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Factors Affecting the Dividend Payout Ratio of Kompas100 Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period Kamila, Nurul; Aji, Ditya Saputro
West Science Interdisciplinary Studies Vol. 3 No. 10 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i10.2291

This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies in the Kompas100 index listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection technique in this study used purposive sampling technique and the samples collected amounted to 30 companies. Data analysis using the SPSS program. Based on the t test, the results of this study indicate that Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Payout Ratio (DPR). Return on Assets (ROE) has a positive and significant influence on the Dividend Payout Ratio (DPR). Meanwhile, Current Ratio (CR) has no effect on Dividend Payout Ratio. Based on the F test, Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) simultaneously have a significant effect on Dividend Payout Ratio (DPR).

Factors Affecting the Dividend Payout Ratio of Kompas100 Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period Kamila, Nurul; Aji, Ditya Saputro
West Science Interdisciplinary Studies Vol. 3 No. 10 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i10.2291

This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies in the Kompas100 index listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection technique in this study used purposive sampling technique and the samples collected amounted to 30 companies. Data analysis using the SPSS program. Based on the t test, the results of this study indicate that Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Payout Ratio (DPR). Return on Assets (ROE) has a positive and significant influence on the Dividend Payout Ratio (DPR). Meanwhile, Current Ratio (CR) has no effect on Dividend Payout Ratio. Based on the F test, Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) simultaneously have a significant effect on Dividend Payout Ratio (DPR).

Analisis Strategi Cara Cepat Meningkatkan Kemampuan Membaca Siswa Sekolah Dasar Arlina Situmorang, Dini; Lubis , Fitriani; Fitria Sari, Mito; Kamila, Nurul; Suci Rahmadani Br. Sinurat, Putri; Syahroini, Syahroini; Azra Zulaikha Siregar, Tasya
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Kemampuan membaca adalah hal yang penting bagi siswa agar dapat dengan mudah memahami dan memaknai isi bacaan. Keberhasilan siswa dalam proses pembelajaran ditentukan oleh kemampuan membaca mereka. Oleh karena itu, pengembangan kemampuan membaca harus menjadi fokus utama dalam pendidikan dasar. Penelitian ini bertujuan untuk menganalisis strategi cara cepat meningkatkan kemampuan membaca di sekolah dasar. Metode penelitian yang digunakan peneliti ialah kualitatif. Teknik pengumpulan data penelitian meliputi wawancara dengan wali kelas, observasi kelas, survei siswa, dan kajian literatur. Hasil penelitian menunjukkan bahwa 5 dari 20 siswa kelas II SD Negeri 106811 Bandar Setia yang tidak dapat membaca. Hal ini dipengaruhi oleh kurangnya minat atau ketertarikan siswa dalam membaca. Strategi cepat yang diberikan peneliti dalam meningkatkan kemampuan membaca siswa sekolah dasar adalah dengan menggunakan kartu huruf.

Polyurethane Membranes From Red Seaweeds For Ammonia Adsorption Kamila, Nurul; Marlina, Marlina; Mustafa, Irfan; Nurman, Salfauqi; Saiful, Saiful
Journal of Carbazon Vol 1, No 1 (2023): June 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jokarbazon.v1i1.32874

Polyurethane (PU) membranes were prepared from red seaweed (Gracilaria sp.), castor oil, Toluene Diisocyanate (TDI), and added benzoyl peroxide (BPO) additive to improve membrane performance. The membrane is applied for the adsorption of ammonia in the solution. FT-IR analysis showed the presence of functional group N = C = O at a wavenumber of 2276 cm-1 and the O-H functional group at a wave number of 3373.50 cm-1, indicating the urethane group's formation has been formed during membrane polymerization. SEM images showed the morphological structure of the PU membrane, where the more open structure of the PU membrane by the addition of BPO. The DSC and TGA results showed the membrane's thermal stability with the addition of BPO. The PU membrane has an optimum contact time for ammonia uptake of 40 minutes. The adsorption isotherm of ammonia by the PU membrane follows the Freundlich isotherm model. The adsorption capacity of the PU membrane with the addition of BPO additives was 13.2 mg/g, which shows that the adsorption capacity of the PU-BPO membrane has a better performance than a membrane without the addition of the BPO. The PU-BPO membrane could be used as an alternative method of ammonia removal.

