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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Journal of Artificial Intelligence and Digital Business
Fitriyah Fitriyah
universitas pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Motivasi Belajar dan Kecerdasan Emosional terhadap Perilaku Belajar Mahasiswa: Indonesia Nelly Budiyarti; Henni Rahayu Handayani; Fitriyah Fitriyah
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i2.2052

Abstract

Learning motivation and emotional intelligence are indicators that can determine changes and improvements in student learning behavior. This study aims to analyze the influence of learning motivation and emotional intelligence partially and simultaneously on student learning behavior. This study used primary data through the distribution of questionnaires to 100 students. The data in this study were analyzed using Multiple Linear Regression. The results of the study indicate that learning motivation partially has a positive effect on learning behavior, emotional intelligence partially has a positive effect on learning behavior, and learning motivation and emotional intelligence simultaneously have a positive effect on learning behavior. The results of this study are expected to broaden students' thinking horizons and instill awareness that increasing learning motivation and emotional intelligence can improve learning behavior, which implicitly has an impact on improving student learning outcomes.
Pengaruh Kebijakan Laba, Kebijakan Dividen, dan Kebijakan Utang terhadap Harga Saham Rindi Ayu Ika Widyanti; Fitriyah Fitriyah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.7730

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan laba, kebijakan dividen, dan kebijakan utang terhadap harga saham pada perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan dan laporan tahunan perusahaan. Populasi penelitian berjumlah 95 perusahaan, sedangkan sampel ditentukan melalui teknik purposive sampling dan menghasilkan 15 perusahaan yang memenuhi kriteria pengamatan. Pengujian dilakukan menggunakan analisis regresi data panel dengan bantuan perangkat lunak EViews versi 13. Kebijakan laba diproksikan dengan Return on Assets, kebijakan dividen diukur menggunakan Dividend Payout Ratio, kebijakan utang diproksikan dengan Debt to Equity Ratio, sedangkan harga saham menggunakan data harga penutupan. Hasil pengujian parsial menunjukkan bahwa kebijakan laba tidak berpengaruh terhadap harga saham, kebijakan dividen berpengaruh terhadap harga saham, dan kebijakan utang tidak berpengaruh terhadap harga saham. Sementara itu, hasil pengujian simultan menunjukkan bahwa kebijakan laba, kebijakan dividen, dan kebijakan utang secara bersama-sama berpengaruh positif terhadap harga saham. Temuan ini menunjukkan bahwa respons pasar terhadap perusahaan subsektor food and beverage tidak hanya ditentukan oleh tingkat laba atau struktur utang secara terpisah, tetapi lebih kuat tercermin melalui kebijakan pembagian dividen dan kombinasi kebijakan keuangan perusahaan. Hasil penelitian diharapkan memberikan pertimbangan bagi manajemen dalam menetapkan kebijakan keuangan serta bagi investor dalam mengevaluasi informasi fundamental perusahaan.
Pengembangan Sistem Akuntansi dalam Pengelolaan Aset dan Inventaris BUMDes untuk Meningkatkan Akuntabilitas Fitriyah Fitriyah; Devina Utami; Eny Suryani
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2456

Abstract

Village-Owned Enterprises (BUMDes) play an important role in supporting village economic development through the independent and sustainable management of local potential. However, asset and inventory management in BUMDes still faces various challenges, particularly in asset recording, classification, and inventory administration, which remain unstructured. This condition was also found in BUMDes Sadeng Village, Sukanegara District, Bogor Regency, West Java. The main problems include manual asset recording, the absence of a clear inventory system, and limited understanding among managers of the importance of accountability in village asset management. Therefore, this Community Service Program aimed to develop an accounting system for managing BUMDes assets and inventories to improve organizational transparency and accountability. The activity was conducted on Friday, April 24, 2026, at the Sadeng Village Hall, involving BUMDes managers, village officials, and community members engaged in managing village business units. The implementation method employed an educational, participatory, and hands-on approach through observation, counseling, training, and assistance in asset and inventory administration. The results showed improved participants’ understanding and ability to manage assets systematically and effectively. The activity also produced asset and inventory administration formats that can be used sustainably by BUMDes. The developed accounting system is expected to support more professional, transparent, and accountable organizational governance and strengthen public trust in BUMDes management.
Co-Authors Agus Afandi Anita Anggraini Devina Utami Eka Ary Wibawa Eko Sasongko Priyadi eny suryani Henni Rahayu Handayani Ibnatur Husnul, Nisak Ruwah Intan Rahma Sari Jalaludin Jalaludin Jelanti, Desi Johan Syahbrudin Juitania Juitania Kustitik, Kustitik Lilis Karlina Listiya Ike Purnomo Muhamad Miftahul Munjiat Nelly Budiyarti Neneng Hasanah Regina Deia Soeparyono Rindi Ayu Ika Widyanti Rizka Rismawati Sugeng, Andry Widiyati, Dian Wulandari, Ratna Wahyu Yasmin, Ayu Octaviana Yuliana Friska