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All Journal Jurnal Ekonomi Interest : Jurnal Ilmu Kesehatan JKG (Jurnal Keperawatan Global) IKRA-ITH Teknologi Jurnal Sains dan Teknologi Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Empathy Pengabdian Kepada Masyarakat Journal of Applied Nursing and Health Jurnal Paradigma Akuntansi Jurnal Ilmu Kebidanan (Journal of Midwivery Science) JURNAL JAMU KUSUMA International Journal of Application on Economics and Business Jurnal Serina Abdimas
Rini Tri Hastuti
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Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary

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PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI Mulyani, Melita; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28653

Abstract

The purpose of this study was to obtain empirical evidence about the effect of profitability and leverage on dividend policy with liquidity as moderating in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data on manufacturing companies that are in accordance with the requirements in this study using purposive sampling method. In this study using a total of 114 data. The technique used in data processing uses multiple regression analysis using the EViews V.12 program. In this study using secondary data, this secondary data is a financial report. The results obtained are that profitability has a significant effect on the dividend policy variable, while the leverage variable has no significant effect on the dividend policy variable and the liquidity variable cannot moderate the profitability variable and the leverage variable on the dividend policy variable.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Octaviani, Dian; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29812

Abstract

This study aims to examine the effect of free cash flow, leverage, and liquidity on dividend policy with firm size as moderating. The research data that is processed is from the financial statements of 2018 – 2020 on Manufacturing Companies that are legally registered on the IDX. Data samples were taken by purposive sampling. Data processing and analysis using multiple linear regression with the help of SPSS 25 program. The results showed that free cash flow had a positive and significant effect on dividend policy, leverage had an insignificant negative effect on dividend policy, liquidity had an insignificant positive effect on dividend policy. Moderation results show that firm size is not a moderating variable of the effect of free cash flow, leverage, and liquidity on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI Chandra, Felisia Shendy; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.29926

Abstract

This study aims to obtain empirical evidence regarding the effect of dividend policy and leverage with profitability as moderating variable on firm value. The final sample used in this study amounted to 38 manufacturing companies listed in Indonesia Stock Exchange, obtained by purposive sampling method. The data that has been collected by Microsoft Excel 2019 software and then processed using EViews 12 software. The results show that the variable of dividend policy has no effect on firm value. Meanwhile, leverage has a significant positive effect on firm value. And for the profitability as moderating variable, profitability isn’t able to moderate the influence between dividend policy and leverage on firm value variable.
PENGARUH BOARD SIZE, BOARD COMPOSITION, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Witarsa, Anthony Claudio; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31145

Abstract

The main purpose of this research is to find empirical proof about the effect of board size, board composition, and leverage on intellectual capital disclosure. The data used in this research were obtained from manufacturing companies that listed on the Indonesian Stock Exchange (IDX). 288 data were gathered from 144 companies in the year of 2020-2021. Purposive sampling method is used to collect the data and panel data regression model is used for hypothesis testing. Software EViews 9 is used for preparing and processing data. The Results of this research is reach a conclusion that the number of board composition is positive and have not give a significant effect on intellectual capital disclosure. Variable board size and leverage has a negative and dont have a significant effect on intellectual capital disclosure.
Dampak leverage, ukuran perusahaan, variabilitas arus kas dan penghindaran pajak terhadap cash holding perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama masa pandemi 2020-2021 Ashianti, Agnes; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31431

Abstract

This research aims at how the role of the leverage, firm size, cash flow volatility, and tax avoidance on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021 Manufacturing companies listed on the Stock Exchange Indonesia during 2020-2021 and is also available on the eddyelly website. The sample was selected using by 54 companies were included in the valid data when the sample was chosen using the purposive sampling technique. Multiple regression analysis is used during data processing method, using help from Ms. Excel and the Windows version of Eviews version 12 for Windows 10 and Microsoft Excel 2019. The findings of this investigation suggest that leverage has a significant negative effect on cash holding, firm size, cash flow volatility shows an insignificant negative effect on cash holding and there is empirical evidence related to this study while tax avoidance shows an insignificant positive effect on cash holding and there is no evidence empirical research. The implication of this research is the benefit of the company`s internal parties regarding the variable cash holding with independent variables and as relevant new evidence related to liquidity, substantial dependence and the use of complementary liquidity sources.
Qualitative Policy Analysis of Hypertension Disease Control at Primary Health Centers in Surakarta, Indonesia Hastuti, Rini Tri; Dewi, Indri Kusuma; Rachmat, Nur; Setyorini, Yuyun Setyorini; Mulyaningrum, Haryanti Katini; Subagiyo, Didik; Suryaningsih, Anthik Fajar
Journal of Applied Nursing and Health Vol. 7 No. 3 (2025): Journal of Applied Nursing and Health
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/janh.v7i3.405