The Effect of Cash Turnover, Receivables and Inventory on the Liquidity of Manufacturing Companies on the Indonesian Stock Exchange for the 2018-2022 Period Muhajiroh, Mohamad Ferrari Fariel Noer; Kamila, Nurul
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1273

The company is in a liquid state when the company is able to pay short-term debt. This study aims to determine the manufacturing sector companies listed on Bursa efek Indonesia with the effect of cash turnover, accounts receivable turnover and inventory turnover on liquidity. This research method uses quantitative methods with a sampling model of 5 years of financial statements and a population of manufacturing sector companies listed on Indonesian Stock Exchange. The analysis used is the classic assumption test, the coefficient of determination test, the multiple regression test, the t test and the F test. the results of the analysis show that cash turnover on liquidity is significantly negative, accounts receivable turnover on liquidity is not significant, inventory turnover on liquidity is not significant. While the results of cash turnover, receivables turnover and inventory turnover on liquidity are partially significant. Based on these results, only cash turnover is significant to liquidity, there is an opposite relationship due to negative results. So if cash turnover increases, liquidity decreases and vice versa.

PENINGKATAN KAPASITAS DIGITAL MARKETING DAN MANAJERIAL MELALUI PELATIHAN DAN PENDAMPINGAN BERBASIS KEMITRAAN PADA MUTIARA CRAFT (ECOPRINT) Widiawati, Kristiana; Alfian, Ari Nurul; Shalahuddin, Shalahuddin; Kamila, Nurul; Manurung, Handrean
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20728

Abstrak: Permasalahan utama yang dihadapi UMKM Mutiara Craft adalah penjualan masih dilakukan secara sederhana belum mengoptimalkan pemanfaatan digital marketing. Untuk pengelolaan managerial pengelolaan keuangan masih belum sesuai standar PSAK ETAP. Tujuan kegiatan pendampingan memberikan solusi terhadap permasalahan mitra yaitu memberikan peningkatan softskill melalui motivasi kewirausahaan serta peningkatan hardskill melalui optimalisasi digital marketing dan mampu menyusun laporan keuangan sesuai standar untuk meningkatkan promosi dan penjualan. Metode yang digunakan adalah pelatihan dan pendampingan kepada mitra binaan Mutiara Craft Ecoprint di Kota Bekasi dengan peserta 35 orang. Pelatihan yang telah dilaksanakan ialah pelatihan motivasi berwirausaha dan teknik ecoprint, pelatihan digital marketing dan pelatihan pengelolaan manajerial/keuangan. Hasil monitoring dari pelaksanan kegiatan pendampingan UMKM berbasis kemitraan terlihat dari meningkatnya pengetahuan dan keterampilan mitra. Capaian indikator digital marketing adalah 78% dan Capaian indikator pengelolaan keuangan adalah 80%. Tingkat kepuasan pelaksanaan kegiatan rata-rata menyatakan sangat puas 73% melalui depth interview dan penyebaran angket.Abstract: The main problem faced by Mutiara Craft MSMEs is that sales are still carried out simply and have not optimized the use of digital marketing. For managerial management, financial management is still not in accordance with PSAK ETAP standards. The purpose of mentoring activities is to provide solutions to partner problems, namely providing soft skills improvement through entrepreneurial motivation and increasing hard skills through optimizing digital marketing and being able to prepare financial reports according to standards to increase promotion and sales. The method used is training and mentoring to Mutiara Craft Ecoprint fostered partners in Bekasi City with 35 participants. The training that has been carried out is entrepreneurial motivation training and ecoprint techniques, digital marketing training and managerial / financial management training. The monitoring results of the implementation of partnership-based MSME mentoring activities can be seen from the increase in partner knowledge and skills. The achievement of digital marketing indicators is 78% and the achievement of financial management indicators is 80%. The average level of activity implementation satisfaction stated very satisfied 73% through depth interviews and distributing questionnaires.

