teknik verifikatif berbasis pendekatan kuantitatif-deskriftif mendukung instrumen pengujian. Sampel dikembangkan melalui metode non-probability sampling yang melibatkan 100 informan yang berkunjung di Kampung Tulip secara insidental. Metode analisis data diterapkan dengan analisis jalur (path analysis). Temuan menjelaskan beberapa poin penting mengacu relevansi hipotesis. Secara parsial, pemasaran eksperiensial akan berpengaruh terhadap minat beli ulang sebesar 34,4%. Adapun kualitas pelayanan berpengaruh terhadap minat beli ulang mencapai 29,1%. Disamping itu, terkait pengaruh secara simultan antara pemasaran eksperiensial dan kualitas pelayanan terhadap minat beli ulang diperoleh 63,5%. Pemasaran eksperiensial dan kualitas pelayanan sebagai aspek pendorong minat beli pengujung perlu diperluas dalam rangka kontribusi praktis dan akademis. Pekerjaan besar lanjutan menanti untuk memperbaiki kelemahan penelitian.
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