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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
SOSIALISASI UMKM GO DIGITAL BAGI UMKM JOMBANG DAN PAMULANG ESTATE TANGERANG SELATAN Rita Rita; Ni Made Artini; Tatyana Tatyana; Mungky Hendriyani; Sugiyono Sugiyono
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.vol1no02.370

Abstract

The use of the internet has become part of the lifestyle of modern society, especially for those who are used to smartphone, tablet, computer, and laptop technology. Mass media such as TV, radio, newspapers, and billboards are good to attract local buyers while internet media can attract global consumers from various countries. The use of the internet as a digital medium for promotion and marketing, such as the web and social media, should receive significant attention from MSME business actors. Digital media as a marketing tool for a product or service is an effective marketing strategy because it can reach consumers in a timely, personal, and relevant manner. This activity took the form of outreach for SMEs in the Jombang Region and Pamulang Estate, South Tangerang. The activity was carried out in a panel discussion at the Pamulang University Campus. Through this activity, MSMEs in the Jombang and Pamulang Estate areas that still use manual strategies, product packaging that is still simple, product marketing is still traditional, product marketing still covers a limited area and there is no product promotion will have the insight to take advantage of digital technology while applying this insight so that business can grow better.Penggunaan internet telah menjadi bagian dalam gaya hidup masyarakat modern, terutama bagi mereka yang sudah terbiasa dengan teknologi smartphone, tablet, komputer dan laptop. Media massa seperti tv, radio, surat kabar dan baliho hanya mampu menarik konsumen lokal sedangkan media internet mampu menaik konsumen global dari berbagai negara. Pemanfaatan internet sebagai media digital dalam rangka promosi dan pemasaran seperti web dan media sosial seharusnya mendapatkan perharian penting bagi para pelaku usaha UMKM. Media digital sebagai alat pemasaran suatu produk atau jasa merupakan salah satu strategi marketing yang efektif karena dapat menjangkau konsumen secara tepat waktu, pribadi dan relevan. Kegiatan ini berbentuk sosialisasi yang dilakukan untuk UMKM di wilayah Jombang dan Pamulang Estate Tangerang Selatan. Kegiatan dilakukan secara panel diskusi yang bertempat di Kampus Universitas Pamulang. Melalui kegiatan ini UMKM di wilayah Jombang dan Pamulang Estate yang masih menggunakan strategi manual, kemasan produk yang masih sederhana, pemasaran produk masih tradisional, pemasaran produk masih mencakup wilayah terbatas dan belum adanya promosi produk akan memiliki wawasan untuk memanfaatkan teknologi digital sekaligus menerapkan wawasan tersebut agar usahanya dapat berkembang lebih baik. 
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
PENGARUH KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI Reza Prasetyo; Ni Made Artini; Dhenok Darwanti; Tatyana Tatyana
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.vol14no2.966

Abstract

This study aims to examine the effect of financial compensation and non-financial compensation on the performance of accounting department employees in the Controller Function of the Finance Directorate of PT Pertamina Hulu Energi. The research data was collected through primary data, in the form of questionnaires distributed directly to respondents. Data collection was conducted using purposive sampling. The population and sample in this study were 45 accounting department employees at PT Pertamina Hulu Energi who met the sample characteristics. The results of the study indicate that financial compensation has a positive and significant effect on the performance of accounting department employees, non-financial compensation has a positive and significant effect on the performance of accounting department employees, and financial and non-financial compensation simultaneously have a positive and significant effect on the performance of accounting department employees.Penelitian ini bertujuan untuk menguji pengaruh kompensasi finansial dan kompensasi non finansial terhadap kinerja karyawan bagian akuntansi pada Fungsi Controller Direktorat Keuangan PT Pertamina Hulu Energi. Data penelitian didapat dari data primer berupa kuesioner yang didistribusikan secara langsung kepada responden. Teknik pengumpulan data dilakukan dengan menggunakan purposive sampling. Populasi dan sampel dalam penelitian ini adalah karyawan bagian akuntansi di PT Pertamina Hulu Energi sebanyak 45 responden yang sudah memenuhi karakteristik sampel. Hasil penelitian menunjukan bahwa kompensasi finansial berpengaruh positif dan signifikan terhadap kinerja karyawan bagian akuntansi, kompensasi non finansial berpengaruh positif dan signifikan terhadap kinerja karyawan bagian akuntansi, kompensasi finansial dan non finansial secara bersamaan berpengaruh positif dan signifikan terhadap kinerja karyawan Bagian akuntansi