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Analisis Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen dan Dampaknya Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Triyastiti Wulandari; Devi Permatasari; Zainal Alim Adiwijaya; Muhammad Ja’far Shodiq; Sri Dewi Wahyundaru
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

Abstrak— This study aims to analyze the effect of managerial ownership, institutional ownership, and dividend policy on firm value in the consumer goods industry sector listed on the IDX during 2019–2023. Firm value is important because it reflects performance and prospects that influence investment decisions. Ownership structure as an internal factor can affect firm value through supervision and incentives, while dividend policy, as measured by the dividend payout ratio (DPR), can be a signal of financial conditions to investors. This study uses a quantitative approach with a purposive sampling method and secondary data from annual financial reports. Data analysis was carried out using descriptive statistics and multiple linear regression, as well as classical assumption tests, F tests, t tests, and coefficients of determination. The results of the study indicate that managerial and institutional ownership have a significant effect on firm value, but do not have a significant effect on dividend policy. Dividend policy also does not have a significant effect on firm value. The limitation of this study is the low Adjusted R² value in the dividend policy model. Therefore, it is recommended that further research use a wider object and add financial ratio variables to obtain a more comprehensive understanding
DETERMINAN PENGELOLAAN DANA DESA DI DESA KARANGASEM, KECAMATAN SAYUNG, DEMAK Muhammad Nizar Ali; Devi Permatasari
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 2 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i2.457

Abstract

This study aims to analyze various factors influencing Village Fund management in Karangasem Village, Sayung District, Demak Regency. The Village Fund allocation is Rp 883,377,000 in 2024. The study used a quantitative approach with an analytical survey method for 75 respondents. The data was collected through a Likert-scale questionnaire and analyzed using multiple linear regression techniques. The results showed that accountability, supervision, and the competence of village officials positively and significantly influenced Village Fund management. Meanwhile, community participation and transparency did not have a significant effect. Simultaneously, all five variables influenced Village Fund management with a coefficient of determination of 79.2%. The researchers concluded that accountability and the competence of village officials were the dominant factors in effective Village Fund management
Innovation in Tilapia Cultivation Techniques to Increase Productivity and Quality of Fishery Products in Sidrap Surianti Anti; Wahyudi Wahyudi; Zennur Rahman Hadi; Devi Permatasari; Muhammad Sahlul; Muh. Ramdansyah
ABDISAINS Vol 1 No 1 (2025): Januari
Publisher : Fakultas Sains Dan Teknologi, Universitas Muhammadiyah Sidenreng Rappang

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Abstract

The training on innovative tilapia farming techniques aims to enhance the productivity and quality of fishery products in Sidenreng Rappang (Sidrap) Regency, which has significant potential in the fisheries sector, particularly tilapia farming. Tilapia farming in Sidrap faces several challenges, including low-quality seeds, suboptimal water quality management, and inefficient feed management. Therefore, this training is designed to provide practical knowledge and skills to the community and students in addressing these issues. The training covers innovative techniques such as efficient pond preparation, optimal water quality management, selection and provision of natural feed, and handling of fish seeds to improve resilience to changing environmental conditions. The training method involves both theoretical and hands-on practice at the Education Pond of Muhammadiyah University of Sidenreng Rappang (UMS Rappang). It is expected that this training will provide concrete solutions to improve the quality of tilapia farming and encourage the creation of a sustainable farming model in Sidrap, which will increase productivity and the welfare of fish farmers in the region.