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Muhammad Nawawi, Febrianur Febrianur, Annisa Indah Permata, Indah Lestari
MOVE: Journal of Community Service and Engagement, Volume 2, pp 29-34; https://doi.org/10.54408/move.v2i1.129

Abstract:
The natural resources and human resources of the Sukalaksana village are very potential. This condition is why the Sukalaksana sub-district is one of the economically independent villages supported by various agricultural products. This community empowerment and training program aims to develop sweet potato processed products into churros food products that have better-added value and can make the community have a prosperous independent economy, especially for residents of Sukalaksana Village, Curug District, Serang City. After this program was implemented, the results obtained were the development of processed sweet potato products into more innovative churros. The surrounding community better understood the product flow from upstream to downstream by utilizing the potential around the environment.
Sahat Taruli Siahaan, Lusiana Simamora, Nancy Angelina Purba
MOVE: Journal of Community Service and Engagement, Volume 2, pp 5-16; https://doi.org/10.54408/move.v2i1.124

Abstract:
This Community Service activity (PkM) aims to socialize the Der-Die-Das artikel playing method in increasing mastery of foreign language vocabulary, especially German. The location of this service is at SD Negeri 091254 Batu Onom Pematang Siantar. The time of this community service activity is carried out on Wednesday, August 3, 2022 at 10.00-12.00 WIB. The target of this service is its teachers in order to be able to apply a variety of methods in elementary school classes in face-to-face learning. The results of this PkM activity show that the service has succeeded in educating elementary school teachers at SD Negeri 091254 Batu Onom Pematang Siantar on the Der-Die-Das method, which has added a reference to language learning methods at the elementary school level. Simulations have also been carried out on elementary school teachers in order to facilitate teachers' understanding of the implementation steps. The elementary school teachers seemed enthusiastic in participating in community service workshop/training and simulations organized by the PkM team of FKIP lecturers at HKBP Nommensen Pematang Siantar University. This was marked by the presence of teachers on the day of the PkM workshop/training and socialization and the teachers’ wish to always follow the upcoming PkM activities.
Ewing Yuvisa Ibrani, Yenny Dwi Handayani
MOVE: Journal of Community Service and Engagement, Volume 2, pp 17-22; https://doi.org/10.54408/move.v2i1.125

Abstract:
The main purpose of this counseling is to provide clear information to mothers in Bengkok Village regarding what stunting is and how to prevent stunting in toddlers. Stunting disease is a physical growth disorder of toddlers characterized by a decrease in growth speed and impacts nutritional imbalances. Stunting illness can usually be seen from the condition of the toddler's height which is less when compared to his friends his age.Lack of nutritional intake in children is a picture of stunted toddlers. Socio-economic factors influence the high prevalence of stunting, including parents' economic status, family food security, parental education and knowledge, number of family members, sanitation, and environmental hygiene. Counseling on stunting and how to prevent it was carried out in Bengkok Village, Pandeglang in August 2022.
Deris Desmawan, Rizal Syaifudin, Sugeng Setyadi
MOVE: Journal of Community Service and Engagement, Volume 2, pp 1-4; https://doi.org/10.54408/move.v2i1.121

Abstract:
One of the economic development efforts in Chihanjuang village is to develop a Badan Usaha Milik Desa (BUMDes). The purpose of this activity is to help improve the economy of the people of Chihanjuang village by providing people with understanding and skills in processing bananas into sale. Bananas are a considerable agricultural product in the village of Cihanjuang. The production of bananas is quite abundant at a low price, making BUMDes attempt to produce more high-value products. A lumpy banana sale is a finger sale process wrapped in a lumpy skin. Banana sale is a semi-wet food made from ripe bananas by drying, and frying. This community service activity was carried out on 15 August 2022 in Chihanjuang village by overseeing the development of village-owned enterprises (BUMDes) in agriculture, and practicing how to process lumpia banana sales to PKK cadres into a program that can boost the economy in the community.
Firdaus Firdaus, Azef Rahmat Hary Sapto, Muhtasor Jidan, Hairul Afandi, Ratu Anggita Aprilia, Rara Anggraeni Nur Afifah, Regina Permatadewi Tantiany Gunawan, Mareta Puspita Arianie, Elly Nurmahlia, Andini Marwah, et al.
MOVE: Journal of Community Service and Engagement, Volume 2, pp 23-28; https://doi.org/10.54408/move.v2i1.123

Abstract:
Terasbendung Village is one of the villages in Lebakwangi district, Serang regency and is located in a lowland area with an area of rice farming land as the main commodity. The size of the farmland is not accompanied by shady areas so that the village environment becomes arid with weeds around the road. Related to this problem, the efforts made are with the DEMEN (Village Planting Tree) movement as a superior program. This program consists of four stages starting from the preparation stage with regional observation, the implementation stage, the implementation stage, and the evaluation stage. Trees planted include pulai trees, ambon trees, manga trees, and rambutan trees. Planting is carried out in the area around the road to the village starting from the Terasbendung village office with a total of 90 trees. This effort educates the public regarding the importance of trees in the environment and is expected to be a massive effort in the future. The movement of one tree for the world starting from the village will be able to develop into a massive movement for other regions as a model.
Sugeng Setyadi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 667-675; https://doi.org/10.54408/jabter.v1i6.126

