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PENGARUH LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE: (Studi Pada Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2021)
Tujuan dilakukannya riset ini ialah guna mengetahui pengaruh leverage, capital intensity, dan inventory intensity terhadap tax avoidance. Populasi yang dipakai di riset ini yakni industri barang konsumsi yang terdaftar di BEI tahun 2017-2021 sebanyak 65 perusahaan. Sampel dalam riset ini diambil dengan teknik purposive sampling sehingga didapatkan sampel sebanyak 20 perusahaan. Riset ini merupakan jenis riset kuantitatif. Riset ini mempergunakan jenis data sekunder yakni berupa laporan tahunan d...
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Pengolahan Tanaman Tebu Sebagai Pembuatan Gula Merah Di Desa Buter Balik, Kecamatan Kute Panang, Kabupaten Aceh Tengah
Agung Rida Ilahi
; Cut Julita
; Lili Rahmayanti
; Fatimah Fatimah
; Sofi Imamah Banurea
; Mahmud Basuki
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 2
, No 3
(2023)
Buter Balik Village, Kute Panang District, located in Central Aceh District, has fertile land and the majority of the people are farmers. Buter Balik Village has several community livelihoods, including coffee, chili, avocado, sugarcane, and so on. Most of the people in the village have sugarcane plantations on average. The community cultivates their own sugarcane plantations without depending on other people or outside the area. The community also processes the sugarcane plants themselves into...
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Pembuatan Nomor Induk Berusaha (NIB) Sebagai Upaya Penguatan Usaha Bagi UMKM Di Desa Sumur Mati
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 2
, No 3
(2023)
The government made a policy where MSME actors were expected to have complete and legal licensing documents. Of the 10 MSME actors listed by the UMKM coordinator in Sumurmati Village, all of them have not been registered and have a Business Identification Number (NIB). Therefore, with the KKN-T MBKM Group 62 UPN "Veteran" East Java in Sumurmati Village, as a form of service to the community, KKN-T MBKM Group 62 created a program where these students will help MSME actors in Sumurmati Village to...
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Kemampuan Menulis Paragraf Aksara Jawa Menggunakan Metode Cycle Learning Kelas XI SMKN 1 Sayung Demak Tahun Ajaran 2022
JISABDA: Jurnal Ilmiah Sastra dan Bahasa Daerah, serta Pengajarannya
Vol 4
, No 2
(2023)
This study was motivated by the lack of ability of students of class XI RPL SMKN 1 Sayung in writing Javanese characters in Javanese subjects. Related to the formulation of the problem, the research examines a problem, namely how is the ability of students to write a paragraph using Javanese characters in class XI RPL SMKN 1 Sayung? This study aims to describe the results of the ability to write a paragraph using Javanese characters in class XI RPL SMK Negeri 1 Sayung 2022. This research is incl...
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Responsibility of Pioneer Airlines for the Damage or Loss of Goods Transported in the Event of an Accident
Wacana Hukum
Vol 29
, No 1
(2023)
The presence of innovative cargo air transportation plays a significant role in meeting the transportation needs of individuals residing in remote and underdeveloped regions, commonly referred to as 3T areas, in Indonesia. The primary objective of pioneering air transport is to mitigate the adverse effects of price disparities on the residents of the 3T region. Nevertheless, the implementation of pioneering cargo air transport has faced numerous challenges in reality, leading to a higher inciden...
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Indonesia's New Criminal Code and Its Implication Of International Treaties of Human Rights Commitment in Indonesia
Jurnal Penelitian Serambi Hukum
Vol 16
, No 02
(2023)
On the 6th of December 2022, the Indonesian Parliament officially signed the new Indonesian Criminal Code. Although it was signed, the problem is the new Indonesian Criminal Code is still widely rejected by some people in Indonesia one of the reasons is the new Criminal Code decreases democracy and human rights in Indonesia. Indonesia like any other nation had signed several international treaties that focused on human rights, democracy and transparency. The question is the new Indonesian New Cr...
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Abrasion Disaster Mitigation Efforts at Naras Beach, North Pariaman District
Journal of Geography Science and Education
Vol 5
, No 1
(2023)
Abrasion is a process of eroding the beach by sea waves and ocean currents which are destructive. In the coastal area of Naras, North Pariaman District, there was abrasion which had an impact on the people in the coastal area. The purpose of this study was conducted to determine the form of disaster mitigation carried out by the community in the Naras coastal area. This research was conducted using a qualitative descriptive approach. Data collection techniques were carried out by field observati...
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Environmental Information System for Disaster Risk Management at Kota Surakarta
Sunarhadi, R. Muhammad Amin
; Setyono, Prabang
; Kusumaningrum, Lia
; Kurniaaji, Bayu
; Ally, Haydar
; Ahsani Taqwim, Muhammad Hanif
; Ulhaq Fil'ardiani, Nida
; Achmad Zaky, Fadhil
; Abdul Jabbar, Sa'ad
Journal of Geography Science and Education
Vol 5
, No 1
(2023)
Through this activity, disaster volunteers in Surakarta City can conduct disaster risk reduction (DRR) efforts based on ecosystem data and information management. Climate change has an increasing impact on ecosystems, resulting in environmental damage, thereby increasing the intensity of disaster events that need to be studied and monitored. Managing this disaster risk data and information requires using an environmental information system for ecosystem-based disaster risk reduction (ECO-DRR). T...
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STRATEGI PENGEMBANGAN GEMBILI (Dioscorea sp.) KOMODITAS PANGAN LOKAL DI KABUPATEN SUKOHARJO, JAWA TENGAH
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 7
, No 2
(2023)
AbstrakPengeanekaragaman pangan perlu menjadi perhatian dalam mencapai ketahanan pangan. Pengembangan komoditas lokal dari jenis umbi merupakan salah satu upaya alternatif sumber pangan selain beras. Penelitian strategi pengembangan komoditas gembili (Dioscorea sp.) memiliki tujuan menganalisis kekuatan (strengths), kelemahan (weaknesses), peluang (opportunities), dan ancaman (threats) dari faktor eksternal dan internal budidaya, panen, pasca panen, dan pemasaran gembili dengan metode analisis S...
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PEMILIHAN SUPPLIER PADA PT MITRA DESA PAMARICAN (PENDEKATAN ANALYTICAL HIERARCHY PROCESS)
Pebriana, Apdan
; Unang, Unang
; Darusman, Dedi
; Helbawanti, Octaviana
; Apriyani, Dwi
; Nuraini, Candra
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 7
, No 2
(2023)
AbstrakSupplier berperan penting dalam sebuah perusahaan karena berperan sebagai penyedia bahan baku. Bahan baku diperlukan untuk melaksanakan kegiatan produksi dengan lancar. Dalam pemilihan supplier harus dilakukan secara hati-hati agar tidak menyebabkan terganggunya proses produksi dan operasional perusahaan. Ketika mendapatkan pesanan yang mendadak dan dalam jumlah yang besar maka perusahaan PT Mitra Desa Pamarican mengadakan musyawarah dan belum adanya prioritas supplier, kriteria dan subk...
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