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Pengaruh Profitabilitas Dan Solvabilitas Terhadap Kebijakan Dividen Pada Sektor Consumer Non Cylicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Muharani, Dwi Intan; Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.349

Abstract

This study was conducted to investigate the impact of profitability and solvency on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This sector was chosen because of its important role in the national economy, particularly given its relatively stable characteristics in the face of global economic dynamics, as seen in the production of staple goods. The independent variables in this study are profitability, proxied by Return on Assets (ROA), and solvency, proxied by the Debt to Asset Ratio (DAR). The dependent variable is dividend policy, measured by the Dividend Payout Ratio (DPR). The research method used is a quantitative approach with a causal associative design. The study population includes all non-cyclical consumer companies listed on the IDX, while the sample was obtained through a purposive sampling method with certain criteria. The data used are secondary data sourced from the companies' annual financial reports. Data analysis was performed using multiple linear regression with the help of SPSS version 27 software, and tested with the classical assumption test, partial test (t-test), simultaneous test (F-test), and coefficient of determination. The research results show that profitability has no significant effect on dividend policy. Similarly, solvency has no significant effect on dividend policy. Simultaneous testing also showed that both variables together had no significant effect on dividend policy. This finding indicates that dividend distribution decisions are more influenced by other factors, such as investment needs, cash flow, and internal company policies. Theoretically, this study supports the concept of residual dividend policy and pecking order theory, which emphasize the importance of using profits to fund investments and maintain financial stability before distributing dividends. Therefore, it can be concluded that profitability and solvency are not dominant factors in determining dividend policy in the non-cyclical consumer sector.
Analisis Evaluasi Pembelajaran Terpadu Di Kelas 5 SD Negeri 57 Pangkal Pinang Iqbal Arrosyad, M; Ayu Novianti, Rahma; Rani; Indriani, Luciana
JBES (Journal Basic Education Skills) Vol 1 No 2 (2023): JBES (Journal Basic Education Skills)
Publisher : Universitas Muhammadiyah Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35438/jbes.v1i2.24

Abstract

This study aims to determine the analysis of integrated learning evaluation in grade 5 SD Negeri 57 Pangkal Pinang. This study uses a qualitative approach. And also, this research also uses descriptive research, in which this research describes the evaluation of integrated learning in grade 5 at SDN 57 Pangkal Pinang. Based on the results of the discussion, stated that evaluation has a very important role in learning. This aims to determine the extent of students' knowledge in understanding the material that has been studied in order to make it easier for teachers to assess and measure how effective the strategies or methods that have been implemented during learning. Evaluation is also useful as a reference for teachers to improve or perfect learning activities. . Evaluation activities can be carried out by direct observation or through tests. The evaluation method in integrated learning consists of observation, self-evaluation, oral tests, question tests, and parental observations. Keywords: Evaluation, Integrated Learning
Penerapan Metode (TS-TS) untuk Melihat Aktivitas Siswa pada Pembelajaran Matematika Rani; Niswah, Choirun; Agustiani, Riza
Mosharafa: Jurnal Pendidikan Matematika Vol. 6 No. 3 (2017): September
Publisher : Department of Mathematics Education Program IPI Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/mosharafa.v6i3.457

Abstract

Aktivitas belajar diartikan sebagai suatu kegiatan yang dilakukan oleh siswa dalam pelaksanaan proses pembelajaran. Aktivitas siswa sangatlah diperlukan dalam proses pembelajaran. Tujuan penelitian ini adalah untuk melihat melihat aktivitas belajar siswa pada pembelajaran matematika setelah diterapkan metode Two Stay Two Stray (TS-TS) di SMP Negeri 19 Palembang. Untuk mengetahui tujuan penelitian, maka yang digunakan dalam penelitian ini adalah Mixed Methods Research. Hasil penelitian ini diambil dari data observasi aktivitas siswa pada setiap pertemuan, wawancara kepada sampel terpilih, dan dokumentasi, kemudian dapat disimpulkan bahwa: setelah diterapkan metode Two Stay Two Stray (TS-TS) dalam pembelajaran matematika di SMP Negeri 19 Palembang, aktivitas belajar siswa termasuk dalam kategori aktif dengan rata-rata 75, dimana 12 orang siswa berada pada kategori sangat aktif, 7 orang siswa berada pada kategori aktif, 8 orang siswa berada pada kategori cukup aktif, 3 orang siswa berada ada kategori kurang aktif, dan 1 orang siswa berada pada kategori sangat kurang aktif. Learning activity is defined as an activity undertaken by students in the implementation of the learning process. Student activity is very necessary in the learning process. The purpose of this study is to observe the student learning activities in the study of mathematics after applied Two Stay Two Stray (TS-TS) method in SMP Negeri 19 Palembang. This research is a Mixed Methods Research. The data of this study is observational data of student activity at each meeting, interview data of the selected sample, and documentation. From the data analysis, it can be concluded that after applied the Two Stay Two Stray (TS-TS) method in mathematics instructions at SMP Negeri 19 Palembang, student learning activities included in the category of active with an average of 75: 12 very active students, 7 active students, 8 sufficient students, 3 less active students, and 1 very less active student.
Peningkatan Prestasi Belajar Pendidikan Agama Islam dengan di Iterapkan Metode Demontrasi Pada Siswa Kelas VIII di MTS Muhammad Basiuni Imran Sambas Lusi; Rani; Tasya Ramadani; Putra, Purniadi
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 1 (2024): Januari
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/isihumor.v2i1.504

