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Corporate Value and the Role of Profitability Mediation: An Empirical Review Ariawan
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3292

Abstract

This study aims to analyze the role of profit mediation in the relationship between capital structure and dividend policy in increasing the value of the company. This study uses a quantitative method, with secondary data collection techniques from the Indonesian Capital Market Directory (ICMD). The analysis method used Partial Least Square (PLS) with the help of the SmartPLS 3.0 application. The findings of the study show that the capital structure and dividend policy have no effect on the company's value, the capital structure has no effect on profitability, the dividend policy has an effect on profitability, profitability has an effect on the company's value, profitability mediates the effect of dividend policy on the company's value but is unable to mediate the influence of the capital structure on the company's value. Managerial implications for financial practitioners to focus more on managing and developing capital structures and dividend policies to strengthen investor involvement in achieving profitability thereby driving company value. These results also underscore the importance of strategic financial planning that aligns profitability goals with shareholder expectations and market condition.
The Role of Digital Literacy Education in Children's Learning Experiences at Cikareo Elementary School Suci Soleha, Cita; Aris Gundara; Ariawan, Ariawan; Teguh Aji Saputra; Siti Sya’diah
ENGAGEMENT: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Community Empowerment and Services
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/engagement.v5i1.177

Abstract

This study aims to understand how digital literacy education can help improve the learning experience of elementary school students at SDN Cikareo, a school in a rural area. This research was motivated by the limited technological facilities in rural schools and the lack of exposure of students to the use of digital technology in learning. Using a qualitative descriptive method, this study collected data through observation, interviews, and documentation studies. The digital literacy activities carried out included PowerPoint presentations, educational video screenings, Canva-based interactive quizzes, and drawing activities brought to life with artificial intelligence applications. The results showed positive responses from students, marked by increased motivation, enthusiasm, and active involvement in the learning process. These findings also revealed that digital literacy not only enriches the learning experience but also opens up new opportunities to develop students' interests and talents, such as animation and digital games. In conclusion, digital literacy education is a relevant learning strategy to overcome facility limitations in rural schools and equip students with 21st-century skills. This research contributes significantly to expanding access and optimizing the quality of education in remote areas.
The Role of Transformational Leadership on Organizational Citizenship Behavior of Elementary School Teachers in Bekasi Regency Suharyat, Yayat; Ariawan, Ariawan; Lee Cameliana, Dina Asrian; Kamar, Karnawi; Zahruddin, Achmad; Barrulwalidin, Barrulwalidin
Mimbar Sekolah Dasar Vol 10, No 1 (2023)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53400/mimbar-sd.v10i1.56288

Abstract

In reality, Organization Citizenship Behavior in an institution is not as expected. However, the contrary occurred at the Integrated Islamic Elementary School in Bekasi Regency that teachers and staff have a spectrum of abilities and the potential to advance the institution. This research identified and analyzed (1) the role of the principal in improving teachers behavior through transformational leadership, and (2) the inhibiting and supporting factors in improving good teachers behavior and attitudes at the Integrated Islamic Elementary School in Bekasi Regency, Indonesia. The research used a qualitative method with a phenomenological approach. The principal, representatives, and teachers were informants to obtain the necessary data. The findings showed that the implemented Organizational Citizenship Behavior embodied sincerity, mutual help, brotherhood, and seriousness. However, it still needed improvement to achieve maximum teachers performance in carrying out the task of educating, guiding, training, and directing the students. One of the obstacles in implementing transformational leadership was that several teachers underestimated this program. This research has an implication that Organizational Citizenship Behavior in an institution can be realized if a leader implements a transformational leadership system.
Evaluasi Kebijakan Distribusi Pangan dan Stabilitas Harga di Kabupaten Gorontalo Utara: Pendekatan Kuantitatif-Kualitatif Evaluation of Food Distribution Policy and Price Stability in North Gorontalo Regency: A Quantitative-Qualitative Approach Fatma M Ngabito; Sandi Prahara; Ariawan; Mohamad Fadel Uloli; Dilpawati Paramani
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 5 No. 2 (2026): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v5i2.1690

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas dan efisiensi kebijakan distribusi pangan di Kabupaten Gorontalo Utara, Indonesia. Metode campuran (kuantitatif dan kualitatif) digunakan dengan menggabungkan data sekunder dari Badan Pusat Statistik (BPS) untuk 2024-2025 dan simulasi data primer dari 150 responden dari empat kelompok. Statistik deskriptif menunjukkan dikotomi: Akses Fisik ke makanan dinilai tinggi (rata-rata 4,2), tetapi Stabilitas Harga (rata-rata 2,4) dan Keterjangkauan (rata-rata 2,5) dinilai rendah. Analisis Regresi Linier Berganda membuktikan bahwa Stabilitas Harga (β=0,452) adalah faktor paling dominan yang menentukan kepuasan publik. Kegagalan ini disebabkan oleh lonjakan harga yang ekstrem (cabai mencapai Rp 69.800/kg) dan tingginya kesenjangan harga antar kecamatan pedesaan. Rekomendasi kebijakan utama adalah penerapan Subsidi Logistik Terfokus untuk menghilangkan ketidakadilan harga di daerah terpencil dan penguatan Cadangan Pangan Pemerintah (CPP) untuk komoditas volatile food.
Financial Decision-Making of Female Culinary MSME Entrepreneurs in Gorontalo City: Integrating Digital Financial Literacy, Financial Capability, and Spending Behavior within Financial Behavior Theory Musafir Musafir; Eka Zahra Solikahan; Ariawan Ariawan
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6577

