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Kirana, Nanda Wahyu Indah
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Pengaruh Kebijakan Dividen, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Serafina, Ligia; Yuliati, Anik; Kirana, Nanda Wahyu Indah
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3786

Abstract

This study aims to examine the influence of dividend policy, leverage, and profitability on firm value. The research employs a quantitative approach. The population includes companies in the consumer non-cyclical  sector listed on the Indonesia Stock Exchange during the period from 2021 to 2023. The sample comprises 123 data points derived from 41 companies over a 3-year period, selected using purposive sampling techniques. The data analysis technique applied is panel data regression analysis. The findings indicate that dividend policy, as measured by the Dividend Payout Ratio (DPR), and profitability, as measured by Return on Assets (ROA), do not have an impact on firm value. Conversely, leverage, as measured by the Debt to Equity Ratio (DER), has a significant positive impact on firm value.
Analisis Penggunaan Aplikasi E-Peken pada UMKM di Kecamatan Pakal dalam Meningkatkan Penjualan Puspitasari, Dian; Kirana, Nanda Wahyu Indah
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4190

Abstract

The phenomenon of increasing digitalization in the small and medium business sector has encouraged SMEs to adopt various digital applications to enhance efficiency and sales. In the Kecamatan Pakal, the use of the E-Peken application by SMEs has become an intriguing topic for research, considering its potential benefits in boosting sales. Pemberdayaan dan Ketahanan Ekonomi Nang Suroboyo also known as E-Peken, is an online shopping platform launched by the Surabaya City Government and is considered a solution for local SMEs. Therefore, this study aims to analyze the impact of using the E-Peken application on increasing SME sales in the Pakal District. This research is based on the Technology Acceptance Model theory, which explains the concept of user behavior towards new information technology systems. The research method used is a descriptive qualitative method. Data in this study were collected through surveys and in-depth interviews with SME owners who use E-Peken. The results of the study show that the owners' perception of the E-Peken application significantly influences a positive attitude and intention to use E-Peken. Additionally, the level of digital literacy among SME owners also plays an important role in determining how effectively the E-Peken application can be used to increase sales.
Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Yudhyani, Eka; Kulsum, Umi; Reza, Faizal; Sitorus, Astrid Napita; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Co-Authors Acynthia Ayu Wilasittha Agustini, Aulia Anik Yuliati Dian Puspitasari Eka Yudhyani, Eka Endah Susilowati Fadilah, Aidha Kurnia Wardhani Faizal Reza Haryati, Tantina Kurniawan, Muchamad Rizqy Lukitasari, Ika Chandra Mandasari, Virginia Permatasari, Lintang Putri Putri, Nessa Pavetria Sari Andayani Serafina, Ligia Simanjuntak , Joshua Christian Sitorus, Astrid Napita Sofie Yunida Putri Sunani, Avi Syamsiar, Syamsiar Tuti, Yeny Widya Wanti, Ulfa Puspa Widodo, Ulfa Puspa Wanti