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Pengaruh Leverage, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022 Adelia, Rahmi; Suryani, Yani; Habibie , Azwansyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4426

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, ukuran perusahaan dan struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jenis pendekatan dalam penelitian ini adalah kuantitatif asosiatif dengan pengumpulan data menggunakan studi dokumentasi dan data sekunder berupa laporan tahunan yang dipublikasikan oleh perusahaan disitus resmi Bursa Efek Indonesia (BEI) yaitu www.idx.co.id. Populasi penelitian adalah seluruh perusahaan manufaktur di Bursa Efek Indonesia. Teknik pengambilan sampel dengan purposive sampling didapatkan sampel sebanyak 63 perusahaan dengan tahun pengamatan dimulai dari 2017 – 2022 ( 6 tahun ) sehingga diperoleh 378 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis jalur (path analysis) dengan program SPSS v.26. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh positif signifikan terhadap profitabilitas, namun ukuran perusahaan dan struktur modal berpengaruh negatif terhadap profitabilitas. Leverage berpengaruh negatif terhadap nilai perusahaan, sedangkan ukuran perusahaan, struktur modal dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas dapat memediasi pengaruh leverage dan ukuran perusahaan terhadap nilai perusahaan, namun profitabilitas tidak dapat memediasi pengaruh struktur modal terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2022.
Pengaruh Struktur Modal, Kepemilikan Manajerial, dan Likuiditas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Indra, Arifki Fa; Suryani, Yani; Ika, Desi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4725

Abstract

Penelitian ini bertujuan untuk mengetahui struktur modal, kepemilikan manajerial, dan likuiditas terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023.Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 70 pengamatan terdiri dari 14 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi menggunakan uji residual dengan alat analisis SPSS versi 26. Hasil pengujian penelitian ini menunjukkan bahwa struktur modal yang diproksikan sebagai Debt to Equity Ratio, kepemilikan manajerial, dan likuiditas yang diproksikan sebagai Current Ratio secara simultan atau bersama – sama berpengaruh terhadap nilai perusahaan yang diproksikan sebagai Price to Book Value. Secara parsial, kepemilikan manajerial berpengaruh positif dan signifikan terhadap PBV, sedangkan DER dan CR tidak berpengaruh terhadap PBV. Ukuran perusahaan mampu memoderasi serta memperkuat pengaruh manajerial terhadap PBV, namun tidak mampu memoderasi serta mempelemah pengaruh DER dan CR terhadap PBV
The Method of Coloring Techniques to Enhance Creativity in The Product Creation of Pandanus Wickerworkers in Sungai Bakau, Ketapang : Teknik Pewarnaan untuk Peningkatan Kreativitas dalam Penciptaan Produk Perajin Anyaman Pandan Sungai Bakau, Ketapang Sulistyaningtyas, Tri; Suryani, Yani; Dewanti, Sira Kamila; Hendriyana, Husen; Widiawati, Dian
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i1.24105

Abstract

This community service activities was conducted in Ketapang, West Kalimantan. Ketapang is a coastal area with abundant natural resources, one of which is the pandanus plant. Pandanus plants are utilized by the Ketapang community to become the basic material for handicrafts by craftsmen. The pandanus crafts produced by the craftsmen contain Ketapang's cultural identity. However, the craftsmen do not have knowledge of natural coloring techniques so that the products produced are monotonous. This activity aims to increase the independence and creativity of pandan embroidery crafters through coaching and mentoring. This service uses a participatory method so that all crafters are actively involved during the activity. The result of this activity is an increase in the creativity of pandan embroidery crafters in Ketapang. Providing material on natural coloring techniques can increase the creativity of crafters. This activity opens opportunities for Ketapang crafters to introduce their cultural identity while increasing the income of Ketapang crafters' Organitation. This activity also provides an understanding of sustainable products that support environmental preservation.
Increasing Students' Interest in Science at SDN Pulau Rinca Through Science Literacy: Peningkatan Minat Siswa SDN Pulau Rinca terhadap Sains Melalui Literasi Sains Suryani, Yani; Sulistyaningtyas, Tri; Noor, Fatimah Arofiati; Dewanti, Sira Kamila; Huljanah, Yulia Miftah
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.24109

