Penelitian ini bertujuan menguji dan menganalisis pengaruh corporate governance terhadap tax avoidance. Corporate governance diproyeksikan dengan dua variabel independen, yaitu proporsi komisaris independen dan jumlah komite audit. Sedangkan tax avoidance sebagai variabel dependen diproyeksikan dengan effective tax rate. Penelitian menghasilkan kesimpulan bahwa komisaris independen dan jumlah komite audit berpengaruh terhadap  effective tax rate meskipun tidak terlalu signifikan.Kata Kunci      : tata kelola; pajak; penghindaran

The service was carried out at Panti Asuhan Muhammadiyah Putri Ulil Abshar. Panti Asuhan as a partner is one of Muhammadiyah Charitable Enterprises and included in the area of Aisyiyah Leader, Jetak Lor, Dau, Malang. Mitra has a business Himawari Handmade. The business produces bags, wallets, and some household products in the handmade category. The results of the business become a source of independent funds for partner. Service’s aims help partner through financial reporting preparation assistance. Service produces a financial reporting system by Microsoft Access (Microsoft Office 2016). The system produces integrated financial reports. Thus, partners will not do the recording and reporting manually. The system provides accurate and timely accounting data and information. Partners can analyze and make financial decisions well. Service done with several steps. Service starts by identifying the business activities of partner. The next step is discuss the needs of financial statements. The sfattep continued with the design of the Miscrosoft Access financial reporting system. The design is accompanied by the preparation of a system operational work guide for partners. The last step is training for business managers financial reports. The results can improve partner’s' ability to manage finances. Partner can understand and apply the concept of financial reporting to support business activities. This is indicated by the ability of partners to prepare financial statements. In addition, partners can use financial statements as a decision-making tool for the development of the Himawari Handmade business.Keywords : financial, report, business

This study aims to analyze the attention and motivation of Micro, Small and Medium Enterprises (MSMEs) towards online funding that utilizes technology. Indonesia has issued a regulation through the Financial Services Authority (OJK) Number 77/POJK.01/2016 concerning Information Technology-Based Lending and Borrowing Services. This service is the provision of financial services to bring together lenders and loan recipients through an electronic system using the internet network. OJK regulations have given birth to several of these service providers. OJK recorded 164 (one hundred and sixty four) legal financial technology (fintech) companies developing in Indonesia. The fintech company managed to record 18,569,123 (eighteen million five hundred sixty-nine thousand one hundred twenty-three) borrower accounts. This service is able to channel funding of Rp. 81,497,051,000,000,- (eighty one trillion four hundred ninety seven billion fifty one million rupiah). Data and information are recorded on the OJK website, namely www.ojk.go.id. The results of this study have an R2 value of 15.3% which shows that the influence of risk variables, understanding of finance and the ease of using fintech on interest in using fintech in terms of financing, namely Peer To Peer Landing. This value is very small when compared to other influential variables. The value of 84.7% is most likely influenced by other variables

This study aims to determine the effect of executive character, sales growth, and company size on tax avoidance. The research objects are property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) with a total of 81 companies. This research uses financial statements for the 2019-2020 period. The sample selection was based on a purposive sampling technique which resulted in 43 companies. Data analysis using SPSS to test the relationship between a variable with other variables. Research shows that executive characteristics and firm size have a positive effect on tax avoidance. Another independent variable, sales growth has no effect on tax avoidance.

Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements.          The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting  system in accordance with the conditions of the partners.          Method to  solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references  separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making