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All Journal Journal Of Human And Education (JAHE) TOFEDU: The Future of Education Journal
Surya, Tiara Lilis
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Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Dividend Payout Ratio (DPR) at PT Akasha Wira Internasional Tbk. for the Years 2011-2020 Yanita, Poni; surya, Tiara Lilis
The Future of Education Journal Vol 3 No 4 (2024): November
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.171

Abstract

This study aims to determine: 1.) Effect of Return On Assets (ROA) Current Ratio (CR) and Debt To Equity Ratio (DER) on Dividend Payout Ratio (DPR) at PT Akasha Wira Internasional Tbk. 2011-2020 Partially or Simultaneously, 2.) What is the Effect of Return On Assets (ROA) Current Ratio (CR) and Debt To Equity Ratio (DER) at PT Akasha Wira Internasional 2011-2020. In this study, researchers used quantitative research methods.The type of data used is secondary data. Data collection techniques thatused in this study using library research. With data analysis technique that uses multiple linear regression analysis and testhypothesis by using SPSS Version 26 . Based on the results of the study, it shows that: ROA has a significant effect on the Dividend Payout Ratio (DPR) at PT Akasha Wira Internasional Tbk in 2011-2020, CR has an effect on the Dividend Payout Ratio (DPR) in PT Akasha Wira Internasional Tbk in 2011- 2020. However, DER Does not affect the Dividend Payout Ratio (DPR) at the company PT Akasha Wira Internasional Tbk. Simultaneously there is a significant effect on ROA, CR, and DER at the DPR PT Akasha Wira Internasional Tbk 2011-2020. The regression equation obtained is: Y=-0,328+0.868X1+0.321X2-1,056X3. The effect of ROA, CR and DER on DPR at PT Akasha Wira Internasional Tbk 2011-2020 is only 21% while the remaining 79% is influenced by other factors not examined in this study.
The Effect of Dividend Payout Ratio (DPR), Total Asset Turnover (TATO), and Return on Investment (ROI) on Firm Value of PT. Bukit Asam, Tbk from 2013 to 2022 Yusnita, Ida; Surya, Tiara Lilis
The Future of Education Journal Vol 3 No 4 (2024): November
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.172

Abstract

This study aims to: 1. To determine the influence of DPR on the value of PT. Bukit Asam, Tbk in 2013 – 2022. 2. To determine the effect of TATO on the value of the company PT. Bukit Asam, Tbk in 2013 – 2022. 3. To determine the effect of ROI on the value of the company PT. Bukit Asam, Tbk in 2013 – 2022. 4. To determine the influence of DPR, TATO and ROI on the value of PT. Bukit Asam, Tbk in 2013 – 2022 simultaneously. 5. To find out the influence of DPR, TATO and ROI on the value of PT. Bukit Asam, Tbk in 2013 – 2022 simultaneously. The research methodology used is with qualitative descriptive and quantitative descriptive approaches. The results of the study are; 1. Dividend Payout Ratio (DPR) does not affect the value of the company at PT. Bukit Asam, Tbk in 2013 – 2022. 2. Total Asset Turnover (TATO) does not affect the value of the company at PT. Bukit Asam, Tbk in 2013 – 2022. 3. Return On Investment (ROI) affects the value of the company at PT. Bukit Asam, Tbk in 2013 – 2022. 4. Simultaneously DPR, TATO and ROI affect the value of the company at PT. Bukit Asam, Tbk in 2013 – 2022. 5. The amount of influence of DPR, TATO and ROI on company value at PT. Bukit Asam, Tbk in 2013 – 2022 is 87.7%.
Analysis of the Influence of Institutional Ownership and Managerial Ownership on Firm Value with the Proportion of Independent Board of Commissioners as a Moderating Variable Surya, Tiara Lilis; Abdallah, Zachari; Zano, Jovan Agnistio
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.202

Abstract

This research aims to examine the influence of institutional ownership and managerial ownership variables on company value with the proportion of independent board of commissioners as a moderating variable PT. Akasha Wira I for the 2013-2022 periode. The results of this research show that institutional ownership has no effect on company value with a regression coefficient value for the institutional ownership variable of -10,588. The calculated t value is -632 with a significance level of 547>0.05. Managerial ownership has a positive and significant effect on company value with a regression coefficient value for the managerial ownership variable of -49,678. The calculated t value is-1,815 with a significance level of  112>0.05. The proportion of the board of commissioners is unable to moderate the influence of institutional ownership on company value with the t table value (-1,489<2.03693) with a significance level of -1,847>0.05. The proportion of the board of commissioners is unable to moderate the influence of managerial ownership on company value with a calculated value <t table(-1,489<2.03693) with a significance level of 0,88<0.05.
Peningkatan Literasi Pengelolaan Keuangan Dan Investasi Bagi Pekerja Migran Indonesia Di Ulu Langat Malaysia Surya, Tiara Lilis; Abdallah, Zachari; Vania, Gebrella Zarida
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2145

