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All Journal Jurnal Wira Ekonomi Mikroskil Owner : Riset dan Jurnal Akuntansi GERVASI: Jurnal Pengabdian kepada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Pendidikan dan Pengabdian Masyarakat
Syafira Ulya Firza
Universitas Mikroskil
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Peran Profitabilitas dalam Hubungan Determinan Kebijakan Dividen Firza, Syafira Ulya; Agustina, Agustina
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3866

Abstract

Purpose: This study analyzes the effect of firm size and liquidity on dividend policy, with profitability as a mediating variable. Methodology: This study used a quantitative approach with secondary data. The population in this study consists of 710 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using purposive sampling, which resulted in 576 observations. Results: The results indicate that firm size and liquidity have a significant effect on dividend policy. Furthermore, the study also shows that firm size and liquidity can indirectly affect dividend policy decisions through firms’ profitability. Conclusions: The study concludes that firm size has a significant positive effect on profitability, and both firm size and profitability significantly influence dividend policy. Liquidity does not have a direct effect on dividend policy, but firm size and liquidity indirectly affect dividend policy through profitability as a mediating variable. Therefore, improving profitability is essential to support sustainable dividend policy implementation. Limitations: This study has limitations regarding the observation period, which only covers data up to 2022, and thus does not reflect the current conditions of the industry. Additionally, the low coefficient of determination (1.2% for profitability and 11.7% for dividend policy) indicates that other factors influencing dividend policy and profitability were not explored in this study. Contribution: This research provides empirical evidence that can be valuable for investors, corporate managers, and researchers to understand how company size and liquidity influence profitability, which in turn affects dividend policy. The findings can help investors make more informed decisions about companies’ dividend strategies while also offering insights for managers on how financial health and company size may shape their approach to dividend distribution.
Edukasi Perencanaan Keuangan Berbasis Gamifikasi Pada Siswa Madrasah Aliyah Barus, Andreani Caroline; Firza, Syafira Ulya; Aziz, Abdul; Agustina, Agustina; Halim, Fandi
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 1 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i1.1030

Abstract

Rendahnya tingkat literasi keuangan di Indonesia, terutama pada Generasi Z, menjadi perhatian utama dalam pengabdian ini. Berdasarkan data Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) tahun 2022, terdapat kesenjangan yang signifikan antara tingkat literasi keuangan (49,68%) dan inklusi keuangan (85,10%). Minimnya sosialisasi dan edukasi menjadi faktor utama rendahnya pemahaman keuangan dasar pada masyarakat, khususnya generasi muda. Oleh karena itu, kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan bagi 30 siswa kelas XII Madrasah Aliyah Negeri Binjai melalui metode gamifikasi. Program ini mencakup edukasi terkait pengelolaan keuangan, investasi, perencanaan keuangan, serta simulasi bisnis menggunakan permainan Jack Milyarder. Kegiatan ini dilaksanakan selama dua hari dengan pendekatan pre-test dan post-test untuk mengukur efektivitas pelatihan. Hasil evaluasi menunjukkan peningkatan pemahaman siswa dari 52,68% sebelum pelatihan menjadi 86,16% setelah pelatihan. Dengan demikian, program ini berhasil meningkatkan literasi keuangan siswa dan diharapkan dapat membentuk perilaku keuangan yang lebih bijak di masa depan.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Khosasi, Dian Bravo; Silitonga, Putri S. L.; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2200

Abstract

This research aims to analyze the influence of liquidity, business risk, asset structure, profitability and company size on the company's capital structure. Apart from that, this research also examines the role of managerial ownership as a moderating variable that can influence the relationship between the independent variable and the dependent variable. This research uses a sample of 603 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used in sampling is based on criteria (purposive sampling). The data collection method in this research uses library research by means of documentation and literature. The results of this research show that liquidity, business risk, asset structure, profitability and company size have no effect on capital structure. Managerial ownership is able to moderate the relationship between company size and capital structure. Managerial ownership is unable to moderate the relationship between liquidity, business risk, asset structure and profitability on capital structure.
Peran Profitability dalam Memoderasi Pengaruh Predictor Debt Policy Law, Jimmy; Akilah; Shane, Cindy; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2214

