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sulistiani, Ana
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Determinants of Debt Policy with Profitability as a Moderating Variable sulistiani, Ana; Agustina, Linda
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.35181

Abstract

This study aims to examine the effect of sales growth, institutional ownership and company size on debt policy with profitability as a moderating variable. The research population was all of the property and real estate companies listed on the Indonesia Stock Exchange 2014-2017 as many as 61 companies. The sampling method used purposive sampling, so a sample of 34 companies was obtained with analysis units of 136. The data collection method used was the documentation method. The analysis technique of this research used multiple regression using the absolute difference test. The results show that sales growth and company size has a significant positive effect on debt policy. Institutional ownership has a significant negative effect on debt policy. Profitability significantly moderates the effect of sales growth and company size on debt policy. Profitability is not able to moderate institutional ownership on debt policy. The conclusion of this study is that all independent variables influence debt policy and profitability are able to moderate sales growth and company size but are not able to moderate institutional policy towards debt policy. Suggestions for further research can use other variables that are thought to influence debt policy.
Determinants of Debt Policy with Profitability as a Moderating Variable sulistiani, Ana; Agustina, Linda
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.35181

Abstract

This study aims to examine the effect of sales growth, institutional ownership and company size on debt policy with profitability as a moderating variable. The research population was all of the property and real estate companies listed on the Indonesia Stock Exchange 2014-2017 as many as 61 companies. The sampling method used purposive sampling, so a sample of 34 companies was obtained with analysis units of 136. The data collection method used was the documentation method. The analysis technique of this research used multiple regression using the absolute difference test. The results show that sales growth and company size has a significant positive effect on debt policy. Institutional ownership has a significant negative effect on debt policy. Profitability significantly moderates the effect of sales growth and company size on debt policy. Profitability is not able to moderate institutional ownership on debt policy. The conclusion of this study is that all independent variables influence debt policy and profitability are able to moderate sales growth and company size but are not able to moderate institutional policy towards debt policy. Suggestions for further research can use other variables that are thought to influence debt policy.
Pentingnya Komunikasi dalam Proses Pendampingan serta Pemulihan Pasien Kanker di Rumah Singgah Kanker Hidayah, Lailatul; Topan, Eeng; R Montalalu, Gloria Kristin; Ni’mah, Amilatun; Sulistiani, Ana; Permadi, Ahmad Galih
Jurnal Ragam Pengabdian Vol. 2 No. 1 (2025): April
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/gsnnfp44

Abstract

Komunikasi yang efektif sangat mempengaruhi kondisi pasien. Tidak hanya berdampak kepada pasien, komunikasi yang efektif juga memberikan dampak positif kepada pendamping (caregive) karena mendapatkan kemudahan untuk mengidentifikasi serta merespon secara tepat dan efektif pemenuhan kebutuhan pasien. Oleh karena itu sebagai seorang caregiver harus dapat menjalin komunikasi yang efektif dengan pasien karena kesembuhan pasien adalah prioritas pendamping. Pengabdian kepada masyarakat ini bertujuan untuk menambah pengetahuan tentang pentingnya komunikasi dalam proses pendampingan pemulihan pasien kanker dengan sasaran pendamping (caregiver) dan pasien kanker. Metode yang digunakan adalah observasi, identifikasi masalah, penyusunan materi,  pendekatan melalui kegiatan FGD, evaluasi menggunakan pretest   dan   posttes. Hasil menunjukkan meningkatkan pemahaman peserta dari 29% meningkat hingga 71% dan dapat memperbaiki komunikasi antara caregiver dan pasien kanker itu sendiri. Komunikasi yang baik akan berdampak positif bagi kesembuhan pasien kanker. Pembentukan  kelompok  diskusi caregiver dan pasien kanker menjadi langkah strategis untuk menjaga keberlanjutan program ini.
Co-Authors Lailatul Hidayah Linda Agustina Ni’mah, Amilatun Permadi, Ahmad Galih R Montalalu, Gloria Kristin Topan, Eeng