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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN [STUDI KASUS PADA INDEKS SAHAM JII] Neng Asiah; Oom Tikaromah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 4 No. 01 (2019): AKUBIS - Juni 2019
Publisher : LPPM Universitas Pelita Bangsa

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Menerbitkan saham merupakan salah satu pilihan manajemen perusahaan untuk melakukan aktivitas pendanaan. Pada sisi lain, saham merupakan investasi yang paling banyak dipilih para investor karena saham mampu memberikan tingkat keuntungan yang menarik. Namun aktivitas investasi merupakan aktivitas yang dihadapkan pada berbagai macam resiko dan ketidakpastian yang seringkali sulit diprediksikan oleh para investor. Pesatnya perkembangan Bursa Efek Indonesia (BEI) terutama di indeks syariah JII (Jakarta Islamic Index) saat ini tidak dapat dipisahkan dari peran investor yang melakukan transaksi di JII. Tujuan utama investor menginvestasikan dananya adalah untuk mencari pendapatan atau tingkat kembalian investasi (return) baik berupa pendapatan dividen (dividend yield) maupun pendapatan dari selisih harga jual saham terhadap harga belinya (capital gain). Berdasarkan hasil analisis dan pengujian hipotesis. Nilai sig 0,033 < 0,05 dan F hitung sebesar 5,098 dan F tabel sebesar . 1.591972 . terbukti bahwa ada pengaruh yang signifikan dari variabel profitabilitas dan likuiditas secara bersama-sama terhadap kebijakan dividen.NPM, ROE, CR, QR, Cash Ratio (X6) diperoleh nilai nilai thitung lebih kecil dari ttabel atau probabilitas lebih besar dari 0,05; maka Ho diterima, yang berarti bahwa tidak berpengaruh signifikan terhadap dividen indeks JII periode 2010-2014. Sedangkan ROA (X2) diperoleh nilai thitung sebesar 3,127 dengan probabilitas 0,026. Oleh karena nilai thitung lebih besar dari ttabel atau probabilitas 0,026 lebih kecil dari 0,05; maka Ho ditolak, yang berarti bahwa variabel return on asset berpengaruh signifikan terhadap dividen indeks JII periode 2010-2014.

Edukasi Pajak Pada Usaha Angkringan dan Warkop di Kecamatan Cikarang Pusat Tikaromah, Oom; Yuningsih, Nining; Prasetyo, Bayu; Sahirah, Anisa Maulidatus; Ardiyan, Ardiyan
Jurnal Pengabdian Pelitabangsa Vol. 5 No. 01 (2024): Jurnal Pengabdian Pelitabangsa - April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jabmas.v5i01.5065

Cikarang Pusat sub-district is one of the areas with economic growth driven by the presence of small and medium enterprises, including Angkringan and Warkop businesses. However, business actors' understanding of tax obligations is still shallow. This activity aims to provide tax education to partners to increase their tax awareness and compliance. The method used includes an initial survey to identify the level of understanding and educational needs, and implementation is carried out through direct assistance in the field. The results of the activity showed a significant increase in business owners' awareness and understanding of taxation knowledge after participating in the education programme. Before the programme, partners had an average knowledge of 45% regarding taxation, while after the programme, this figure increased to 85%. Continued education and support from the government and related organisations are needed to ensure the sustainability and positive impact of this programme.

TRANSFORMING STUDENT INTO ENTREPRENEURS: THE ROLE OF ENTREPRENEURSHIP EDUCATION AND E-COMMERCE Harisandi, Prasetyo; Nurhidayah, Rika; Yusriani, Sri; Yuningsih, Nining; Tikaromah, Oom; Sarjaya, Sarjaya
Finansha: Journal of Sharia Financial Management Vol 5, No 2 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i2.40685

This study investigates the impact of entrepreneurship education and e-commerce utilization on students' entrepreneurial interest at Pelita Bangsa University within the digital era. Using a quantitative approach and a survey method, data were collected from 100 students who had completed entrepreneurship courses and had experience utilizing e-commerce platforms. The results, analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS), indicate that entrepreneurship education significantly fosters a creative mindset and enhances entrepreneurial motivation. Simultaneously, e-commerce proficiency facilitates market accessibility, thereby increasing students' inclination toward digital entrepreneurship. These findings emphasize the critical interplay between entrepreneurship education and e-commerce in shaping entrepreneurial aspirations. The study contributes to the literature by providing actionable insights for educational institutions to design more robust entrepreneurship curricula and e-commerce training programs, ultimately fostering a generation of skilled digital entrepreneurs in Indonesia.

