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The Influence of ROA, ROE, and NPM on Company Value with Dividend Policy as a Mediation Variable Mariana; Suryadi, Edy
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1803

Abstract

This research aims to determine the effect of ROA, ROE, and NPM on Company Value (PBV) with Dividend Policy as mediation in raw goods companies on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The data collection method is documentation study. Samples were taken using the purposive sampling method. A sample of 49 companies was obtained from a population of 96 companies registered in the automotive subsector over a 3 year period (2020-2022). This research data uses multiple linear regression analysis. The results of hypothesis testing prove that NPM has an influence on dividend policy, but ROA and ROE have no influence on dividend policy. ROE and NPM have an influence on company value, but ROA and dividend policy have no influence on company value. Dividend policy (DPR) can mediate the effect of ROA on company value but cannot mediate the effect of ROE and NPM on company value.
Penguatan Literasi Membaca dengan Menggunakan Pop Up Book di Rumah Baca Rambutan Medan Matondang, Fatimah Zahra; Pasaribu, Arda Yatul Liani; Mariana; Sari, Wulan Tahnia; Harahap, Febriza Wirahma Dina; Yani, Sarah Syafra; Siregar, Disna Anum; Siregar, Nurhafni
Indo-MathEdu Intellectuals Journal Vol. 5 No. 6 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i6.2215

Abstract

The low economic condition of the population in Bandar Selamat Subdistrict, Medan City has caused the children there to drop out of school. This caused several local youths to take the initiative to build the Rambutan Reading House as a learning forum for children to continue receiving an education. The aim of this leadership project activity is to strengthen the reading literacy of the children of Rambutan Reading House using Pop Up Book media. The data collection techniques used observation, interviews and documentation with twenty children as research subjects. The results of this activity show the enthusiasm of the children of Rambutan Reading House in reading literacy activities using Pop Up Book media. Apart from that, they are also able to retell the contents of the story and answer all the questions correctly during quiz games
Ekonomi Hijau dan Bisnis Syariah: Mempromosikan Bisnis yang Berkelanjutan dan Bertanggung Jawab Fachrozi; Mariana; Kukuh Tondoyekti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4071

Abstract

Ekonomi hijau dan bisnis syariah merupakan dua konsep yang semakin mendapat perhatian dalam upaya mendorong bisnis yang berkelanjutan dan bertanggung jawab. Artikel ini bertujuan untuk mengeksplorasi hubungan antara ekonomi hijau dan bisnis syariah, serta potensi penerapannya dalam praktik bisnis. Metode yang digunakan adalah studi literatur yang mengulas berbagai referensi ilmiah bereputasi dalam sepuluh tahun terakhir. Hasil penelitian menunjukkan bahwa ekonomi hijau dan bisnis syariah memiliki keselarasan prinsip dalam mendorong bisnis yang ramah lingkungan dan beretika serta berkontribusi positif bagi masyarakat. Integrasi kedua konsep ini dapat menciptakan model bisnis yang komprehensif dan holistik. Namun, implementasinya masih menghadapi berbagai tantangan, seperti kurangnya kesadaran, regulasi yang belum optimal, dan sumber daya yang terbatas. Sinergi dari berbagai pemangku kepentingan sangat diperlukan untuk mengoptimalkan penerapan ekonomi hijau dan bisnis syariah dalam praktik bisnis yang berkelanjutan dan bertanggung jawab.
Pengaruh Pupuk Kandang Sapi Dan Pupuk Kcl Terhadap Pertumbuhan Dan Hasil Tanaman Bawang Merah (Allium ascalonicum L) Mariana; Nabila, Rizka
Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, dan Budaya Vol. 8 No. 3 (2024): LENTERA, AGUSTUS 2024
Publisher : LPPM Universitas Almuslim

