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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Hadi Purwanto
INSTITUT TEKNOLOGI DAN BISNIS SWADHARMA
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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IMPLEMENTASI AKUNTANSI PADA UMKM SERTA IMPLIKASINYA TERHADAP KUALITAS INFORMASI DAN PENGAMBILAN KEPUTUSAN Hadi Purwanto; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.122

Abstract

The purpose of the study was to obtain an overview of the accounting practices applied to CV. X and knowing the reasons behind its implementation and knowing the implications of the application of these accounting practices on the quality of information produced by CV. X . This research is a type of qualitative research with a case study approach. The subjects in this study are medium-scale MSMEs in the Pasuruan area which are engaged in the concentrate block industry. Sources of data used in this study are secondary and primary data. Data collection methods used include observation, interviews, documentation of literature studies and Web studies. This study uses a descriptive technique to analyze the data. The results of this study stated that accounting practices in CV. X. has not fully referred to SAK ETAP. Although it has been able to prepare a number of financial reports according to the mandate of ETAP, CV.X has not been able to implement accounting according to standards properly. This is based on various factors including the environment, the lack of competence of the company's human resources, weaknesses in the company's control system and the lack of rules and regulations from the government. As a result, the company failed to meet the qualitative requirements of information quality. However, this does not affect the company to produce quality information. Poor accounting practices at CV.X apparently did not significantly affect the decision-making process.
PENGARUH RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Salmia Salmia; Ni Made Artini; Hadi Purwanto; I Gusti Ayu Diah Dhyanasaridewi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.1093

Abstract

This study aims to analyze the effect of liquidity and profitability ratios on stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Liquidity ratios are measured using the Current Ratio (CR), while profitability is measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The method used was an associative quantitative study, with a sample of 20 companies selected through purposive sampling. Data were obtained from annual financial reports. The data were analyzed using multiple linear regression. The results indicate that liquidity and profitability ratios simultaneously have a significant positive effect on stock prices. Partially, CR, ROA, and NPM have a significant positive effect, whereas ROE does not. These findings provide important implications for companies seeking to improve financial performance to attract investors and increase stock value.Penelitian ini bertujuan menganalisis pengaruh rasio likuiditas dan profitabilitas terhadap harga saham pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Rasio likuiditas diukur dengan Current Ratio (CR), sedangkan profitabilitas menggunakan Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Metode yang digunakan adalah penelitian kuantitatif asosiatif dengan sampel sebanyak 20 perusahaan yang dipilih melalui teknik purposive sampling, data penelitian diperoleh dari laporan keuangan tahunan. Analisis data penelitian menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa rasio likuiditas dan profitabilitas secara simultan berpengaruh signifikan terhadap harga saham. Secara parsial, CR, ROA, dan NPM berpengaruh positif signifikan, sedangkan ROE tidak signifikan. Temuan ini memberikan implikasi penting bagi perusahaan dalam meningkatkan kinerja keuangan guna menarik investor dan meningkatkan nilai saham
PEMERIKSAAN MATA GRATIS DAN KACAMATA BERSUBSIDI DI PURA PARAHYANGAN JAGAT GURU I Gusti Ayu Diah Dhyanasaridewi; Mungky Hendriyani; Siti Maryam; Hadi Purwanto; Ni Made Artini; Tatyana Tatyana; Nia Amelita
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 4, No 2 (2026): SWADIMAS EDISI JULI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol4no2.1324

