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All Journal Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
I Ketut Wenten
Universitas Pamulang
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KNOWLEDGE OF FINANCE, BOOKKEEPING & TAXATION IMPROVED THE QUALITY OF LIFE FOR THE PEOPLE Sapta Setia Darma; Chaidir Djohar; I Ketut Wenten; Alexander Raphael
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.928 KB) | DOI: 10.32493/al-jpkm.v1i1.4008

Abstract

Kedaung areas, Pamulang, South Tangerang, Banten, have a majority of the population as an entrepreneur. This area around 3 hectares with the population almost 1500 people that consist of junior high school graduated reached 85% and the majority is women. People in this areas were ensnared by loan sharks which caused by a lack of knowledge about managing finance and how to access to financial institutions, in addition the people in the community lack of understanding and skill about administration and recording or book keeping and taxation matter (especially taxes for a small business or Small Medium Enterprise), the tax is embedded in the daily activity because every citizen has the rights and obligations of taxes in the form of participating in the national development and also NPWP or taxpayer identity number is a common requirement when citizens dealing with private agencies or government institutions (with bank institution, public servant institution, etc.) Therefore this Community Service Activities (called PKM) was conducted with the participants who as entrepreneurs or others who in the Kedaung areas, Pamulang, South Tangerang, Banten. The method used in the form of requesting and collecting information from societies about existing problems and then given presentation and explanation about finance management and banking institution knowledge with an in-depth understanding of the material on how to manage to finance, access to banking institution, recording and book keeping and taxation and continued with feedback in the form of questions or input from participants and followed up by the PKM team with giving in theory or implementation. Community Service activities produced an increase in knowledge for finances and access financial institutions/banking, administrative/financial records, and taxation. The Community Service activities were expected to provide inspiration and motivation for the lecturers/researchers who would carry out the same activities, the knowledge provided could benefit the community, academics, and families.Keywords: Finance, Bookkeeping, Taxation, Kedaung Areas, Community ServiceActivities
ANALISIS CAR, NPL, BOPO, NIM, LDR DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA BANK ARTHA GRAHA INTERNASIONAL TBK I Ketut Wenten
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.451 KB)

Abstract

The purpose of this study is to analyze and know the conclusions about the effect of the above variables on Profitability at Bank Artha Graha International proxy with Return on Assets (ROA). Data used in this study quarterly Financial Report period March 2001 - December 2014 based on the publication of Indonesian Banking Directory listed on the Financial Services Authority (OJK) and Bank Indonesia (BI) and the profile of the company Bank Artha Graha International Tbk. The research method used is analytical associative analytical analytical, analytical analytical research that aims to know the relationship between two or more variables, the method of explaining, predict and control a symptom. while the analytical causal associative is the causal relationship where the variable X will affect the variable Y. while the analytical technique used is multiple linear regression with quadratic equations and hypothesis test by using t-statistics for partially and F-statistics for the simultaneous. From partial research result; The effect of CAR on ROA of t count <t-table (-2,626 <-2.008) and probability 0.0114 <0.05 then H01 rejected, NPL effect on ROA t count> t-table (-1,7638> -2,008 ) with probability 0.08> 0.05 then H02 received, the effect of BOPO on the ROA of t count <t-table (-3,9819 <-2.008) and probability 0.0002 <0.05 then rejected, the effect of NIM on ROA the result of t arithmetic> t-table (5,115> 2,008) and probability 0.000 <0,05 then H04 rejected, influence of LDR to ROA t count <t-table (1,292 <2,008) and probability 0,202> 0, 05 then H05 accepted. The result of F test (simultaneously) shows F count> F-table or 63,76> 2,008 with probability value (significance) 0,000 <0,05. Can have a significant effect on the dependent variable ROA, BOPO independent variable there is a significant negative effect on the dependent variable ROA and NIM variable no significant positive effect on the ROA variable. NPL and LDR variables partially have no significant effect on ROA dependent variable at probability level (significance) less than 5%. The influence of variable variables (CAR, NPL, BOPO, NIM, and LDR) simultaneously significant and significant to profitability (ROA). From the results of this study is expected to be a guide, both by the management company in the management of companies and by investors in determining the investment strategy.
Co-Authors Alexander Raphael Chaidir Djohar Sapta Setia Darma