Technology Acceptance Model dalam Mendorong Intention to use pada Sistem Informasi Akuntansi Tikaromah, Oom; Nurjanah, Nurjanah; Yahya, Adibah; Hidayat, Taufik
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2278

This study aims to analyse the factors that influence the intention to use the Accounting Information System (AIS) in Indonesian construction companies using the Technology Acceptance Model (TAM). The research method used is quantitative involving 47 respondents who are employees involved in financial records. Data were collected through a questionnaire that measured perceptions of ease of use, usefulness, and attitudes towards the use of AIS. The results of the analysis show that perceived ease of use and attitude towards using have a positive and significant effect on intention to use, while perceived usefulness does not show a significant effect. These findings indicate that ease of use and positive attitude towards technology are key factors in encouraging the intention to use AIS. This research provides insights for companies in designing more effective technology adoption strategies, focusing on improving ease of use and developing positive attitudes among employees.

Pemanfaatan Limbah Industri Tidak Berbahaya Menjadi Pupuk Organik Cair melalui Pemberdayaan Petani Lokal di PT. Siklus Mutiara Nusantara Harisandi, Prasetyo; Yahya, Adibah; Rahmiati, Filda; Tikaromah, Oom; Zaky, Yazid Ilham
Samakta: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): [ONLINE FIRST] Samakta: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/samakta.v2i2.215

Program pengabdian ini bertujuan untuk memberdayakan masyarakat dan staf PT. Siklus Mutiara Nusantara dalam mengolah limbah organik menjadi pupuk cair melalui pendekatan Participatory Action Research (PAR). Kegiatan ini meliputi pelatihan teknologi biofermentasi, strategi pemasaran digital, dan pemetaan jaringan distribusi, dengan dukungan aktif dari mahasiswa dalam implementasi Merdeka Belajar Kampus Merdeka (MBKM). Hasilnya menunjukkan peningkatan pemahaman peserta sebesar 75%, peningkatan efisiensi produksi sebesar 35%, serta lonjakan permintaan pupuk organik hingga 40% dalam tiga bulan pertama. Penerapan strategi digital juga meningkatkan interaksi pemasaran sebesar 60%, sementara 40% petani lokal mulai mengadopsi teknologi biofermentasi secara mandiri. Meskipun program ini menghadapi kendala dalam literasi digital, kapasitas produksi, dan perizinan usaha, pendampingan berbasis komunitas diharapkan dapat menjamin keberlanjutan program. Dengan kolaborasi antara industri, akademisi, dan masyarakat, model ini berpotensi direplikasi sebagai solusi inovatif dalam pengelolaan limbah industri yang ramah lingkungan.

OPTIMALISASI POTENSI UMKM MELALUI PENDAMPINGAN DALAM PENGEMBANGAN PRODUK DAN MANAJEMEN USAHA BAKSO MALANG Oom Tikaromah; Sumarsid Sumarsid; Dede Puspa Pujia; Adibah Yahya; Dhebora Aldha Hutama
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41485

Kegiatan pengabdian kepada masyarakat yang dilakukan berfokus pada pengembangan produk usaha dan edukasi perpajakan bagi pelaku UMKM Bakso Malang. Meskipun UMKM memiliki potensi besar dalam perekonomian Indonesia, kontribusi mereka terhadap penerimaan pajak masih rendah. Melalui program ini, tim melakukan sosialisasi, pelatihan, dan pendampingan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam pengelolaan keuangan, perpajakan, dan pemasaran. Hasil monitoring menunjukkan bahwa mitra berhasil mengimplementasikan pelatihan yang diberikan, seperti pembuatan logo usaha dan penggunaan aplikasi keuangan. Evaluasi menunjukkan ketercapaian 100% dalam bidang keuangan dan pemasaran, serta 80% dalam bidang produksi. Program ini tidak hanya meningkatkan kualitas produk dan daya saing usaha, tetapi juga membangun kesadaran akan pentingnya perencanaan usaha dan kewajiban perpajakan. Dengan demikian, kegiatan ini diharapkan dapat memberikan dampak positif yang berkelanjutan bagi pelaku UMKM di daerah tersebut.

