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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. 
ANALISIS PROSES AUDIT EKSTERNAL ATAS AKUN UTANG SUATU ENTITAS IMPORTIR KOMPONEN ELEKTRONIK Slamet Soesanto; Ni Made Artini; Muhammad Rafi Abrar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 4, No 2 (2023): REMITTANCE DESEMBER 2023
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol4no2.408

Abstract

Using external auditor services by business entities aims to make the financial statements presented following the actual financial condition of the entity. In addition, the urgency of using an external auditor is to ensure that there is no impropriety or discrepancy in the financial statements or information directly related to the financial statements themselves.    The purpose of the research is to find out how the external auditor carries out the phase of the auditing process on the debt of the importing company that has to managed properly to bring benefits. The method used the qualitative descriptive analysis method through direct observation and interviews with KAP-PCX office staff as an auditor institution of PT. XYZ is an electronic component importer entity. The results showed that the auditing of PT XYZ's debt account carried out by KAP-PCX was performed by the auditing provisions that had been planned. KAP-PCX also maintains an independent attitude even though PT XYZ has been audited by KAP-PCX in previous periods. However, what needs to be considered is the need to replace the use of Microsoft Excel with accounting software such as ATLAS (Audit Tool and Linked Archive System) that can be used in the auditing process to make it easier and more effective.Pemanfaatan jasa auditor eksternal oleh entitas bisnis bertujuan supaya laporan keuangan yang disajikan sesuai dengan keadaan keuangan entitas sesungguhnya. Selain itu urgensi penggunaan auditor eksternal adalah memberikan jaminan agar tidak terjadi ketidakwajaran serta ketidaksesuaian laporan keuangan maupun informasi yang berkaitan langsung dengan laporan keuangan itu sendiri.    Tujuan penelitian mengetaui bagaimana auditor eksternal melaksanakan tahapan proses auditing atas utang entitas eksportir yang harus dikelola dengan baik supaya mendatangkan manfaat. Metode yang digunakan dengan metode analisis deskriptif kualitatif melalui observasi dan wawancara langsung dengan Staf kantor KAP-PCX sebagai lembaga auditor PT. XYZ yang merupakan entitas importir komponen elektronik. Hasil  penelitian menunjukkan  bahwa  pelaksanaan  pengauditan  atas  akun  utang PT XYZ yang dilakukan oleh KAP-PCX telah dilaksanakan  sesuai  ketentuan pengauditan  yang telah dirancang. KAP-PCX juga tetap menjaga sikap independensi meskipun PT XYZ telah diaudit oleh KAP-PCX pada periode-periode sebelumnya. Namun yang perlu dipertimbangkan yaitu perlunya mengganti penggunaan Microsoft Excel dengan software akuntansi semisal ATLAS (Audit Tool and Linked Archive System) yang dapat digunakan dalam proses pengauditan sehingga lebih mudah dan efektif.