Abstract:
This study aims to determine the level of inequality in education as measured by the Gini Education Coefficient (KGP) in Indonesia, to compare the level of inequality between provinces and to analyze the factors that influence educational inequality between provinces in Indonesia. This research was conducted in a number of Indonesian provinces in 2017-2019 using a panel data anayisis methods. The results showed that education inequality in Indonesia in 2017-2019 was in the low inequality category. The number of Gini coefficients is getting smaller each year, which indicates a more even distribution of education in Indonesia. When viewed from the regional classification, Eastern Indonesia has a higher KGP score than the Western part of Indonesia. The education budget has a negative and significant effect on education inequality in Indonesia in 2017-209 while the number of teachers and school principals has a significant positive effect on education inequality in Indonesia in 2017-2019.
Windy Angraeni, Elvin Bastian, Tri Lestari
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 532-535; https://doi.org/10.54408/jabter.v1i6.93

Abstract:
This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.
Mutia Rizky Septiani, Tubagus Ismail, Munawar Muclish
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 633-652; https://doi.org/10.54408/jabter.v1i6.98

Abstract:
Financial performance, one of which is in the financial sector. The decline in financial performance, during the COVID-19 pandemic, could be caused by a decline in the debtor's financial condition, late payments and other payment problems, as well as the deteriorating business prospects of creditors. Which results in a decline in credit quality or the occurrence of bad loans which will have an impact on the decline in banking financial performance. In this case, the disbursement of credit in a larger amount compared to customer deposits will cause banks to face liquidity risk which will lead to a decline in banking financial performance. The COVID-19 pandemic has not only impacted the financial performance of the banking sector, but also the performance of companies financing, one of which is fintech. Thus, giving rise to various services in the field of financial services by utilizing modern technology that provides services in the form of payments, lending money, investments, transfers
Yunita Sari, Helmi Yazid, Muhammad Taqi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 653-666; https://doi.org/10.54408/jabter.v1i6.102

Abstract:
This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.
Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 614-632; https://doi.org/10.54408/jabter.v1i6.97

Abstract:
This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia.The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for WindowsThe results showed that Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness.
Ulfa Khairunnisa, Helmi Yazid, Iis Ismawati
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 577-593; https://doi.org/10.54408/jabter.v1i6.105

Abstract:
The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.
Elfaumi Farkhah Elfa, Agus Ismaya Hasanudin, Tri Lestari Lestari
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 553-565; https://doi.org/10.54408/jabter.v1i6.101

Abstract:
This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples in this research used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The analytical method used in this study is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the taxhave an effect on indications of transfer pricing. And tunneling incentives have an effect on indications of transfer pricing. Meanwhile the variable bonus mechanism has no effect on transfer pricing indications.
Siti Holifahtus Sakdiyah, Nurafni Eltivia, Aang Afandi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 566-576; https://doi.org/10.54408/jabter.v1i6.103

Abstract:
This study aims to analyze the causes of delays in decision-making within the company. Managers can identify several constraints in decision-making by using analytical tools. In this study, the device used to analyze the problem is root cause analysis. Root cause analysis is used to determine the initial cause of the issues. The method used in the root cause analysis is a fishbone diagram where the fishbone diagram can identify some of the problems that underlie the constraints in decision making. This study uses a qualitative descriptive method by taking data from interviews and documentation. The results of this study can be seen in decision making four problems underlie the inhibition of decision making. The problem is the first decision-maker; namely, the company's management is not wholly a determinant in making decisions. The second problem is that the information presented as a guide for decision-making is inaccurate, not timely, and irrelevant. The third problem is the absence of software that processes data into information needed by company management. The last problem is the lack of integration between divisions, so the resulting information is out of sync. Root cause analysis and fishbone diagrams, that was possible to analyze in detail the causes of delays in decision making. In the end, management can find solutions to each of these problems. Management will search each problem for the root cause, and the answer that they will give will be right on target so that the hope to minimize the obstacles to decision making will be implemented.
Daning Ayu Ningsih, Helmi Yazid, Dadan Ramdhani
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 536-552; https://doi.org/10.54408/jabter.v1i6.107

Abstract:
The purpose of this study is to determine whether the effectiveness of probity audit, integrity, and the government's internal control system (SPIP) affects fraud in the procurement of goods and services in Serang district. This research uses quantitative methods. The sampling technique uses cluster sampling. The population in this study was a whole local government organization with a total of 27 and each OPD was given 5 questionnaires. The analysis method used in this study is the coefficient of determination method. The data processing process uses SmartPLS software version 3. The type of data used in this study is primary data. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that the effectiveness of the audit probity and the government's internal control system had a positive and significant effect on the prevention of fraud in the procurement of goods and services while for integrity it had no effect and was significant on the prevention of fraud in the procurement of goods and services.
Saadia Kouroub, Lahcen Oubdi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 594-613; https://doi.org/10.54408/jabter.v1i6.100

