Publication Search

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

This community service activity aims to enhance the understanding of local business actors in Kanekes Village (Baduy Luar) regarding the implementation of a sales information system to support the management and marketing of traditional handicraft products. The main problems faced by partners include unstructured transaction recording, low utilization of sales data, and business management that is still based on memory. The implementation method uses a participatory approach through socialization, training, hands-on practice, and mentoring, with data collection techniques carried out through interviews and field observations. The activity was conducted on April 17, 2026, involving MSME handicraft actors as the main partners. The results show an increase in business actors’ understanding of the importance of sales recording systems as a basis for business management. Participants began to be able to record transactions in a more structured and simple manner and utilize sales data to monitor business performance and identify the most in-demand products. In addition, there was a shift in business management patterns from memory-based to simple data-based systems. This activity also encouraged improvements in digital literacy through the introduction of social media utilization and digital marketing strategies. Overall, this program contributes to strengthening the capacity of business actors and supporting the more effective and sustainable development of traditional product marketing. Keywords: Community Service, Msmes, Sales Information System, Baduy Luar, Digital Marketing

The development of digital technology has encouraged micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, to adapt by utilizing online applications as a strategy to increase competitiveness. This community service activity aims to improve the understanding and capabilities of business owners at Kedai Jajanan Zahira in Surabaya in utilizing online applications as a marketing and sales tool. The method used in this study is Participatory Action Research (PAR), an approach that actively involves business actors in every stage of the process. These stages include problem identification, planning, implementation, and evaluation. Data collection techniques were carried out through interviews and direct observation to obtain a realistic picture of business conditions. The results of the activity showed an increase in business owners' understanding of the importance of digitalization, improved skills in using food delivery applications and social media, and increased market reach and interaction with consumers. In addition, the use of online applications also contributed to increased operational efficiency, such as more systematic order management and transaction recording. Overall, mentoring in the use of online applications has proven effective in increasing the competitiveness of culinary businesses. This activity has a positive impact not only on increasing sales, but also on business sustainability through increased digital literacy and the ability to adapt to technological developments. Therefore, ongoing mentoring is needed so that business actors can consistently optimize the use of digital technology in developing their businesses.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, and the data were analyzed using panel data regression techniques. Tax avoidance is proxied by the Cash Effective Tax Rate, leverage is measured by the Debt-to-Equity Ratio, profitability is measured by Return on Assets, sales growth is calculated as the annual change in sales, and firm size is measured using the natural logarithm of total assets. The results indicate that leverage and profitability significantly affect tax avoidance, whereas sales growth does not. Firm size is found to moderate the relationship between leverage and tax avoidance as well as between profitability and tax avoidance, but it does not moderate the relationship between sales growth and tax avoidance. The novelty of this study lies in the inclusion of sales growth as an independent variable and the positioning of firm size as a moderating variable within the property and real estate sector during the post-pandemic period. These findings provide practical implications for corporate tax management strategies and offer insights for regulators in strengthening tax supervision based on firm characteristics.

This study aims to analyze the determinants of policy lapse behavior among policyholders of PT Prudential Life Assurance in Medan. The research employs a descriptive qualitative approach involving 10 policyholders selected purposively based on their experience of policy lapse. Data were collected through in-depth interviews, observations, and documentation, and analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that policy lapse is a multidimensional phenomenon influenced by interconnected economic, cognitive, and service-related factors. Household financial pressures, declining income, and increasing living expenses encourage policyholders to prioritize essential needs over insurance premium payments. In addition, limited financial literacy leads many policyholders to perceive insurance primarily as a financial burden rather than a long-term risk management instrument. Dissatisfaction with agent services, including inadequate communication, insufficient policy education, and weak after-sales assistance, further reduces policyholders’ commitment to maintaining active coverage. The study also finds that policyholders frequently regard insurance as a last-resort liquidity source, supporting the Emergency Fund Hypothesis, whereby policies are surrendered or allowed to lapse during periods of financial distress to meet urgent household needs. This research concludes that policy lapse is often a pragmatic response to economic uncertainty rather than merely a consequence of unwillingness to pay premiums. Therefore, improving product transparency, strengthening financial literacy, and enhancing the role of insurance agents as proactive, solution-oriented financial advisors are essential strategies for increasing long-term policy persistence and customer retention.

