The slowdown in tax revenues was influenced by national economic conditions that were under pressure due to the weakening of the manufacturing industry, a decrease in international trade activities, and restrictions on community activities due to the pandemic. The objectives of this article is to find out how much sales growth, capital intensity, executive compensation, and manager ownership affect taxation. This is a form of quantitative associative research, with secondary data from annual financial statements served as the data source. The population includes property companies listed on the Indonesia Stock Exchange in 2017-2020 with a total population of 65 companies. The sample selection method chosen was purposive sampling and samples that matched the criteria obtained by 11 companies with a period of 4 years, so that 44 observation data were obtained. The data analysis methods used are descriptive statistics, testing classical assumptions, regression of panel data and hypothesis testing. Data analysis of this study uses statistical calculations using the Eviews application version 12. The results of simultaneous research (statistical test F) show that Sales growth, Capital intensity, Executive Compensation, and Managerial Ownership together affect tax avoidance. Based on the results of partial research (statistical test t) shows that Sales growth and Capital intensity have a negative and significant effect on tax avoidance, while in Executive Compensation and Managerial Ownership do not have a significant effect on tax avoidance.
It’s expected that the PKK Citra Villa Women's Organization will empower womento participate in the development of Bambu Apus Village, Pamulang, South Tangerang. In its implementation, PKK Citra Villa Women's Organization often faces obstacles when it comes to making an accountability report in the form of monthly and annual financial reports. Therefore, the community service activities aim to transfer knowledge and techniques for making simple financial statements for PKK Citra Villa, so PKK Citra Villa Women's Organization can be independent in making her financial statements. As for the method carried out in the form of material delivery and practice / application of financial reporting. Results The activity showed that before the PKM implementation the PKK Citra Villa Women's Organization were lacking master about simple financial reports, but after the implementation of the activity known to the PKK Citra Villa Women's Organization is quite expert and can make simple financial reports. Activities PKM indirectly plays a positive role in increasing the knowledge of participants and the skills of participants in making simple financial reports.
The Role of Accommodation and Food Service Industry which is measured by its contribution, employment and its affecting factors, employment elasticity, as well as labor productivity towards economy, particulary tourism, has not been optimised. This research aims to analyse: (1) the impact of Provincial Minimum Wage (PMW), Gross Regional Domestic Product (GRDP), the Number of Businesses, and Inflation on employment in Accommodation and Food Service Industry; (2) its contribution toward economy, employment, employment elasticity, and labor productivity in the given industry. The analytical tools used in this research are Descriptive Statistics and Pooled Data Regression Model (FEM and REM Approaches). The data being analysed is secondary data series 2014-2018 and cross sectional which is taken (provinces in Jawa-Bali) and respective to this research problem and goal. The result shows that the factors influencing employment rate positively and significantly are GRDP and inflation, whilst those affecting insignificantly are PMW and the number of businesses. The average contribution during 2015-2018 was 7.43% annually, whereas in Bali and DIY, the contribution was 23.17% and 10.21%, respectively. The employment rate per business averaged to 497 people with the average growth of employment in the given industri of about 14.22% annually. The employment elasticity was 0.63 and labor productivity per person averaged to IDR 84.99 million higher than national average of IDR 53.84 million/person in 2018. Consequently, in order to increase output, high multiplier effect in economy, stable inflation (3%-4% annually), and prudential PMW policy are required
Profil desa dan kelurahan diperlukan untuk mengetahui gambaran potensi dan tingkat perkembangan desa dan kelurahan yang akurat, komprehensif dan integral seperti dinyatakan dalam Permendagri Nomor 12 Tahun 2007. Profil desa dan kelurahan merupakan gambaran menyeluruh tentang karakter desa dan kelurahan yang meliputi data dasar keluarga, potensi sumber daya alam, sumber daya manusia, kelembagaan, prasarana dan sarana serta perkembangan kemajuan dan permasalahan yang dihadapi desa dan kelurahan. Profil desa dan kelurahan harus dapat berfungsi sebagai sumber informasi potensi desa dan kelurahan. Oleh karena itu, data profil haruslah tersedia, lengkap dan akuntabel. Melalui kegiatan Pengabdian Kepada Masyarakat Sekolah Vokasi Tahun 2019, Departemen Ekonomika dan Bisnis SV UGM berusaha membantu Desa Gerbosari yang terletak di Kecamatan Samigaluh, Kabupaten Kulon Progo dalam upaya pembuatan profil desa. Berdasarkan identifikasi permasalahan, profil Desa Gerbosari terbaru telah memuat beberapa data dan informasi seperti yang dipersyaratkan dalam Permendagri Nomor 12 Tahun 2007, terutama untuk data potensi sumber daya alam. Namun, data yang lain seperti data dasar keluarga, sumber daya manusia, kelembagaan, prasarana dan sarana serta perkembangan kemajuan dan permasalahan yang dihadapi desa dan kelurahan masih belum lengkap. Oleh karena itu, tujuan dari kegiatan pengabdian ini adalah: 1) melakukan pembuatan profil Desa Gerbosari yang memuat data potensi desa secara lengkap dan 2) menyajikan data profil desa yang dapat diakses baik dalam versi cetak maupun elektronik. Luaran dari kegiatan pengabdian ini adalah dokumen profil desa dan video profil desa. Evaluasi dari kegiatan ini dilakukan secara langsung pada saat kegiatan pembuatan profil. Pembuatan profil desa dilakukan dengan feedback secara kontinu oleh Perangkat Desa Gerbosari. Kata Kunci: profil desa, kelengkapan data, potensi, perencanaan, pembangunan
Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship
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