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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengabdian Magister Pendidikan IPA Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika Cendekiawan: Jurnal Pendidikan dan Studi Keislaman Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer Proceedings of The International Conference on Business and Economics Jurnal Mutiara Ilmu Akuntansi Student Scientific Creativity Journal Journal of General Education Science Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Central Publisher Jurnal An-Najat: Jurnal Ilmu Farmasi dan Kesehatan Jurnal Sistem Informasi dan Ilmu Komputer Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Botani: Publikasi Ilmu Tanaman dan Agribisnis Jurnal Pendidikan Kimia, Fisika dan Biologi Jurnal Kendali Akuntansi Jurnal Sistem Informasi dan Ilmu Komputer Sonde (Sound of Dentistry)
Della Puspita
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Perbedaan Kebersihan Sepertiga Apikal Saluran Akar dari Smear Layer Menggunakan Sistem Aktivasi Ultrasonik dan Sonik Della Puspita; Rudy Djuanda; Angela Evelyna
SONDE (Sound of Dentistry) Vol. 4 No. 1 (2019): SONDE (Sound of Dentistry)
Publisher : Maranatha Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/sod.v4i1.1768

Abstract

Irrigant activation is important for successful endodontic treatment. There are some of activation technique those are manual irrigation with needle irrigation and mechanics irrigation with sonic, and ultrasonic activation. The aim of this study was to compare the effectiveness between sonic and ultrasonic activation technique as irrigation activation for smear layer removal in apical third of the root canal. Fifteen mandibular premolars were used. NaOCl 2,5% and EDTA 17% was used as an irrigant. Sample were divided into 3 equal group (n=5) according to the final activation technique: group I as a needle irrigation II as a ultrasonic activation, group III sonic activation. Root canals were split longitudinnaly and subjected to scanning electron microscope with 2000x magnification. Data were evaluated using statistics kruskall wallis and mann whitney. The result of this study shows there were statistically significant differences in staistics Mann Whitney on group III were more clean than group II p < 0,05. Sonic technique more effective in removal of smear layer in apical third of the root canal than ultrasonic activation technicque. Important to noted the variant of irrigant and activation.
Pengaruh leverage dan Struktur Modal terhadap Nilai Perusahaan: Peran Kebijakan Dividen sebagai Variabel Moderasi pada Sektor Consumer Cyclicals Della Puspita; Endah Prawesti Ningrum; Tri Yulaeli
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6488

Abstract

This study aims to examine the effect of leverage and capital structure on firm value, with dividend policy serving as a moderating variable, in consumer cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from companies’ annual reports and financial statements. Purposive sampling was applied to select the research sample, resulting in 25 companies with a total of 125 firm-year observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The results indicate that leverage has a positive and significant effect on firm value, suggesting that an optimal level of debt can enhance investor confidence and increase corporate value. In contrast, capital structure does not have a significant effect on firm value. Furthermore, dividend policy positively and significantly strengthens the relationship between leverage and firm value, while negatively and significantly weakening the relationship between capital structure and firm value. These findings imply that dividend policy plays an important moderating role in corporate financial decisions and provides valuable insights for managers, investors, and policymakers in optimizing financing strategies to enhance firm value and maintain long-term corporate sustainability.
Co-Authors Adelia Putri Karinda Afhinka Faza Naulia Agus Perdana Windarto Ali Yusri Andini Dwi Fitriana Angela Evelyna Anna Maudina Manurung Ardian Isa Fahrezi Bambang Dwi Amryana Chiena Nazerina Yoshi Chiena Nazerina Yoshi4 Della Septi Sari Devi Mayasari Dinda Ayu Alifia Djuanda, Rudy Dwi Noviani. M.Pd. I Eka Cahya Putri Endah Prawesti Ningrum Eprariana Eprariana Eprariana, Eprariana Fajriansyah Aulia Firdaus Fiona Maulidia Gina Norhalija Gisca Dwi Desriyunia Gusman Lesmana Hendry Qurniawan Icha Fadillah Putri Isna Khilbasa Mas’ula Istiqomah Rabithah A. I. Jamil Azhari Jasmine Jasmine Kartika Wulandhari Kenny Dwi Lorenza Kiagus Muhammad Zain Basriwijiya Maharani, Marcellia Mhd. Ridho Ermansyah Lubis Miftah Afifah Rahmah Miftahuddin Miftahuddin Muhammad Fathan Muhammad Rezky Wahyudi Mutiara Azzahra Lubis Nera Marinda Machdar Nina Andriany Nasution Ninda Audiska Nita Syahputri Nor Latifah Nur Wida Yani Pratama, Sandy Yoga Raida Raida Regina Nabila Rera Zetira Siti Nor Adidah Siti Nurhayati Sri Yunita Stevy Cahya Pratiwi Tia Aryani Sitanggang Tri Mei Rosalya Purba Ulfatul Islamiyah Vivi Fitriani Widya Cecilia Yulaeli, Tri Yumna Zaida Yus Afrilia