Abstract

Peningkatan literasi pengelolaan keuangan dan investasi bagi Pekerja Migran Indonesia merupakan langkah penting yang perlu diupayakan. Salah satu bentuk upaya ini diwujudkan melalui kegiatan Pengabdian kepada Masyarakat yang dilakukan dalam kolaborasi dengan Himpunan Kekeluargaan Kesejahteraan Nasional (HKKN) Malaysia. Kegiatan tersebut ditujukan untuk meningkatkan pemahaman dan keterampilan keuangan bagi Pekerja Migran Indonesia yang berdomisili di wilayah Ulu Langat, Malaysia. Tujuan utama kegiatan ini adalah memberikan wawasan kepada Pekerja Migran Indonesia mengenai pentingnya pengelolaan keuangan secara bijak, sekaligus membekali mereka dengan pengetahuan terkait opsi investasi yang aman dan berkelanjutan. Dengan demikian, diharapkan mereka dapat mengelola pendapatan dengan lebih efektif, memahami risiko dan peluang investasi, serta merencanakan masa depan keuangan yang lebih stabil dan terjamin. Kegiatan ini telah diselenggarakan pada hari Minggu, 18 September 2024, di Ulu Langat, dengan melibatkan 20 peserta dari kalangan Pekerja Migran Indonesia. Berdasarkan hasil analisis kuesioner pre-test dan post-test yang dilakukan, terdapat peningkatan yang signifikan pada pemahaman peserta terhadap materi pelatihan. Hal ini menunjukkan bahwa setelah mengikuti pelatihan, peserta memiliki pemahaman yang lebih baik terkait pengelolaan keuangan dan investasi yang disampaikan. Upaya ini menjadi salah satu langkah strategis untuk mendukung kesejahteraan ekonomi Pekerja Migran Indonesia melalui literasi keuangan dan investasi yang lebih baik.
The Effect of Leverage, Institutional Ownership, and Transfer Pricing on Tax Avoidance: Profitability as a Moderating Variable (A Study on Manufacturing Companies in the Food and Beverage Sector from 2017 to 2023) Maryanto, Maryanto; Surya, Tiara Lilis
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.708

Abstract

This study aims to: 1. Examine the effect of leverage on tax avoidance in manufacturing companies in the food and beverage sector, 2. Examine the effect of institutional ownership on tax avoidance in food and beverage companies, 3. Examine the effect of transfer pricing on tax avoidance in food and beverage companies, and 4. Test the role of profitability as a moderating variable in the relationship between institutional ownership, transfer pricing, and tax avoidance. The results of this study indicate that the analysis of leverage does not affect tax avoidance, the analysis of institutional ownership does not affect tax avoidance, and the analysis of transfer pricing does not affect tax avoidance. The profitability variable is not able to moderate the effects of leverage, institutional ownership, and transfer pricing on tax avoidance. The test reveals that profitability weakens the effect of leverage, institutional ownership, and transfer pricing on tax avoidance.
Enhancing Financial Literacy of STIKes Bina Insani Sakti Students through Educational Synergy with OJK Towards a Financially Smart Jambi Surya, Tiara Lilis; Lestari, Anggia Ayu
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.799

Abstract

Financial literacy is an essential competency for the younger generation in facing the challenges of the modern economy. Unfortunately, the level of financial literacy in Indonesia remains relatively low, including among university students. This community service program aims to enhance the financial literacy knowledge and skills of students at STIKes Bina Insani Sakti through educational synergy with the Financial Services Authority (OJK) of Jambi Province. The event was held on May 27, 2025, in the form of a socialization session using an interactive lecture approach, complemented by pre-test and post-test evaluations. The topics covered included personal financial management, the dangers of illegal online loans and online gambling, investment principles, and an introduction to capital market instruments. The pre-test results indicated that the participants' initial understanding was low, but after the educational intervention, there was a significant improvement, particularly in financial management and risk understanding. The post-test results showed an average improvement of 12% across all tested aspects. This program demonstrates that a collaborative approach between educational institutions and financial regulators is effective in enhancing students' financial literacy. In the future, similar activities are expected to reach a wider target audience and enrich educational content to create a financially literate society in Jambi.
Co-Authors Abdallah, Zachari Lestari, Anggia Ayu Maryanto - Vania, Gebrella Zarida Yanita, Poni Yusnita, Ida Zano, Jovan Agnistio