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemberian pupuk kandang sapi dan pupuk KCl terhadap pertumbuhan dan hasil tanaman bawang merah (Allium ascalonicum L.). Penelitian dilakukan menggunakan metode Rancangan Acak Kelompok (RAK) dengan dua faktor, yaitu pupuk kandang sapi (K) dengan empat taraf (0, 200 g, 400 g, 600 g/polybag) dan pupuk KCl (C) dengan empat taraf (0, 1,5 g, 2,0 g, 2,5 g/polybag). Hasil penelitian menunjukkan bahwa pemberian pupuk kandang sapi dosis 200 g/polybag berpengaruh signifikan terhadap tinggi tanaman, jumlah daun, dan hasil umbi bawang merah. Pemberian pupuk KCl dosis 1,5 g/polybag juga berpengaruh signifikan terhadap diameter umbi dan berat umbi basah serta kering. Kombinasi terbaik untuk pertumbuhan dan hasil tanaman bawang merah diperoleh dari perlakuan pupuk kandang sapi dosis 200 g/polybag dan pupuk KCl dosis 1,5 g/polybag
Pengaruh Karakteristik Internal, Tingkat Profitabilitas, Dan Dana Syirkah Temporer Terhadap Struktur Modal Perbankan Syariah di Indonesia Hadi, Riski Setia; Mariana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1355

Abstract

This study aims to determine the effect of asset structure, company growth, liquidity, firm age, level of profitability, and temporary syirkah funds on the capital structure of Islamic banking in Indonesia. The population in this study are all banking companies registered with the Otoritas Jasa Keuangan in 2016-2020, namely 14 companies. By using a purposive sampling technique, there are nine sharia commercial banks that will be sampled in this study. This type of research is quantitative research using secondary data, namely annual reports of Islamic commercial banks and data analysis techniques with multiple linear regression using the SPSS 23 application. The results show that profitability and liquidity have a significant and negative effect on capital structure. Meanwhile, asset structure, company growth, company age, and temporary syirkah funds have no effect on capital structure.
APLIKASI MURAL BERTEMA KOLABORASI BUDAYA UNTUK MENINGKATKAN APRESIASI TERHADAP KESENIAN JAKARTA Mariana; Danarto, Agus; Chandra, Edy; Lianto, Fermanto
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.25798

Abstract

Jakarta consists of various unique cultures from various people from various regions. However, as with other regions that have local culture, Betawi is the culture of Jakarta's original ethnicity. However, in reality, Betawi culture and arts are increasingly being displaced by city culture and international culture which are more loved by its diverse population, especially Millennials. To introduce Betawi culture and arts which are rich and have their own charm, practical efforts are taken, one of which is through optimizing city visuals with mural media. Betawi, especially for the people around the Tomang sub-district and the general public who are active around the mural location. Betawi cultural elements such as ondel-ondel, tari topeng, tanjidor, pencak silat, kerak telor, and other Betawi cultural decorative ornaments will be collaborated harmoniously in the mural sketches that will be applied. The result of this mural PKM activity is a research paper regarding the role of a cultural-themed mural application in increasing public appreciation of Jakarta Arts and Intellectual Property Rights in the design concept implemented on the ex-mayor wall panels of West Jakarta.
Upaya Peningkatan Kemampuan Santri Dalam Membaca Al-Qur’an Melalui Program Bimbingan Intensif Berbasis Kelas Kecil Di Yayasan Pondok Pesantren Al-Amin Gersik Kediri Lombok Barat Fatmawati; Syamsul Hadi; Hadlun; Muh Asroruddin al-Jumhuri; Dedi Alfarizi; Rian Hamdani; Ibrahim; Hermayanto; Nihayatul Azania; Herma Widyaningsih; Mariana; Renita Ramdani; Muliatun; Suhartina
Kreasi: Jurnal Inovasi dan Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Agustus
Publisher : BALE LITERASI

