The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable production costs and business costs can explain the company's profit by 89% the rest is influenced by other variables not included in this study.
ABSTRAKPerkembangan teknologi informasi dan komunikasi di era zaman serba digital dan visual saat ini, pelaku usaha harus memahami dan memiliki keterampilan dalam hal penggunaan teknologi informasi dan komunikasi. Agar kegiatan promosi melalui mediasosial menjadi lebih efektif dan efisien diperlukan tampilan produk secara visual (promosi, dan kemasan) yang menarik. Keterbatasan keterampilan menggunakan aplikasi desain grafis untuk bisnis menjadi salah satu alasan untuk pengabdian kepada masyarakat ini dilakukan. Selain memberikan pemahaman mengenai pentingnya desain grafis untuk bisnis di zaman serba digital saat ini para peserta juga memperoleh peningkatan keterampilan dalam mendesain hal kemasan, materi media sosial dan logo untuk usaha. Hasil dari pengabdian ini didapatkan adanya peningkatan pengetahuan dan kemampuan mahasiswa dalam hal mengoperasikan aplikasi desain seperti Canva untuk kebutuhan desain kemasan, logo, maupun tujuan promosi di media social. Pelatihan desain grafis untuk kebutuhan kewirausahaan seperti ini sangat penting dilakukan untuk mahasiswa, selain dapat meningkatkan kreatifitas dalam hal desain dan promosi usaha juga bisa menjadi peluang bisnis bagi mahasiswa untuk menyediakan jasa desain kepada para pelaku bisnis. Berdasarkan evaluasi yang dilakukan, penulis menyarankan untuk pelaksanaan pelatihan dimasa yang akan datang dapat dilakukan dalam waktu yang lebih panjang dikarenakan pelaksanaan yang telah dilakukan selama 2 hari masing-masing 3 jam per hari dirasa belum cukup untuk membahas materi dan pelaksanaan praktek secara keseluruhan. Kata kunci: bisnis; UMKM; desain grafis. ABSTRACTThe development of information and communication technology in the current digital and visual era, entrepreneurs must understand and have skills in the use of information and communication technology. In order for promotional activities through social media to be more effective and efficient, an attractive visual product display (promotion and packaging) is required. The limited skills of using graphic design applications for business are one of the reasons for this community service to be carried out. In addition to providing an understanding of the importance of graphic design for businesses in today's digital era, the participants also gained increased skills in designing packaging, social media materials and logos for businesses. The results of this service showed an increase in students' knowledge and abilities in terms of operating design applications such as Canva for packaging design needs, logos, and promotional purposes on social media. Graphic design training for entrepreneurial needs like this is very important for students, besides being able to increase creativity in terms of design and business promotion, it can also be a business opportunity for students to provide design services to business people. Based on the evaluation carried out, the authors suggest that the implementation of future training can be carried out in a longer time because the implementation that has been carried out for 2 days each 3 hours per day is deemed not sufficient to discuss the material and overall practice implementation. Keywords: business; MSMEs; graphic design.
ABSTRAK Insentif pajak adalah kebijakan perpajakan yang diberikan oleh pemerintah kepada wajib pajak tertentu baik individu atau organisasi yang mendukung pemerintah, yang digunakan dalam memberikan dorongan dan kemudahan bagi wajib pajak agar tetap patuh dalam menjalankan kewajiban perpajakannya baik sekarang maupun di masa mendatang. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman bagi umkm atas kewajiban perpajakannya. Pelatihan yang diberikan dalam kegiatan ini Pemerintah berharap usaha UMKM dapat makin berkembang ke depannya seiring dengan adanya fasilitas perpajakan tersebut yang juga diiringi dengan administrasi perpajakan yang makin baik. Kegiatan pengabdian ini diikuti oleh 25 peserta umkm yang menjalankan usaha atas nama perorangan atau pribadi. Metode yang digunakan dalam kegiatan pengabdian ini adalah pelatihan. Setelah diadakannya pelatihan, dapat diketahui bahwa tingkat pemahaman peserta mengalami peningkatan. Hal ini dibuktikan dengan mambandingkan hasil pretest dan post-test peserta. Peserta dengan pemahaman baik meningkat dari 20% menjadi 72%, peserta dengan pemahaman cukup menurun dari 20% sebesar 16% dan peserta dengan pemahaman kurang menurun dari 60% menjadi 12%. Kata Kunci: Insentif Pajak, Pph Final, UMKM ABSTRACT Tax incentives are tax policies provided by the government to certain taxpayers, both individuals or organizations that support the government, which are used to provide encouragement and convenience for taxpayers to remain compliant in carrying out their tax obligations both now and in the future.The purpose of this community service activity is to increase MSME's understanding of their tax obligations. The training provided in this activity, the Government hopes that MSME businesses can further develop in the future along with the existence of these tax facilities which are also accompanied by better taxation. This service activity was attended by 25 umkm participants who run businesses on their own or private behalf. The method used in this service activity is training. After the training, it can be seen that the level of understanding of the participants has increased. This is evidenced by comparing the results of the participants' pretest and posttest. Participants with good understanding increased from 20% to 72%, participants with sufficient understanding decreased from 20% by 16% and participants with less understanding decreased from 60% to 12%. Keywords: Tax Incentives, Final Income Tax, MSMEs
The purpose of this study was to determine whether the Nurul Hidayah Kepahyang Islamic Boarding School had implemented financial recording and reporting based on the Accounting guidelines of Islamic Boarding Schools. The research method used in this study is a qualitative research method. The data used in this study are primary and secondary data with data collection in the form of observations, interviews and documentation. The data analysis method used is data reduction, data presentation and conclusions from the preparation of financial statements for the last three years. Based on the analysis that has been carried out, the Nurul Hidayah Islamic Boarding School has implemented Islamic Boarding School Accounting Guidelines, although technically it is still assisted by external parties. However, in operational activities up to the process of preparing financial reports, Islamic boarding schools have not used Islamic banks considering that Islamic boarding schools are Islamic-based educational institutions.
