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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.
ECO-FRIENDLY PESANTREN: STRATEGI PENGELOLAAN SAMPAH BERBASIS KOMUNITAS MELALUI ECOBRICKS DAN ECO-ENZYME Latifah, Sri; Suryani, Yani
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 3 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i3.59477

Abstract

Waste management remains a major challenge in many Islamic boarding schools (pesantren), including Pesantren Irsyaadul Ibad in East Lampung, which accommodates over 700 students (santri). This program aims to educate the pesantren community on utilizing ecobricks and ecoenzymes as environmentally friendly waste management solutions. Using the Participatory Action Research (PAR) method, the program encompasses several stages: planning, training, implementation, observation, and reflection. Data collection was conducted through questionnaires to assess the program's effectiveness. The results indicate a significant improvement in the students’ environmental awareness and understanding after participating in the program. The santri demonstrated enhanced skills in waste management, particularly in repurposing plastic waste into functional ecobricks and processing organic waste into ecoenzymes. These improvements were achieved through interactive training sessions and hands-on activities that encouraged active participation at every stage of the program. Through the PAR approach, the program successfully produced valuable products, such as garden decorations made from ecobricks and ecoenzyme liquids for daily household use. Additionally, the program’s implementation resulted in a notable reduction in the volume of waste generated within the pesantren environment. Reflections from the activities highlighted the program’s positive impact, including a cleaner environment and the establishment of a pesantren community with a strong sense of awareness and commitment to sustainable waste management practices. This program model can be replicated in other pesantren as a tangible contribution to environmental sustainability.Pengelolaan sampah menjadi tantangan utama dibanyak pesantren, termasuk Pesantren Irsyaadul Ibad di Lampung Timur, yang dihuni oleh lebih dari 700 santri. Program ini bertujuan untuk mengedukasi warga pesantren dalam memanfaatkan ecobrick dan ecoenzyme sebagai solusi pengelolaan sampah yang ramah lingkungan. Dengan metode Participatory Action Research (PAR), kegiatan ini mencakup tahap perencanaan, pelatihan, implementasi, pengamatan, dan refleksi. Instrumen pengumpulan data yang digunakan yaitu angket untuk mengetahui keberhasilan program yang dilakukan. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan kepedulian lingkungan santri setelah mengikuti program. Santri menjadi lebih terampil dalam mengelola sampah, memanfaatkan bahan bekas menjadi ecobrick yang berguna, serta mengolah limbah organik menjadi ecoenzyme. Peningkatan ini terjadi melalui proses pelatihan interaktif dan praktik langsung yang mendorong keterlibatan aktif para peserta dalam setiap tahap kegiatan. Melalui metode PAR, program ini berhasil menciptakan produk bernilai guna seperti hiasan taman dari ecobrick dan cairan ecoenzyme yang bermanfaat untuk kebutuhan sehari-hari. Implementasi program juga menunjukkan pengurangan signifikan jumlah limbah yang dihasilkan di lingkungan pesantren. Refleksi dari kegiatan ini menegaskan dampak positif berupa lingkungan yang lebih bersih, serta terbentuknya komunitas pesantren yang memiliki kesadaran dan komitmen tinggi terhadap pengelolaan sampah berkelanjutan. Model program ini dapat direplikasi di pesantren lain sebagai kontribusi nyata dalam menjaga keberlanjutan lingkungan
Pengaruh Nutrisi Terhadap Jumlah Bakteri Indigenous pada Limbah Tahu: The Effect of Nutrition on the Number of Bacteria in Tofu Waste Tridesianti, Siska; Darniwa, Adisty Virakawugi; Suryani, Yani; Novianti, Devi; Aji, Luthfi Akmal; Adisty Virakawugi Darniwa, Adisty Virakawugi Darniwa; Yani Suryani, Yani Suryani; Devi Novianti, Devi Novianti; Luthfi Akmal Aji, Luthfi Akmal Aji
Jurnal Sumberdaya Hayati Vol. 11 No. 4 (2025): 2025
Publisher : Departemen Biologi, Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jsdh.11.4.130-136

