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FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND POLICY DENGAN PROFITABILTIY SEBAGAI VARIABEL MODERASI Angelia, Angelia; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33695

Abstract

The purpose of this research is to find empirical evidence regarding the effect of leverage, liquidity, and institutional ownership on dividend policy with profitability as moderating variable. Purposive sampling method used in this research to find the total of 54 samples of consumer cyclical and non-cyclical companies registered in Indonesia Stock Exchange from 2019-2021. Data processing techniques used in this research are multiple regression analysis and moderatated regression analysis with the help of EViews 10 application. The results obtained through the data processing that leverage has positive and significant effect on dividend policy. While, liquidity, institutional ownership, and profitability have negative and insignificant effects on dividend policy. Profitability cannot moderate the effect of leverage and liquidity on dividend policy. On the other hand, profitability can moderate by strengthening the effect of institutional ownership on dividend policy. The implication of this study is the need to increase company’s leverage so that the company will give positive signal to the shareholders by paying higher amounts of dividends.
Perancangan E-Book Sebagai Media Pengenalan Permainan Tradisional Kepulauan Riau Kepada Guru Dan Orang Tua Angelia, Angelia; Setiawan, Hendra; Lukman, Christine Claudia
DIVAGATRA - Jurnal Penelitian Mahasiswa Desain Vol 5 No 1 (2025): DIVAGATRA #09
Publisher : Fakultas Desain Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/divagatra.v5i1.13429

Abstract

Playing is important for the developmental stages of early childhood, as it can enhance intelligence in strategy planning and build a child's character education. Character education for children can be formed through playing traditional games. Indonesia is a country that has many traditional games that have been played for generations, but their existence is starting to fade due to the rapid flow of modernization and increasingly advanced technology, making today's children prefer playing gadget games and making them mature faster than their age. To prevent children from forgetting traditional games and becoming individualistic, the approach to playing can be started from the closest adults such as teachers and parents. The researcher has chosen one region, namely the Riau Islands, to make an E-Book containing traditional games from the Riau Islands which includes information about the games, number of players, tools and materials, how to make them and how to play them, in order to bring back children's love for traditional games in Indonesia and is expected to have good habits so that they can become children with strong character in their behavior.
The Effect of Interpersonal Communication Via WhatsApp on Students' Socialization Ability Imanuela, Eunike Chris; Angelia, Angelia; Purba, Dearma
APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Vol. 2 No. 1 (2023): APLIKATIF: Journal of Research Trends in Social Sciences and Humanities
Publisher : Lembaga Junal dan Publikasi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/aplikatif.v2i1.122

Abstract

This study explores how interpersonal communication responses in WhatsApp influence the social skills of FIKOM class 2021 students at Mercu Buana University Yogyakarta. With the prevalence of WhatsApp as a communication medium, its impact on social interactions and individual socialization becomes significant. The research aims to analyze the factors affecting perceptions and social skills in WhatsApp-mediated communication. A sample of 160 students was selected from a population of 266 students in the Faculty of Communication and Multimedia. The study utilized a quantitative approach with a questionnaire as the data collection tool, focusing on two variables: interpersonal communication responses (X) and student social skills (Y). Using SPSS software, the data analysis revealed that interpersonal communication responses accounted for 47.7% of the influence, while other factors constituted 52.3%. The findings highlight the considerable influence of interpersonal communication responses in WhatsApp on the development of social skills among students. This study contributes to understanding the relationship between digital communication behavior and its impact on socialization and social skills.
Systematic Literatur Review: Pengaruh Cloud Accounting Terhadap Efektivitas Sistem Pelaporan Keuangan Di UMKM Faiz, Faiz Ramli Pratama; Safina, Safina Andam Dewi; Citra, Citra Aprilia; Angelia, Angelia; Iqlima, Iqlima Nurhaliza; Christyan, Christyan Dumawan Harris Nainggolan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2769