Abstract

Abstract Rinca Island is an area in the 3T and still experiences inequality in many aspects, one of which is education. Limited access to education is shown through the condition of the school and students' knowledge about literacy and science of SDN Pulau Rinca. Unequal access makes students of SDN Pulau Rinca unable to learn science through experiments because they do not have the facilities such as the laboratory of science. This community program aims to develop science interest and reading interest of SDN Pulau Rinca students. The service was carried out by inviting students to play while learning, providing props for experiments, and providing picture books about light. The method in this service program is participatory. Students are invited to understand the phenomenon of light based on the physics point of view. The results of this service showed an increase in science interest and reading interest of SDN Pulau Rinca students. Experiments conducted with exploring games help students listen and understand the phenomenon of light well. The light phenomena taught include light can penetrate clear objects, light can be decomposed, light can be refracted, light can be reflected, and light propagates straight. Students understand the nature of light through phenomena that occur in the surrounding environment. This service also emphasizes the importance of protecting the environment to students through light experiments. Keywords: Education, Students, Teachers, Rinca Island, Literacy, Light Abstrak Pulau Rinca merupakan daerah 3T (Terdepan, Terluar, dan Tertinggal) yang masih mengalami ketimpangan dalam banyak aspek, salah satunya adalah pendidikan. Keterbatasan akses pendidikan ditunjukkan melalui kondisi sekolah dan pemahaman literasi dan sains siswa Sekolah Dasar Negeri (SDN) Pulau Rinca. Akses yang tidak merata membuat siswa SDN Pulau Rinca tidak dapat mempelajari sains melalui praktik uji coba sebab mereka tidak memiliki fasilitas yang memadai. Pengabdian masyarakat dilakukan untuk mengembangkan minat sains dan minat baca siswa SDN Pulau Rinca. Pengabdian dilakukan dengan mengajak siswa bermain sambil belajar, memberikan alat peraga untuk percobaan, dan memberikan buku bergambar tentang cahaya. Metode dalam pengabdian ini adalah partisipatoris. Siswa diajak untuk memahami fenomena cahaya berdasarkan sudut pandang fisika. Hasil pengabdian ini menunjukkan adanya peningkatan minat sains dan minat baca siswa SDN Pulau Rinca. Eksperimen yang dilakukan dengan permainan menjelajah membantu siswa menyimak dan memahami fenomena cahaya dengan baik. Fenomena cahaya yang diajarkan di antaranya cahaya dapat menembus benda bening, cahaya dapat diuraikan, cahaya dapat dibiaskan, cahaya dapat dipantulkan, dan cahaya merambat lurus. Siswa memahami sifat cahaya melalui fenomena yang terjadi di lingkungan sekitar. Pengabdian ini juga menekankan pentingnya menjaga lingkungan kepada para siswa melalui percobaan cahaya. Kata kunci: Pendidikan, Siswa, Guru, Pulau Rinca, Literasi, Cahaya
Anti-plagiarism Literacy through the Utilization of Digital Technology-Based Reference Management Applications among Lecturers at Al-Islam Polytechnic, Bandung City: Literasi Antiplagiarisme melalui Pemanfaatan Aplikasi Pengelola Referensi Berbasis Teknologi Digital di Kalangan Dosen Politeknik Al-Islam Kota Bandung Sukaemi, Linda Handayani; Sulistyaningtyas, Tri; Waskita, Dana; Suryani, Yani; Muchsonah; Gunta Pertiwi, Untari; Kamila, Sira
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.24337