PEMAHAMAN LITERASI KEUANGAN UNTUK SISWA MADRASAH ALIYAH (MA) NIHAYATUL AMAL SERANG Oom Tikaromah; Adibah Yahya; Rina Nurjanah; Joni Heruwanto; Ridwan Muhsoni
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.43655

Kegiatan pengabdian kepada masyarakat yang berfokus pada edukasi pengelolaan keuangan untuk siswa Madrasah Aliyah (MA) Nihayatul Amal Serang bertujuan untuk meningkatkan literasi keuangan di kalangan remaja. Metode pelaksanaan meliputi tahap persiapan, tahap pelaksanaan dan tahap akhir dimana siswa diperkenalkan pada konsep dasar pengelolaan uang, produk keuangan, investasi, serta manajemen hutang dan kredit. Hasil kegiatan menunjukkan bahwa tingkat pemahaman siswa atas literasi keuangan cukup tinggi yaitu sebesar 80% dibandingkan sebelum kegiatan dilaksanakan. Dengan menggunakan metode interaktif seperti simulasi dan permainan edukatif, siswa diharapkan dapat memahami dan menerapkan prinsip-prinsip pengelolaan keuangan dalam kehidupan sehari-hari

PENDAMPINGAN KLASIFIKASI DAN PENYIAPAN BIAYA PRODUKSI SEBAGAI STRATEGI PENINGKATAN EFISIENSI OPERASIONAL USAHA Nurjanah, Rina; Tikaromah, Oom; Yuliani, Reva; Purnama, Mega Lenita; Amalia, Fitria
Jurnal Abdimas Musi Charitas Vol. 9 No. 1 (2025): Jurnal Abdimas Musi Charitas Volume 9, Nomor 1, Juni 2025
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v9i1.1423

Purpose: This community engagement program aimed to enhance the capacity of micro, small, and medium enterprises (MSMEs), particularly in the food sector, in understanding cost classification and systematically preparing production cost estimates. The intervention was intended to address efficiency-related challenges in production management, which are commonly faced by small-scale businesses. Design/Methodology/Approach: The program was implemented through several phases, including initial socialization, technical training, the application of simple technologies, intensive mentoring, and final evaluation. Each phase was designed to provide business partners with both conceptual understanding and practical skills in applying cost classification and production management principles. Findings: The results revealed a significant improvement in participants’ comprehension of cost structures and production management. MSME actors demonstrated greater accuracy and structure in classifying cost components, which directly contributed to enhanced operational efficiency and more informed business decision-making. Practical Implications: The program produced tangible outcomes by equipping participants with the ability to independently prepare production cost reports and income statements. The training and mentoring strengthened their financial management readiness in a more professional and sustainable manner. Originality/Value: This initiative offers an applicable and replicable approach to empowering MSMEs through strengthened financial and managerial literacy. The knowledge gained is expected to serve as a strategic asset in improving operational efficiency and competitiveness amid an increasingly dynamic market environment.

TRANSFORMING STUDENT INTO ENTREPRENEURS: THE ROLE OF ENTREPRENEURSHIP EDUCATION AND E-COMMERCE Harisandi, Prasetyo; Nurhidayah, Rika; Yusriani, Sri; Yuningsih, Nining; Tikaromah, Oom; Sarjaya, Sarjaya
Finansha: Journal of Sharia Financial Management Vol. 5 No. 2 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i2.40685

This study investigates the impact of entrepreneurship education and e-commerce utilization on students' entrepreneurial interest at Pelita Bangsa University within the digital era. Using a quantitative approach and a survey method, data were collected from 100 students who had completed entrepreneurship courses and had experience utilizing e-commerce platforms. The results, analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS), indicate that entrepreneurship education significantly fosters a creative mindset and enhances entrepreneurial motivation. Simultaneously, e-commerce proficiency facilitates market accessibility, thereby increasing students' inclination toward digital entrepreneurship. These findings emphasize the critical interplay between entrepreneurship education and e-commerce in shaping entrepreneurial aspirations. The study contributes to the literature by providing actionable insights for educational institutions to design more robust entrepreneurship curricula and e-commerce training programs, ultimately fostering a generation of skilled digital entrepreneurs in Indonesia.

Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024) Hidayat, Taufik; Yahya, Adibah; Ayuningtyas, Eka Avianti; Tikaromah, Oom
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2774

This study analyzes how Good Corporate Governance (GCG), specifically through the audit committee, capital structure (DER), profitability (ROE), and firm size, influences firm value within Indonesia's property and real estate sector. By examining secondary data from companies' annual reports between 2013 and 2024 using panel data regression, and sample selection using purposive sampling. The findings indicate that the audit committee does not significantly influence firm value, suggesting its role is more supervisory than directly strategic in value creation. Conversely, capital structure (DER) shows a positive effect on firm value, implying that efficient debt utilization can enhance shareholder returns. Profitability (ROE) also positively impacts firm value, confirming that strong financial performance and operational efficiency boost investor confidence. Interestingly, firm size negatively affects firm value, possibly due to operational complexities and inefficiencies often associated with larger corporations. These insights offer valuable guidance for investors and management in understanding the determinants of firm value in this sector.

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