Abstract:
The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden or to benefit from a certain tax saving. In this sense, taxpayers resort to various legal or even illegal tax planning practices. In this article, we seek to deepen the understanding of the concept of tax planning and to offer, to the various readers, new theoretical and empirical indicators to understand the motivations behind fiscally aggressive behavior. Indeed, after presenting the theoretical framework of the notion of tax planning, we will discuss the main theoretical and empirical sources that have attempted to model and estimate the extent of tax planning. At the end of our review of the theoretical and empirical literature, we can argue that the deterrence theory, which has dominated the earlier literature on tax planning, is insufficient to explain fiscally aggressive behavior, and that the modeling of tax planning practices depends to a large extent on the context of the estimated study and on the interpretations of tax laws.
Srinatalia Silaen
MOVE: Journal of Community Service and Engagement, Volume 1, pp 184-188; https://doi.org/10.54408/move.v1i6.118

Abstract:
A. BackgroundIndependent Learning can be interpreted as learning that is regulated by students themselves. The meaning of this independence is that students can determine the goals, methods and assessments of their learning. From the teacher's point of view, independent learning means learning that involves students in setting goals, giving choices of ways,The concept of Independent Learning reflects on the process and learning outcomes.In essence, independent learning is learning that involves students in setting goals and providing choices for learning methods and collectively reflecting on the learning process and results. The independent learning policy is a step to transform education for the realization of Indonesia's Superior Human Resources (HR) who have the Pancasila Student Profile.There are 3 (three) ways to practice independent learning in the process of teaching and learning activities (KBM). Namely: building commitment to goals, building independent learning, fostering the habit of reflectionBased on the problems that occurred in SD Negeri 091254 Batu Onom Pematangsiantar, the author thinks that there is a need for training on workshops and socialization of independent learning at SD Negeri 091254 Batu Onom Pematangsiantar. Hard skills must be accompanied by qualified soft skills. With increased socialization of teachers in schools can affect interest in learning and student learning outcomes. Therefore, it is necessary to hold training workshops and socialization to teachers at SD Negeri 091254 Batu Onom Pematangsiantar so that the soft skills of teachers can develop and improve. One of the trainings is training socialization of learning with the concept of independent learning as well as improving the soft skills of teachers at SD Negeri 091254 Batu Onom Pematangsiantar.B. Identification of Problems and Discussion TopicsBased on the background of the problem above, the identification of the problem in this research is to develop science teaching media for teachers at SD Negeri 091254 Batu Onom Pematangsiantar through training workshops and socialization of learning the concept of independent learning. C. Purpose of Community ServiceBased on the formulation of the problem above, the purpose of this service is to develop the concept of independent learning at SD Negeri 091254 Batu Onom Pematangsiantar through workshop training and socialization of independent learning.D. Benefits1. Theoretical Benefits:a. Increase knowledge and insight of science teaching media.b. Increase knowledge about the concept of independent learning2. Practical Benefits, namely:a. Teacher: The results of this service are expected to help teachers in utilizing technology science teaching media at this time.b. Schools: The results of this study are expected to be a reference to be applied to every learning process in schools.
Fara Fitriyani, Denisa Athaullah Mina, Jiyad Ghani Priatna, Anastasia Cindhy Dhamyani, Baggi Cahaya Restu Imron, Brianita Susansyadza Anindyasara, Devalia Elisabeth, Felixia Kristi Simbolon, Imam Arrazy Nasution, Galih Aji Pramono, et al.
MOVE: Journal of Community Service and Engagement, Volume 1, pp 179-183; https://doi.org/10.54408/move.v1i6.117

Abstract:
Immunization is an action that is actively carried out to increase immunity against disease in a person so that if the person is exposed to the disease only mild symptoms are experienced. Immunization aims to provide protection to a person against disease through the provision of vaccines. Immunizations that must be given according to the Indonesian government and WHO include; Immunization for Polio, Measles, Hepatitis, DPT, and BCG. The purpose of this community service is to increase public understanding about immunizations which must still be given in full during the Covid-19 pandemic. The community service method used is to provide health education in the form of counseling to the community in Tamiang Village. Data obtained through the evaluation of the instrument related questions about the importance of immunization. The community service team in collaboration with health workers from the Gunung Kaler District Health Center provided material on the importance of complete immunization during the Covid-19 pandemic. From the results of the pre-test 74,31% and post-test 88,89%, it was concluded that there was an increase in public knowledge about the importance of immunization. Knowledge is an important domain and is a factor that determines a person's initial behavior. it was concluded that there was an increase in public knowledge about the importance of immunization. Knowledge is an important domain and is a factor that determines a person's initial behavior. it was concluded that there was an increase in public knowledge about the importance of immunization. Knowledge is an important domain and is a factor that determines a person's initial behavior.
Refi Pratiwi, Asih Machfuzhoh, Intan Puspanita
MOVE: Journal of Community Service and Engagement, Volume 1, pp 168-173; https://doi.org/10.54408/move.v1i6.115

Abstract:
Hipmi is an organization of young Indonesian entrepreneurs who are united with the aim and purpose of Encouraging, participating in developing the entrepreneurial spirit among the younger generation. This Technical Guidance activity aims to introduce Personal Taxes to young Indonesian entrepreneurs in Pandeglang Regency, this activity also increases entrepreneurs' knowledge of taxation and increases tax awareness. The method of implementing this activity is to record young entrepreneurs who are members of HIPMI by grouping businesses because there is still a lack of understanding about individual taxation from the calculation, payment to reporting stages.
Stannia Cahaya Suci, Cep Jandi Anwar, Vadilla Mutia Zahara, Rah Adi Fahmi Ginanjar
MOVE: Journal of Community Service and Engagement, Volume 1, pp 160-167; https://doi.org/10.54408/move.v1i6.113