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

Abstract

Al-Qur’an merupakan kitab suci umat Islam yang menjadi pedoman hidup dalam berbagai aspek kehidupan. Kemampuan membaca Al-Qur’an dengan baik dan benar, sesuai dengan kaidah tajwid, merupakan kewajiban bagi setiap muslim. Salah satu strategi yang dapat diterapkan untuk mengatasi permasalahan tersebut adalah melalui bimbingan intensif atau befokus dalam membaca Al-Qur’an. Bimbingan intensif memberikan pendekatan yang lebih terarah, berkelanjutan, dan fokus terhadap kebutuhan individual peserta. Metode penelitian ini menggunakan Penelitian Tindakan Kelas (PTK) dengan teknik pengumpulan data meliputi observasi aktivitas guru dan santri, serta tes kemampuan membaca Al-Quran secara berkala. Bimbingan intensif dapat diterapkan melalui metode seperti Talaqqi (bertatap muka dan menirukan), pemberian demonstrasi bacaan sesuai tajwid, latihan rutin, dan motivasi berkelanjutan. Sebelum bimbingan dilaksanakan di ponpes Al-amin, hanya sekitar 75% santri yang dapat membaca Al-Qur’an dengan tartil dan sesuai tajwid. Setelah program, angka ini meningkat menjadi 85%. Kesalahan umum seperti bacaan yang kurang jelas, salah makhraj, serta ketidaktahuan terhadap hukum tajwid berhasil diminimalisasi. Bimbingan Intensif berbasis Kelas Kecil merupakan metode efektif dalam meningkatkan kemampuan santri” dalam membaca Al-Qur’an dengan baik dan benar. Bimbingan membaca Al-Qur’an secara intensif merupakan solusi strategis dan aplikatif dalam menjawab permasalahan kemampuan baca Al-Qur’an di kalangan santri.
Dietary Microplastics: Exposure Pathways, Hotspots, and Organ-Specific Health Effects Fitri, Agita Diora; M. Ramadhandie Odiesta; Tan Malaka; Indri Seta Septadina; Mariana
Side: Scientific Development Journal Vol. 3 No. 1 (2026): Side: Scientific Development Journal
Publisher : Arbain Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/eqj71n29

Abstract

Microplastics (MPs) and nanoplastics (NPs) are pervasive environmental contaminants that increasingly infiltrate the human food chain, making dietary intake a continuous and unavoidable route of exposure. However, the integration of food-chain sources, exposure hotspots, biological absorption, and organ-specific health effects remains fragmented across the literature. This umbrella review synthesizes recent review-level evidence published between 2022 and 2025, focusing on farm-to-fork pathways of dietary microplastics, high-risk food contact materials—particularly tea bags and disposable cups—and mechanistic links to human health outcomes. Evidence indicates that microplastics originate from environmental contamination, food processing, packaging, and consumer-stage practices, with hot beverages representing a major but under-recognized exposure hotspot. Following ingestion, microplastics interact with the gastrointestinal tract, disrupt barrier integrity, and translocate systemically, accumulating in target organs including the liver, kidneys, endocrine organs, and reproductive tissues. Mechanistic pathways consistently involve oxidative stress, inflammatory signaling, endoplasmic reticulum stress, and endocrine disruption, often exacerbated by plastic-derived chemical additives. Despite growing concern, substantial methodological heterogeneity in detection and reporting limits quantitative risk assessment. Overall, dietary microplastics should be regarded as a multi-organ toxicological concern, underscoring the urgent need for standardized analytical frameworks and regulatory attention to food-contact materials and hot beverage consumption practices.
PEMANFAATAN VIDIO PEMBELAJARAN CIRI-CIRI MAKHLUK HIDUP DAN PENERAPANNYA DALAM PEMBELAJARAN IPA DI SEKOLAH DASAR Mariana; Rabbana Atina; Siti Mayang Sari
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.41448

Abstract

Science learning in elementary schools requires a concrete, engaging, and student-centered learning process that aligns with students’ characteristics. One of the science topics that requires conceptual understanding is the characteristics of living things. The use of instructional videos serves as an effective alternative learning medium because it presents moving images and audio that support students’ understanding. This article aims to examine the use of instructional videos in teaching the characteristics of living things and their implementation in elementary school science learning. The method used in this study is a literature review by analyzing various relevant sources, including books and journal articles. The results of the review indicate that the use of instructional videos can increase students’ learning interest, conceptual understanding, and active participation in science learning. Therefore, instructional videos can be utilized as an effective supporting medium in elementary school science education
Analisis Manajemen Persediaan Bahan Makanan dengan Metode EOQ rohmad kafidzin; Mariana
ANALOGI Jurnal Ilmu Sosial dan Humaniora Vol 4 No 1 (2026)
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/analogi.v4i1.2085

