Repository UASN

Pajak merupakan salah satu penerimaan negara yang pada umumnya digunakan untuk pembiayaan negara dan juga pembangunan nasional dan tentunya bertujuan untuk meningkatkan kesejahteraan masyarakat. Faktanya, karena tarif pajak yang tinggi atau faktor lainnya, wajib pajak enggan membayar pajak. Faktanya, kasus penggelapan pajak sering ditemukan. Oleh karena itu diperlukan perencanaan pajak. Dengan perencanaan pajak, wajib pajak dapat membayar pajak dengan lebih efisien dengan tetap mematuhi peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui perencanaan pajak yang efektif dan efisien dalam pemotongan PPh Pasal 21 untuk meminimalkan pengeluaran PPh. Penelitian ini merupakan penelitian deskriptif dengan metode kualitatif yang menyajikan gambaran obyektif tentang keadaan sebenarnya dari objek yang diteliti. Subyek penelitian ini adalah PT LSM yang merupakan badan usaha koperasi karyawan. Penelitian ini mengguna

This study was conducted to determine whether good corporate governance has a significant influence on tax avoidance of manufacturing companies in the consumer goods industry sector that have been listed on the Indonesia Stock Exchange in 2021. In this study, the good corporate governance variabel is indicated by institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee. Meanwhile, the tax avoidance variable is not indicated by other indicators. Tha samples used in this study were 79 companies using purposive sampling method. The data analysis method used is descriptive statistical analysis and classical assumption test while the hypothesis is tested using multiple linear regression analysis. The results obtained for this study are that institutional ownership has a negative and insignificant effect on tax avoidance, the board of directors has a negative and insignificant effect on tax avoidance, the board of commissioners has a negative and insignificant effect on tax avoidance,but the independent board of commissioners has a positive and insignificant effect on tax avoidance, while the audit committee also has a negative and insignificant effect on tax avoidance. Simultaneously (togather) institutional ownership, board of directors, board of commissioners, independent board of commissioners and audit committee have no effect on tax avoidance.   Keywords : Good Corporate Governance, Institutional Ownership, Board Of Directors, Board of Commissioners, Independent Board of Commissioners, Audit Committee and Tax Avoidance.

Penelitian ini bertujuan untuk mengetahui pengaruh rasio solvabilitas terhadap rasio profitabilitas pada PT.Kimia Farma (Persero) Tbk dari tahun 2012-2018. Variabel dependen yang digunakan dalam penelitian ini adalah return on asset, sedangkan variabel independen nya adalah debt to asset ratio, debt to equity ratio dan longterm debt to equity ratio. Berdasarkan hasil analisis data menunjukkan bahwa debt to asset ratio tidak berpengaruh signifikan terhadap return on asset. Debt to equity ratio berpengaruh signifikan terhadap return on asset. Longterm debt to equity ratio berpengaruh signifikan terhadap return on asset. Secara simultan tidak terdapat pengaruh signifikan antara debt to asset ratio, debt to equity ratio dan longterm debt to equity ratio terhadap return on assetKata kunci; Rasio Solvabilitas, Rasio ProfitabilitasPENDAHULUANPerekonomian mengalami perubahan dan persaingan bisnis yang semakin kuat dari tahun ketahun yang selalu membuat para manajer terus meningkatkan profitabilitas perusahaannya dengan cara mengembangkan dan menjalankan usahanya. Oleh karena itu, perusahaan membutuhkan dana yang sangat besar agar bisa meningkatkan profit perusahaannya. Kimia Farma adalah perusahaan bisnis komersial yang fokus dalam meneliti, mengembangkan dan mendistribusikan obat, terutama dalam hal kesehatan. Kebanyakan    

In recent years, the integration of Big Data Analytics (BDA) into the auditing process has emerged as a transformative force, enhancing decision-making capabilities and improving the detection of material misstatements. This qualitative study employs a literature review methodology to explore the role of BDA in the auditing field. By analyzing existing research, the study identifies key themes related to the application of BDA in audit practices, including data collection, analysis techniques, and the impact on auditor judgment. The findings indicate that BDA facilitates a more comprehensive assessment of financial data, enabling auditors to identify anomalies and trends that may indicate misstatements. Furthermore, the study highlights theimportance of auditor training in utilizing BDA tools effectively, ensuring that they can interpret complex data sets accurately. The research concludes that while the adoption of BDA presents challenges, such as data privacy concerns and the need for technological infrastructure, its potential to enhance audit quality and efficiency is significant. By leveraging BDA, auditors can improve their decision-making processes, ultimately leading to more reliable financial reporting. This study contributes to thegrowing body of knowledge on the intersection of technology and auditing, providing insights for practitioners and researchers alike.Vol 2 No 1 2025|| E-ISSN 3047-8286SIDE: Scientifict Development Journal

The objective of the study was to empirically test the effect of growth, tangibility, firm size, business risk, liquidity, profitability, corporate tax rate and non-debt tax shield on debt policy in the food and beverage sector companies listed on the Indonesia Stock Exchange over the period from 2005 to 2013. Previous research on this topic was reviewed in order to provide context for the current study. Purposive sampling was utilized as a sampling technique, and seven companies were selected based on predefined criteria. Panel data regression with a fixed effect model was applied to analyze the data, with the objective of testing the hypothesis. The findings indicated that growth, tangibility, firm size, liquidity, profitability, and non-debt tax shield were significant determinants of debt policy. In contrast, business risk and corporate tax rate were found to exert a limited influence on debt policy.