Abstract:
Financial inclusion has become one of the world's concerns, but Indonesia's level of financial inclusion is still quite low. The financial literacy index of Banten Province is low at only 38.18% in 2016 (OJK 2016). Desa Pasuluhan is one of the villages in Serang, Banten Province which has high economic potentials but in general, the people do not understand how to manage finances well. Therefore, Kegiatan Pengabdian Masyarakat is carried out to increase the knowledge and ability of the community for short-term and long-term financial goals planning. The method used is training and presentation. The results of this activity received a response of satisfaction from the participants as well as a greater understanding of the ability of participants in planning family financial management. In the long term, family management planning training activities in Desa Pasuluhan are expected to increase the level of financial inclusion at both the provincial and national levels.
Titis Nistia Sari, Lina Affifatusholihah, Firli Agusetiawan Shavab
MOVE: Journal of Community Service and Engagement, Volume 1, pp 174-178; https://doi.org/10.54408/move.v1i6.116

Abstract:
Community service in the form of training  on  Marketing Management Through Social Media  at MSMEs of the Al Barokah Oyster Mushroom Cultivation Group in Serang Regency.  The implementation of the training given to members of the Al Barokah Oyster Mushroom Cultivation Group is the right step to motivate people's business appetite.  As a result of marketing management training through social media, the Oyster Mushroom Cultivation group has been able to create accounts on social media such as Facebook and Instagram, and they have been able to post and promote Oyster Mushroom products through social media and they have been able to improve the quality of their packaging.
Elvin Bastian, Muhamad Fakhrudin, Widya Nur Bhakti Pertiwi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 462-471; https://doi.org/10.54408/jabter.v1i5.90

Abstract:
Research objectives this is for formulate what strategies can be used for developing group craftsman gold in Serang. Group craftsman gold in Serang centered in Taktakan. During here. craftsmen depend on the order of the gold shop in Serang. Study this character descriptive qualitative with SWOT analysis. Research results put forward that for develop craftsman industry gold Taktakan. defensive strategy needed for minimize weaknesses and anticipate threat.
Dervien Listionargo Listionargo, Lia Uzliawati, Iis Ismawati
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 506-514; https://doi.org/10.54408/jabter.v1i5.95

Abstract:
The purpose of this study was to determine the effect of earnings opacity as measured by earnings aggressiveness and earnings smoothing on the cost of equity with earnings persistence as a moderating variable. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used in this study amounted to 16 manufacturing companies using purposive sampling method based on certain criteria. This research uses associative technique with quantitative methodology. The technique used in collecting data is by using library research derived from the company's annual financial statements. The hypothesis test used is the Multiple Linear Regression Test and Moderated Regression Analysis using the SPSS 25 program. The results of this study show a significant positive effect of earnings aggressiveness on the cost of equity, earnings smoothing has a positive effect on the cost of equity but is not significant, earnings persistence is able to weaken the relationship between earnings aggressiveness and the cost of equity, and earnings persistence is not able to moderate the relationship between earnings smoothing and the cost of equity.
Ristiani Ristiani, Farah Putri Wenang Lusianingrum
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 450-461; https://doi.org/10.54408/jabter.v1i5.89

Abstract:
Job readiness can be one of the characteristics that show the quality of a worker. Final-year undergraduate students need to prepare themselves to work, and new undergraduate students start from 18. They have entered early adulthood. The research objective was to determine whether there was an effect on undergraduate student self-confidence in the age group during the fourth semester of their lecture on their employability. This research is a survey type quantitative method, with primary data obtained through questionnaires. Determination of the sample using purposive sampling technique with the criteria of undergraduate students taking Personality Development courses in the semester. The number of respondents was 294 students. The results showed an effect of self-confidence on job readiness, amounting to 24.4%. As much as 75.6% of job readiness is influenced by other variables not studied. Educational institutions or practitioners involved in work preparation activities can prepare individual development plans through various programs starting with identifying each individual himself.
Bagas Brian Pratama, Kurnia Ekasari, Andi Kusuma Indrawan
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 427-438; https://doi.org/10.54408/jabter.v1i5.86

Abstract:
This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.
Tifani Ulfa, Rudi Zulfikar, Agus Sholikhan Yulianto
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 439-449; https://doi.org/10.54408/jabter.v1i5.88

Abstract:
The purpose of this study was to determine the effect of tax planning, and firm size on earnings management moderated by profitability. The theory that is used as the basis for this research is agency theory. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The data used is secondary data. The results of this study indicate that tax planning and firm size have a significant effect on earnings management. Firm size affects earnings management moderated by profitability. While tax planning has no effect on profit management moderated by profitability
Intan Puspanita, Mulyanah Mulyanah, Asih Machfuzhoh, Farah Juliani
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 472-478; https://doi.org/10.54408/jabter.v1i5.91