Abstract

The research aims to examine and analyze the effect of business risk, company growth, company size, asset structure, and free cash flow on debt policy with profitability as a moderating variable. The population of this study consists of 191 mining companies for the period of 2020-2022 listed on Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling and 106 company were used. This type of research was correlational method. Data analysis was performed using classical assumption, hypothesis testing, and moderating regression (MRA) using IBM SPSS 25 version. Partially, the result of the study indicate that company growth and company size had a significant positive effect on debt policy; free cash flow had a significant negative effect on debt policy; meanwhile, business risk and asset structure had no significant effect on debt policy. The result of the moderation test in this study indicate that profitabiliy can moderate the effect of company growth on debt policy. Meanwhile, profitability is unable to moderate the effect of business risk, company size, asset structure, and free cash flow on debt policy.
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan Christina, Christina; Lo, Lucyana; Julis, Danica; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2230

Abstract

Penelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan (Price to Book Value) dan bagaimana peran kebijakan dividen (Dividend Payout Ratio) memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan. Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah Partial Least Squaredengan model two-stage approach dengan menggunakan alat bantu perangkat lunak statistika SmartPLS 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas (Return on Assets), struktur modal (Debt to Equity Ratio), ukuran perusahaan (LnTotalAsset), likuiditas (Current Ratio), rasio aktivitas (Total Assets Turn Over) tidak berpengaruh terhadap nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan (Return on Assets) dengan nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Kata Kunci: Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan.
ANALYSIS OF FACTORS EFFECTING PROFIT GROWTH WITH FIRM SIZE AS MODERATING VARIABLE Caprisa, Dhea Sarah; Telaumbanua, Dian Hardiknatasya; Barus, Andreani Caroline; Firza, Syafira Ulya
Jurnal Wira Ekonomi Mikroskil Vol. 14 No. 1 (2024): Volume 14 Nomor 1 Edisi April 2024
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v14i1.1205

Abstract

This study aims to determine and analyze the influence of liquidity, profitability, leverage, activity, and inventory turnover on profit growth with the firm size of the company as a moderation variable at Consumer Non-Cyclical Companies Listed in the Indonesia Stock Exchange period 2017-2021. The sampling method used is purposive sampling and obtained samples of 65 companies with a number of observations of as much as 325 from the Consumer Non-Cyclical Company Listed in the Indonesia Stock Exchange period 2017-2021. The data analysis method used was Partial Least Square - Structure Equation Modeling with a two-stage approach model using the SmartPLS 3.2.9. The test results show that liquidity, profitability, leverage, activity, and turnover of inventories have no effect on profit growth at the Consumer Non-Cyclical Company Listed. The result of moderation testing shows that the firm size of the company is only able to moderate (weaken) activity relationship with profit growth, while the firm size is unable to moderate liquidity, profitability, leverage, and inventory turnover at Consumer Non-Cyclical Company Listed.
Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Non Keuangan Yang Terdaftar Di BEI Periode 2019-2021 Sinta, Sinta; Firza, Syafira Ulya; Loman, Devina
Jurnal Wira Ekonomi Mikroskil Vol. 14 No. 1 (2024): Volume 14 Nomor 1 Edisi April 2024
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v14i1.1218

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari Current Ratio, Debt to Equity Ratio, Total Aset Turnover, Working Capital Turnover, dan Firm Size terhadap Profitabilitas. Populasi dalam penelitian ini sebanyak 536 perusahaan. Metode pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 497 perusahaan dengan jumlah pengamatan sebanyak 1.491 yang menjadi objek penelitian. Data penelitian ini diperoleh dari laporan keuangan Perusahaan Non-Keuangan yang terdaftar dalam Bursa Efek Indonesia Periode 2019-2021 yang kemudian akan diolah menggunakan SmartPLS Versi 3.2.9. Hasil penelitian menunjukkan bahwa Current Ratio, Total Asset Turnover, dan Firm Size berpengaruh positif terhadap profitabilitas sedangkan Working Capital Turnover dan Debt to Equity Ratio tidak mempengaruhi profitabilitas.
Co-Authors Abdul Aziz Agustina Agustina Agustina - Akilah Andreani Caroline Barus Andreani Caroline Barus Br Ginting, Litka Tiadoraria Caprisa, Dhea Sarah Christina Christina Devina Loman Fandi Halim Ida Ayu Putu Sri Widnyani Julis, Danica Khosasi, Dian Bravo Law, Jimmy Lo, Lucyana Loman, Devina Riny, Riny Robinhot Gultom, Robinhot Shane, Cindy Sigalingging, Eni Duwita Silitonga, Putri S. L. Sinta, Sinta Sonya Enda Natasha S Pandia Suriani Ginting Tarihoran, Anita Telaumbanua, Dian Hardiknatasya