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The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Rohmayati, Nita Selvia; Maghfiroh, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.597

The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 2023. This study employs a quantitative approach, using a purposive sampling strategy to select 12 organizations from a population of 43 companies. Descriptive statistics, multiple linear regression analysis, traditional assumption testing, and hypothesis testing were used in this study's data analysis. The study's findings concurrently demonstrate how cash holdings are impacted by the variables of profitability, leverage, and dividend payout ratio. According to the study's findings, retail businesses should concentrate on managing debt as best they can since it has been shown to impact their cash holdings. As a result, the business can maintain stable cash holdings.

The Impact of Dividend Payout Ratio, Leverage, and Profitability on Cash Holdings of Retail Companies Listed on the IDX from 2017 to 2023 Rohmayati, Nita Selvia; Maghfiroh, Siti
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.597

The purpose of this study is to examine the simultaneous and partial effects of profitability, leverage, and dividend payout ratio on cash holdings in retailing companies that are listed on the Indonesia Stock Exchange between 2017 and 2023. This study employs a quantitative approach, using a purposive sampling strategy to select 12 organizations from a population of 43 companies. Descriptive statistics, multiple linear regression analysis, traditional assumption testing, and hypothesis testing were used in this study's data analysis. The study's findings concurrently demonstrate how cash holdings are impacted by the variables of profitability, leverage, and dividend payout ratio. According to the study's findings, retail businesses should concentrate on managing debt as best they can since it has been shown to impact their cash holdings. As a result, the business can maintain stable cash holdings.

TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11340

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.

MANAJEMEN KEUANGAN UNTUK UMKM Maghfiroh, Siti
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.2.11419

MSMEs are the main pillars (soko guru) of the Indonesian economy, the success of MSMEs is expected to improve the Indonesian economy as a whole. The success of MSMEs in running their business cannot be separated from the ability of MSMEs to manage funds. Good fund management will be very useful in making MSME decisions. One form of information that is useful in the decision making process by the owner or manager is accounting information (bookkeeping). MSME accounting is an information system that identifies, organizes and communicates MSME economic information. Economic information is useful for decision making. Financial reports are a process of transactions, recording processes and ultimately become financial reports. Financial reports consist of: balance sheet, profit and loss report and notes to financial reports.

The Legal Politics Of Relocating The National Capital: An Analysis Of Law No. 21 Of 2023 From The Perspective Of Mahfud Md’s Theory Of Legal Politics Ansori, Saiful; Maghfiroh, Siti
Jurnal El-Thawalib Vol 6, No 5 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i5.17165

This article examines the close relationship between law and politics from a legal-political perspective, emphasizing Mahfud MD's thinking and its implementation in the formation of Law Number 3 of 2022 concerning the National Capital (IKN), which was later revised into Law Number 21 of 2023. This study utilizes political configuration theory and the character of legal products. This research is qualitative with a normative-juridical approach. The data sources consist of primary and secondary sources. Data collection techniques were conducted through literature review and systematic document review of primary and secondary legal sources. The data analysis technique used was normative-juridical analysis. This research demonstrates that law is inherently inseparable from political interests. The case study of the IKN Law demonstrates executive dominance and a solid political coalition, with a rapid legislative process but minimal public participation. The resulting law tends to be conservative-elitist, despite containing aspirational elements such as equitable development and sustainability. These findings confirm that law as a political product can function to legitimize strategic policies, but also leaves behind problems of participation and the potential for marginalization of society.

The Legal Politics Of Relocating The National Capital: An Analysis Of Law No. 21 Of 2023 From The Perspective Of Mahfud Md’s Theory Of Legal Politics Ansori, Saiful; Maghfiroh, Siti
Jurnal El-Thawalib Vol 6, No 5 (2025)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v6i5.17165

This article examines the close relationship between law and politics from a legal-political perspective, emphasizing Mahfud MD's thinking and its implementation in the formation of Law Number 3 of 2022 concerning the National Capital (IKN), which was later revised into Law Number 21 of 2023. This study utilizes political configuration theory and the character of legal products. This research is qualitative with a normative-juridical approach. The data sources consist of primary and secondary sources. Data collection techniques were conducted through literature review and systematic document review of primary and secondary legal sources. The data analysis technique used was normative-juridical analysis. This research demonstrates that law is inherently inseparable from political interests. The case study of the IKN Law demonstrates executive dominance and a solid political coalition, with a rapid legislative process but minimal public participation. The resulting law tends to be conservative-elitist, despite containing aspirational elements such as equitable development and sustainability. These findings confirm that law as a political product can function to legitimize strategic policies, but also leaves behind problems of participation and the potential for marginalization of society.

Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas: Pengembangan Ekonomi Lokal terhadap Daya Tarik Wisata Pagubugan di Desa Melung, Banyumas Muhammad Tsani , Muhammad Tsani; Ananda, Priska; Mukaromah, Inna Af’idatul; Zulfa, Muhamad Abdan; Fitriani, Sirfi Nur; Maghfiroh, Siti
PADAIDI: Journal of Tourism Dedication Vol. 1 No. 2 (2024): Juli-Desember 2024
Publisher : Politeknik Pariwisata Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.411

The development of community-based tourism in Pagubugan Village, Melung, Banyumas, aims to leverage local potential to enhance rural economic growth. However, the tourism sector faces significant challenges, including a lack of innovation, insufficient human resources (HR) capacity, and limited access to funding. These challenges have hindered the village's ability to sustain its tourism activities and attract visitors. This study aims to analyze the impacts of these challenges on the degradation of tourism in Pagubugan and to propose strategic solutions for revitalization. A qualitative research approach was employed, utilizing Miles and Huberman's data analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through in-depth interviews with local stakeholders, field observations, and document analysis to identify the core issues affecting tourism development. The findings highlight that limited innovation in tourism management, a lack of trained HR, and constrained financial resources have led to stagnation in tourism growth. Tourism programs and infrastructure projects have been delayed or abandoned due to funding shortages, while insufficient HR training has resulted in low service quality and poor competitiveness. Furthermore, inadequate promotion through digital platforms has restricted the village's visibility in broader markets.

Penyuluhan Interaktif Literasi Keuangan Guna Mencegah Jebakan Pinjaman Online Ilegal Rahmiyanti, Sev; Marheni, Marheni; Fahrunnisa, Vinny; Zakaria, Muchammad Ridwan; Mahardika, Cindhita; Maghfiroh, Siti
Jurnal Pengabdian UNDIKMA Vol. 5 No. 3 (2024): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.12247

This service activity aims to increase public awareness regarding the dangers of online loans (Pinjol) and good financial management literacy. The method of implementing this community service used interactive counseling techniques. The target was 17 students of Jenderal Soedirman University. This activity consisted of 4 (four) stages which included initial analysis of needs, preparation, coordination of implementation, and evaluation of activities in the form of distributing questionnaires which are analyzed descriptively. The results of this service showed that any increase in knowledge and skills in using financial service providers for online loans (Pinjol), is especially illegal. The participants had been able to plan, control, manage, and save finances well and were able to prioritize their respective needs. Meanwhile, regarding financial literacy, the participants already have good basic financial knowledge, were quite familiar with the ins and outs of savings and loans and the dangers of illegal online loans, and were quite knowledgeable about the importance of insurance and healthy investment.

Konsep Uji Asumsi Klasik pada Regresi Linier Berganda Sholihah, Siti Mar'atush; Aditiya, Nanda Yoga; Evani, Elsa Saphira; Maghfiroh, Siti
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10792

Progress is in the era of the 4.0 era where there are quite a lot of statistical analysis software to choose from. One of them is SPSS software which has quite high statistical analysis capabilities as seen from the results showing ease and in calculations it is able to analyze the variables in the research. From this, the researcher will explain the concept of classical assumption testing in multiple linear regression. The research method used in this research is quantitative research, researchers are not directly involved in the field to collect data, and one form of qualitative research is library research. The classical assumption tests that must be passed in a study using multiple linear regression models include several tests that must be passed by researchers, including normality testing, multicollinearity testing, heteroscedasticity testing, and autocorrelation testing.

Local Economic Development and Its Impact on the Tourist Attraction of Pagubugan in Melung Village, Banyumas: Pengembangan Ekonomi Lokal terhadap Daya Tarik Wisata Pagubugan di Desa Melung, Banyumas Muhammad Tsani , Muhammad Tsani; Ananda, Priska; Mukaromah, Inna Af’idatul; Zulfa, Muhamad Abdan; Fitriani, Sirfi Nur; Maghfiroh, Siti
PADAIDI: Journal of Tourism Dedication Vol. 1 No. 2 (2024): Juli-Desember 2024
Publisher : Politeknik Pariwisata Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/padaidi.v1i2.411

The development of community-based tourism in Pagubugan Village, Melung, Banyumas, aims to leverage local potential to enhance rural economic growth. However, the tourism sector faces significant challenges, including a lack of innovation, insufficient human resources (HR) capacity, and limited access to funding. These challenges have hindered the village's ability to sustain its tourism activities and attract visitors. This study aims to analyze the impacts of these challenges on the degradation of tourism in Pagubugan and to propose strategic solutions for revitalization. A qualitative research approach was employed, utilizing Miles and Huberman's data analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through in-depth interviews with local stakeholders, field observations, and document analysis to identify the core issues affecting tourism development. The findings highlight that limited innovation in tourism management, a lack of trained HR, and constrained financial resources have led to stagnation in tourism growth. Tourism programs and infrastructure projects have been delayed or abandoned due to funding shortages, while insufficient HR training has resulted in low service quality and poor competitiveness. Furthermore, inadequate promotion through digital platforms has restricted the village's visibility in broader markets.

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