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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen ASAWIKA: Media Sosialisasi Abdimas Widya Karya Wiga : Jurnal Penelitian Ilmu Ekonomi
Tarsisius Renald Suganda
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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IBM YAYASAN KOSAYU: RANCANGAN IMPLEMENTASI PENDIDIKAN KARAKTER Tarsisius Renald Suganda; Felik Sad Windu Wisnu Broto; Stefanus Yufra Menahen Taneo
Asawika : Media Sosialisasi Abdimas Widya Karya Vol 5 No 2 (2020): Desember:Asawika
Publisher : LPPM Unika Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/asawika.v5i2.40

Abstract

Yayasan Kolese Santo Yusup Malang memiliki 14 unit pendidikan mulai TK sampai dengan SMA. Sejarah keberadaan Yayasan Kolese Santo Yusup tidak bisa lepas dari peran Pastor Joseph Wang, CDD yang mendapatkan mandat dari Mgr. AEJ. Albert, O.Carm untuk mendirikan sekolah Katolik bagi warga Tionghoa di kota Malang pada tanggal 16 Januari 1951. Pada awal-awal pendiriannya, semua sekolah Kolese Santo Yusup berada dalam naungan Badan Hukum Misi Katolik Keuskupan Malang. Akan tetapi mulai tanggal 23 Maret 1976 semua sekolah Kolese Santo Yusup diserahkan pengelolaannya kepada Konggregasi Murid-Murid Tuhan (CDD) di bawah Yayasan Kolose Santo Yusup. Sesuai dengan visinya, Yayasan Kolose Santo Yusup ingin semua sekolah yang berada di bawah naungan Yayasan Kolese Santo Yusup dapat mengimplementasikan pendidikan karakter dalam proses pendidikannya. Baik melalui sekolah maupun asrama. Untuk tujuan inilah Tim Litbang Yayasan bekerjasama dengan Tim Abdimas Universitas Ma Chung. Selama 6 bulan Tim Abdimas Universitas Ma Chung berdiskusi dan berbagi ide mengenai implementasi pendidikan karakter kepada Tim Litbang Yayasan. Hasil dari kerjasama ini adalah penegasan nilai-nilai pendiri yayasan dan rencana untuk pembuatan Roadmap Pendidikan Karakter di Yayasan Kolese Santo Yusup. Tim Abdimas Universitas Ma Chung membantu mempersiapkan draf Roadmap pendidikan karakter sebagai rancangan implementasi pendidikan karakter di Kosayu. Kata-kata kunci: FGD, Sekolah Katolik Tionghua, Roadmap Pendidikan Karakter, Yayasan Kosayu.
Profitability, Managerial Ownership, And Investment Opportunity Set On Dividend Rino Tam Cahyadi; Tarsisius Renald Suganda
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.019 KB) | DOI: 10.30741/wiga.v11i2.667

Abstract

Dividend payment is one way to reduce agency costs between the company and shareholders. However, in facts that not all companies listed on the Indonesia Stock Exchange in 2016-2018 distribute dividends continuously. This study aims empirically to examine the effect of profitability, managerial ownership and investment opportunity sets on dividends. The population of this study are all listed companies on the Indonesia Stock Exchange which carry out corporate actions in the distribution of cash dividends at the Indonesian Central Securities Depository (KSEI). The research sample of 18 companies from various industries which carried out corporate actions at KSEI. This research is a quantitative study using the common effect panel data regression . The results showed that profitability had a positive effect on the dividend payout ratio and the investment opportunity set had a negative effect on the dividend payout ratio. This research contributes that the adequacy of internal funding affects the level of dividend distribution. In addition, companies that have high and stable profitability will tend to distribute dividends continuously. Conversely, if the company has many investment projects in the future, the dividend distribution will be smaller as long as the company is still focused on investment projects.
The Effect of Board of Commissioners’ Size and Managerial Ownership on Refined Economic Value Added with Female Representation as Moderator Felicia Clarissa; Tarsisius Renald Suganda; Lalu Rahmat Sohdi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 15 No. 1 (2026): Nominal April 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v15i1.95660

Abstract

This study analyzes the effect of board size and managerial ownership on firm value, as proxied by REVA, with female representation as a moderating variable. The sample consists of 14 non-financial sector companies in the ESG Leaders index during the 2020–2024 period, with a total of 70 company-year observations analyzed using a fixed-effects panel data regression model (LSDV). The results show that board size has a positive effect on REVA, while managerial ownership has no effect. Female representation weakens the relationship between board size and firm value but strengthens the effect of managerial ownership. This finding implies that the effectiveness of corporate governance is conditional, while expanding the measurement of firm value through REVA. Practically, this finding is intended for companies in achieving a critical mass of women.
Co-Authors Felicia Clarissa Felik Sad Windu Wisnu Broto Rino Tam Cahyadi, Rino Tam Sohdi, Lalu Rahmat Stefanus Yufra M. Taneo