Abstract

Student success in learning is influenced by several factors, one of which is the method used by the teacher in teaching. In reality, in learning teacers use the classical method, namely lectures so that students are less active in learning and their learning achievement are less than satisfactory, therefore it is necessary to use other methods to improve learning achievements. The aim of This research is to determine the implementation of the demonstration learning method in improving student learning outcomes in each cycle in class VIII G MTS Muhammad Basiuni Imran Sambas through 4 stages, namely planning, observation, reflection, action, and observation. The subjects of this research were 27 students in class VIII G at  MTS Muhammad Basiuni Imran Sambas. The Hypothesis proposed is that if the demonstration method can be used  well, it can improve student learning achievement in PAI (FIQH) subjects in class VIII G MTS Muhammad Basiuni Imran Sambas. The Success indicator 77% with a KKM of 77, data collection techniques are observation, data analysis techniques with formulas to determine avarage values and  percentage
Pengembangan LKPD Tema Kebutuhanku Untuk Meningkatkan Kreativitas Anak Usia 5-6 Tahun di PAUD Miftahurrahmah Desa Kuro Kecamatan Pampangan Kabupaten Ogan Komering Ilir Rani; Hartatiana; Elsa Cindrya; Febriyanti; Ali Murtopo
PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini Vol. 8 No. 2 (2025): Desember
Publisher : Fakultas Pendidikan, Universitas Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/primearly.v8i2.4405

Abstract

Penelitian ini dilatar belakangi untuk meningkatkan kreativitas khususnya anak usia 5-6 tahun di PAUD Miftahurrahmah Desa Kuro karena masih rendahnya dalam meningkatkan kreativitas, karena guru hanya menggunakan lembar kerja anak, sehingga membuat anak tidak tertarik dan tidak mendapatkan pengalaman langsung dalam proses pembelajaran. Tujuan penelitian ini adalah untuk mengembangkan LKPD yang valid, praktis, dan efektif dalam meningkatkan kreativitas pada anak usia 5-6 tahun. Metode yang digunakan adalah Research and Development dengan model penelitian ADDIE (Analysis, Design, Development, Implementation, and Evaluation). Subjek dari penelitian ini adalah kelompok B di PAUD Miftahurrahmah Desa Kuro. Tahap uji coba lapangan awal dilakukan sejumlah 14 peserta didik dan uji coba lapangan utama dengan seluruh kelompok B di PAUD Miftahurrahmah Desa Kuro yaitu sebanyak 26 peserta didik. Teknik pengumpulan data menggunakan observasi, angket, dokumentasi dan wawancara. Teknik analisis data menggunakan uji kevalidan, uji kepraktisan, dan uji keefektifan. Data kevalidan, kepraktisan, dan keefektifan diperoleh berdasarkan data angket respon yang di analisis dengan menggunakan skala likert. Hasil penelitian menunjukkan validitas ahli materi 91,11 kategori sangat valid ,ahli desain 95,38 kategori sangat valid dan ahli bahasa 91,42 sangat valid. Uji kepraktisan LKPD berdasarkan angket respon guru 97 kategori sangat praktis, serta angket respon peserta didik dilakukan dalam bentuk instrumen dinyatakan sangat efektif pada uji coba lapangan awal 86,71 dinyatakan efektif, dan pada uji coba lapangan utama 92,76 dinyatakan sangat efektif. Maka dapat dikatakan terdapat perbedaan yang signifikan pada anak sebelum dan sesudah mendapatkan perlakuan. Hasil penelitian ini menyimpulkan bahwa LKPD untuk meningkatkan kreativitas valid, praktis, dan efektif digunakan dalam pembelajaran.
Bioactive Compounds in Nest-Associated Bacteria Termites and Their Bioactivity as Antivibrio in Aquaculture Industry Dwinhoven, Ifhan; Amalia, Tiara; Haerunnisa, Siska; Nurhatijah; Abu Bakar, Khalil; Rani
International Journal of Applied Biology Vol. 7 No. 2 (2023): International Journal of Applied Biology
Publisher : Hasanuddin University

