The development of computerized accounting technology made the addition of accounting software developed. Everyone who is involved in the field of accounting is required to be able to operate computerized accounting. Accurate is one of the most frequently used apps by many companies in Indonesia, this can be seen from the number of job vacancies with criteria able to operate accurate. The purpose of this training was to improve the competence of computerized accounting, especially accurate. Not all vocational students recognize accurate as a practical and easy to operate application. Accurate is very important to be mastered by vocational students so they have value added to compete in the world of work. This training was part of community service. SMK Yapin was a school that is the target of training activities. The training provided includes: knowledge of features in the accurate software, initial database preparation in accurate software using advanced preparation, data entry process in sales module, data entry process in purchasing module, data entry process in cash module, bank and general journals, also checking the financial statements. The training was conducted in one day and divided into two sessions. The conclusion was that the training was very successful and add insight and skills for teachers and students of SMK Yapin.
The purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                      Keywords: Financial Distress, Leverage, Going Concern Audit Opinion Â
Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfokus pada permasalahan mitra berupa kurangnya kemampuan dalam menyusun dan menyajikan laporan keuangan sesuai Standar Akuntansi Keuangan (SAK) yang tepat. Tujuan pelatihan ini adalah untuk meningkatkan pemahaman peserta dalam membuat laporan keuangan yang tepat agar mampu menjadi dasar pengambilan keputusan internal dan menjadi instrumen pengajuan kredit modal usaha. Metode yang digunakan adalah service learning yang memuat tiga tahapan berupa persiapan, pelaksanaan dan evaluasi dimana pada tahapan pelaksanaan menggunakan pendekatan Participatory Action Research (PAR). Tahap evaluasi yang dilakukan berupa penilaian tingkat pemahaman melalui hasil pre test dan post test. Mitra pelatihan adalah 32 orang pengusa muda di sektor UMKM dan start-up kreatif yang tergabung dalam himpunan pengusaha muda desa Jatireja-Cikarang. Setelah dilakukan serangkaian pelatihan, hasil yang diperoleh adalah peningkatan pemahaman materi dan kemampuan teknis terkait penyusunan laporan keuangan sesuai SAK sebesar rata-rata 68%. Selain itu, tingkat kepuasan mitra pada pelatihan ini mencapai 87% menyatakan sangat puas.Abstract: This training activity is a form of community service that focuses on partner problems in the form of a lack of ability to prepare and present financial reports according to appropriate Financial Accounting Standards (FAS). The purpose of this training is to increase participants' understanding in making appropriate financial reports so that they can become the basis for internal decision making and become an instrument for applying for business capital loans. The method used is service learning which contains three stages in the form of preparation, implementation and evaluation where the implementation stage uses a Participatory Action Research (PAR) approach. The evaluation phase is carried out in the form of an assessment of the level of understanding through the results of the pre-test and post-test. The training partners are 32 young entrepreneurs in the MSME sector and creative start-ups who are members of the Jatireja-Cikarang village young entrepreneur association. After conducting a series of training, the results obtained were an increase in understanding of the material and technical skills related to the preparation of financial reports in accordance with SAK by an average of 68%. In addition, the level of partner satisfaction in this training reached 87%, stating they were very satisfied.
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, capital intensity, beban iklan, dan gender diversity terhadap agresivitas pajak. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel penelitian yang digunakan yaitu 98 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif, dengan analisis regresi data panel. Hasil penelitian yang didapatkan yaitu profitabilitas berpengaruh positif terhadap agresivitas pajak, capital intensity berpengaruh negatif terhadap agresivitas pajak, sedangkan transfer pricing, beban iklan, dan gender diversity tidak berpengaruh terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Beban Iklan, Capital Intensity, Gender Diversity, Profitabilitas, Transfer Pricing
This research aims to analyze the effect of transfer pricing, profitability, capital intensity, and advertising expense on tax aggressiveness with gender diversity as a moderating variable. The population of this research is the manufacturing sector companies listed on the Indonesia Stock Exchange for 2017-2019. The research sample used is 98 companies in the manufacturing sector which were selected based on the purposive sampling method. The research method used is a quantitative method, with panel data regression analysis. The results of this research were that profitability had a positive effect on tax aggressiveness, the capital intensity had a negative effect on tax aggressiveness. In contrast, transfer pricing and advertising expenses did not affect tax aggressiveness. Gender diversity as a moderator was only able to moderate the effect of profitability on tax aggressiveness.
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