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All Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal ABM Mengabdi Management Studies and Business Journal Jurnal Ekonomi, Manajemen, Akuntansi
Sugiharto, Didik Priyo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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IMPACT OF PROFITABILITY, MARKET, AND SOLVENCY RATIOS ON DIVIDEND POLICY: THE CASE OF COAL MINING COMPANIES ON THE IDX (2020–2024) Marli, Marli; Sugiharto, Didik Priyo
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 5 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/tvf4e041

Abstract

The coal mining industry in Indonesia plays a vital role in meeting national energy needs and contributes significantly to the economy. However, this sector is highly vulnerable to global commodity price volatility. Dividend policy, which reflects profit distribution and signals a company’s financial health, is strongly influenced by internal financial conditions and market perceptions. This study is crucial for understanding the determinants of dividend policy amid market dynamics and challenging macroeconomic conditions during the 2020–2024 period, including the impact of the COVID-19 pandemic. This quantitative study aims to analyze the influence of profitability ratios, market value, and solvency on dividend policy in coal mining companies listed on the Indonesia Stock Exchange (IDX) during the specified period. The study uses a quantitative approach with descriptive and verification designs. Secondary data were obtained from officially published company financial statements. Data analysis was conducted using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test causal relationships among variables, with evaluation of the measurement model and structural model. The findings show that profitability has a positive and significant influence on dividend policy, indicating that more profitable companies tend to implement more stable and higher dividend policies. In contrast, market value shows a negative and insignificant effect, while Return on Assets (ROA) shows a marginally significant negative effect. These results confirm that profitability is the main predictor of dividend policy in this model. Profitability is the dominant factor in determining dividend payment decisions, compared to external factors such as market valuation or other profitability measures. The practical implication is that financial managers should prioritize improving profitability to optimize dividend strategies, which in turn can enhance investor confidence and company sustainability.
Analisis Implementasi Sistem Payroll Berbasis Digital dalam Meningkatkan Efisiensi dan Kesejahteraan Karyawan Arifin, Zainul; Wirahadiyono, I Made Adiyasa; Sugiharto, Didik Priyo
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18289

Abstract

In the ever-evolving digital era, information technology (IT) plays a vital role in enhancing efficiency and productivity in the business sector. The larger a company becomes, the more it relies on IT, due to the increasing amount of data that needs to be managed. This research focuses on Red Coffee Pandaan, a company engaged in the food and beverage industry with affordable offerings. The aim of this study is to analyze the implementation process of a digital payroll system within the company. In addition, the research measures the impact of the digital payroll system on payroll efficiency. A qualitative research method was used, involving observation, interviews, and documentation for data collection. The results show that implementing a digital payroll system can improve the efficiency of payroll processing by reducing human error and speeding up processing time. Moreover, the system enhances employee welfare by ensuring clear and accurate salary payments. It is expected that this research will assist businesses in adopting technology that supports more efficient human resource management.
PERAN RETURN ON ASSETS SEBAGAI VARIABEL MODERASI DALAM PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK PERIODE 2020-2024 Sugiharto, Didik Priyo; Sudiarto, Edi
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 1 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Earnings Per Share (EPS) terhadap harga saham, serta mengkaji peran mediasi Return on Assets (ROA) dalam hubungan tersebut. Metode yang digunakan adalah analisis jalur (path analysis) untuk menguji hubungan langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa EPS memiliki pengaruh positif dan signifikan yang sangat kuat terhadap harga saham, menegaskan bahwa kinerja laba per saham merupakan faktor utama dalam menentukan nilai pasar saham. CR juga berpengaruh positif signifikan terhadap harga saham, meskipun dengan pengaruh yang lebih kecil dibandingkan EPS. Sebaliknya, DER berpengaruh negatif signifikan, yang mengindikasikan bahwa peningkatan utang relatif terhadap ekuitas menurunkan harga saham. ROA tidak menunjukkan pengaruh langsung yang signifikan terhadap harga saham dan tidak memediasi hubungan antara CR, DER, dan EPS dengan harga saham secara signifikan. Temuan ini mengimplikasikan bahwa pengaruh CR, DER, dan EPS terhadap harga saham lebih bersifat langsung atau melalui mekanisme lain yang tidak melibatkan ROA sebagai mediator. Penelitian ini merekomendasikan eksplorasi variabel mediasi lain untuk memperjelas mekanisme pengaruh variabel keuangan terhadap harga saham. Kata Kunci : Earnings Per Share (EPS), Current Ratio (CR), Debt to Equity Ratio (DER),
Pemasaran Produk Secara Online dan Pelatihan Akuntansi untuk Efektifitas Pengelolaan Usaha Djuharni, Darti; Sonhaji, Sonhaji; Mauludin, Hanif; Prasetyo, Irawan Budi; Djafri, Taufik; Sugiharto, Didik Priyo
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1403

Abstract

The purpose of this article is to open the insights and knowledge and skills of MSME actors in the Blimbing area of Malang City, East Java. Activities are carried out in the form of lectures and discussions, as well as assistance related to the use of digital marketing. In addition, the discussion continued with the topic of the importance of making financial records for MSMEs. The results of this activity show that most participants already know the existence of digital marketing, but not all have used it. Those who have not used it because they do not understand and master internet technology. On the other hand, the results of this activity also show that most MSME actors have not made records of their business activities. This is because they consider the record not too important, what is important for them is that the business runs smoothly and they benefit from the results of the business called profit (profit).
Measuring the Contribution of Brand Image, Brand Trust, and Brand Loyalty to Sustainable Purchasing Behavior: A Case Study of The Body Shop in Malang Sugiharto, Didik Priyo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15810

Abstract

This study aims to analyze the influence of Brand Image , Brand Trust , and Brand Loyalty on sustainable purchasing behavior among The Body Shop consumers in Malang. Using a quantitative approach with bootstrapping analysis in the Structural Equation Modeling (SEM) model , this study tested the direct relationship between variables based on primary data from 200 respondents. The results show that Brand Trust and Brand Loyalty have a significant and positive influence on sustainable purchasing, with path coefficients of 0.375 ( t-statistic = 3.462) and 0.445 ( t-statistic = 3.386), respectively, and a p-value = 0.000, indicating these two variables as the main drivers in the context of sustainable marketing . However, Brand Image does not show a significant direct influence, although it still plays a role as a foundation for forming initial perceptions. This finding confirms that the success of a sustainable marketing strategy depends not only on brand image, but more strongly on credibility and long-term emotional bonds with consumers. Thus, companies are encouraged to build transparency, consistency, and authentic customer experiences to strengthen trust and loyalty as the key to transforming attitudes into sustainable actions.
Co-Authors Darti Djuharni Djafri, Taufik Edi Sudiarto Hanif Mauludin Irawan Budi Prasetyo Marli, Marli Sonhaji Sonhaji Wirahadiyono, I Made Adiyasa Zainul Arifin