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

Abstract

Abstract Vibriosis is a major problem in aquaculture that causes large numbers and rapid mortality of fish. Vibriosis treatment is still limited to the same antibiotics in humans and animals. This study aims to obtain bacterial isolates from termite nests that are antivibrio and determine the profile of the antivibrio bioactive compounds. Bacterial isolates were obtained from three types of termite nests. All isolates were cultured on ISP media and then characterized and conducted bioassay tests against Vibrio alginolyticus and Vibrio harveyi. Secondary metabolite fermentation products from selected bacterial isolates were extracted using ethyl acetate and detection of bioactive compounds by Thin Layer Chromatography (TLC) method. The isolation results obtained 15 isolates, 10 Gram-positive bacteria namely isolates SR1, SR2, SR8, SR9, RE2, RE3, RE5, SE1, SE4, SE6 while the other 5 isolates are Gram-negative bacteria. Antivibrio screening obtained 7 isolates that have antivibrio activity. The strongest antivibrio activity is SE1, which was able to inhibit the growth of V. alginolyticus bacteria with an inhibition zone of 3.5 cm and V. harveyi with an inhibition zone value of 4 cm and was also positive for catalase.  TLC showed that SE1 contained peptide compounds with purple color changes after dyeing using ninhydrin.
ANALYSIS OF TRANSPORTATION METHODS IN MANAGING THE DISTRIBUTION OF SOLO ICE TEA IN SOUTH TANGERANG Rani; Ratih Setyo Rini; Ayu Azizah; Khoirul ulum
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

The contemporary beverage industry in Indonesia is growing rapidly along with the increasing public interest in fresh and practical products, one of which is Es Teh Solo. In the product distribution process, transportation cost efficiency is an important factor to maintain competitiveness and business sustainability. This study aims to analyze the application of transportation methods as part of operations research in optimizing the distribution costs of Es Teh Solo from the factory in South Tangerang to three destination areas, namely South Jakarta, Bogor, and Depok. The methods used include North West Corner (NWC), Least Cost (LC), Vogel's Approximation Method (VAM), and Stepping Stone (SS). The results show that the NWC, VAM, and Stepping Stone methods produce the same minimum cost, which is Rp 8,650,000, while the Least Cost method produces a higher cost, which is Rp 13,020,000. The Stepping Stone method is used to test the optimality of the solution and proves that the value of Rp 8,650,000 is the optimal solution for the Es Teh Solo distribution system. Thus, the application of transportation methods is proven to be effective in minimizing distribution costs and assisting efficient logistics decision making for the company.
Customer Satisfaction in The Hospitallity Sector: a Narrative Literature Review Widiyanti, Wiwik; Tukiran, Martinus; Rani; Syahrir
International Journal of Social and Management Studies Vol. 5 No. 2 (2024): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v5i2.388

Abstract

The research aims to create a narrative literature review with the title Customer satisfaction in the hospitality sector, in particular in the area of hotels, restaurants, and online travel agencies. The research uses three journals as data sources, namely: (1) a journal on customer satisfaction with hotels based on analysis of reviews generated by consumers; (2) a journal on factors that influence customer satisfaction in the restaurant business based on empirical studies from Bangladesh; and (3) a journal on the factors that affect customer content from online travel agencies in India. The study has two research questions, namely: (1) What are the customer satisfaction factors in hospitality? (2) Are there differences in customer satisfaction in the areas of hotels, restaurants, and online travel agencies? The results of this study show that: (1) customer satisfaction factors in hospitality include intrinsic and extrinsic factors that have a different impact depending on the type and level of product or service offered; and (2) there are differences in customer satisfaction in the areas of hotels, restaurants, and online travel agencies caused by different characteristics, expectations, and preferences of customers in each area. This research provides some recommendations to hospitality entrepreneurs on how to identify factors that affect customer satisfaction and adapt them to market conditions and segmentation.
IDENTIFIKASI HASIL BELAJAR SISWA KELAS VII SMPN 10 TARAKAN PADA MATERI BILANGAN RASIONAL Rahayu, Setia Widia; Rani; Allo, Dominggus Kiding
Jurnal Penalaran dan Riset Matematika Vol. 2 No. 2 (2023): Oktober 2023
Publisher : Almeera Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62388/prisma.v2i2.349