Abstract

Background: Hypertension is a leading global health issue and a primary risk factor for cardiovascular disease. Despite national strategies in Indonesia, evidence on hypertension control implementation at the district and community levels remains scarce. Surakarta reports hypertension as the most common non-communicable disease (NCD), yet little is known about how policies are translated into practice at primary health centers. Methods: This qualitative descriptive study applied a policy analysis approach, guided by the COREQ reporting standard. Five purposively selected participants (three health workers, one patient, and one district health officer) were interviewed between June and September 2023. Data were collected through in-depth interviews (30–60 minutes) and document reviews, and were analyzed thematically using Creswell’s framework. Results: Three themes emerged: (1) hypertension control policies operationalized at the primary healthcare level and supported by innovations such as BU DESI (Buru Diabetes dan Hipertensi); (2) health promotion through Posbindu PTM and cadre empowerment; and (3) monitoring and evaluation via regular monthly reviews, though patient adherence and multisectoral collaboration remain limited. Conclusion: While hypertension control in Surakarta aligns partially with national strategies, its novelty lies in integrating locally driven innovations such as BU DESI. The study highlights the need to strengthen community empowerment and multisectoral collaboration.
PELATIHAN TENTANG PENGENDALIAN KAS PERUSAHAAN PADA SISWA-SISWI SMA HARAPAN JAYA Hastuti, Rini Tri; Prajogi, Muhammad Bintang; Kho, Christian
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26125

Abstract

The purpose of this training is to help Harapan Jaya high School students understand in depth the science of Accounting which is related to the company's cash control. Accounting subject matter at the high school level is only limited to basic accounting material and focuses more on the preparation and reporting of financial statements. The results of interviews with schools, especially teachers of accounting subjects, we were asked to provide material by taking the scope of the company's internal control. This internal control material has not yet been included in the accounting curriculum, so the teacher asked us to provide the material. Internal control covers all the scope of each transaction and forecast in the financial statements. In this training we take the scope of internal control for cash forecasting. The data used in this training is primary data obtained directly from Harapan Jaya high School such as data from interviews with principals and teachers. As for secondary data obtained from books, journals, internet that support this training. The output of the results of this Community Service is the proceedings of the national seminar as a presenter and also the articles are uploaded to PINTAR as additional outputs. ABSTRAK Tujuan pelatihan ini adalah untuk membantu siswa-siwi SMA Harapan Jaya memahami ilmu Akuntansi secara mendalam yang dikaitkanpengendalian kas perusahaan. Materi pelajaran akuntansi di tingkat SMU hanya terbatas pada materi akuntansi yang bersifat dasar dan lebih berfokus pada penyusunan dan pelaporan laporan keuangan. Hasil interview dengan pihak sekolah khususnya guru mata pelajaran akuntansi, kami diminta untuk memberikan materi dengan mengambil ruang lingkup pengendalian internal perusahaan. Materi pengendalian internal ini belom masuk dalam kurikulum pelajaran akuntansi, sehingga pihak guru meminta kami memberikan materi tersebut. Pengendalian internal meliputi semua ruang lingkup dalam setiap transaksi dan perkiraan dalam laporan keuangan. Dalam pelatihan ini kami mengambil ruang lingkup pengendalian internal untuk perkiraan kas. Data yang digunakan dalam pelatihan ini yaitu data primer yang diperoleh langsung dari pihak SMA Harapan Jaya seperti data hasil wawancara dengan kepala sekolah dan guru. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung pelatihan ini. Luaran dari hasil Pengabdian Kepada Masyarakat ini adalah proceeding seminar nasional sebagai pemakalah dan juga aritkel di muat di PINTAR selaku luaran tambahan.
PENGELOLAAN KEUANGAN LENGKAP UNTUK USAHA PEMULA PADA SISWA-SISWI SMA HARAPAN JAYA Hastuti, Rini Tri; Prajogi, M Bintang; Kho, Christian
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26212