Abstract:
This study aims to analyze the optimization of restaurant tax collection, especially during the Covid-19 Pandemic, describe the inhibiting factors for collecting restaurant taxes, and find out what efforts are made by the Serang Regency Regional Revenue Agency in optimizing restaurant tax revenues. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews, and documentation. The results of this study are the realization of the Restaurant Tax in Serang Regency is still not optimal, especially in 2020 and 2021, it has not yet reached the target, and it is even said to be very far from reaching the target. The Covid-19 pandemic limits human activities which has an impact on the decline in the economy in Indonesia. Restaurants are one of the things that have been affected by Covid-19. The enactment of the PSBB has caused restaurants to experience a decrease in visitors and even restaurants have gone out of business. This has an impact on the decline in restaurant turnover so that the amount of tax paid also decreases.
Refi Pratiwi, Farhan Ikhlasul Amal, Intan Puspanita
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 515-522; https://doi.org/10.54408/jabter.v1i5.99

Abstract:
Cilegon City is a city in Banten Province. Cilegon City has a fairly high level of economy in the management of industry, trade, and other management. The Regional Financial and Asset Management Agency (BPKAD) of Cilegon City stipulates various types of taxes and one of the taxes that provides a fairly high revenue is the restaurant tax. The increasing number of restaurants in Cilegon City can be used as potential in an effort to increase regional revenues from restaurant taxes. Although the number of restaurant taxpayers continues to increase every year, there are still taxpayers who are in arrears on their taxes so that they get a warning letter as a form of sanction, while the number of taxpayers who receive a warning letter is 235 restaurant taxpayers. The purpose of this study was to find out how the mechanism for collecting restaurant taxes at the Regional Financial and Asset Processing Agency (BPKAD) of Cilegon City and to determine the contribution of restaurant taxes to Cilegon City's Original Regional Revenue. The mechanism for collecting restaurant taxes at the Regional Financial and Asset Management Agency of Cilegon City has been carried out with a self-assessment system in accordance with Mayor Regulation Number 50 of 2011 concerning Collection of Restaurant Taxes. The percentage of the contribution obtained falls into the small criteria but is sufficient to provide a small contribution to Cilegon City's Original Regional Revenue (PAD). The small contribution is due to several influencing factors, such as entrepreneurs or restaurant owners closing their businesses due to the COVID-19 pandemic, lack of public awareness
Shifa Hanida Shifa, Iis Ismawati, Mukhtar Mukhtar, Nurhayati Soleha, Ina Indriana
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 479-493; https://doi.org/10.54408/jabter.v1i5.92

Abstract:
This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.
Nurhayati Soleha
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 494-505; https://doi.org/10.54408/jabter.v1i5.94

Abstract:
This study aims to identify sustainability strategies and stakeholders’ influence in the Indonesian palm oil industry based on sustainability reports. We find that 14 companies have already disclosed their environmental, social, and economic information in their annual reports, and 6 companies published stand-alone sustainability reports for 2015 to 2018. Our study focuses on environmental and social strategies and excludes economic performance. The first findings, sustainability strategies based on sustainability reports in the palm oil companies are as follows: 1) sustainability policy commitment, 2) conservation management, 3) forest/plantation fire prevention, 4) waste management, 5) traceability supply chain, 6) sustainability certifications, 7) community development, 8) grievance management. Second, key stakeholders influence various sustainability strategies.
Helmi Yazid, Dilla Ayu Ristanti, Hesti Widyani, Fikri Widyansyah, Alfina Bunga Assyaukanie, Muhamad Habib Anwar Fatwari, Alifia Nuraeni Mardini, Amsori Mahsusi, Muhammad Hafizh Fauzan
MOVE: Journal of Community Service and Engagement, Volume 1, pp 136-144; https://doi.org/10.54408/move.v1i5.78

Abstract:
Students as agents of change in society must be able to stimulate change through work programs made in Student Work Lectures (KKM). Much can be done to help and develop villages with work programs that are creative, simple, and easily understood by the village community. In particular, the current conditions that are happening in Indonesia, namely the Covid-19 pandemic and the emergence of the latest variant of Covid-19 are still the main problems. Thematic KKM activities are carried out online and offline, but most of the activities we do are online. With a series of programs to educate and socialize the community of Pasir Jaya Village regarding health issues, namely handling, prevention, transmission, and vaccination of Covid-19. Making the Desa Pasir Jaya website to serve as a medium for distributing information related to the village for its people, as well as providing a collaborative webinar with the 19,40,112 group, entitled "Imun Safe Foods Forward" to educate people in the Tangerang district about Covid-19 vaccination and food security during the Covid virus pandemic -19. Dissemination of information on work program activities using animated videos or tutorials, infographics, pamphlets, and posters which then target the information to be disseminated through the Pasir Jaya Village youth group whatsapp and using social media such as Instagram with the account name @kkmtematik17_untirta and YouTube KKM17TEMATIK2021.
Hamdani, Eneng Wiliana, Nining Purnaningsih, Dhea Zatira, Khorida Ar
MOVE: Journal of Community Service and Engagement, Volume 1, pp 146-149; https://doi.org/10.54408/move.v1i5.79