Abstract

In the context of scientific writing, the use of references or source material is of significant importance in ensuring the scientific rigour and quality of the paper in question. It is imperative that any quality scientific work make use of credible and reputable references, whether at the national or international level. It is not sufficient to simply use reputable references; the ability to manage reference sources is also required when presenting a literature review and research methods. Effective management of reference sources ensures that scientific work is free from plagiarism. The objective of this activity is to equip lecturers with the skills to utilise a reference manager, thereby streamlining the citation process and guaranteeing the inclusion of all referenced material in the bibliography. This programme constitutes the second activity in the series of training sessions on the writing of scientific papers, which were conducted by the Literacy, Media, and Culture Group in 2022. The training will provide lecturers with an understanding of the principles of writing quality scientific papers, as well as practical tips and techniques for implementing these principles in their own work. This activity aims to equip lecturers with the skills to avoid plagiarism and adapt their ideas to the format or style of the intended journal, ensuring that their work is written in standardised academic language. Following this training, lecturers should be able to produce scientific journals that meet the standards required for publication in reputable national and international journals.
Assessing the Impact of Parenting Styles on Teen Independence in Rural Contexts Suryani, Yani; Nurhayati, Sri
Jurnal Ilmiah Profesi Pendidikan Vol. 9 No. 2 (2024): Mei
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v9i2.2248

Abstract

This research examined the interplay between parenting styles, socio-economic and cultural conditions, and adolescent independence in rural settings. Utilizing qualitative approach with case study method, the study gathered insights from parents and adolescents in rural communities to understand how different parenting approaches implemented and how they are influenced by the unique characteristics of rural life. Findings reveal a prevalent use of democratic parenting styles in these settings, characterized by significant child involvement in decision-making and open communication about family expectations and responsibilities. This approach not only fosters independence but also instills crucial social values and collaborative skills in the youth. The study highlights the integral role of community in the educational framework, showing how communal support and shared cultural values shape and reinforce educational practices and adolescent development. Economic factors and government interventions are also noted as significant influences on parenting styles and educational opportunities, with parents adapting their methods according to changing economic landscapes and available resources. The research concluded that effective educational strategies in rural areas require a holistic approach that integrates family, community, and broader socio-economic contexts, thereby supporting the comprehensive development of rural adolescents. This study contributes to the broader discourse on rural education, providing valuable insights for policymakers and educators in designing community-specific educational programs.
WORKSHOP IKATAN ISTRI PEGAWAI OJK DKI DAN BANTEN: MENJAGA KEHARMONISAN DENGAN MANAJEMEN KELUARGA Ekawati, Christina; Suryani, Yani
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 2 No 1 (2022): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

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Abstract

Keluarga adalah salah satu bentuk entitas kecil suatu organisasi. Peran keluarga menjadi penting karena merupakan tempat awal pembentukan kualitas SDM seseorang yang secara akumulasi akan membentuk kualitas SDM suatu bangsa. Sehingga tujuan utama dari Kegiatan Pengabdian kepada Masyarakat (PKM) ini adalah memberi pengetahuan kepada Ibu-ibu yang merupakan komponen utama pengelola keluarga. Metode yang digunakan pada kegitan PKM ini adalah metode workshop. Sepuluh orang peserta yang mengikuti kegiatan ini merupakan pengurus dan anggota Ikatan Istri Pegawai Otoritas Jasa Keuangan Kantor Wilayah DKI dan Banten. Keberhasialn dari workshop ini terlihat dari antusiasme peserta dalam mengikuti seluruh rangkaian kegiatan dari awal hingga akhir. Peserta workshop mendapatkan pemahaman tentang karakter dan potensi diri sendiri, mengelola diri sendiri melalui manajemen diri, dan selanjutnya dapat mengelola keluarga dengan menerapkan fungsi-fungsi pada manajemen keluarga.
Ukuran Perusahaan Memoderasi Hubungan antara Profitabilitas dan Struktur Aset Terhadap Struktur Modal (Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Fadilla, Nur; Suryani, Yani
PROSIDING SENADIKA : Seminar Nasional Akademik Vol 2 No 1 (2025): PROSIDING SEMINAR NASIONAL AKADEMIK (SENADIKA) 2025
Publisher : PROSIDING SENADIKA : Seminar Nasional Akademik

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dalam memoderasi ubungan antara profitabilitas, srtuktur aset terhadap struktur modal. Penelitian ini menggunakan pendekatan kuantitatif teknik analisis data yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap struktur modal sementara struktur aset tidak berpengaruh terhadap struktur modal. Ukuran perusahaan mampu memoderasi hubungan antara profitabilitas terhadap strruktur modal tetapi tidak mampu memoderasi hubungan struktur aset terhadap struktur modal.
Kajian Perilaku Kelompok dalam Organisasi Abidin, Jainul; Suryani, Yani
Jurnal Literasi Pendidikan Nusantara Vol. 1 No. 2 (2020): Desember
Publisher : Program Studi S3 Pascasarjana Universitas Islam Negeri Sultan Maulana Hasanuddin Banten, Indonesia