Abstract

This community service activity was carried out through a collaboration between the Swadharma Institute of Technology and Business and the Indonesian Eye Charity Foundation at the Parahyangan Jagat Guru Temple on April 12, 2026. The implementation of the activity was motivated by the still-low public awareness of the importance of maintaining eye health and by limited access to affordable eye health services. This activity aims to provide direct health services while increasing public understanding of the importance of maintaining eye health. The methods used included eye health education, visual acuity examinations, consultations, and the distribution of glasses based on participants' examination results. The activity was attended by people of various age groups and received a positive response from residents. The examination results showed that several participants had visual impairments, including nearsightedness, farsightedness, and astigmatism. Through this activity, the community gained better knowledge about the importance of maintaining eye health and conducting regular examinations. In addition, subsidized glasses assistance helped participants improve comfort in carrying out daily activities. The collaboration between the Swadharma Institute of Technology and Business and the Indonesian Eye Charity Foundation makes a positive contribution to supporting community health and welfare.Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui kerja sama antara Institut Teknologi dan Bisnis Swadharma dengan Yayasan Amal Mata Indonesia di Pura Parahyangan Jagat Guru pada tanggal 12 April 2026. Pelaksanaan kegiatan dilatarbelakangi oleh masih rendahnya kesadaran masyarakat terhadap pentingnya menjaga kesehatan mata serta keterbatasan akses layanan kesehatan mata yang terjangkau. Kegiatan ini bertujuan untuk memberikan pelayanan kesehatan secara langsung sekaligus meningkatkan pemahaman masyarakat mengenai pentingnya menjaga kesehatan mata. Metode yang digunakan meliputi penyuluhan kesehatan mata, pemeriksaan ketajaman penglihatan, konsultasi, dan penyaluran bantuan kacamata sesuai hasil pemeriksaan peserta. Kegiatan diikuti oleh masyarakat dari berbagai kelompok usia dan mendapatkan respons positif dari warga sekitar. Hasil pemeriksaan menunjukkan bahwa beberapa peserta mengalami gangguan penglihatan seperti rabun jauh, rabun dekat, dan silinder. Melalui kegiatan ini, masyarakat memperoleh pengetahuan yang lebih baik mengenai pentingnya menjaga kesehatan mata dan melakukan pemeriksaan secara rutin. Selain itu, bantuan kacamata bersubsidi membantu peserta meningkatkan kenyamanan dalam menjalankan aktivitas sehari-hari. Kolaborasi antara Institut Teknologi dan Bisnis Swadharma dengan Yayasan Amal Mata Indonesia memberikan kontribusi positif dalam mendukung kesehatan dan kesejahteraan masyarakat
PENDIDIKAN ETIKA PROFESI DAN ANTI KORUPSI DALAM MEMBENTUK INTEGRITAS MAHASISWA Melisa Melisa; Mungky Hendriyani; Amirul Wicaksono; Hadi Purwanto
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 2 (2025): KOMPLEKSITAS EDISI DESEMBER 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no2.1027

Abstract

AbstractThis study aims to analyze the relationship between professional ethics education and anti-corruption education as an integrated approach to strengthening student integrity. The urgency of this research stems from the fact that corruption remains a significant challenge in Indonesia, reflecting a moral crisis across various levels of society. Therefore, universities need to take an active role in fostering ethical awareness and anti-corruption behavior to prevent future moral violations. This study uses a descriptive qualitative approach, drawing on literature reviews, policy analysis, and documents published between 2020 and 2024. The analysis identified patterns of integration of ethical and anti-corruption values into the higher education curriculum, their impact on student character formation, and the institutional challenges to their implementation. The results show that the systematic integration of professional ethics and anti-corruption education significantly increases students' moral awareness, honesty, and social responsibility. Students who receive values-based learning and are taught by exemplary lecturers demonstrate higher levels of ethical concern and moral sensitivity. Universities with formal academic integrity policies and anti-corruption programs also show significant improvements in academic honesty culture. The implications of this research emphasize the importance of curriculum innovation, strengthening integrity policies, and cross-institutional collaboration between universities, the government, and anti-corruption agencies.Penelitian ini bertujuan untuk menganalisis hubungan antara pendidikan etika profesi dan pendidikan antikorupsi sebagai pendekatan terpadu dalam memperkuat integritas mahasiswa. Urgensi penelitian ini didasarkan pada kenyataan bahwa praktik korupsi masih menjadi tantangan besar di Indonesia, yang mencerminkan krisis moral pada berbagai lapisan masyarakat. Oleh karena itu, perguruan tinggi perlu mengambil peran aktif dalam menumbuhkan kesadaran etis dan perilaku antikorupsi sebagai bentuk pencegahan dini terhadap pelanggaran moral di masa depan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka, analisis kebijakan, dan telaah dokumen yang terbit antara tahun 2020 hingga 2024. Analisis dilakukan dengan mengidentifikasi pola integrasi nilai etika dan antikorupsi dalam kurikulum pendidikan tinggi, dampaknya terhadap pembentukan karakter mahasiswa, serta tantangan institusional dalam implementasinya. Hasil penelitian menunjukkan bahwa integrasi pendidikan etika profesi dan antikorupsi secara sistematis berkontribusi signifikan terhadap peningkatan kesadaran moral, kejujuran, dan tanggung jawab sosial mahasiswa. Mahasiswa yang mendapatkan pembelajaran berbasis nilai dan keteladanan dosen menunjukkan tingkat kepedulian etis dan kepekaan moral yang lebih tinggi. Perguruan tinggi yang memiliki kebijakan integritas akademik dan program antikorupsi formal juga menunjukkan peningkatan signifikan dalam budaya kejujuran akademik. Implikasi penelitian ini menegaskan pentingnya inovasi kurikulum, penguatan kebijakan integritas, serta kolaborasi lintas lembaga antara perguruan tinggi, pemerintah, dan lembaga antikorupsi.
Co-Authors Amirul Wicaksono I Gusti Ayu Diah Dhyanasaridewi Melisa Melisa Mungky Hendriyani Ni Made Artini Nia Amelita Rita Rita Salmia Salmia Siti Maryam Tatyana Tatyana