Abstract:
The seminar "Generating MSMEs in a Pandemic Period with Innovation and Technology" is an activity to provide knowledge and an overview of how to survive and even develop a business during and after the occurrence of COVID-19 which caused the economy to decline, in order to maintain and improve people's welfare. The purpose of the implementation of this activity is to awaken MSMEs to be able to compete during the pandemic so that businesses can continue to run, MSMEs are able to compete with Competitors during a pandemic by utilizing technology, Increasing creativity by innovating, Being able to improve social media for promotional facilities. , Able to Improve the Ability of MSMEs in terms of financial management, MSMEs better understand the Financial Processing system and MSMEs better understand how the process of capital financing
Dian Efriyenty, Hikmah, Kahdijah
MOVE: Journal of Community Service and Engagement, Volume 1, pp 121-130; https://doi.org/10.54408/move.v1i5.33

Abstract:
Based on the results of a survey in the field, Bengkong Permai housing mothers experienced financial difficulties, so that many errors occurred in paying debts for their children's education needs in the future. Difficulties in financial management so that mistakes are often made in recording personal finances for Bengkong Permai Housing women, the lack of community skills regarding the products and quality of services provided by the bank, lack of capital in the business can result in stress and reduce trust. The method used is socialization and training. Residents of the Bengkong Permai housing estate have learned the importance of planning early on for their child's education. The more expensive the cost of education from kindergarten, elementary school to undergraduate level, which makes parents have to save their finances. It is hoped that these women will be able to manage their personal finances and increase their income.
Galih Ginanjar Saputra, Lina Affifatusholihah, Adih Supriadi, Edy Arisondha, Titis Nistia Sari, Firli Agusetiawan Shavab, Lukmanul Hakim Aziz
MOVE: Journal of Community Service and Engagement, Volume 1, pp 150-158; https://doi.org/10.54408/move.v1i5.80

Abstract:
This activity aims to help solve the problems faced by the Malingping Fishball MSME group. During pandemics, the number of sales decreased. This is a problem that must be solved. Troubleshooting is done through the interview method for the fishball MSME group. Next, the team determined the solutions and things needed by the fish ball MSME group. The method of implementing the activities is carried out using a community development model approach, which is provided in the form of training and assistance related to marketing techniques, namely in the form of digital marketing according to the needs of the fish ball MSME group. This activity is expected to help fishball SMEs expand their marketing network. The results show that this empowerment activity can be well received and the participants are considered ready to adapt to digitalization. Even so, there is an evaluation that the development of this program must be carried out on an ongoing basis because there are still some participants who need further direction and guidance.
Deris Desmawan, Muhammad Rinaldi Pratama, Sugeng Setyadi, Rizal Syaifudin, Selly Apriyani, Rahmah Nur Hidayah, Silvia Indah Sari, Abdul Majid Refindo
MOVE: Journal of Community Service and Engagement, Volume 1, pp 131-135; https://doi.org/10.54408/move.v1i5.45

Abstract:
Clean and Healthy Living Behavior (PHBS) is a step that needs to be done in order to create good health in the community and in the school environment. The purpose of this PHBS activity is to increase public awareness to better understand their living conditions to maintain health. With this outreach, people are able to apply a clean lifestyle in their daily life. As an educated student, by applying the third point of the tri dharma of higher education, namely self-service to the community, it must be able to reflect a clean and healthy lifestyle so that people are more aware and sensitive to it. Community service activities are carried out on Saturday and Monday, January 22-24 2022 at SDN Cerukcuk and SDN Cikeli by conducting socialization about clean and healthy living behavior (PHBS) and practicing proper hand washing and toothbrushing procedures for elementary school children into a program which can improve public health.
Edy Arisondha
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 410-415; https://doi.org/10.54408/jabter.v1i4.84

Abstract:
This study aims to determine the effect of fines on the level of compliance of MSME taxpayers with a case study for the city of Jambi. Data was obtained by distributing questionnaires containing questions related to the variables studied, only 90 respondents were sampled from all MSME actors in Jambi. The data is then analyzed using a simple regression method, from the results of the analysis it is known that the significance value of fines is 0.044 less than 0.05, which means that fines can affect the level of compliance of MSME taxpayers in the city of Jambi. This research is still limited by using only the variable of penalties for measuring the level of taxpayer compliance, so it is recommended for further research to examine other variables that can affect the level of taxpayer compliance.
Tri Wahyudi, Kurniasih Dwi Astuti, Intan Putri Kinasih
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 401-409; https://doi.org/10.54408/jabter.v1i4.82

Abstract:
The purpose of this research is to determine the suitability of accounts receivable accounting information at PT. Latinusa Tbk.The method used in writing this final assignment is descriptive method. This writing uses primary data and secondary data obtained from PT. Latinusa Tbk. Data sources come from field studies and literature. How to collect data through observation, interviews and documentation collected from PT. Latinusa Tbk.Based on the results of industry internships obtained in the field, account receivable accounting information system at PT. Latinusa  Tbk, is in accordance with the theory.
Prayogo Pangestu, Bambang Mahmudi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 393-400; https://doi.org/10.54408/jabter.v1i4.76