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hasil belajar siswa pada materi bilangan rasional kelas VII. Jenis penelitian ini adalah deskriptif kualitatif yang menggambarkan secara mendalam tentang hasil belajar siswa sebagai fokus utama penelitian, dengan pendekatan kualitatif berdasarkan data yang terkumpul. Subjek penelitian terdiri dari 30 siswa kelas VII di SMP Negeri 10 Tarakan. Seleksi subjek didasarkan pada hasil nilai Ulangan Harian (UH) sebelumnya. Teknik pengumpulan data yang digunakan mencakup tes dan wawancara. Kemampuan berhitung siswa terbagi menjadi tiga kategori, yakni kemampuan berhitung tinggi, kemampuan berhitung sedang, dan kemampuan berhitung rendah. Hasil penelitian menunjukkan dari keseluruhan sampel yang diteliti yaitu 30 siswa, sebanyak 10 siswa memiliki nilai 70-100, dan 15 siswa memiliki nilai diatas 60, serta 5 siswa memiliki nilai dibawah 58. Sehingga, untuk meningkatkan kemampuan berhitung pada materi bilangan rasional kelas VII SMP Negeri 10 Tarakan, maka guru memberikan penguatan pada konsep dasar operasi hitung bilangan terlebih dahulu, dan memberikan bimbingan khusus bagi siswa untuk memperbaiki kesalahan konsep agar kekmampuan berhitung siswa dapat meningkat. Serta diharapkan untuk memberikan sistem pembelajaran yang menarik dan diberikan penekanan terhadap bilangan bulat tersebut di kehidupan sehari-hari.
Analisis Penerapan Metode Simpleks Linier Programming Pada Home Industry Martabak Ayu Azizah; Rani; Khoirul Ulum; Faizal Roni; Eni Reptiningsih
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1059

Abstract

Linear programming is a planning technique that uses mathematical models with the aim of finding the best product combinations in preparing an allocation of limited resources in order to achieve goals that are used optimally Sofjan Assauri (Hermawan, 2016). The simplex method is an approach in solving linear programming problems that have two or more decision variables where determining the optimal combination is done through repeated iterations of the simplex table until the optimum value is found in the optimization problem which includes maximizing profits or minimizing costs. The martabak home industry is one of the businesses operating in the culinary sector. One of the problems faced by the Martabak 88 home industry is determining the optimum production amount so as to obtain maximum profits. Therefore, a method is needed to determine the right combination of products made and the combination of products produced. The simplex method is the method used in this research to estimate the maximum profit obtained from sweet martabak and egg martabak.
Co-Authors Abdullahi, Alima Bachtiar Abu Bakar, Khalil Adyanata Lubis AGUNG SETIAWAN Ahmad Purnomo Aisyah Ali Murtopo Allo, Dominggus Kiding AMALIA, TIARA Anwar Anwardi Anwardi anwardi, anwardi Apri Wardana Ritonga Asep Eka Nugraha Ayu Azizah Ayu Novianti, Rahma Budi Hendrawan Choirun Niswah, Choirun Desriliwa Ade Mela Dwinhoven, Ifhan Dyah Hanum Palmatiwi Efendi, Rosyid Elsa Cindrya Eni Reptiningsih Eva Zuraida Eva Zuraidah Faizal Roni Fajarwati, Yuni Eka Fara Suseno Putri Faujiah, Ani Febriyanti febriyanti febriyanti Gustina Haerunnisa, Siska Harpito Harpito Harpito, Harpito Hartatiana hura, Ratna Septiniat Hura Indriani, Luciana Indriyani Iqbal Arrosyad, M Ismu Kusumanto Ismu Kusumanto Jihan Khaira Ummah Khoirul Ulum Lina Marlina Susana Luh Made Indah Sri Handari Adiputra Luh Putu Ratna Sundari Lusi M. Fahmi Nugraha Mardina Martinus Tukiran Mihrani Moh Restu Hoeruman Muh Rifa'i Parassa Muhammad Rizki Muhammad Rizki Muharani, Dwi Intan Mutmainna N. Nazaruddin Nazaruddin Nazaruddin Ni Made Rustini Ni Made Taman Sari Novitasari, Yuyun Nugroho, Agung Nurhatijah Putra, Purniadi Rahayu, Setia Widia Ramadan Lazuardi, Dian Rani Sukma dewi Ratih Setyo Rini Ratnawaty Marginingsih Riyan Hadithya Riza Agustiani, Riza Saddam Hussaen Saichul Anam Saniwa Sari, Irine Rizkyta Sela Nurmaya Sari Sikmenes, Alfadina Omega Siti Rahmawati Sri Astuti Suminah Syahrir Taalami, La Ode Tasya Ramadani Thamrin Datjing Wahyu Septiadi Wida Wahyuni Widyastuti, Fikka Kartika Wiwik Widiyanti, Wiwik Zaitun Qamariah Zulfikar, Dede