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All Journal JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) TERRA : Journal of Land Restoration International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Akuntansi Barelang Didaktik : Jurnal Ilmiah PGSD STKIP Subang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Trends in Accounting Research Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Education, Communication and Economics Locus Journal of Academic Literature Review Proceeding of The International Conference on Economics and Business Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Indonesia Sosial Sains Jurnal Riset Akuntansi International Journal of Trends in Accounting Research Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Publikasi Ekonomi dan Akuntansi Proceeding of The International Conference on Economics, Accounting, and Taxation
Situmeang, Chandra
Universitas Negeri Medan
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Pengaruh Financial Distress dan Investment Opportunity Set terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022-2024 Patricia Yosephine Syahrani Marbun; Esa Setiana; Zainal, Andri; Situmeang, Chandra
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7244

Abstract

Dividend policy is an important decision regarding the distribution of profits to shareholders, which is influenced by the company’s financial performance and investment opportunities. Companies experiencing financial distress tend to retain earnings, while companies with high investment opportunity sets prioritize internal funding to support growth. This study aims to analyze the effect of financial distress and investment opportunity set on dividend policy in manufacturing firms listed on the IDX during 2022–2024 using secondary data with a purposive sampling method. The analysis was conducted using EViews 12 through panel data regression and hypothesis testing, with the results showing that IOS has a more dominant effect on dividend policy than financial distress
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2025 Gita Sonia Marpaung; Akmal Huda Nasution; Azizul Kholis; Chandra Situmeang; OK Sofyan Hidayat
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.7134

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh manajemen modal kerja terhadap profitabilitas pada perusahaan Food & Beverage yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, sedangkan analisis data menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics 28. Manajemen modal kerja dalam penelitian ini diproksikan dengan Cash Conversion Cycle (CCC) dan Current Ratio (CR), sedangkan profitabilitas diproksikan dengan Return on Assets (ROA). Hasil penelitian menunjukkan bahwa secara parsial Cash Conversion Cycle berpengaruh negatif tetapi tidak signifikan terhadap profitabilitas, sedangkan Current Ratio berpengaruh positif dan signifikan terhadap profitabilitas. Secara simultan, manajemen modal kerja yang diproksikan dengan Cash Conversion Cycle dan Current Ratio berpengaruh signifikan terhadap profitabilitas. Penelitian ini menyimpulkan bahwa aspek likuiditas melalui Current Ratio memiliki peran yang lebih kuat dalam menjelaskan profitabilitas dibandingkan Cash Conversion Cycle pada perusahaan Food & Beverage selama periode penelitian.  
Policy analysis of using smartphones as learning media at senior high schools Yulita Triadiarti; La Ane; Chandra Situmeang; Yessy Pradita Mulasi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 7 No. 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211469

Abstract

This study aims to examine the concept of using smartphones in school. This is because so many schools still prohibit carrying/using smartphones in school, and there is a need to consider smartphones as a learning medium for improving the quality of learning. This study is a qualitative research model with a stage application approach of the Policy Analysis Process developed by Brewer. It was conducted at Senior High Schools in Medan City, from June to September, 2020.  The first analysis process carried out was an initial survey of the need for smartphones as learning media. The analysis results in each stage proved that positive impacts are made when smartphones are used as a learning medium, since the technology that has been most mastered by students is the smartphone. Completion is reached through the stages of initiation, estimation, selection, implementation, evaluation, and follow-up. Results show that smartphones could be accepted as learning media in high schools in Medan at the selection stage, adding that policy makers should supervise the use of smartphones in school by establishing supervisory rules. Nevertheless, one of the factors that contributed significantly to this conclusion is the menace of the ongoing Covid-19 pandemic. The analysis results are expected to be accepted by all stakeholders in the society and be used as basis for making policies that accept smartphones as a learning medium. However, further analyses are required so that the established rules can be made to conform to standard educational procedures.
Co-Authors Abdillah Arif Nasution Abdul Aziz Adelina Lubis Akmal Huda Nasution, Akmal Huda Andico Sihombing Andri Zainal Arfan Ikhsan Aried Sumekar Asen Susanto Azhar Maksum Azhar Umar Azizul Kholis Chalil, Syahrizal Choms G. G. T. Sibarani Choms Gary Ganda Tua Sibarani Dedy Husrizal Syah, Dedy Husrizal Dian Y.T.S Situmorang Diana Hasyim Diana Hasyim Dwi Syahlani Eka Daryanto Endang Sulistyarini Gultom ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erlina Erny Luxy D. Purba Esa Setiana Esna Muriana Hutabarat Fitri, Melvi Gita Sonia Marpaung Hendra Agustinus Marbun Hidayat, OK Sofyan Ikhsan, Arfan Inggrid Lidya Panjaitan Iskandar Muda Jufri Darma Kanang Setyo Hindarto La Ane Muhammad Ridha Habibi Z Nadia Annisa Nasirwan Nasirwan Nasution, Abdillah Arif Nasution, Abdillah Arif Octaviani, Ermi Patricia Yosephine Syahrani Marbun Prasetyo Prasetyo Ricardo Parulian Sibagariang Rina Br. Bukit Ritha Dalimunthe Rujiman, Rujiman Sibarani , Choms G. G. T. Siswahyudianto Siti Hardiyanti Marpaung Suprapto Suprapto Teresa Paulina Sihombing triadiarti, yulita Ulfa Utari Wardani Pulungan, Rafika Yerisma Welly Yermiana, Vaskha Yessi Octavia Yessy Pradita Mulasi