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THE DETERMINANTS OF DIVIDEND POLICY (An Empirical Study on Manufacturing Companies Registered in Indonesian Stock Exchange Period of 2016-2019) lestari, nurni arrina
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 12, No 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v12i1.11761

Abstract

This research was aimed to analyze the factors that could affect company’s opportunities to distribute dividend, and based on those opportunities, this research would further identify the factors that could affect the size of dividend distributed by the company. The research sample was taken from manufacturing companies that have been registered in Indonesian Stock Exchange period of 2016-2019. The regression models were logistic regression which was used to analyze which variables that could affect the company’s opportunities in the dividend and multiple linear regression which was used to analyze which variables that could affect the size of distributed dividend. Furthermore, this research finding referred that the variables which could affect the company’s opportunities to distribute dividend were profitability, liquidity, and company’s size. From those three variables, the only variable of profitability which was able to affect the size of dividend that distributed by the company.
PENINGKATAN KAPASITAS LEMBAGA KEMASYARAKATAN DESA DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI MASYARAKAT Leonita Siwiyanti; Muhammad Khairul Amal; Nurni Arrina Lestari
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 3 (2021): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.178 KB) | DOI: 10.31764/jmm.v5i3.4990

Abstract

Abstrak: Pelatihan peningkatan kapasitas lembaga kemasyarakatan desa/kelurahan merupakan suatu kegiatan pengabdian kepada masyarakat yang dilakukan khususnya kepada Karang taruna dan Lembaga Pemberdayaan Masyarakat (LPM). Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas LPM dan Karang Taruna dengan permasalahan yang ada dimana rendahnya kualitas sumber daya aparatur LPM Desa dan kurangnya kapasitas kelembagaan masyarakat desa dalam memenuhi kebutuhan masyarakat. Metode yang digunakan dalam kegiatan pengabdian ini adalah dengan metode pelatihan dan pendampingan secara langsung. Hasil pengabdian ini yaitu : meningkatnya pemahaman kapasitas LPM dan Karang Taruna dalam membantu peningkatan kesejahteraan masyarakat. Masing-masing peserta pelatihan ini telah mengikuti seluruh rangkaian kegiatannya dengan secara langsung dapat diaplikasikan langsung ke masyarakat dengan melakukan tahapan-tahapan pemberdayaan. Abstract:  Capacity BuildinKapasitasg was held for Village Official such as Karang Taruna and Lembaga Pemberdayaan Masyarakat (LPM) committee. This service activity aims to increase the performance of Karang Taruna and LPM committee which has problems with low quality of human resource and supplying people needs. This activity uses the direct training and mentoring method. The result of this service, that understanding of the capacity of LPM and Karang Taruna in helping improve community welfare was increase. Each of these training participants has participated in the entire series of activities which can be directly applied to the community by carrying out the stages of empowerment.
DISEMINASI PENINGKATAN KAPASITAS PENGELOLA BUMDES DAN UMKM DI KECAMATAN GEGERBITUNG Nurni Arrina Lestari; Muhammad Khairul Amal; Leonita Siwiyanti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1665-1673

Abstract

Village development is a priority in national development, one way is by building BUMDes and MSMEs to develop village potential with the aim of improving community welfare. Government assistance in the form of village funds is provided to achieve this goal. However, as time goes by, many BUMDes and MSMEs are unable to develop even to the point of stalling. The method of implementing this community service activity is carried out with the stages of observation, training, and mentoring. Based on observations, it was found that some BUMDes managers did not develop businesses based on village potential and there was still a lack of knowledge of village managers about BUMDes. Furthermore, at the training stage, it resulted in an increase of 57% in the understanding of BUMDes and MSME managers. However, in terms of assistance, it is very necessary to have support from regional leaders so that further training needs to be improved, especially in increasing human resources so that good regeneration of BUMDes and MSMEs management is needed in the Gegerbitung District, Sukabumi Regency.
PENINGKATAN KAPASITAS PELAKU UMKM ANGGOTA PDA KABUPATEN SUKABUMI DALAM MENGGAPAI DANA KUR Nurni Arrina Lestari; Antony Antony; Muhammad Haekal Putra Purnama
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 3 (2023): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i3.14988

