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All Journal PERMANA JDM (Jurnal Dinamika Manajemen) Martabe : Jurnal Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economics and Business UBS ASEAN Journal of Empowering Community PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Journal of Social Work and Empowerment Jurnal Riset Mahasiswa Jurnal Pengabdian Masyarakat ISEI Countable (Contemporary Business and Sustainability Science) Masyarakat: Jurnal Pengabdian Jurnal Abdimas Cendekiawan Indonesia
Sri Murdiati
Universitas Pancasakti Tegal
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Other

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Socialization of PBB-P2 Receivables Collection in Tegal Regency Amirah; Amin, Mohammad Arridho Nur; Murdiati, Sri; Wijaya, Juli Riyanto Tri
Jurnal Abdimas Cendekiawan Indonesia Vol. 1 No. 3 (2024): September
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jaci.v1i3.94

Abstract

One of the problems that is often faced by Land and Building Taxpayers (PBB-P2) in paying taxes is the amount of PBB-P2 payments owed. To be able to find out the amount of the outstanding PBB-P2 payment, it is necessary to understand the tax subject, tax object, tax object exemption, and the PBB-P2 rate owed. Through Community Service, it is hoped that the Village Head as a Taxpayer can understand the amount of payments that must be paid to the outstanding PBB-P2 and provide socialization to the villagers so that taxpayers from various villages in Tegal Regency can obey in paying PBB-P2. Thus, through this service, it will provide understanding to the participants to be able to pay tax arrears and be obedient in paying taxes afterwards. The target of this service is the Village Head of Tegal Regency. This activity will be held on Tuesday, August 13, 2024 at 09.00 WIB until it is finished. The results of the service activities showed that there was an increase in understanding of PBB-P2 tax subjects, tax objects, exemptions for PBBP2 tax objects, filling out tax object notification letters (SPOP) to the calculation of urban rural land and building taxes (PBB-P2) and the taxes collected could be implemented properly.
Analysis of Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the Period 2019-2023 Rahmawati, Septiana Galuh; Murdiati, Sri; Utami, Yuni
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to determine and analyze Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the 2021-2023 Period. Financial performance is measured by Return on Assets (ROA), capital structure is measured by Debt to Equity Ratio (DER), Company value is measured using Tobin's Q and Good Corporate Governance (GCG) using the proportion of female board of directors. In this context, Good Corporate Governance (GCG) is used as a moderating variable to see how company value can affect the relationship between Financial Performance and capital structure. Type of research used quantitative, the data used is secondary data obtained from published financial reports on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study was 33 companies and the research sample was 13 company samples. The data analysis method uses multiple linear regression analysis with Moderated Regression Analysis (MRA). To test the hypothesis using a tool, namely the SPSS 22 program. The results of this study indicate that financial performance does not affect the value of the company. Capital structure has a positive effect on the value of the company. Good Corporate Governance (GCG) is not able to moderate the influence between financial performance on the value of the company. And Good Corporate Governance (GCG) is able to moderate the influence between capital structure on the value of the company.
Co-Authors A, Amirah Ade Risdiana Pratiwi Agus Prasetyono Agustina Handayani Ahmad Farihi Amirah Amirah Amirah Amirah, Amirah Asih Pamungkas Balqis, Mrs. Briliani Dwi Hapsari Catur Wahyudi, Catur Dhea Pranatania Puspitasari Dien Noviany Rahmatika Dwi, Kuspriatin Fahreza, Viki Feby Pricilia Fitiati, Anna Adi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Heni Puji Setyaningrum Imam, Chaerul Indra Ardhi Kurniawan Juli Riyanto Tri Wijaya Kuspriatin Dwi Malafitri, Nurulita Maulida Dwi Kartikasari Medi Tri Purwanto Mei Rani Amalia Mei Rani Amalia Mohammad Arridho Nur Amin Muchamad Sukron Muttaqin, Ibnu Nur Widiastuti Nurfikri, Annas Okti Rustianti Pamungkas, Asih Prasetyo, Ayu Tri Prasetyono, Agus Puspitasari, Dhea Pranatania Rahmawati, Septiana Galuh Rustianti, Okti Safitri, Siska Amalia Setyaningrum, Heni Puji Setyowati Subroto Singgih, Ridwan Sujarwo, Makmur Sukron, Muchamad Sulistianingsih, Endang Sumarno Sumarno Susilawati, Agnes Dwita Tri Sulistiani Tri Sulistyani Tri Sulistyani Yuni Utami Yuni Utami Yuniarti Herwinarni