Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Dehasen Mengabdi Journal of Law, Social Science, and Management Review
Sahdiya, Beti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect Of Tax Planning And Deferred Tax On Financial Performance Hidayah, Nenden Restu; Susena, Karona Cahya; Sahdiya, Beti
Journal of Law, Social Science, and Management Review Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i2.187

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of Tax Planning and Deferred Tax on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. Tax is one of the important sources for state revenue to finance state development. This study also discusses deferred tax and tax planning that will be carried out by the company in generating profits by looking at the financial performance of the company. This study uses a sample of 13 Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2017-2021. Data were collected using purposive sampling method and hypothesis testing using multiple linear regression. The dependent variable in this study is financial performance, while the independent variables in this study are tax planning and deferred tax. Based on the results of data analysis, it shows that tax planning has a positive effect on financial performance and deferred tax also has a negative effect on financial performance
Optimalisasi Kemampuan Anak Sekolah Dasar Melalui Program Bimbel Matematika Dan Bahasa Inggris di RT 18 RW 02 Pematang Gubernur S, David Ajun; Septi, Septi; Sahdiya, Beti; Nirmalawati, Nirmalawati; Fadila, Mawar; Kresnawati, Kresnawati; Wahyudi, Yusuf; Susanti, Neri
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.9137

Abstract

The Thematic Community Service Program (KKN-T) is a community service initiative carried out by students of Universitas Dehasen Bengkulu during the 3rd Period of 2025, located in Pematang Gubernur Subdistrict, Muara Bangkahulu District, Bengkulu City. This KKN-T program involved 15 groups of students assigned across various neighborhood units (RT) within the area. Our group, assigned to RT 18 RW 02, designed and implemented a tutoring program (bimbel) for elementary school children focusing on two subjects: mathematics and English. This program was developed based on initial observations which revealed that most children had difficulties in understanding basic arithmetic operations (addition, subtraction, multiplication, and division) as well as challenges in memorizing and using basic English vocabulary. The main contributing factors to these problems included the lack of learning assistance at home, limited learning time at school, and the absence of engaging learning methods. To address these issues, we conducted tutoring sessions twice a week using fun and interactive methods such as quizzes, ice breaking activities, and individual exercises. The results of the program showed that the children experienced improvement in their interest in learning, comprehension of the material, and confidence in facing mathematics and English lessons. This program demonstrated that an interactive and enjoyable learning approach can create a positive learning environment and significantly contribute to improving the quality of education in the community. In addition to having a positive impact on the students, this activity also served as a means for students to actualize themselves by applying the knowledge and skills they have acquired in university to real life situations.
Co-Authors Fadila, Mawar Hidayah, Nenden Restu Karona Cahya Susena, Karona Cahya Kresnawati, Kresnawati Neri Susanti Nirmalawati Nirmalawati S, David Ajun Septi Septi Yusuf Wahyudi