Abstract

The article examines the financial decision-making processes of female entrepreneurs in the culinary sector of micro, small, and medium enterprises (MSMEs) in Gorontalo City, Indonesia, drawing on financial behavior theory. It highlights the critical role of MSMEs in the national economy, particularly the dominance of women in the culinary subsector, while identifying key challenges such as limited digital financial literacy, financial capability, and uncontrolled spending behavior. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4 software, the study analyzes data from 120 purposively sampled female entrepreneurs aged 20–50 years. The findings reveal that digital financial literacy significantly influences both financial capability and spending behavior, but it does not directly affect financial decision making. In contrast, financial capability and spending behavior exert strong positive and significant effects on financial decision making, with financial capability showing the strongest impact. The model demonstrates good fit (SRMR < 0.10), and measurement validity and reliability are adequately established after removing invalid indicators. The discussion attributes the non-significant direct link between digital financial literacy and decision making to the continued reliance on traditional business experience and hybrid practices among respondents. Overall, the study contributes theoretically by reinforcing a gender-sensitive financial decision-making framework and practically by offering insights for empowerment programs focused on enhancing digital financial literacy and financial management skills among female MSME owners.
Co-Authors A. Djakaria, Rahmat A.A. Ketut Agung Cahyawan W Abdi Fadhlan Abdussamad, Cahya Pradipta Adeliana Amiruddin Ahmad, Abdul Kadir Aksses Patrick Boike Pane Andreas, Darren Andry Novrianto Anwar, Sitti Meylani Karina Aris Gundara Astrid Ravitasari Blongkod Aufa Mubarok Awwal, Muhammad Al Faridho Aydin Anar Babayev Bakri, Asri Ady Barrulwalidin, Barrulwalidin Boy, Three Budy Santoso Bunsal, Srisiana Daniel Daniel Darnawati, Darnawati Daud, Ilzar Dian Dwinasary Ridwan Dilpawati Paramani Djeppu, Zulkifli Djumahir Djumahir Dudu, Vebriyanti Eddy Silamat Eddy Silamat Efendi Efendi Efendi Efendi Effendy, Khasan Eka Zahra Solikahan Elfrida Ratnawati Emba Emba Farida Akbarina Fatma M Ngabito Fatmah M Ngabito Federico Octaviano B. Felix Pranoto Fitriani Fitriani Frengki Eka Putra Surusa Gaffar, Gaffar Gandarum, Dedes Nur Ghozali Maski Hardi Fardiansyah HARIS HASAN Harry Harry Hastuti Hastuti Hastuti Hastuti Helmi, Teofilus Titus Hery Winoto TJ Hery Winoto Tj Hulukati, Stephan Adriansyah Idris Yunus Ilzar Daud Indah S. A, Indah S. A Jenny Lim Judijanto, Loso Jupri Jupri Jupri Jupri Juriko Abdussamad Karnawi Kamar, Karnawi Kurniawan, Muhammad Sani La Diu Samiu Laminullah, Mohamad Fadel Lee Cameliana, Dina Asrian Leonard Arminta Lindari Wau Loso Judijanto M. Yusuf Bahtiar, M. Yusuf Made Sudarma Mashud Mashud Matheus, Juan Mayndarto, Eko Cahyo Mohamad Fadel Uloli Muh Fakhrul Kamal Muhammad Anas Muhammad Anas Muhammad Sabir Mustafa Muhammad Sani Kurniawan Muhammad Syafri Muhammad Syafri MUHAMMAD TAUFIK Muhammad Taufik Munandar, Sandi Aris Musafir Musafir Musafir Musafir Napu, Fithriah Ngabito, Fatmah. M Ni Kadek Ebiyanti Novrianto, Andry Nurhasmi Hasmi Nurhayati Olii Oktoriza, Linda Ayu PA. Andiena Nindya Putri Paputungan, Rikson Pemy Christiaan Prihadiansyah, Alit Nurfatah Rahmisyari Rahmisyari Reny Agustini REYTHER BIKI Riadi Budiman Rinanti, Ade Riri Reftiani Tico Rosmina Hiola Sabatun, Adirahmadi Hi. Samalua Waoma Samiu, La Diu Sandi Prahara Saut Maruli Tua Pandiangan Shinta Rahmani Siti Sya’diah Sjahruddin, Herman Sri Dewi Yusuf ST. HAISAH Steven Humena Suci Soleha, Cita Sudarmanto, Eko Sukmana, Pandji Suwinto Johan Syamsir Syamsir Syamsu Rijal Syamsu Rijal Teguh Aji Saputra Tonny Yuwanda Tri Endar Susianto Triwulandari Nehru Putri Triyuni Soemartono Uli Wildan Nuryanto Vebriyanti Dudu Vengga Vengga Wa Ode Usna Widjaja, Warkianto Yayat Suharyat Yulianti Adam Yulianti Adam Yusuf Yusuf Yusuf Yusuf Yuwanda, Tonny Zahruddin, Achmad