The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.

Assistance and education in the electronic submission of Annual SPT is a Community Service (PKM) activity which is also the goal of community service activities. Based on the results of survey, interview, and analysis, it can be concluded and identified the experience problem by Partners from the STIE Gentiaras were : 1) the lack of understanding of the electronic submission of Annual SPT, 2) limited knowledge of how to resolve if there was a failure in submitting the Annual Tax Return electronically, 3) there were still participants in community service activities, namely Individual Taxpayers who have a TIN with an inactive EFIN. The method used in community service activities held on March 29, 2022, was carried out through several stages, namely 1) preparation stage,  2) the implementation stage,  3) monitoring stage  4) the evaluation stage. The results obtained in this community service activity are as many as 24 participants consisting of teachers and employees of SMP Xaverius 3 Bandar Lampung can know how to fill out and report the Annual Tax Return of Individual Taxpayers and can practice it directly electronically.

Financial ratio is to be an analytical tool that have an important influence the progress andsuccess of a company in managing its finances. For the case of the research, the Anugerah CreditUnion Bandarjaya is the object to be researched by the author. In this research, the authors tooks theresearch variable such us Liquidity, Solvability, and Rentability Ratio based on variable Remaining ofBusiness Results (SHU).The purpose of the research is to find out the influence of Liquidity Ratio, Solvability Ratio, andRentability Ratio to the result of Remaining of Business Results (SHU). The author hopes that in thenext period the Anugerah Credit Union Bandarjaya can improve its efficiency and effectiveness infinancial performance. This is based on the year of the research period, there is a decrease in theRemaining of Business Results (SHU).The results of the research shows that the Liquidity Ratio (Current Ratio) has influencedpositively and significantly on the Remaining of Business Results (SHU), the Solvability Ratio (Debt toEquity Ratio) has influenced positively and significantly on the Remaining of Business Results (SHU),the Rentability Ratio (Return On Equity) has influenced positively and significantly on the Remaining ofBusiness Results (SHU). Simultaneously (together), Current Ratio (CR), Debt to Equity Ratio (DER),and Return On Equity (ROE) has influenced positively and significantly on the Remaining of BusinessResults (SHU) in Anugerah Credit Union Bandarjaya.

Pengabdian kepada masyarakat  menjadi salah satu bagian dari Tri Dharma Perguruan Tinggi disamping dua bagian lainnya yaitu pendidikan dan pengajaran serta penelitian. Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan pada SD Xaverius 3 Bandar Lampung dengan tujuan pendampingan dan edukasi penggunaan e-filing pada tanggal 15 Maret 2021 dengan 63 orang peserta. Kegiatan PKM menggunakan metode: perencanaan, persiapan, pelaksanaan, evaluasi kegiatan. Perencanaan dilakukan dengan identifikasi masalah dan pengumpulan data, dokumentasi serta wawancara. Persiapan dilakukan dengan menghubungi dan berkoordinasi dengan Mitra untuk menentukan tempat dan tanggal pelaksanaan dan jumlah peserta. Pemateri mempersiapkan materi dan perlengkapan dalam praktek pengisian e-SPT. Peserta yang mengikuti kegiatan pengabdian kepada masyarakat adalah guru dan karyawan SD Xaverius 3 Bandar Lampung. Hasil capaian yang diperoleh adalah peserta mendapatkan manfaat dan semangat yang tinggi untuk dapat praktek langsung dalam pengisian e-filing dalam bentuk E-SPT. Peserta antusias dalam menyimak materi yang diberikan, praktek langsung dalam menggunakan aplikasi pengisian dan pelaporan pajak secara online