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The Effect of Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Asset on Capital Adequacy Ratio in Banking Companies Listed in The Indonesia Stock Exchange Fanny Dewi Lie Gunardy; Melisa Cantika Dewi; Siti Dini; Anggono Anggono
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 4 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4522

Abstract

The aim of this research is to examine the influence of Investment Policy Ratio, Net Profit margin, loan to Deposit Ratio, Return on Assets and Capital Adequacy Ratio. In this research, researchers used quantitative research methods. The population used in the research was 53 banking companies and a sample of 29 banks with a total of 87 observations. The data analysis techniques used multiple linear regression analysis with SPSS version 26. The research results show that the Investing Policy Ratio and Net Profit Margin have no effect on the Capital Adequacy Ratio. Loan to Deposit Ratio has a positive and significant effect on the Capital Adequacy Ratio. Return on Assets has a negative and significant effect on the Capital Adequacy Ratio. Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Assets simultaneously have a positive and significant effect on the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange. The determination size of 14.4% means that the Investing Policy Ratio, Net Profit Margin, Loan to Deposit Ratio and Return on Assets can explain the Capital Adequacy Ratio in banking companies listed on the Indonesia Stock Exchange.
Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Siti Dini; Puji Harianti; Tar wiyah; Ahmad Saputra; Ari Irawan; Melinda Siregar; Corinna Wongsosudono
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitra_prima.v8i1.8109

Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
The Assistance in Human Resource Management and Implementation of Accounting Software in Palm Oil Plantation Business Units Hasrita Lubis; Siti Aisyah Nasution; Anggono; Melinda Siregar; Siti Dini; Hendra Nazmi; Annisa Nauli Sinaga
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.8524

Abstract

The palm oil plantation sector plays a strategic role in Indonesia's economy; however, many plantation business units still face challenges in human resource (HR) management and financial administration. Limited employee competencies, inadequate performance management systems, and the continued use of manual accounting practices often reduce operational efficiency and the accuracy of financial reporting. To address these issues, a community service program was conducted in the form of assistance and socialization on HR management and the implementation of Accurate accounting software for employees of PT. Kallista Alam. The program employed a participatory training approach that combined theoretical explanations, discussions, demonstrations, and hands-on practice. The activities focused on enhancing participants’ understanding of effective HR management, introducing the accounting cycle, and providing practical training in the use of Accurate software for financial recording and reporting. The results indicated that participants gained a better understanding of HR management practices and improved their knowledge of digital accounting systems. The program also increased participants’ awareness of the importance of technology adoption in supporting accurate, efficient, and transparent financial management. Overall, the assistance program contributed to strengthening employee competencies and promoting the adoption of accounting software to improve organizational performance and competitiveness in the palm oil plantation industry.