Zero Trust Network Architecture Design For Mid-Scale Organizations Kamila, Nurul; Makhsun; Sudarno
Jurnal Teknologi Informatika dan Komputer Vol. 12 No. 1 (2026): Jurnal Teknologi Informatika dan Komputer
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jtik.v12i1.3292

The development of information technology, the adoption of cloud-based services, and the implementation of remote work patterns increase network security risks in medium-sized organizations. Traditional network security approaches that focus on the perimeter are considered no longer adequate in facing increasingly complex cyber threats. This study presents the design of a Zero Trust Network (ZTN) architectural blueprint specifically designed for medium-sized organizations. The research method used is a conceptual approach through literature review, network security requirements analysis, and the design of the ZTN logical architecture. The research results are a Zero Trust Network architectural blueprint that emphasizes continuous verification, identity-based access control, and the application of the principles of least privilege and micro-segmentation. The architectural design is arranged in a modular and phased manner and is aligned with the NIST SP 800-207 framework, so it remains realistic for adoption without requiring drastic infrastructure changes. The resulting ZTN architectural blueprint can be used as an initial reference for medium-sized organizations in designing a Zero Trust-based network security strategy. This research is conceptual in nature and does not include the implementation stage or empirical testing in a real operational environment. It is hoped that the results of this study can serve as an initial reference for medium-sized organizations in designing a more adaptive and sustainable network security strategy.

Pengaruh Implementasi Economic Order Quantity dan Digitalisasi terhadap Profitabilitas Usaha Mikro, Kecil dan Menengah di Kota Bekasi Muhammad, Muhammad; Kamila, Nurul; Rahman, Huda Aulia; Ekawati, Zalzabilla Putri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1781

This study intends to analyze the influence of the implementation of Economic Order Quantity (EOQ) and digitalization on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bekasi City. The low efficiency of inventory management and the limited use of digital technology are still obstacles for MSMEs. A quantitative approach was used by involving 32 MSMEs selected through purposive sampling from a population of 418 MSMEs. Primary data were analyzed using multiple linear regression assisted by SPSS tools, accompanied by validity, reliability, and classical assumptions tests to ensure the feasibility of the model. The results of the study show that the EOQ variable has no effect on profitability. This shows that MSMEs have not been able to implement the EOQ method optimally. On the contrary, digitalization affects profitability significantly and positively. Simultaneously, EOQ and digitalization also affect profitability significantly. The determination coefficient reveals that 76% of the variation in profitability is illustrated by the implementation of Economic Order Quantity (EOQ) and digitalization. Public interest statementsThis study helps MSMEs in understanding the basics of inventory management and reminds that digitalization is a necessity to improve business performance and competitiveness.

Pengaruh Implementasi Economic Order Quantity dan Digitalisasi terhadap Profitabilitas Usaha Mikro, Kecil dan Menengah di Kota Bekasi Muhammad, Muhammad; Kamila, Nurul; Rahman, Huda Aulia; Ekawati, Zalzabilla Putri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1781

This study intends to analyze the influence of the implementation of Economic Order Quantity (EOQ) and digitalization on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bekasi City. The low efficiency of inventory management and the limited use of digital technology are still obstacles for MSMEs. A quantitative approach was used by involving 32 MSMEs selected through purposive sampling from a population of 418 MSMEs. Primary data were analyzed using multiple linear regression assisted by SPSS tools, accompanied by validity, reliability, and classical assumptions tests to ensure the feasibility of the model. The results of the study show that the EOQ variable has no effect on profitability. This shows that MSMEs have not been able to implement the EOQ method optimally. On the contrary, digitalization affects profitability significantly and positively. Simultaneously, EOQ and digitalization also affect profitability significantly. The determination coefficient reveals that 76% of the variation in profitability is illustrated by the implementation of Economic Order Quantity (EOQ) and digitalization. Public interest statementsThis study helps MSMEs in understanding the basics of inventory management and reminds that digitalization is a necessity to improve business performance and competitiveness.

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