Abstract:
The goal of this research is to see if Profitability, as measured by Return On Assets (ROA), can mediate the link between leverage and liquidity and dividend policy, as measured by the Debt To Equity Ratio (DER) and the Current Ratio (CR). The population for this study consisted of all coal mining sub-sector businesses that were registered on the Indonesia Stock Exchange between 2009 and 2018. The study employed the approach of purposive sampling. Path analysis and the Sobel test were the analytical models employed in this study. (1) Liquidity has no effect on Dividend Policy and is not significant (2) Leverage has no effect on Dividend Policy and is not significant (3) Leverage has no effect on Profitability and is not significant (4) Liquidity has no effect on Profitability and is not significant according to the findings of thisstudy. (5) Profitability has a strong and negative impact on dividend policy
Renan Lintang Prakoso, Lia Uzliawati, Tri Lestari
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 338-355; https://doi.org/10.54408/jabter.v1i4.63

Abstract:
The purpose of this study is to analyse the influence of innovation strategy and intellectual capital on organizational performance in the context of developing countries. The sample consists of 41 managers of manufacturing companies in the steel industry in the province of Banten, Indonesia. Data were analysed by partial least squares–structural equation modelling. This study provides empirical evidence that the three components of intellectual capital produce a positive and significant effect on firm performance. Structural capital is the component that has the most influence on performance. It also shows a positive and significant relationship between innovation strategy and intellectual capital. Structural capital is also the component most influenced by the innovation strategy. This research uncovers limitations for the future. First, the work uses as the only source of information, consulting at the highest level of the company. Second, this study only covers manufacturing industry companies. The results may have important practical implications for stakeholders and managers and offer a vision of the influence of intellectual capital on the innovative capacity of organizations. The value of work lies in the importance of intellectual capital in a developing country like Indonesia, given the low level of knowledge in this field.
Ratu Heti Suryawiati, Elvin Bastian, Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 356-370; https://doi.org/10.54408/jabter.v1i4.73

Abstract:
This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province.This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.
Lia Uzliawati, Widya Nur Bhakti Pertiwi
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 371-384; https://doi.org/10.54408/jabter.v1i4.74

Abstract:
Serang has the potential for tourism objects to continue to be developed with a tourism-based development pattern that can contribute to the economic growth of Serang. The purpose of this study was to find out which urban areas have tourism potential as a leading sector in Serang. The focus of this research is located in the district of Kasemen, Serang. The analytical method used is SWOT analyis. The results of the study show that there are several villages that have the potential to be the leading sector in the Kasemen District.
Master Irfan Ibrahim, Dabella Yunia
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 385-392; https://doi.org/10.54408/jabter.v1i4.75

Abstract:
Research aim for analyze policies and regulations and Steps _ develop Financial Services Industry , strengthening institutional Financial Services Authority , the role of OJK as part from Committee Stability System Finance . Method research used in research _ is method descriptive . Researcher analyze based on source reference as Regulation Government , Laws and Regulations from Financial Services Authority . Research results consist on Policies and regulations and Steps _ develop Financial Services Industry has regulated by law Number 21 of 2011 which can be applied with a number of stage , that is Step preparation , implementation and evaluation . Strengthening institutional Financial Services Authority performed on various aspect , that is aspect services , resources people and budget institution . OJK's role as part from Committee Stability System Finance done with guard stability system finance could done with response and synergy policy .
Deti Susilawati, Firli Agusetiawan Shavab, Meri Mustika
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 325-337; https://doi.org/10.54408/jabter.v1i4.61

Abstract:
The purpose of this study is to see how the Debt To Equity Ratio and Current Ratio affect the Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the IDX from 2015 to 2019. Purposive sampling was used to determine the sample size in this study. Verificative and descriptive approaches were used in this study. Quantitative data analysis was used in this study. Based on the results of the partial test, it shows that the Debt To Equity Ratio has a significant negative effect on Return On Assets, and the Current Ratio has a significant positive effect on Return On Assets in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the IDX in 2015-2019. Simultaneously, the Debt To Equity Ratio and Current Ratio have a significant positive effect on Profitability (ROA) in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Debt To Equity Ratio and Current Ratio to Return On Assets is 25%, while the remaining 75% can be explained by other factors not examined in this study.
Tri Wahyudi, Arif Alfian, Irfan Dwi Nurcahya, Naufal Dzaky Irawan, Anggadita Tri Firdaus, Bagas Febriansyah, Elisabeth Marbun, Retno Dwi Rizkiana, Novanka Ramadhanti, Hary Yunisa, et al.
MOVE: Journal of Community Service and Engagement, Volume 1, pp 114-120; https://doi.org/10.54408/move.v1i4.44

Abstract:
Knowing the product and product marketing is an important part of a trading business. Desa Labuan with the majority of the population as traders needs to know the importance of knowing products and doing marketing, especially online marketing. The implementation of this activity is carried out with the stages of survey, socialization, presentation of survey results and discussion and mentoring. The result of this activity is that business actors are introduced to products and their marketing as well as the importance of making the uniqueness of a product so that it creates enthusiasm for consumers and so that business actors can survive in the existing market competition.