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Abstract

Humans are social creatures. Cannot stand alone without the help of others. Social beings in their lives need other people. In dealing with other people, humans eventually form a group. Groups that are formed or built are usually because there are similarities behind the group. From some opinions of experts, it can be concluded that a group is a collection of two or more people who interact with each other. In the interaction, there are goals to be achieved. The key word for a group is that there are two individuals who interact each other to achieve a common goal. The opinion of Henry Murray and David Mc Clelland and McAdam in Dayakisni (2006: 157) there are two social motives that encourage a person to have relationships with other people, namely; Need of Affiliation (the need for affiliation), namely the desire to establish and maintain several rewarding interpersonal relationships, and the need for intimacy, namely choosing a warm, close and communicative relationship. As it develops, the group becomes an organization. The organization is a group of people who are working towards a common goal under leadership (Davis: 1951). This means that this is one of the things that distinguishes organizations from groups. The method used in this research is literature study, namely by looking for various relevant sources to support the theory of this research. From various sources obtained, it can be concluded that the success or failure of the organization in achieving its goals depends on how far a leader is able to influence his subordinates so that they are able to work with high morale and organizational goals can be achieved efficiently and effectively.
Pengaruh Likuiditas Dan Leverage Terhadap Kebijakan Dividen Dimoderasi Oleh Ukuran Perusahaan PURBA, RENI OKTAVIA; SURYANI, YANI
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.6915