Abstract

Abstrak: UMKM masih menjadi fondasi perekonomian nasional. Salah satu masalah yang dihadapi UMKM dalam pengembangan usahanya adalah terbatasnya modal usaha. Mengatasi masalah tersebut, pemerintah pada bulan November 2007 meningkatkan akses pembiayaan UMKM melalui program Kredit Usaha Rakyat (KUR). Pada bulan Juli 2022 masih ada dana KUR sebesar Rp185 triliun yang belum tersalurkan dan pada tahun 2023 pemerintah menargetkan penyaluran KUR sebesar Rp450 triliun. Hal tersebut menunjukkan bahwa masih adanya peluang yang cukup besar bagi UMKM untuk dapat mengaksesnya. Sasaran kegiatan pengabdian ini adalah 25 pelaku UMKM Anggota PDA Kabupaten Sukabumi. Pada tahap observasi semua peserta yang hadir berkontribusi dalam penggalian masalah yang dihadapinya. Dilanjutkan pada tahap pelatihan dengan tujuan meningkatkan pemahaman peserta yang berfokus pada materi pengajuan KUR, tata kelola keuangan, dan perizinan. Evaluasi pemahaman peserta dilakukan dengan membagikan kuisioner sebelum dan sesudah meteri diberikan. Hasilnya pemahaman peserta pelatihan meningkat sebesar 41,21%. Pada tahap pendampingan tim pengabdian membantu pembuatan laporan laba rugi,NPWP,dan NIB. Hingga saat ini ada 1 pelaku UMKM yang telah mengajukan pembiayaan KUR, sedangkan yang lainnya masih terkendala pinjaman bank yang belum lunas.Abstract: MSMEs are still the foundation of the national economy. One of the problems faced by MSMEs in developing their business is the limited working capital. Overcoming this problem, the government in November 2007 increased access to MSME financing through the Kredit Usaha Rakyat (KUR) program. In July 2022 there were still IDR185 trillion of KUR funds that had not been disbursed and in 2023 the government is targeting KUR distribution of IDR450 trillion. This shows that there are still quite large opportunities for MSMEs to be able to access them. The target of this service activity is 25 MSME manager of the PDA Members of Sukabumi Regency. At the observation stage, all participants present contributed to exploring the problems they faced. It is continued at the training stage with the aim of increasing participants' understanding which focuses on KUR submission, financial governance, and licensing. Evaluation of participants' understanding was carried out by distributing questionnaires before and after the material was given. As a result, the understanding of the trainees increased by 41.21%. At the mentoring stage the dedication team helps prepare income statement, NPWP, and NIB. Until now there is 1 MSME manager who has applied for KUR financing, while the others are still constrained by bank loans that have not been paid off.
OPTIMASI ASPEK LEGAL SERTIFIKASI HALAL UMKM Muhammad Khairul Amal; Alhidayatullah Alhidayatullah; Nurni Arrina Lestari
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.17436

Abstract

Abstrak: Optimasi aspek legal sertifikasi halal UMKM merupakan salah satu solusi dari permasalahan yang dihadapi oleh pelaku UMKM, yaitu belum memiliki NIB dan Sertifikat Halal dampak dari tidak pahamnya dalam pembuatan legal tersbut. Tujuan dari kegiatan ini adalah memberikan pendampingan proses pembuatan NIB dan pengajuan sertifikasi halal. Metode pelaksanaan kegiatan ini adalah melakukan pendampingan kepada UMKM di 7 Desa Kecamatan Cisaat dengan total 700 UMKM. Mitra dalam kegiatan pendampingan ini adalah UMKM Binaan Kecamatan Cisaat. Evaluasi capain dilihat dari banyaknya NIB yang terbuat dan data yang telah diajukan proses sertifikasi halal ke akun ptsp.halal.go.id. Hasil capaian kegiatan ini adalah pembuatan NIB UMKM mencapai 68,4%, sedangkan data yang telah diajukan proses sertifikasi halal di akun sihalal sebesar 26,4%. Rendahnya capaian pengajuan sertifikasi halal disebabkan oleh sering errornya akun sihalal pada saat proses pengajuan sertifikasi halal.Abstract:  Optimization of the legal aspects of MSME halal certification is one solution to the problems faced by MSME actors, namely not having NIB and Halal Certificates as a result of not understanding the legal making. The purpose of this activity is to provide assistance in the process of making NIB and applying for halal certification. The method of implementing this activity is to provide assistance to MSMEs in 7 villages of Cisaat District with a total of 700 MSMEs. Partners in this mentoring activity are MSMEs assisted by Cisaat District. The evaluation is seen from the number of NIBs made and the data that has been submitted by the halal certification process to ptsp.halal.go.id account. The result of this activity is the creation of MSME NIB reaching 68.4%, while the data that has been submitted for the halal certification process in the sihalal account is 26.4%. The low achievement of applying for halal certification is caused by frequent errors in the sihalal account during the halal certification application process. 
KEPEMIMPINAN DAN MOTIVASI KERJA DALAM MENINGKATKAN KINERJA KARYAWAN Alhidayatullah Alhidayatullah; Nurni Arrina Lestari; Antony Antony
Jurnal Inspirasi Ilmu Manajemen Vol 1 No 2 (2023): Jurnal Inspirasi Ilmu Manajemen
Publisher : Program Studi Magister Manajemen, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jiim.2023.1.2.2434