Abstract

Indigenous bacteria found in natural environments, such as tofu waste, are strongly influenced by environmental factors and environmental nutrients. The purpose of this study was to determine the effect of tofu waste nutrients on the number of indigenous bacteria in tofu waste. The parameters observed were the characteristics of tofu waste, such as color, aroma, acidity level (pH), and analysis of nutrient content through proximate tests, as well as the calculation of the number of indigenous bacteria using the Total Plate Count method. The results showed that tofu waste was yellowish in color and had a soy aroma, but there was a slight sour aroma in tofu liquid waste. Tofu solid waste had a pH of 6, while tofu liquid waste had a pH of 5. The levels of nutrients, namely protein, fat, ash, and carbohydrates, were higher in tofu solid waste, while the water content was higher in tofu liquid waste. The total indigenous bacteria in tofu solid waste were higher (3.78 × 106 CFU/mL) than in tofu liquid waste (5.55 × 105 CFU/mL). This study concluded that high nutrient content correlated with an increase in the number of indigenous bacteria in tofu waste.  
Psychometric analysis of the critical thinking skills instrument in physics learning using the Rasch model Noperi, Hendri; Diani, Rahma; Irwandani, Irwandani; Suryani, Yani; Sodikin, Sodikin; Saputro, Trimo
Indonesian Journal of Science and Mathematics Education Vol. 8 No. 3 (2025): Indonesian Journal of Science and Mathematics Education
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijsme.v8i3.28770

Abstract

Critical thinking is a core competency in physics learning, yet measuring it is constrained by a lack of psychometrically validated instruments. This study aims to develop and analyze a critical thinking assessment instrument on "Work and Simple Machines" for junior high school students. Using a Research and Development (R and D) approach, a 10-item essay instrument was trialed with 175 eighth-grade students and analyzed using the Rasch Model via WINSTEPS. Results indicate construct validity through unidimensionality (variance explained = 39.3%), item fit, and effective rating scale functioning. Reliability was good (student = 0.79; item = 0.84), with adequate separation values. The instrument is considered feasible, valid, and reliable as a diagnostic tool. This research provides educators with an objective tool to map students' weaknesses, enabling targeted pedagogical interventions and effective physics learning strategies.
Productive Waqf Performance Audit Model: The Perspective of Maqāṣid Sharia and MSME Empowerment Chrisna, Heriyati; Suryani, Yani; Siregar, Lukman Hakim
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1096

Abstract

Wakaf produktif has a significant potential for improving the overall economy through the development of productive and synergistic wakaf aset with UMKM; nevertheless, systematic work audits with syariah kerangka maqāṣid are still very rare. The goal of this study is to develop a kinerja audit model for productive wakaf instruments with the perspective of maqāṣid syarīʿah and UMKM. This audit model integrates the following three maqāṣid goals: ad-dīn, an-nafs, al-ʿaql, an-nasl, and al-māl, as well as UMKM indicators (modal, akses pasar, pelatihan, jaringan, keberlanjutan), as well as quantitative and qualitative pengukuran mechanisms, pelaporan, and akuntabilitas. The primary contribution of the study is to provide a comprehensive, syariah-based kinerja audit for the production organization in order to promote social-economic cooperation.
Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2024 Dhenita, Javirah; Suryani, Yani; Novietta, Liza
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4227

Abstract

This study aims to determine the effect of the Current Ratio, Return on Assets, and Debt to Equity Ratio on stock prices, with dividend policy as an intervening variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2024. The sample selection method used was purposive sampling. A total of 217 observations were made over 7 years, spanning 31 companies. The data analysis technique used in this study was path analysis. The results of the Substructure I test indicate that the Debt to Equity Ratio has a positive effect on dividend policy. In contrast, the Current Ratio and Return on Assets do not affect dividend policy. The results of the Substructure II test indicate that the Current Ratio and Return on Assets have a positive effect on stock prices. In contrast, the Debt to Equity Ratio and dividend policy do not affect stock prices. The Sobel test results indicate that dividend policy is able to mediate the effect of the Debt to Equity Ratio on stock prices. In contrast, dividend policy is unable to mediate the effect of the Current Ratio and Return on Assets on stock prices.
Pengaruh Current Ratio, Debt To Asset Ratio, Dan Operating Capacity Terhadap Financial Distress Dengan Return On Asset Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2023 Amanda, Tasya; Habibie, Azwansyah; Suryani, Yani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

