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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Pelitabangsa Jurnal Lentera Pengabdian Dedikasi : Jurnal Pengabdian Lentera Growth: Journal Management and Business
Widiastuti Widiastuti
Universitas Pelita Bangsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Financial Statement Training for Transparent and Accountable MSME Tax Reporting Dian Sulistyorini Wulandari; Neng Asiah; Widiastuti Widiastuti; Elektra Naurah Salsabila
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1358

Abstract

Micro, small, and medium enterprises continue to face challenges in financial management, particularly in preparing systematic financial statements and fulfilling tax obligations. These limitations often result in poor financial information quality and hinder effective business decision-making and tax compliance. This community service program aimed to improve the knowledge and skills of business owners in preparing financial statements as a basis for transparent and accountable tax reporting. The activity was conducted at Pelita Bangsa University on June 19, 2026, involving nine micro, small, and medium enterprise owners from Bekasi Regency. The program employed socialization, training sessions, hands-on financial statement preparation practices, tax reporting simulations, and mentoring in the use of simple financial recording technology. Evaluation was carried out through observation, interviews, and assessments conducted before and after the training. The results demonstrated an improvement in participants' understanding of transaction recording, financial statement preparation, and tax reporting procedures. Participants were also able to implement more structured financial recording practices and utilize simple technology to support business financial management. The program contributed positively to strengthening financial management capacity and increasing tax awareness among participants. Therefore, the training and mentoring activities can serve as an effective empowerment strategy to support more transparent, accountable, and sustainable business management practices.
Strengthening MSME Tax Compliance and Business Legality through Accounting and Tax Education in Bekasi Regency Jamian Purba; Maulina Dyah Permatasari; Widiastuti Widiastuti; Salsabila Ameliani
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1387

Abstract

This community service activity was motivated by the low level of accounting and taxation literacy among micro, small, and medium enterprise owners in Bekasi Regency, which affects financial management, tax compliance, and business legality. The purpose of the program was to improve participants' knowledge and skills in financial recordkeeping, understanding tax obligations, utilizing digital tax services, and increasing awareness of business legality. The program employed socialization, training, hands-on practice, and mentoring methods involving 13 business owners and was conducted at Pelita Bangsa University on May 29, 2026. Evaluation was carried out through observation, pre-tests, post-tests, and implementation assistance. The results indicated an improvement in participants' understanding of bookkeeping, preparation of simple financial statements, tax calculation and reporting, and business legalization procedures. Participants also demonstrated better ability to utilize digital tax services and implement more organized business administration practices. The activity confirms that structured education and mentoring can effectively enhance the managerial capacity of business owners in managing their enterprises professionally. Improved accounting and taxation literacy is expected to support higher tax compliance, strengthen business legality, and contribute to the sustainability and competitiveness of enterprises in the future.
Dividend Policy, Debt Policy, and Firm Value: The Moderating Role of Profitability in Indonesian Automotive Firms Muhamad Syahwildan; Widiastuti Widiastuti; Preatmi Nurastuti; Miftah Fauzie
Growth: Journal Management and Business Vol. 4 No. 01 (2026): June 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/growth.v4i01.1563

Abstract

Company value is one of the main indicators reflecting a company's success in creating shareholder wealth. The decline in firm value in the automotive subsector is indicated by a downward trend in Price to Book Value (PBV), influenced by fluctuations in macroeconomic conditions, increasing production costs, and shifts in consumer preferences toward more efficient and environmentally friendly products. The purpose of this study is to examine the effect of dividend policy and debt policy on firm value, with profitability as a moderating variable. The population consists of companies in the automotive and component subsector listed on the Indonesia Stock Exchange for the period 2017–2024. The sample was selected using a purposive sampling method, resulting in 7 companies observed over eight years, yielding a total of 56 observations. The data used are secondary data obtained from the companies’ financial statements available on the official website www.idx.co.id. The analytical method applied is panel-data regression with Moderated Regression Analysis using EViews 13. The results indicate that dividend policy has no significant effect on firm value, and profitability weakens the relationship between dividend policy and firm value. This suggests that dividends are not the primary indicator used by investors in evaluating company performance. Meanwhile, debt policy has a significant effect on firm value, and profitability strengthens the relationship between debt policy and firm value. This implies that companies with higher profitability are more capable of managing their financial obligations effectively, thereby increasing firm value.
Co-Authors Ade Nurul Hidayat Aditiya Agustiana Catur Okta Salsabila Dian Sulistyorini Wulandari Dwi Auli Ramadhania Ela Fauziah Elektra Naurah Salsabila Estuti Fitri Hartini Fikko Bangun Persada Fiqih Maria Rabiatul Hariroh Fitriyani Fitriyani Hafsari Prabhamanik Faddila Jamian Purba Kuwat Riyanto Maulina Dyah Permatasari Miftah Fauzie Muhamad Syahwildan Neng Asiah Preatmi Nurastuti Reva Meliyana Rika Aprilianti Salsabila Ameliani Soni Suardi Suhendra Sunita Dasman Suriyanti Suriyanti Suryadi Yahya, Adibah Zulfa Zakiatul Hidayah