Abstract

ABSTRACT Efforts to develop an entrepreneurial spirit among middle school students, especially high school students (SMA), are urgently needed, given that various data show high unemployment among high school graduates and those who do not continue their education at tertiary institutions. The Central Bureau of Statistics noted that high school graduates are still the largest contributor to unemployment compared to graduates from other educational levels. As one of the high schools in Jakarta, HARAPAN JAYA High School is a high-level private school with a background of students coming from underprivileged families, so this condition causes many students not to continue their education at tertiary institutions or go straight to work. The problems faced by Partners for students who do not continue their education to tertiary institutions and will run a startup business are: How to properly record and manage finances in an independent business / entrepreneurship? .Based on the partners' problems above, the principal of HARAPAN JAYA High School asked for cooperation to conduct training to provide solutions to the problems above. Stages of PKM Implementation: preparation of materials, selection of instructors, delivery methods, and timing of PKM implementation. The output of the results of this Community Service is the proceedings of a national seminar as speakers and also articles uploaded to PINTAR as additional outputs. ABSTRAK Upaya untuk mengembangkan jiwa kewirausahaan di kalangan siswa menengah khususnya Siswa Menengah Atas (SMA) sangat diperlukan, mengingat berbagai data menunjukkan tingginya pengangguran dari lulusan SMA, dan tidak melanjutkan pendidikan di perguruan tinggi. Badan Pusat Statistik mencatat dari lulusan SMA masih merupakan penyumbang pengangguran yang paling banyak dibandingkan tamatan jenjang pendidikan lainnya. Sebagai salah satu SMA di Jakarta, SMA HARAPAN JAYA merupakan sekolah swasta menengah tingkat atas dengan latar belakang siswa siswinya berasal dari keluaraga kurang mampu, sehingga kondisi ini menyebabkan banyak siswa yang tidak melanjutkan Pendidikan di perguruan tinggi atau langsung bekerja. Permasalahan yang dihadapai Mitra untuk siswa yang tidak melanjukan pendidikan ke perguruan tinggi dan akan menjalankan usaha pemula adalah: Bagaimana cara mencatat dan mengelolan keuangan secara benar pada usaha mandiri/kewirausahaan? .Berdasarkan permasalahan mitra di atas maka kepala sekolah SMA HARAPAN JAYA meminta kerja sama untuk melakukan pelatihan untuk memberikan solusi dari permasalahan di atas. Tahapan Pelaksanaan PKM: persiapan materi, penentuan instruktur, metode penyampaian, dan waktu pelaksanaan PkM. Luaran dari hasil Pengabdian Kepada Masyarakat ini adalah proceeding seminar nasional sebagai pemakalah dan juga artikel di muat di PINTAR selaku luaran tambahan.
PENGENDALIAN DAN PENGELOLAAN TERHADAP AKTIVA TETAP Hastuti, Rini Tri; M Bintang Prajogi; Yordan P
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29245

Abstract

The purpose of this activity is to link the community service activities with the Road Map in the Research RIP and Camel PKM [1]. Providing literacy on how to manage assets in a business/entrepreneurship venture. This asset management can be applied in the asset rental business. [2]. This material was provided after conducting a survey which found that many of the students' family backgrounds had asset rental businesses. The problem that we found at partner, especially among students majoring in Social Sciences class 12, was that they only received accounting material up to trading company accounting. Therefore, we want to provide a solution by providing a choice of several additional materials. And it was agreed that the fixed asset accounting material was chosen for the following reasons: First, the fixed assets material was not yet included in the accounting subject matter. Second, in several interviews conducted, information was obtained that the student's family background had a business in vehicle rental services and housing (boarding/renting). So it is hoped that this training can provide additional knowledge and knowledge on how to manage fixed assets (assets) efficiently and effectively. The specific aims and targets to be achieved from this training are so that students of partner can understand how to record and report fixed asset accounting in the company's financial reports. For this reason, we, lecturers from the Faculty of Economics, will provide training which is planned to be divided into three stages, namely: planning stage, implementation stage, and review stage. At the planning stage, we came to partner to conduct a preliminary survey by interviewing teachers and the school principal. From this survey, we found training topics that suited partner needs and we prepared a proposal to LPPM. Next, at the implementation stage, we carry out training by preparing training materials in the form of modules which will be distributed during face-to-face training. The training lasted for one day. Finally, at the review stage, we will give quizzes and distribute questionnaires to students to determine their level of understanding of this topic. The output targets to be achieved for this training activity are: Obligatory output in the form of publication in the Serina journal and additional output in the form of HKI.
PENINGKATAN KUALITAS PELAYANAN UNTUK MENINGKATKAN KEPUASAN KONSUMEN PADA PENJUALAN FASHION X Fernando, Ferry; Hastuti, Rini Tri; Utama, Louis
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29288

