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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business JURDIASRA
Rachman, Sri Rachmawati
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Debt Levels and Their Effect on The Profitability of Banking Firms at The Indonesia Stock Exchange Rachmawati, Rachmawati; Pratama, Muhammad Faried; Rachman, Sri Rachmawati; Hisa, Sumaria
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1786

Abstract

This study aims to determine the impact of debt levels on the profitability of banking companies listed on the Indonesia Stock Exchange. The research focuses on two variables: the Debt-to-Equity Ratio (DER) and Return on Assets (ROA). Quantitative research with simple linear regression analysis is a type of study aimed at understanding the relationship between two variables. The population of this study includes 47 banking companies listed on the Indonesia Stock Exchange (IDX), from which a sample of 4 banking companies was selected using purposive sampling. This qualitative research employs simple linear analysis using SPSS 25.0 as the analytical tool. The results, based on significant values and partial values, indicate that an increase in debt levels among banking companies listed on the Indonesia Stock Exchange leads to a decrease in profitability. This is because the debt of banking companies is not solely used for operational activities but also for providing credit funds to customers
Pendampingan Pajak Bagi Pelaku Usaha Sari, Wa Ode Irma; Hasnita, Nita; Limbong, Diamond; Rachman, Sri Rachmawati
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.163

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a vital role in the national economy. However, their contribution to tax revenue remains low due to limited tax literacy, administrative understanding, and technical skills. This study aims to enhance tax literacy and compliance among MSME actors in Kendari City through a community service program involving direct guidance. The activity was conducted face-to-face with 31 participants from various MSME sectors, including culinary, trade, services, and production. The approach combined theoretical instruction, practical training on filling out the Annual Tax Return (Form 1770), tax calculation simulations, and personalized guidance, supervised by students and faculty members. Evaluation was carried out using pre-tests and post-tests as well as participatory observation to assess improvements in understanding, technical skills, and tax reporting readiness. The results indicated significant improvement in participants’ comprehension of tax concepts, use of the DJP Online application, and ability to perform simple tax planning according to their business characteristics. The guidance also positively impacted the legality, credibility, and sustainability of MSME businesses while enhancing students’ soft skills, such as communication, practical mentoring, and systematic material delivery. These findings confirm that a combination of theory, practical exercises, and personal guidance is an effective strategy for improving MSME tax compliance. This activity can serve as a replicable model of community service in other regions to strengthen tax literacy, support small business administration, and increase MSMEs’ contribution to national revenue and local economic development.
Co-Authors Hasnita, Nita Hisa, Sumaria Limbong, Diamond Muhammad Faried Pratama Rachmawati Rachmawati Sari, Wa Ode Irma