Abstract

Karyawan perusahaan memiliki peranan penting dalam kelangsungan jangka panjang perkembangannya. Anomali yang terjadi pada CV Agung Dipo Persada Sukabumi adalah masih rendahnya kinerja karyawan. Bagaimana mendeskripsikan kepemimpinan dan motivasi kerja Agung Dipo Persada Sukabumi pada perusahaannya menjadi pokok bahasan penelitian ini. Tujuan dari penelitian ini adalah untuk mengetahui lebih jauh bagaimana kepemimpinan dan motivasi kerja dalam meningkatkan kinerja karyawan CV Agung Dipo Persada Sukabumi. Penelitian ini mengumpulkan data dari seluruh karyawan CV Agung Dipo Persada Sukabumi yang berjumlah 35 orang. Untuk menggunakan seluruh populasi sebagai sampel, metode yang digunakan dalam pengambilan sampel adalah teknik studi sensus populasi dan metode kuesioner digunakan untuk mengumpulkan data. Metode analisis yang digunakan adalah regresi berganda. Dari hasil olah data regresi berganda diperoleh variable kepemimpinan dan motivasi kerja memiliki pengaruh sebesar 50% dalam meningkatkan kinerja karyawan, sedangkan sisanya sebesar 50% dipengaruhi oleh variable lain yang tidak diteliti.
TRANSPARANSI DAN AKUNTABILITAS DALAM MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH DI PEMERINTAH DAERAH KOTA SUKABUMI Nurni Arrina Lestari
Jurnal Inspirasi Ilmu Manajemen Vol 2 No 1 (2023): Jurnal Inspirasi Ilmu Manajemen
Publisher : Program Studi Magister Manajemen, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jiim.2023.2.1.2768

Abstract

Penelitian ini menyelidiki bagaimana transparansi dan akuntabilitas mempengaruhi kualitas laporan keuangan daerah di pemerintahan daerah Kota Sukabumi. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini melibatkan 30 SKPD Pemerintahan Kota Sukabumi, yang terdiri dari 102 individu. Semua populasi diambil sebagai sampel dalam metode non probability sampling. Penyebaran kuesioner kepada responden adalah metode pengumpulan data. Alat analisis data menggunakan regresi linier berganda.  Hasil analisis menunjukkan transparansi dan akuntabilitas berpengaruh positif terhadap kualitas laporan keuangan daerah, dengan pengaruhnya adalah 69,2%, dan 30,8% dipengaruhi faktor lain.
Peran Mahasiswa Dalam Meningkatkan Ekonomi Masyarakat Di Era Pandemi Covid-19 Lestari, Nurni Arrina
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 1 (2023): (Mei)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v1i1.18

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The Thematic KKN activity carried out by Muhammadiyah Students in Sukabumi City is an experiential activity for learning, applying, and developing science and technology outside the campus environment involving the local government, the community, and the private sector. This Thematic KKN aims to solve problems faced by the local community, it is hoped that students can help overcome these problems and achieve targets related to existing problems. To help overcome problems and achieve targets, students create several work programs related to food security, preparation of financial reports, and digital marketing. Like food security, the community was given insight into the use of home yards for growing red spinach, taught, and water spinach hydroponics. The use of home yard land can pay off, that is, reduce the cost of buying vegetables. The preparation of financial reports for MSME actors is done so that MSME actors can easily apply for KUR loans. Meanwhile, digital marketing is the use of social media as a place to market products from MSMEs.
PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN Antony, Antony; Lestari, Nurni Arrina; Sudarma, Ade
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32284