This study aims to empirically prove the effect on the timely submission of financial statements of real estate and property companies listed on the IDX. The sampling technique in this study used a purposive sampling technique. The data analysis technique used is Descriptive Statistics, Normality Test, Heteroscedasticity Test, Multicollinearity Test, Hypothesis T Test, Hypothesis F Test, and Coefficient of Determination Test. This study uses SPSS version 25. The results of this study conclude that company size affects the timeliness of submitting financial statements, profitability affects the timeliness of submitting financial statements, leverage affects the timeliness of submitting financial statements, liquidity affects the timeliness of submitting financial statements. Company size, profitability, leverage and liquidity simultaneously affect the timeliness of financial report submission.
ABSTRAKTujuan diadakannya pengabdian ini guna memberikan penyuluhan kepada setiap individu maupun ibu rumah tangga dilingkungan desa. Survei berdasarkan data dari Otorisasi Jasa Keuangan ditahun terakhir menunjukkan bahwa indeks literasi keuangan untuk Wanita masih tergolong rendah dibandingkan dengan laki-laki. Literasi keuangan ini menunjukkan kecakapan hidup di abad 21 yang harus dikuasai individu dan masyarakat agar tercapainya taraf hidup yang lebih baik. Kegiatan pengabdian masyarakat ini bertujuan untuk membekali ibu rumah tangga dengan literasi keuangan agar dapat terwujudnya ketahanan keuangan keluarga khususnya pada masa pandemic covid-19. Metode pelaksanaan dengan penyuluhan disertai diskusi interaktif. Sasarannya adalah kalangan ibu-ibu rumah tangga di Desa Sembawa Kabupaten Banyuasin. Persoalan yang timbul saat diskusi adalah persoalan sikap dan perilaku keuangan anak-anak mereka yang berstatus pelajar, mahasiswa, dan pemuda lajang berupa perilaku pembelanjaan yang berlebihan, belum memahami perencanaan keuangan yang benar, dan belum paham mengenai skala prioritas kebutuhan primer, sekunder, dan tersier. Tim memberikan solusi tentang makna uang yang benar, disiplin menabung, dan perlunya membuat perencanaan keuangan yang benar agar tercapainya ketahanan keuangan individu dan keluarga. Pengabdian ini telah membuka pemikiran dan kesadaran para ibu rumah tangga akan pentingnya literasi keungan dalam kehidupan keluarga. Dengan literasi keuangan yang disosialisasikan ini dapat menumbuhkan sikap dan dasar dalam membangun ketahanan keuangan keluarga. Kata Kunci : ketahanan; keuangan keluarga; literasi keuangan. ABSTRACTThe purpose of this service is to provide counseling to every individual and housewife in the village environment. A survey based on data from the Financial Services Authority in the last year shows that the financial literacy index for women is low compared to men. This financial literacy shows life skills in the 21st century that must be mastered by individuals and society in order to achieve a better standard of living. This community service activity aims to equip housewives with financial literacy so that family financial resilience can be realized, especially during the COVID-19 pandemic. The implementation method is counseling accompanied by interactive discussions. The targets are housewives in Sembawa Village, Banyuasin Regency. The problems that arise during the discussion are the financial attitudes and behavior of their children who are students, college students, and single youths in the form of excessive spending behavior, do not understand proper financial planning, and do not understand the priority scale of primary, secondary, and tertiary needs. . The team provides solutions about the true meaning of money, the discipline of saving, and the need to make the right financial planning in order to achieve individual and family financial resilience. This dedication has opened the minds and awareness of housewives to the importance of financial literacy in family life. With financial literacy that is socialized, it can grow attitudes and bases in building family financial resilience. Keywords : resilience; Family finance; financial literacy.
This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk in 2017-2019. The data used is secondary data sourced from the company's financial statements. Qualitative descriptive analysis techniques are applied in this research. To analyze working capital turnover using several measurement methods, namely cash turnover (CTO), account receivable turnover (ARTO), inventory turnover (ITO), and net working capital (NWC). Meanwhile, to analyze the liquidity ratio, researchers consider the current ratio (CR). The results of the study prove that during the observation period the working capital turnover rate of PT. Pinago Utama Tbk based on cash turnover experienced a downward movement by an average of 26.17 times, but the working capital turnover rate based on account receivable turnover increased by an average of 5.29 times, then the working capital turnover rate was successively based on inventory turnover. and net working capital turnover experienced fluctuating movements with an average of 11.27 times and 5.073 times. The results also show the level of liquidity of PT. Pinago Utama Tbk during the observation period as seen from the current ratio showed a fluctuating movement with an average of 125%.
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