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PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN IDX-ENERGY Christiansen, Leon; Indah, Nopiani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6538

Abstract

Studi ini dilakukan untuk memahami dampak dari struktur modal (DER) dan profitabilitas (ROE) kepada rasio pembayaran dividen (DPR) dengan menguji peran ukuran perusahaan (FS) sebagai pemoderasi. Objek penelitian ini merupakan perusahaan pada sektor IDX-ENERGY dari tahun 2020 hingga 2024. Dengan metode purposive sampling diperoleh 151 data laporan keuangan dari 37 perusahaan yang kemudian dianalisis. Pengolahan data dilakukan melalui metode analisis regresi berganda moderate regression analysis (MRA) melalui software Eviews 12. Hasil studi memperlihatkan struktur modal memiliki dampak negatif kepada kebijakan dividen sementara profitabilitas tidak memiliki dampak kepada kebijakan dividen. Ukuran perusahaan sebagai variabel moderasi dapat memperkuat pengaruh struktur modal terhadap kebijakan dividen tetapi tidak dapat memoderasi dampak profitabilitas terhadap kebijakan dividen.
Optimalisasi Audit Kinerja Pemasaran Produk Mayora Melalui Analisis Data Penjualan dan Umpan Balik Konsumen Siam, Stivenes Tjin; Indah, Nopiani; Santika, Dewi; Suwantono, Edwin; Louw, Febriana
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2748

Abstract

This community engagement program aims to enhance the effectiveness of marketing performance audits at PT Cipta Niaga Semesta, an authorized distributor of PT Mayora Indah Tbk products in West Kalimantan. The main issues faced by the partner company include the suboptimal use of sales data, the unsystematic management of customer feedback, and the high volume of damaged goods, which have not been analyzed as performance indicators. To address these challenges, the academic team from the Faculty of Economics and Business, Widya Dharma Pontianak University, implemented a learning-by-doing mentoring program integrating training, audit simulation, and the analysis of the company’s real operational data. The implementation method consisted of four main stages: preparation, core training, evaluation, and follow-up. Participants were trained to analyze sales trends, identify causes of product damage, design customer satisfaction surveys, and integrate the findings into a comprehensive marketing audit report. The results of the activity showed a significant increase in participants’ understanding, particularly in preparing data-based audit reports (with an improvement of up to 84%). Key findings indicate a negative relationship between the level of damaged goods and customer satisfaction, highlighting the need for a digital system to record returns and store feedback. Through this activity, the company successfully developed an integrated marketing audit template that encompasses sales, logistics, and customer perception data. The mentoring program not only improved staff competencies but also strengthened distribution efficiency and marketing management transparency at both the corporate and retail partner levels.
Optimalisasi Kompetensi Pegawai dalam Analisis Kredit dan Manajemen Risiko pada Credit Union Hartono, Hartono; Indah, Nopiani
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2766

Abstract

This community engagement activity was implemented at Credit Union (CU) Muara Kasih Pontianak, a member-based microfinance institution that plays a vital role in community economic empowerment, particularly the Micro, Small, and Medium Enterprises (MSME) sector. CU Muara Kasih faces challenges in loan disbursement amid competition and a difficult economic situation. Based on observations, there were still loans categorized as non-performing (NPLs), indicating the necessity for enhancing human resource capacity in credit risk management. The purpose of this community service program is to enhance the competence of employees of Credit Union (CU) Muara Kasih Pontianak in credit analysis and credit risk management as an effort to optimize lending effectiveness and reduce non-performing loans. The activity was conducted over two days in October 2024 and involved all seven CU employees. The methods employed included interactive lectures, case studies based on real data, a simple credit scoring simulation, and mentoring for the development of a standardized credit analysis template. Evaluation results showed a significant improvement in participants' technical abilities in performing credit analysis and risk identification, with an average post-test score increase of 60.6% compared to the pre-test. Furthermore, the CU began implementing an integrated credit analysis template and a spreadsheet-based quarterly financial performance audit system. The impact of this activity was evident in the increased efficiency of credit reporting, transparency in the evaluation process, and enhanced employee competency within the three-month post-training period. This initiative also strengthened member trust in CU Muara Kasih and serves as a model for implementing collaborative learning between academics and microfinance institutions to improve member financial literacy.