Abstract

Abstrak: Sumber daya manusia (SDM) merupakan elemen vital dalam keberhasilan setiap organisasi, termasuk lembaga sosial keagamaan seperti LAZISMU (Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah). Beberapa permasalahan umum yang sering terjadi antara lain: pencatatan transaksi yang tidak sistematis, kurangnya pemahaman mengenai format dan isi laporan keuangan, serta minimnya penggunaan teknologi informasi dalam proses akuntansi. Pelatihan ini bertujuan membekali anggota LAZISMU dalam menyusun laporan keuangan seperti memahami prinsip dasar akuntansi, melakukan pencatatan transaksi serta Menyusun laporan keuangan yang transparan dan akuntabel. Mitra utama dalam kegiatan ini adalah LAZISMU kabupaten sukabumi yang memiliki anggota 15 orang. Metode pelaksanaan kegiatan yang dilakukan dengan melakukan penyampaian materi secara presentasi, diskusi interaktif, studi kasus dan praktek penyusunan laporan keuangan dengan menggunakan excel. Keberhasilan kegiatan ini ditandai dengan meningkatnya nilai rata-rata pre-test dan pos-test dengan rata-rata kenaikan di atas 40 poin. Peningkatan tertinggi terjadi pada pemahaman catatan biaya-biaya (+51 poin), diikuti oleh pemahaman dasar laporan keuangan (+40 poin), yang mencerminkan penguatan pengetahuan peserta baik secara teknis maupun konseptual.Abstract: Human resources (HR) are a vital element in the success of every organization, including socio-religious institutions such as LAZISMU (Amil Zakat Infaq and Shadaqah Muhammadiyah Institute). Some common problems that often occur include: unsystematic transaction recording, lack of understanding of the format and content of financial statements, and lack of use of information technology in the accounting process. This training aims to equip LAZISMU members in preparing financial reports such as understanding the basic principles of accounting, recording transactions and compiling transparent and accountable financial reports. The main partner in this activity is LAZISMU Sukabumi Regency which has 15 members. The method of implementing activities is carried out by delivering material through presentations, interactive discussions, case studies and the practice of preparing financial statements using excel. The success of this activity was marked by an increase in the average score of pre-test and post-test with an average increase of more than 40 points. The highest increase occurred in the comprehension of the cost record (+51 points), followed by the basic understanding of financial statements (+40 points), which reflected the strengthening of participants' knowledge both technically and conceptually.
Evaluation Of Stock Through Fundamental Analysis With The Dividend Discount Model (DDM) Approach Lestari, Nurni Arrina; Antony, Antony; Alhidayatullah, Alhidayatullah
International Journal of Indonesian Business Review Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v2i1.499

Abstract

The goal of this research is to determine the fairness of stock prices by looking at the intrinsic value of shares in the healthcare industry from 2017 to 2021. Investors use this assessment of the fairness of the share price to choose whether to sell, hold, or purchase shares. The Dividend Discounted Model (DDM) with a Constant Growth Model was used for the analysis. The Dividend Discounted Model (DDM) is used to compare the stock's intrinsic value to its market value to determine the intrinsic value of shares. This value is calculated by anticipating future dividend payments. The Healthcare Sector Company on the Indonesia Stock Exchange is the subject of this kind of descriptive research. Nine companies were chosen as samples using the purposive sampling strategy. Shares of DVLA, KLBF, MERK, MIKA, PEHA, PRDA, SIDO, and TSPC were found to be undervalued in the outcomes. On the other hand, HEAL shares was found overvalued. For potential investors in DVLA, KLBF, MERK, MIKA, PEHA, PRDA, SIDO, and TSPC shares, the best investment decision is to buy shares in these companies before the market price of these shares rises. Meanwhile, investors who already own shares in these companies should hold the company's shares and increase their share ownership with the assumption that the share price will rise in the future. Furthermore, potential investors should not buy HEAL company shares and investors who already own the company shares should immediately sell the company shares in order to get capital gains.