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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
I Gusti Ayu Diah Dhyanasaridewi
Institut Teknologi dan Bisnis Swadharma
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Other

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Pengaruh Profitabilitas dan Likuiditas Terhadap Kebijakan Dividen Pada PT. Sepatu Bata TBK I Gusti Ayu Diah Dhyanasaridewi; Ni Made Artini
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 02 (2020): Remittance Desember 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dividend policy is one of the functions of financial management apart from investment and funding decisions made by companies or banks in making decisions about the profits they receive to be distributed to shareholders according to the shares they own as dividends or reinvested as retained earnings which are carried out based on the General Meeting. Shareholders (GMS). Gitman, L.J. (2009: 611) states that "the company's dividend policy must be formulated with two basic objectives, namely providing adequate financing and maximizing the wealth of the company owners." Investors have an interest in information about Return On Equity (ROE) and Current Ratio (CR), in predicting the distribution of dividends that will be received. Therefore, it is necessary to examine the influence of Profitability and Liquidity on the Dividend Distribution Policy. This analysis aims to determine the effect of profitability and liquidity on the amount of dividends distributed to shareholders in PT. Bata shoes. The research method used is quantitative by using secondary data in the form of financial statements of PT. Bata Shoes Tbk from 2015-2019
ANALISIS PERBANDINGAN PENERIMAAN PAJAK PENGHASILAN BADAN SEBELUM DAN SESUDAH COVID-19 PADA KANTOR PELAYANAN PAJAK MADYA BEKASI I Gusti Ayu Diah Dhyanasaridewi; Maulana Prawira Yoga; Teddy Rochendi; Kharisma Annissa Putri
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 1 (2023): REMITTANCE JUNI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no1.338

Abstract

The purpose of this research is to find out the calculation of corporate income tax carried out by KPP Madya Bekasi and to compare the calculation of corporate income tax for 6 years, namely from 2016-2021. This type of research is quantitative research using primary and secondary data with data collection techniques through observation, interviews, and literature study. The results of this study indicate that the calculation and reporting of income tax by the company is in accordance with the Tax Law Number 36 of 2008.Tujuan penelitian ini adalah untuk mengetahui perhitungan pajak penghasilan badan yang dilakukan oleh KPP Madya Bekasi dan membandingkan perhitungan pajak penghasilan badan selama 6 tahun yaitu dari tahun 2016-2021. Jenis Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perhitungan dan pelaporan pajak penghasilan yang dilakukan oleh perusahaan telah sesuai dengan Undang-Undang Perpajakan Nomor 36 Tahun 2008.
PENYULUHAN PENGENALAN PERPAJAKAN BAGI CALON WAJIB PAJAK SECARA DARING I Gusti Ayu Diah Dhyanasaridewi; Ayu Fitri Rosianie; Delfi Yandri; Maulana Prawira Yoga; Amirul Wicaksono
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 1, No 02 (2023): SWADIMAS EDISI JULI 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol1no02.371

Abstract

Tax is one of the mandatory contributions of the community for the economic activities it undertakes. As a form of state revenue, taxes play a massive role and are increasingly becoming a mainstay for the help of running the wheels of government (development and so on). There are several tax functions, particularly budgetary function (source of state revenue) and the regulated function. In addition, the role of taxes is also as a means of implementing various government policies in the economic and social fields. The DGT Ministry of Finance of the Republic of Indonesia conducts tax counseling activities in collaboration with the academic community  included in the strategic planning of the DGT Ministry of Finance of the Republic of Indonesia for 2019, namely the theme of increasing tax knowledge and skills where the target is prospective future taxpayers, namely high school students, vocational equivalents and students in Tax Goes To Campus program. Through this activity, the ITB Swadharma Lecturer Team collaboration with KPP Pratama Tambora conducted community service activities by providing counseling regarding the introduction of taxation to prospective taxpayers which was carried out online. The activity was held on October 16 2021 and was attended by around 310 students.Pajak merupakan salah satu iuran wajib masyarakat atas kegiatan perekonomian yang dilakukannya. Sebagai salah satu bentuk penerimaaan negara, pajak berperan yang banyak dan semakin menjadi andalan untuk kepentingan menjalankan roda pemerintahan (pembangunan dan sebagainya). Ada beberapa fungsi Pajak yaitu fungsi budgetair (sumber penerimaan negara) dan fungsi regulerend (mengatur). Selain itu peranan pajak juga sebagai alat pelaksanaan berbagai kebijakan pemerintah dalam bidang ekonomi maupun sosial. DJP Kemenkeu RI  melakukan kegiatan penyuluhan Perpajakan yang bekerjasama dengan civitas akademik dimana masuk pada perencanaan strategis DJP Kemenkeu RI tahun 2019 yaitu yang bertemakan meningkatkan pengetahuan dan keterampilan perpajakan dimana sasaran nya ada calon wajib pajak masa depan yaitu para siswa siswi SMA, SMK sederajat dan Mahasiswa dalam program Pajak Goes To Campus. Melalui kegiatan ini Tim Dosen ITB Swadharma bekerjasama dengan KPP Pratama Tambora melakukan kegiatan pengabdian kepada masyarakat dengan memberikan penyuluhan mengenai pengenalan perpajakan kepada calon wajib pajak yang dilakukan secara daring. Kegiatan dilaksanakan pada tanggal 16 Oktober 2021 dan diikuti oleh 310 peserta yang merupakan para siswa – siswi  dari beberapa SMA se-Kota Tangerang Selatan serta Mahasiswa dari beberapa Kampus
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
Co-Authors Amirul Wicaksono Ayu Fitri Rosianie Delfi Yandri Hadi Purwanto Kharisma Annissa Putri Maulana Prawira Yoga Mungky Hendriyani Ni Made Artini Nia Amelita Salmia Salmia Siti Maryam Tatyana Tatyana Teddy Rochendi