The purpose of this research is to analyze the influence of empowerment, interpersonal communication job involvement, onperformanceemployee’s performance, through work motivations. Sample in this research totaled 101 employee’s. Sampling techniques using census method with saturated sampling technique, so the whole population is used as a sample.Variable this research consisting empowerment, interpesonal communication, job involvement, work motivation, employee’s performance. Data collection methods used were questionnaires. Analysis of the data used is multiple linear regression analysis and path analysis using SPSS 24. The results showed direct influence on employee’s performance indicates empowerment and job involvement are supported, but for interpesonal communication is not supported. The Results of research indirect effect on employee’s performance through work motivation showed empowerment dan job involvement are not supported, but interpersonal communication supported. This research is expected to be beneficial for PT. Leo Hupindo to improve employee performance. Key words: Empowerment; Interpesonal Communication; Job involvement; Work Motivation; Employee’s Performance

The purpose of this study was to assess the company financial performance of PT. Indofood CBP Sukses Makmur, Tbk using financial ratio analysis for the period 2016-2018. The financial ratios used are liquidity, solvency, and profitability. This type of research is a case study. Data collection techniques used are documentation and literature. The results of this study indicate that the liquidity ratio in 2016-2018 can be seen from the current ratio, which is good. The quick ratio in 2016 and 2017 results are good, while in 2018 it is not good. The cash ratio in 2016-2018 are good. The solvency ratio measured using DAR in 2016 and 2017 are not good while in 2018 is good. The DER in 2016-2018 is good. ROA profitability ratio in 2016-2018 results are not good, ROE in 2016-2018 results are not good, GPM in 2016-2018 results are good, and NPM in 2016-2018 results are not good, OPM in 2016-2018 results are not good, and ROA in 2016- 2018 results are not good. Keywords: Liquidity , Solvency, Profitability Ratios.

This community service program aims to introduce, train, and empower the residents of Bonandolok III Village in maggot cultivation as an alternative source of homemade livestock feed while also creating opportunities for additional income. The program involves socialization, hands-on training, and mentoring on maggot farming techniques using organic waste, which contributes to reducing environmental problems and providing sustainable feed for poultry and fish. The participants were guided through the cultivation process, maintenance, and harvesting of maggots, as well as strategies for marketing the products. The results indicate increased knowledge, skills, and motivation among the participants to engage in maggot farming, with potential to improve household income and support local economic growth. This initiative demonstrates that maggot cultivation can be a practical and eco-friendly solution for rural communities to enhance their livelihoods.

The purpose of this research is to analyze the effect of Determinant ofmotivation on employee performance. This type of research is a type of descriptive quantitative research. Sources of data of this study include primary data and secondary data. Data analysis techniques used are classical assumption test which includes normality test, multicollinearity test, and heteroscedasticity test, multiple linear regression, coefficient of determination (r2), and hypothesis test which includes t-test and F test. The result of this research shows that motivation by job design and empowering significant influence on employee performance Keywords:  Motivation, Employee Performance

This study aims to analyze the influence of education level, financial literacy, and financial planning on the consumer behavior of maritime students. The background of this study is the high level of uncontrolled consumption among students, particularly in maritime education environments, which is often not balanced by adequate financial management skills. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to maritime students from various educational levels. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects of independent variables on consumer behavior. The results showed that financial literacy and financial planning had a negative and significant effect on consumer behavior, while education level showed no significant effect. This finding indicates the importance of increasing financial literacy education and financial planning awareness in reducing student consumer behavior.

This financial literacy outreach and training activity aims to increase public understanding of the importance of wise and sustainable personal and family financial management. Financial literacy is the ability to understand and manage finances effectively, including knowledge of financial planning, debt management, investment, and financial protection. This activity targets various segments of society, particularly students, MSME owners, and housewives who currently have limited access to financial information and education. The training methods included interactive lectures, financial management simulations, group discussions, and case studies. The results of this activity demonstrated an increase in participants' understanding of the basic concepts of financial literacy and positive changes in their daily financial behavior. It is hoped that this activity will encourage a more financially aware community capable of making sound financial decisions for a better future.

Discipline, Innovation, and Work Environment were examined in this study to see how they affected employee performance at the Simalungun District Forest Service. The study’s participants and sample were Dinas Kehutanan Kabupaten Simalungun’s State Civil Servant (ASN) employees, and questionnaires were distributed to up to 106 of them using quantitative methods and data collection procedures. Work environment, discipline, and innovation are the dependent and independent factors, respectively (Employee Performance). The Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test) and Hypothesis Testing are both used to assess testing instruments’ validity and reliability (Coefficient of Determination R2, F test, t-test). Fcount>Ftable (2.533> 2.30), according to this study, indicates that the independent variable (X) has an impact on the dependent variable (Y). The discipline variable (X1) has only a little effect on employee performance when the tcount ttable is (1.5081.983). (Y). A partial absence of influence on employee performance (Y) is found for the innovation variable (X2) when the value is set to tcountttable (-0.9541.983). Work environment (X3) has just a limited impact on employee performance (Y) when using tcountttable (-1.8631.983).