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All Journal BASIS (BAHASA DAN SASTRA INGGRIS) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Kharisma, Putri
Unknown Affiliation
Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Kharisma, Putri; L. Tobing, Vargo Christian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

Dividend policy is a decision of a company to distribute profits generated in the form of dividends or will be retained in the form of retained earnings. Dividend policy is influenced by net income and operating cash flow. The purpose of this study is to determine whether there is an influence between net income and operating cash flow on dividend policy. The independent variables in this study are net income and operating cash flow, while the dependent variable in this study is the dividend policy measured by the dividend payout ratio. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 45 data consisting of 9 companies and 5 years of research. The method used in this research is descriptive statistics, classic assumptions, and influence tests. The results of this study the researchers found that partially net income had no significant effect on dividend policy measured using the dividend payout ratio and partially operating cash flow did not significantly influence the dividend policy measured using the dividend payout ratio. Partially, net profit and operating cash flow together do not significantly influence dividend policy as measured by dividend payout ratio.
THE STUDENTS’ IMPLEMENTATION OF ETIQUETTE IN TABLE MANNERS PROGRAM Rahayu, Pipit; Eripuddin, Eripuddin; Ng, Yu Jin; Kharisma, Putri; Bunda, Ridho Harapan
BASIS (Bahasa dan Sastra Inggris) Vol 12 No 1 (2025): JOURNAL BASIS UPB
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/basisupb.v12i1.9987

Abstract

This study aims to analyze the implementation of student etiquette in a program that teaches the rules of manners in the context of communal dining. Table etiquette is an essential part of social and professional life, and these skills are expected to enhance students' self-image and interpersonal abilities. The research method involved distributing questionnaires and conducting interviews with 7th-semester students who participated in the program. The findings indicate that the majority of 7th-semester students were able to apply etiquette well, although some challenges were observed in understanding and practicing more complex rules. Factors affecting the success of etiquette implementation include the level of understanding, cultural background, and the influence of instructors. This study recommends the need for a more structured approach and a variety of teaching methods to improve the effectiveness of the Table Manner program for 7th-semester students.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Kharisma, Putri; Priyadi, Maswar Patuh
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6048

Abstract

The research aimed to examine: 1) the effect of profitability on the firm value; 2) the effect of firm size on the firm value; 3) Corporate Social Responsibility which moderated the effect of profitability on the firm value; 4) Corporate Social Responsibility which moderated the effect of the firm size on the firm value. The population was Healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. Furthermore, the data collection technique used a purposive sampling technique. From 23 Healthcare companies, there were 18 companies that fulfilled the criteria as the sample. In total, there were 90 data observation samples. Moreover, the data analysis technique used multiple linear analyses with SPSS (Statistical Product and Service Solution) 26 versions. The result indicated that: 1) profitability had a positive effect on the firm value; 2) firm size did not affect the firm value; 3) Corporate Social Responsibility was able to moderate the profitability on the firm value; 4) Corporate Social Responsibility was able to moderate the firm size on the firm value.
Co-Authors Eripuddin Eripuddin Harapan Bunda, Ridho L. Tobing, Vargo Christian Ng, Yu Jin Pipit Rahayu Priyadi, Maswar Patuh