Durian Bhineka Bawor is one of the leading local commodities of Alasmalang Village with high economic potential. However, product promotion and marketing activities are still dominated by conventional methods and limited local networks, resulting in restricted market access, low competitiveness, and the absence of structured product information documentation. This community service program aims to address these challenges through the implementation of an interactive website integrated with an AI Agent, serving as a centralized information platform as well as a digital product ordering service. The main objectives of this program are to strengthen local durian branding through the utilization of modern digital technology, expand market reach, and enhance community digital literacy. The implementation method was carried out in several stages, including program coordination and socialization, content needs assessment, website design and development, AI Agent and WhatsApp server integration, system testing, manager training, official deployment, and continuous assistance. The AI Agent provides interactive services in the form of product information delivery, personalized recommendations, and order facilitation directly connected to the admin dashboard and social media platforms, thereby accelerating transaction processes and improving consumer experience. The expected outcomes of this program include the establishment of a more professional, transparent, and efficient promotion and ordering system for Durian Bhineka Bawor products. The developed platform is expected to expand market access, increase product sales, and create new digital-based business opportunities. Furthermore, this program contributes to community empowerment by improving digital skills and technology management capabilities to support local economic independence and competitiveness.

The retail grocery business is an important part of the traditional market economy. However, most micro-businesses still face limitations in financial management and inventory control. This community service activity aims to improve the capacity of retail grocery businesses in Bolu Market, Tallunglipu District, through assistance with simple financial record-keeping and inventory management based on sales data. The implementation methods included observation, socialization, training, and direct assistance to business partners. The results of the activity showed an increase in the partners' understanding of the importance of financial recording and inventory, as well as their initial ability to implement daily business recording. This activity contributed to improving business efficiency and supporting the sustainability of micro businesses in traditional markets. Furthermore, business partners have demonstrated improvements in more structured inventory management, resulting in reduced waste and stock discrepancies. This initiative is expected to have a long-term impact on developing the capacity of micro-entrepreneurs in traditional markets.

UMKM BPK Legend Batam is a Batak culinary business that serves Karo Roast Pork (BPK) as its main dish along with side dishes such as soup, saksang, and fried Indomie B2. In its operational activities, food product inventory management is still done manually and based on estimates, which can potentially lead to excess or shortages of ready-to-sell products. This situation can result in a decline in product quality, wasteful spending, and lost sales opportunities when demand increases. The objective of this community service activity is to design a more effective and efficient food product inventory control system through the application of the EOQ and ROP methods. The methods used include observation, interviews, and analysis of sales data and product availability per period. The results of the activity show that the application of EOQ is able to determine the optimal product inventory quantity, while ROP provides guidelines for the right time to replenish products. The product inventory control system that was designed helps BPK Legend MSMEs in reducing inventory costs, maintaining product availability, and supporting smooth service to customers.

This study aims to analyze the implementation of the Salam contract in the online sales system of Kwala Official, an online store selling bedding through the marketplaces Shopee, Tokopedia, TikTok, and Blibli. The research method used a qualitative case study approach, with data collection techniques through interviews, observation, and documentation. The results indicate that online sales transactions at Kwala Official reflect the principles of the Salam contract, characterized by advance payment before receiving the goods, clear product information, and guaranteed delivery times. Furthermore, the implementation of the Salam contract is further strengthened by the marketplace system, which provides advance payment facilities, return policies, and refund mechanisms, thus providing protection for buyers. The study also identified supporting factors, such as clear product descriptions and good store management, as well as inhibiting factors such as shipping delays caused by the shipping company, differences in product appearance, and marketplace technical issues. Overall, transaction practices at Kwala Official comply with the terms and conditions of the Salam contract from a Sharia perspective.

