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All Journal Jurnal Informasi Pengabdian Masyarakat MANKEU (JURNAL MANAJEMEN KEUANGAN) Panggung Kebaikan : Jurnal Pengabdian Sosial
Gilang Pranajasakti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON COMPANY VALUE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2023 M. Tarmizi; Yuli Maylena; Sujeni, Sujeni; Diddo Adding Adove; Gilang Pranajasakti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 4 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i4.167

Abstract

This research aims to determine the effect of tax planning and profitability on company value in manufacturing companies listed on the Indonesian Stock Exchange by publishing financial reports and annual reports for the 2020-2023 period. The type of research used is quantitative research. The sampling technique is carried out using techniques purposive sampling. So the sample obtained was 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 60 companies observing data for 4 years of observation, namely 240 companies. This type of data source uses secondary data taken through website official www.idx.co.id. The data analysis technique used in this research is multiple linear regression analysis with tools software SPSS 23. The results of this study indicate that tax planning has no significant effect on company value and profitability has a significant effect on company value and tax planning and profitability together have a significant effect on company value.
Perawatan Luka Diabetikum pada Klien dengan Gangren Ruswati Ruswati; Titin Supriyatin; Gilang Pranajasakti
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 1 (2025): Februari : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i1.1211

Abstract

Diabetes Mellitus is a metabolic disease caused by problems in the body in producing insulin, insulin produced is lacking or nonexistent, or it can be due to the insulin receptor not functioning so that cells cannot receive glucose for metabolism (Black, M. J. & Hawks, 2014; Pranata, S & Khasanah, 2017). Diabetic wounds are caused by infection as a result of high blood glucose, thereby increasing bacterial proliferation, and added to the deficiency of the immune system which causes the wound inflammation period to last a long time. In addition, inappropriate treatment of diabetic wounds (ulcers) can worsen the condition of the wound (Ekaputra, 2013). Therefore, proper and optimal wound care is needed. The wound care method that is currently developing is moist wound healing, which is more effective than conventional methods because it is easy to install, can adjust to the shape of the wound, easy to remove, comfortable to wear, does not need to change dressings frequently, absorbs drainage, presses and immobilizes wounds, prevents new wounds from mechanical injury, prevents infection, improves hemostasis by pressing the dressing. Wound care procedures through Debridement and dressing. Wound debridement can accelerate healing by removing necrotic tissue, particulates, or foreign material, and reducing the bacterial load. The conventional method is to use a scalpel and cut away all unwanted tissue including callus and eschar. Saline-moistened (wet-to-dry) gauze dressings; moisture-retaining dressings (hydrogels, hydrocolloids, hydrofibers, transparent films and alginates) that provide physical and autolytic debridement respectively; and antiseptic dressings (silver dressings, cadexomer). Newer advanced dressings are being studied, such as Vulnamin gel made from amino acids and hyaluronic acid used in conjunction with elastic compression have shown positive results.
THE EFFECT OF CAPITAL STRUCTURE AND CORPORATE INCOME TAX PAYABLE ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2022-2024 M. Tarmizi; Yuli Maylena; Sujeni, Sujeni; Diddo Adding Adove; Gilang Pranajasakti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 2 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i2.199

Abstract

This study aims to determine how much influence the analysis of the influence of capital structure and corporate income tax payable has on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method is a type of secondary data with a research sample of 54 companies. The data analysis method used is secondary data type analysis. Using SPSS 23 software in data processing. Data collection techniques use documentation techniques. The results of the study obtained based on the partial test (t test) were obtained: There is an influence of capital structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024, There is no influence of corporate income tax payable on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024, There is an influence of capital structure and corporate income tax payable on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024.
Sosialisasi Manajemen Risiko Judi Online pada Remaja di SMAN 9 Cirebon Diddo Adding Adove; Firda Mokodongan; Sujeni Sujeni; Gilang Pranajasakti; Grara Vema Tuzauna
Jurnal Informasi Pengabdian Masyarakat Vol. 2 No. 4 (2024): November: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v2i4.1607

Abstract

The online gambling prevention socialization program at SMAN 9 Cirebon is a strategic step in increasing students' understanding of the risks posed by this activity. This activity is designed through various educational methods, such as seminars, compiling information materials in the form of videos and brochures, and interactive discussions involving students, teachers, and parents. This program also focuses on improving students' skills in decision-making, stress management, and effective communication to build collective awareness in preventing online gambling. The main challenges in implementing this program include limited time and resources to reach all students as a whole, as well as the difficulty of changing internet usage habits without supervision. In addition, the readiness of teaching staff in dealing with educational technology and limited school infrastructure are also obstacles that need to be overcome. Therefore, the implementation of character education that instills discipline, respect for teachers, and moral values ​​consistently becomes an important part of the prevention strategy. This program is expected to create a safer and healthier learning environment, where students have a better understanding of the risks of online gambling and are able to avoid its negative influences. The output targets to be achieved include increasing students' understanding of the dangers of online gambling, forming collective awareness in the school environment, and having more effective policies and strategies in preventing online gambling.
Co-Authors Diddo Adding Adove Firda Mokodongan Grara Vema Tuzauna M. Tarmizi M. Tarmizi Ruswati Ruswati Sujeni Sujeni Sujeni, Sujeni Titin Supriyatin Yuli Maylena