This study examines and analyses the effect of three independent variables: Current Ratio, Debt-to-Asset Ratio, and Operating Capacity on Financial Distress, with Return on Assets as a moderating variable. The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Purposive sampling was used to select 41 companies. The analytical techniques used were descriptive analysis and multiple linear regression analysis. The data were sourced from the companies' financial statements and processed using SPSS version 26. The results show that the Current Ratio, Debt-to-Asset Ratio, and Operating Capacity significantly influence Financial Distress. Return on Assets moderated the influence of the Current Ratio and Debt-to-Asset Ratio on Financial Distress. However, Return on Assets did not moderate the impact of Operating Capacity on Financial Distress.
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 Ahmad Zaenal Ependi Aji, Luthfi Akmal Akbar Handoko Akbar, Rahmat Taufiq Mustahiq Alfariz, Ghandi Amalia, Diva Amanda, Tasya Amelya, Putri Ana Widiana Anak Agung Istri Sri Wiadnyani Ananda, Miranda Cynthia Anggita Rahmi Hafsari, Anggita Rahmi Antomi Saregar Ardian Asyhari Arief, Muhammad Aris Gundara Asep Supriadin, Asep Ateng Supriyatna Ateng Supriyatna Ateng Supriyatna, Ateng Aulia, Ratu Mega Ayu Reza Ningrum Ayu, Siti Nur Azwansyah Habibie, Azwansyah Berliyanto, Refo 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 Dhenita, Javirah Dian Novita Sari, Dian Novita Dian Widiawati Diana Vici Panjaitan, Diana Vici Dicky Dicky Dina Amalia Ekawati, Christina Encep Solihutaufa Eneng Siti Aisyah Epa Paujiah, Epa Ettie Tatiana Euis Rosita Faqori, Yudha Bima Farhana, Hana Rizki Farihatul Maziyyah, Fitri Fatimah Arofiati Noor Firman Rezaldi Fitriah Fitriah Fitriyyah, Ita Ghani, Roan Ghea Gema Adzani Gundara, Aris Gunta Pertiwi, Untari Habibah Mutmainah Habibie , Azwansyah Hasan Basri Hendri Noperi Huljanah, Yulia Miftah Husen Hendriyana Ida Kinasih Iman Hernaman Indah Kurniawati Indra, Arifki Fa Irwandani Irwandani Islam, Paradita Ismi Farah Syarifah Isna Ardila, Isna Kamila, Sira Khaerani, Natasya Putri Kundaryanti, Rini Kurahman, Opik Taupik Kurniawan, Isma Dwi Laila Puspita, Laila Liza Novietta Lusi Haerunnisa Luthfi Akmal Aji, Luthfi Akmal Aji M. Agus Salim Madani, Pameila Qaulan Tsaqila Mansyur, Agus Salim Maratus Solikha Mashuri Masri Mawati, Yelmi Meilani, Vivi Meldania, Rindi Mohamad Agus Salim Mohamad Agus Salim Mohamad Jaenudin, Mohamad Muchsonah Muhammad Efendi MUHAMMAD FAHMI Muhammad Yusuf Munandar, Anhar Munawaroh, Fitri Mustika Madliah Musa'adah Musa'adah Musa’adah Musa’adah, Musa’adah Mutiariami Dahlan, Febry Nabila Taufik, Zalma Nani Widianingsih Ningsih Ningsih Nopianti, Tita Novida, Rika Novien Rialdy Novita, Ayu Nukhbatul Bidayati Haka Nur Fadilla, Nur Nur Hidayah Nur Laili Dwi Hidayati Nurlaila Nurlaila 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 Saputra, Doni Ade Sharmila Sharov, Sergii Siregar, Lukman Hakim Siregar, Maimunah Sodikin Sodikin Solihutaufa, Encep Solihuttaufa, Encep Sri Latifah Sri Nurhayati Suherman, Suherman Sukaemi, Linda Handayani Sukma Nuswantara Sulaeman, Wono Surya, Jaka Suryantini, Eroh Syamsul Bahri Arifin Tarisa, Tatin 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 Welly Anggraini Widianingsih, Nani Yani Suryani, Yani Suryani Yanti Jayanti M Yohanes Reynerius Yoseptry, Ricky Yuberti Yuliana Dewi Yuliawati, Astri Yuni Kulsum