Abstract

The study aims to determine the effect of liquidity and leverage on dividend policy with firm size as a moderating variable. This research is a type of quantitative associative study with a causal comparative relationship. The population in this study consists of food and beverage companies listed on the IDX for the period 2019-2023. The sample selection was conducted using a purposive sampling method, resulting in 14 companies that met the criteria with 5 years of observation, bringing the total sample to 70. The data collection technique was carried out through documentation study using the official website of the IDX, namely www.idx.co.id. The analysis technique used is multiple linear regression analysis and residual test. The result of this study indicate that liquidity and leverage don’t have a significant effect on dividend policy. Firm size is able to moderate the influence of luquidity and leverage on dividend policy in food and beverage companies listed on the IDX during 2019-2023.
Co-Authors , Heriyati Chrisna Aang Fariz Anwar Abdillah, Soffa Abdillah, Vito Jihad Abidin Ibrahim Abidin, Jainul Adam Malik Adawiyah, Ayuni Adelia, Rahmi Adisty Virakawugi Darniwa Adisty Virakawugi Darniwa, Adisty Virakawugi Darniwa Adzani, Ghea Gema Agus Riyanto Agus Salim Mansyur Ahmad Zaenal Ependi Aji, Luthfi Akmal Akbar Handoko Akbar, Rahmat Taufiq Mustahiq Alfariz, Ghandi Amalia, Diva Amelya, Putri Ana Widiana Anak Agung Istri Sri Wiadnyani Ananda, Miranda Cynthia Anggita Rahmi Hafsari, Anggita Rahmi Antomi Saregar Ardian Asyhari Arief, Muhammad Asep Supriadin, Asep Ateng Supriyatna Ateng Supriyatna Ateng Supriyatna, Ateng Aulia, Ratu Mega Ayu Reza Ningrum Ayu, Siti Nur Berliyanto, Refo Budiman Cecep Hidayat Chairul Amriyah Dana Waskita Darniwa, Adisty Virakawugi Desi Ika Desi Nurlatifah Devi Novianti, Devi Devi Novianti, Devi Novianti Devina, Aulya Dewanti, Sira Kamila Dian Novita Sari, Dian Novita Dian Widiawati Diana Vici Panjaitan, Diana Vici Dicky Dicky Dina Amalia Dina Amalia Ekawati, Christina Eneng Siti Aisyah Epa Paujiah, Epa Ettie Tatiana Euis Rosita Faqori, Yudha Bima Farhana, Hana Rizki Farihatul Maziyyah, Fitri Fatimah Arofiati Noor Fitriah Fitriah Fitriyyah, Ita Ghani, Roan Ghea Gema Adzani Gundara, Aris Gunta Pertiwi, Untari Habibah Mutmainah Habibie , Azwansyah Hasan Basri Hasna, Nisrina Hendri Noperi Huljanah, Yulia Miftah Husen Hendriyana Ida Kinasih Ilzamudin Iman Hernaman Indah Kurniawati Indra, Arifki Fa Intan, Anisa Nur Irwandani Irwandani Islam, Paradita Ismi Farah Syarifah Isna Ardila, Isna Jejen Jaelani Juhji, Juhji Kamila, Sira Khaerani, Natasya Putri Kundaryanti, Rini Kunthi, Dyan Kurahman, Opik Taupik Kurniawan, Isma Dwi Laila Puspita, Laila Lusi Haerunnisa Luthfi Akmal Aji, Luthfi Akmal Aji M. Agus Salim M. Yogi Riyantama Isjoni Madani, Pameila Qaulan Tsaqila Maratus Solikha Maratus Solikha Mashuri Masri Mauliku, Novi Mawati, Yelmi Meilani, Vivi Meldania, Rindi Mohamad Agus Salim Mohamad Agus Salim Mohamad Jaenudin, Mohamad Muchsonah Muhammad Efendi MUHAMMAD FAHMI Muhammad Yusuf Muhammad Yusuf Munandar, Anhar Munawaroh, Fitri Mustika Madliah Musa'adah Musa'adah Musa’adah Musa’adah, Musa’adah Mutiariami Dahlan, Febry Nabila Taufik, Zalma Ningsih Ningsih Nopianti, Tita Novida, Rika Novien Rialdy Novita, Ayu Nukhbatul Bidayati Haka Nur Fadilla, Nur Nur Hidayah Nur Laili Dwi Hidayati Nurliana, Rina Nurul Aulia Fitri NURUL HIDAYAH Opik Taupiqurrohman Opik Taupiqurrohman Opik Taupiqurrohman Opik Taupiqurrohman Paramita, Karina Dyah Poniah Andayaningsih PURBA, RENI OKTAVIA Putri Andiani Putri Aryanto, Gani Rahma Diani, Rahma Rahmah, Hasni Rahmat Taufik MA Rahmat Taufiq Mustahiq Akbar Rahmawati, Ayi Retno Widowati Reza Ningrum, Ayu Rezki Zurriah Rezza Fauzi Muhammad Fahmi Risda Arba Ulfa Risman, Mulia Rukmaini, Rukmaini Rustiati, Emi Salma Salsabila Saparuddin Siregar Sapi'i, Iing Saputra, Doni Ade Sharmila Sharov, Sergii Siregar, Harifa Ali Albar Siregar, Lukman Hakim Siregar, Maimunah Sodikin Sodikin Solihutaufa, Encep Solihuttaufa, Encep Sri Latifah Sri Nurhayati Suherman, Suherman Sukaemi, Linda Handayani Sukma Nuswantara Sukma Nuswantara Sulaeman, Wono Surya, Jaka Suryantini, Eroh Suryapermana, Nana Syamsul Bahri Arifin Syarifah, Ismi Farah Tarisa, Tatin Taufiqurrahman4, Opik Taupiqurrohman, Opik Timurita, Novalia Wahyu Tisnawati, Sophia Eka Toni Sudjarwo, Toni Toto Subroto Tri Cahyanto Tri Sulistyaningtyas Tridesianti, Siska Trimo Saputro Ucu Julita, Ucu Ulfah, Yanti Nur Uswatun Hasanah Vandan Wiliyanti Verina Putri, Nesia Wardana, Yusri Warta, Waska Welly Anggraini Widianingsih, Nani Yani Suryani, Yani Suryani Yanti Jayanti M Yohanes Reynerius Yoseptry, Ricky Yuberti Yuliana Dewi Yuliawati, Astri Yuni Kulsum