Abstract

The primary challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia lies in the limited ability to produce effective financial reporting, which directly impacts their sustainability and business development. This study aims to evaluate the influence of Cloud Accounting adoption on the effectiveness of financial reporting within the MSME sector. The research employs a Systematic Literature Review (SLR) method by analyzing ten relevant scholarly articles published between 2020 and 2025. The literature was selected based on specific inclusion criteria from databases such as Google Scholar, SINTA, and Mendeley. Data analysis was conducted thematically using a deductive approach grounded in three theoretical frameworks: the DeLone and McLean IS Success Model, the Technology Acceptance Model (TAM), and Contingency Theory. The findings reveal that the implementation of Cloud Accounting significantly enhances the effectiveness of MSME financial reporting by improving the speed, accuracy, relevance, and quality of financial information. However, the success of this system's adoption heavily depends on the internal readiness of MSMEs, including digital literacy levels, technological infrastructure, and human resource capacity. This study emphasizes that the effectiveness of Cloud Accounting is not universal but is strongly influenced by contextual factors specific to each MSME. Therefore, adaptive strategies, such as training, mentoring, and the provision of adequate infrastructure, are required to optimize the utilization of Cloud Accounting as a catalyst for the sustainable digital transformation of MSMEs.
SYSTEMATIC LITERATURE REVIEW: FINANCIAL LITERACY, TECHNOLOGY, AND CORPORATE GOVERNANCE FOR MSMEs REPORTING QUALITY Pratama, Faiz Ramli; Angelia, Angelia; Aprilia, Citra; Nurhaliza, Iqlima; Andam Dewi, Safina; Dumawan, Christyan
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.11200

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often struggle to produce quality financial reports due to limited financial literacy, inadequate use of technology, and weak corporate governance practices. These limitations hinder transparency, reduce accountability, and restrict access to external funding. This study aims to explore the contribution of financial literacy, technology adoption, and corporate governance to the quality of financial reporting among MSMEs. Using a Systematic Literature Review (SLR) approach, the study analyzed 13 peer-reviewed articles published between 2020 and 2025. The review followed the PRISMA protocol and applied a thematic analysis framework based on Agency Theory. The findings reveal that while each factor such as financial literacy, technology, and governance have a positive impact, their integration plays a more significant role in improving the accuracy, transparency, and accountability of MSME financial reports. The study concludes that a combined approach involving knowledge, digital tools, and internal control mechanisms is essential to strengthening the trust of external stakeholders and enhancing the financial credibility of MSMEs
MANAGEMENT ACCOUNTING PRACTICES IN MSMES: A SYSTEMATIC REVIEW OF CROSS-NATIONAL STUDIES Indriati, Lely; Pratama, Faiz; Aprilia, Citra; Nurhaliza, Iqlima; Dewi, Safina; Dumawan, Christyan; Angelia, Angelia
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.26063

Abstract

The significance of management accounting practices in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) is widely recognised. However, previous research remained fragmented, with limited theoretical integration, methodological diversity, and cross-national perspectives, which restricted a comprehensive understanding of how these practices were studied and applied. This study systematically reviewed developments over the past decade, drawing on open-access articles published in 2015-2025, and applied the PRISMA protocol with bibliometric and thematic analysis. Three major gaps emerged: the limited examination of advanced techniques such as Strategic Management Accounting and Activity-Based Costing, the methodological dominance of single-approach quantitative studies, and the regional concentration of research. The review also highlighted emerging clusters and trends, providing guidance for more context-sensitive studies and practical insights to support MSMEs in driving sustainable economic growth.
PENGARUH KONEKSI POLITIK, PERSISTENSI LABA, DAN KEKUATAN LABA TERHADAP NILAI PERUSAHAAN Angelia, Angelia; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.783

Abstract

The aim of this research is to prove that there is an influence between political connections, earnings persistence, and earnings power on company value. The sample was selected based on the purposive sampling method and includes 33 companies listed on the Indonesian Stock Exchange. The observation period is 2020 to 2022. Multiple regression analysis is used to test the hypothesis, and the results show that political connections have no effect on company value, while earnings persistence and earnings strength have an effect on company value. This implies that a firm's financial performance and stability, as reflected in persistent and robust earnings, have a more substantial influence on its overall value than any potential political affiliations. This insight is valuable for stakeholders and financial analysts, emphasizing the critical role of financial metrics over political connections in assessing and understanding a company's value.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Angelia, Angelia; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26640

Abstract

This study aims to determine whether there is an impact return on assets, debt to equity ratio, total assets turnover, exchange rate on stock return. This study uses population of manufacturing companies listed on the IDX in 2017-2019 period and uses purposive sampling in sample seletion, then processed with the SPSS (Statistical Package for the Social Sciences) versi 25.0 for windows. The selected samples are 175 data samples and 70 companies. The results show that return on assets have a positive and significant effect on stock return. Debt to equity ratio and total assets turnover also has a positive effect, but no significantly on stock return, meanwhile, exchange rate have a negative, but significantly on stock return.