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Pengembangan Keterampilan Warga Binaan Panti Pelayanan Sosial PGOT Mardi Utomo melalui Pendampingan Pembuatan Kue Pukis dan Perhitungan Harga Pokok : Penelitian Putri, Alvianita Gunawan; Ardiansah, M. Noor; Hidayati, Ulfah; Murtiasri, Eka; Murtini, Sri; Asrori, Muhammad; Raharjanti, Rani; Eviyanti, Novitasari; Haris, Moh.; Mansur, Ahmad Wafa
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5000

Abstract

The PGOT Mardi Utomo Social Service Center is a social rehabilitation institution for beggars, homeless people, and abandoned people that focuses on increasing independence through skills training, but still faces obstacles such as low motivation of inmates, limited facilities, lack of understanding of business management, and inaccurate calculation of cost of goods produced (HPP). This community service activity aims to improve the skills of inmates through mentoring in making pukis cakes and training in calculating HPP as the basis for a simple culinary business. The implementation method includes needs identification, technical training, learning the concept of HPP, entrepreneurial motivation, production practice, and evaluation. The results of the activity show a significant increase in pukis cake production skills and the ability of inmates to calculate HPP independently to determine a rational selling price. This program also increases entrepreneurial motivation and opens up opportunities for economic independence, making it effective as a model for sustainable social empowerment.
DO INVESTMENT DECISIONS MODERATE THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, AND DIVIDEND POLICY ON FIRM VALUE? EVIDENCE FROM IDX MINING COMPANIES Raharjanti, Rani; Mawarseta, Sahra; Murtini, Sri; Mardinawati, Mardinawati
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3137

Abstract

The mining sector plays a vital role in Indonesia’s national economy, making its financial performance an important subject for deeper analysis through multiple financial indicators. This study investigates the effects of capital structure, profitability, firm size, and dividend policy on firm value, with investment decisions introduced as a moderating variable. The sample consists of 26 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, selected using purposive sampling, resulting in 104 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis with SPSS version 26. The findings reveal that capital structure has no significant impact on firm value. In contrast, profitability exerts a significant positive effect, while firm size and dividend policy both show significant negative effects. Regarding moderation, investment decisions do not moderate the relationship between capital structure and firm value but negatively moderate the effect of profitability, strengthen the effect of firm size, and negatively moderate the effect of dividend policy. These results provide new insights into the dynamics of financial decision-making in Indonesia’s mining sector and highlight the nuanced role of investment choices in shaping firm value.