Abstract

Improving service quality in the fashion industry has become a priority in efforts to increase customer satisfaction. This research seeks to identify key factors that influence service quality and explain their impact on customer satisfaction. The research methods used in this research include customer surveys and data analysis to examine customer perceptions of the quality of service provided by retailers. The research results show that aspects such as acceptance, trust, empathy, product safety and reliability play an important role in determining service quality. Additionally, the research includes implementing staff development, training, and information technology initiatives to improve operational efficiency and respond more quickly to customer needs. By leveraging new technology, businesses can improve customer interactions, provide personalized shopping experiences, and simplify the purchasing process. With the implementation of these changes, it is hoped that there will be a significant increase in customer satisfaction. Improving service quality is expected to increase customer loyalty, open opportunities for repeat business and support long-term business growth. This research provides valuable information for those in the fashion industry to identify areas that need improvement to ensure better service and customer satisfaction. Additionally, this research provides a basis for further research and ongoing efforts to improve the quality of work and conditions in the fashion industry. What services does Fashion X provide to customers and how can the quality of Fashion X services increase customer satisfaction, and what is the system for measuring customer satisfaction regarding the quality of Fashion X services? By using five SERVQUAL indicators, namely Tangible, Reliability, Responsiveness, Assurance, and Empathy, and listening to criticism and suggestions from customers
Co-Authors Agatha, Monica Agnes Andrea Agus Trianto Angel Virgiani Fransiska Angelica Angelica Ardhiansyah3, Ardhiansyah ARDIANSYAH ARDIANSYAH Ari Pambudi Ashianti, Agnes Augustpaosa Nariman Augustpaosa Nariman Billy Christian Cahyani, Felita Chandra, Felisia Shendy Chang, Michelle Daniel Alexander Darma, Elisa Gunawan Dewi Susilowati Elisabeth Hansel Ezra Frederick Febiyanti, Angel Felinda Yoe Ferick Catello Ferry Fernando Ferry Fernando, Ferry Flolinda, Karin Gilbert Wibisono Halim, Jeanne Natalia Humaira, Labiqah Indahyani, Devita Noor Indri Kusuma Dewi, Indri Kusuma Insiyah Insiyah Jesslin Chandra Joan Ananda Kho, Christian Lestari, Adelia Lusiana Lusiana Lusiana Lusiana M Bintang Prajogi Maghfur, Afza Nuzhat Matthew, Christian Melita Mulyani Mulyani, Melita Mulyaningrum, Haryanti Katini Natasya Jusuf Nathalia Andriani Noverius, Nelson Nur Rachmat Octaviani, Dian P., M. Bintang Pawitraj, Pingky Prajogi, M Bintang Prajogi, M. Bintang Prajogi, Muhammad Bintang Rakhmayanti, Regia Desty Rasyid, Ardhiansyah Rasyid, Ardiansyah Richard Andrew Sefika, Salva Setiyono, Stefani Velisia Setyorini, Yuyun Setyorini Silvianto, Crystalice Stephanie Stephanie, Crystalice Subagiyo, Didik Suryaningsih, Anthik Fajar Tan, Richard Bryan Tanahashi, Ai Tony Wijaya Tri Setyoningsih Triyana Utama, Louis Valeria, Ellen Vivian Huang Winata, Catherine Liusca Witarsa, Anthony Claudio Yordan P Youstiana Dwi Rusita Youstiana Dwi Rusita, Youstiana Dwi Yulianson, Willy