Muhammad Nawawi, Siti Nur Ryza Novianti, Rifanti Barnia
MOVE: Journal of Community Service and Engagement, Volume 1, pp 91-96; https://doi.org/10.54408/move.v1i4.39

Abstract:
Natural resources and human resources of sukajaya village are very potential. This condition makes the reason to make sukajaya village as an example of an economically independent village supported by abundant produce. This community empowerment and training program aims to develop cassava processed products into churros food products that have better added value and can make the community have a prosperous independent economy. After this program is implemented, the result obtained is the development of cassava processed products into more innovative churros and the surrounding community better understand the flow of products from upstream to downstream by utilizing the potential around the environment.
Nur Sahroniah, Nurlela Sari, Diah Prihartini, Mulkiah Nurazizah, Sutriyani Adinda Putri, Hikmayatul Muslimah, Aliyah Aliyah, Bryan Alberto, Firdaus Firdaus, Belardo Prasetya Mega Jaya
MOVE: Journal of Community Service and Engagement, Volume 1, pp 97-105; https://doi.org/10.54408/move.v1i4.40

Abstract:
Community service is integrated with the online KKM of Sultan Ageng Tirtayasa University. Which aims to increase the attractiveness of tourists to come to tourism in Wewengkon Adat Kasepuhan Citorek. There are natural attractions, namely Mount Luhur (The Country above the Clouds), Mount Keneng and Strawberry Gardens. The attractiveness of tourists in the tourism sector must of course be improved so that the economy of the surrounding community recovers, therefore a strategy is needed that can attract tourists to come to the tour, many facilities must be added such as photo spots, camping, typical food of Wewengkon Adat Kasepuhan Citorek and also road infrastructure improvement. To introduce tourism in the Kesepuhan Citorek Traditional Wewengkon, we can promote it through existing social media, such as YouTube, Facebook, Instagram, Twitter and others. As well as making a tourist Vlog Video as one of the activities included in the main program in the field of governance carried out by KKM students group 4 Citorek Sabrang Village
Neneng Sri Suprihatin
MOVE: Journal of Community Service and Engagement, Volume 1, pp 85-90; https://doi.org/10.54408/move.v1i4.38

Abstract:
Community Service Activities are carried out in Lontar Baru Village, Serang District, with the target of teaching staff and finance in the service partners' environment. This activity aims to provide counseling or socialization in order to increase understanding and knowledge of financial reporting, as well as knowledge of financial accounting in order to improve the quality of school management. This community service activity method uses lecture and practice methods. The lecture method is used to deliver material and ask questions. Community service is also carried out with direct practice by assisting in recording, bookkeeping, and making simple financial reports. The output of this activity is simple school bookkeeping and in accordance with applicable financial accounting standards which produces financial reports for PAUD A-Ba-Ta Schools. For this reason, partner management is expected to be able to record cash flows in and out, as well as record other operational activities easily and the results can be used properly.
Edy Yulianto Putra, Jason
MOVE: Journal of Community Service and Engagement, Volume 1, pp 106-113; https://doi.org/10.54408/move.v1i4.41

Abstract:
In general, there are still some MSMEs that use social media only as a medium for posting photos, without further study in using social media. The purpose of carrying out community service activities is to help Grind Now Slow Bar SMEs who are facing problems such as the lack of people in Batam City knowing the location of the cafe and lack of time in making videos and designs to promote their products. Then, these MSMEs need a promotion strategy in digital marketing through advertising on Instagram social media, and e-commerce such as Gofood and Grab food. The results of these activities are to increase visitors increase followers from Instagram social media and increase turnover in these SMEs. Therefore, the author advises MSME owners to continue to improve and develop digital marketing so that it continues to grow.
Roza Mulyadi, Hadiatna Eka Jaya Ramdhani, Eny Suheny
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 231-242; https://doi.org/10.54408/jabter.v1i3.43

Abstract:
The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant effect on the integrity of the financial statements. Based on the results of the regression analysis, it is known that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, audit quality, and auditor industry specialization affect the financial statement integrity variable by 19.3%.
Listia Aulia Indy, Lia Uzliawati, Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 243-256; https://doi.org/10.54408/jabter.v1i3.48

Abstract:
The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.
Jalilah Ilmiha, Lusi Elviani Rangkuti, Farida Khairani Lubis
Journal of Applied Business, Taxation and Economics Research, Volume 1, pp 272-284; https://doi.org/10.54408/jabter.v1i3.52

Abstract:
This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange. The research uses quantitative research methods. The data collected in this study will be analyzed using two methods, namely 1) Descriptive statistical method, the analytical tool used is the average (mean) and standard deviation 2) Hypothesis Testing, hypothesis testing is done by using multivariate test using logistic regression. The sample from this study used 43 manufacturing companies x in 3 years of research, 129 data on financial statements that were consistently listed on the Indonesia Stock Exchange for the period 2014-2016 were taken using the purposive sampling method. Based on Simultaneous Effect Analysis, it can be seen that α= 0.05 and degrees of freedom (df) = k = 5, where k is the number of predictor variables, the value of χ²(p) from the chi-square distribution table is 11.07048. Due to 6.266 < 11.07048 or -2(L0–L1) < χ²(p), it can be said that together (simultaneously), the five predictor variables (DER, ROA, SIZE, KAP, AUDCH) have no effect on the variable of timeliness of financial reporting.
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