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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Lingkungan Jurnal Ilmu Administrasi Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Empathy : Jurnal Fakultas Psikologi Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Accounting Analysis Journal Economic Education Analysis Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL ATOMIK Cetta: Jurnal Ilmu Pendidikan Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Development Journal: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Eastasouth Journal of Effective Community Services JURNAL MULTIDISIPLIN ILMU AKADEMIK Sharef: Journal of Sharia Economics and Finance Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bakti Humaniora "Indonesian Journal of Devotion and Empowerment (IJDE) "
Linda Agustina
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Moderasi Risiko Bisnis pada Hubungan Struktur Kepemilikan, Struktur Aset, dan Kebijakan Dividen terhadap Kebijakan Hutang Saputri, Nio Setya; Agustina, Linda
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.55521

Abstract

ABSTRACTThis study aims to empirically examine the factors that debt policy in property & real estate sector companies listed on the IDX in 2019-2021. The sample was selected by purposive sampling method and as many as 114 units of analysis that met the specified criteria. The results show that asset structure has a positive effect on debt policy, and business risk is able to moderate asset structure and dividend policy. Meanwhile, managerial ownership, institutional ownership, and dividend policy have no effect on debt policy, and business risk cannot moderate the effect of managerial ownership and institutional ownership. The company's management is expected to pay attention to every external funding decision in the form of debt in order to have an ideal debt ratio for the company.Keywords: Managerial Ownership, Institutional Ownership, Asset Structure, Dividend Policy, Debt Policy, Bussiness RiskABSTRAKPenelitian ini bertujuan untuk menguji secara empiris faktor yang memengaruhi kebijakan hutang pada perusahaan sektor property & real estate yang terdaftar di BEI tahun 2019-2021. Sampel dipilih dengan metode purposive sampling dan sebanyak 114 unit analisis yang memenuhi kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa struktur aset berpengaruh positif terhadap kebijakan hutang, serta risiko bisnis mampu memoderasi struktur aset dan kebijakan dividen. Sementara itu, kepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen tidak berpengaruh terhadap kebijakan hutang, serta risiko bisnis tidak dapat memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional. Manajemen perusahaan diharapkan dapat memperhatikan setiap keputusan pendanaan eksternal berupa hutang guna memiliki rasio hutang yang ideal bagi perusahaan.Kata Kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Struktur Aset, Kebijakan Dividen, Kebijakan Hutang, Risiko Bisnis
PENCATATAN TRANSAKSI KEUANGAN BERBASIS TEKNOLOGI BAGI GURU DI ERA REVOLUSI INDUSTRI 4.0 Hidayah, Retnoningrum; Sukirman, Sukirman; Agustina, Linda; Suryandari, Dhini; Sanjoto, Djoko
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 4 No. 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i2.185

Abstract

Revolusi industri telah merambah ke seluruh lini kehidupa termasuk pada bidang pendidikan. Oleh karena itu guru dituntut untuk mampu menggunakan teknologi dalam praktik kehidupan sehari-hari di lingkungan sekolah. Namun pada kenyataan, masih terdapat kasu-kasus di lingkungan sekolah terkait pengelolaan keuangan yang tidak tepat. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan para guru dalam hal penggunaan teknologi untuk pengelolaan keuangan di lingkungan sekolah. Adapun sasaran pada pengabdian masyarakat ini adalah guru-guru di SMP Muhammadiyah 3 Kota Semarang. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan pendampingan tentang pencatatan transaksi keuangan dan pengggunaan aplikasi didalam pencatatan transaksi keuangan. Hasil kegiatan program pengabdian ini menunjukkan bahwa para guru i memahami penitngnya pengelolaan keungan berbasis teknologi di era revolusi industry 4.0. Lebih lanjut, adanya peningkatan kemampuan guru dalam pencatatan transaksi keuangan. Untuk selanjutnya, perlu adanya peningkatan kemampuan guru secara berkelanjutan agar mampu menghadapi perubahan zaman.
Improving Branding through Product Packaging Pertiwi, Meilani Intan; Wahyuningrum, Indah Fajarini Sri; Agustina, Linda; Aji, Tri Susilo Wahyu
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.32492

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Kalisalak Village, Batang Regency, have great potential in producing local products such as gethuk, jenang, dodol, herbal drinks, and tea. However, most products still face challenges in branding and packaging, including the absence of labels, barcodes, and legal certification, as well as simple and unattractive packaging that reduces market competitiveness. This community service program aimed to enhance the knowledge, skills, and awareness of MSME actors regarding the importance of branding through product packaging that is appealing, informative, and meets industrial standards. The program involved 30 participants, including MSME owners and residents interested in starting new businesses. The team designed the activities using participatory methods, conducting seminars, practical training, group discussions, mentoring, and gamification to strengthen participants' engagement and understanding. The team implemented the process in three stages: preparation, execution, and evaluation, and used pretest and posttest instruments to support the evaluation. The results indicated a significant improvement in participants' knowledge and skills, with most participants producing improved packaging designs and showing commitment to applying them to their products. Overall, the program effectively addressed partners' needs and strengthened the competitiveness of local MSME products in broader markets.
Co-Authors - FACHRURROZIE - Kusmuriyanto Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Adelina Citradewi Aditya Hernawan, Aditya Ahmad Fauzan Ahmad Sopyan Ahwan Sholih Ain Hajawiyah Ain Hajawiyah Aisyah Putri Rachmadanty Aji, Tri Susilo Wahyu Akka Latifah Jusdienar Akmal, M Amir Mahmud Anak Agung Istri Sri Wiadnyani Apriliana, Siska Athoillah Athoillah, Athoillah Atta Putra Harjanto Baehaqi Defani Audita Putri Desi Ratnasari Dhini Suryandari, Dhini dianawati, dianawati Djoko Sanjoto Dwi Anggoro Saputro, Dwi Anggoro Dwi Fatmasari Eka Setiawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Esti Sirait Febri Zaini Aulia, Febri Zaini Ferliana, Nia Ferliana, Nia Fitrarena Widhi Rizkyana Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Hana, Bea Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika Ibnu Reza Ashkhabi, Ibnu Reza Ihlashul’amal, Muhammad Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Kayati, I N Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Lianasari, Ika Yekti Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nur Alimah, Nur Pertiwi, Meilani Intan Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Rayendra Wahyu Bachtiar Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Saibun Sitorus Sanjoto, Djoko Saputri, Nio Setya Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sukirman - Sukirman Sukirman Sularsih, Suci sulistiani, Ana Syaiful Anwar Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zahid, Anwar Zainuddin, Mahli