This study aims to analyze the effect of product innovation, brand image, after-sales service, experiential marketing, and product quality on purchase intention and its impact on purchasing decisions of Toyota Avanza consumers in Semarang City. The research was conducted using a quantitative approach with primary data collected through questionnaires distributed to 120 respondents selected by purposive sampling. Data analysis employed the Structural Equation Modeling (SEM) technique using AMOS 18 software. The results indicate that all five independent variables—product innovation, brand image, after- sales service, experiential marketing, and product quality—have a positive and significant effect on purchase intention. Furthermore, purchase intention significantly affects purchasing decisions. Among the tested variables, product quality and product innovation were found to have the greatest influence on purchase intention, followed by brand image, experiential marketing, and after-sales service. These findings suggest that Toyota’s success in maintaining consumer interest and purchasing decisions largely depends on its ability to provide superior product quality, continuous innovation, and memorable customer experiences. The study contributes to marketing management literature by highlighting the integrated role of innovation and experiential marketing in shaping consumer behavior in the automotive sector.

The transformation of the retail industry in Indonesia is accelerating in line with increasing digital penetration and changes in consumer shopping behavior. This condition requires small-scale retail, including fresh marts, to be able to optimize effective marketing stimulus to maintain and increase consumer buying interest. This study aims to analyze the role of marketing stimulus consisting of price, product variety, and promotion as a predictor of consumer buying interest using the Stimulus Organism Response (SOR) theoretical approach. This study involved 105 consumer respondents of Rizky Fresh Mart Semarang, who were selected through accidental sampling techniques. Data were collected using a Likert scale questionnaire and analyzed through multiple linear regression. The results showed that product variations had a positive and significant effect on buying interest, while prices and promotions showed a positive but insignificant influence. Simultaneously, the three marketing stimuli have a significant effect on consumer buying interest. These findings confirm that in the context of small-scale retail in Indonesia, product variety is the most powerful stimulus in shaping consumer perception before generating a response in the form of buying interest, according to the SOR model. This research provides managerial implications for retailers to prioritize completeness and product diversity, in addition to more strategic price management and promotion.

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.

This study aims to analyze the preparation and role of a comprehensive budget in supporting the financial feasibility and business sustainability of the character coffee. The method used is budgetary analysis, which includes sales budgets, production budgets, raw material budgets, labor budgets, factory overhead costs, cash budgets, budgeted income statements, and Break Even Point (BEP) analysis. The results show that systematic budget planning helps business owners plan, control, and evaluate operational activities effectively. Sales projections indicate considerable market potential, with target consumers consisting of students, office workers, and the general public, enabling the business to generate sufficient revenue to cover operational costs and earn profits. Cash flow projections are also positive, reflecting the company’s ability to maintain liquidity. BEP analysis shows that the break-even point can be achieved at a realistic sales volume, indicating a relatively low risk of loss. Nevertheless, the business faces risks such as intense competition, fluctuations in raw material prices, and changes in consumer preferences. Therefore, regular budget evaluations, continuous product and service innovation, and disciplined financial management are essential. Overall, the findings indicate that character coffee is financially feasible and has promising prospects for sustainable growth if managed professionally.

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in driving national economic growth; however, many business actors still face challenges in financial management and the effective utilization of digital technologies. This condition is also experienced by the culinary MSME Warung Makan Lesehan Mas Roni, which previously did not have a structured bookkeeping system and had not maximized the use of digital platforms for marketing activities. This study aims to analyze the implementation of simple bookkeeping and digital marketing strategies in improving sales performance at the MSME. A descriptive qualitative method was employed by conducting observations, interviews, and collecting business documentation to obtain a comprehensive understanding of financial activities and digital marketing practices. The findings reveal that applying simple bookkeeping helps business owners record income, expenses, and profits more systematically, thereby supporting informed business decisions. Additionally, the adoption of digital marketing through social media platforms expands promotional reach, increases consumer engagement, and contributes to higher customer acquisition and improved operational effectiveness. The implications of this study highlight that the integration of proper bookkeeping and digital marketing utilization is a crucial strategy for MSMEs to enhance competitiveness and business sustainability in the Industry 4.0 era. Strengthening financial and digital literacy becomes an urgent need to help business owners adapt to modern business developments and maximize existing market opportunities.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.