Abstract

This study analyzes the inventory management of food ingredients in the Nutrition Unit of Kumala Siwi General Hospital Mijen Kudus by applying the Economic Order Quantity (EOQ) method. The nutrition unit is responsible for providing daily meals for inpatients, so it requires effective and efficient inventory management. The current practice shows high ordering frequency and indications of over stock for several items, especially rice, which may increase ordering and storage costs. This research aims to describe the existing inventory management policies and to evaluate the effectiveness of the EOQ method as an alternative planning tool. The study uses a descriptive quantitative design with data obtained through interviews, observation, and documentation of annual usage, ordering frequency, and inventory-related costs in 2023. EOQ calculations are performed for six types of food ingredients: rice, chicken eggs, carrots, melon, watermelon, and catfish. The results show that the implementation of EOQ reduces the frequency of ordering for all items, for example rice from 96 to 31 orders per year and watermelon from 180 to 10 orders per year. Total ordering costs decrease by 82.84%, from IDR 2,564,000 to IDR 440,000, while total usage costs decrease by 0.47%, from IDR 110,812,200 to IDR 110,295,490. These findings indicate that EOQ is effective in helping the hospital nutrition unit control inventory more efficiently without disrupting the continuity of food service for patients.
Co-Authors Achmad Manarul Agita Diora Fitri Agustina AHMAD RIDUAN Ahmad Rifai Ani Deswita Chaniago Art, Febrina Asrul Athavina, Ienka Alya Avrello Alsando Baiduri Siregar, Riani Belik Dwipa, Lalu Bernanto Aditya Kosasih Cecilia Yeo Cyntya Febrianti Danarto, Agus Dedi Alfarizi Dewi Lita Andiana , Baiq Edy Chandra Edy Suryadi Elis Pebtianti Erniningsih Evie Awuy Fachrozi Fatmawati Fatmawati Firmansyah Fitri Handayani Frani Mariana Gimin Hadi, Riski Setia Hadlun Hamdani, Muh. Handayani, Diah Syafitri Harahap, Febriza Wirahma Dina Harianto II Harry Sambayu Heni Subagiharti Herma Widyaningsih Hermayanto Himaniarwati Ibrahim Iche Andriyani Liberty, Iche Andriyani Iis Marsithah Ika Fitria Ayuningtyas Indri Seta Septadina Julianawati, Tinta Kevin.S Khotmi, Herawati Kukuh Tondoyekti Lianto, Fermanto M. Ramadhandie Odiesta Machlery.AP Manuel Aristo Surbakti Marhaeni Fajar Kurniawati Mariana Mariana Matondang, Fatimah Zahra Matsuri Moh Hazim Ahrori Muh. Asroruddin Al Jumhuri Muhammad Aziz Muhammad Rafi Siregar Muhammad Rizhan Ridha Muliatun Musayana Netty Herawaty Purba Nihayatul Azania Noor Fitriah Noval Novianti, Winda Nurhafni Siregar Nurlaili Nurmustika, Hazila Pariyana Pasaribu, Arda Yatul Liani Purwana, Rudi Putri Diah Pemiliana Rabbana Atina RATNA SARI Renita Ramdani Rian Hamdani Rohmad Kafidzin RR. Ella Evrita Hestiandari Rudi Purwana Saputra, Heri Sari, Wulan Tahnia Sasmita, Vika Satrio Bimo Syahputro Siregar, Disna Anum Siti Fatimah Siti Mayang Sari Slamet Sri Kartikowati Subarkah, Imam Suhartina Sukayasa Susanti Suhartati Susilo Aji Syamsul Ph.D M.A. Hadi Tan Malaka Vonna Rohaza Winda Novianti Yani, Sarah Syafra Yuni Maulita Syafitry Yunita Liana