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All Journal Jurnal Dinamika Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat
Sandra Wijaya
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Kristen Surakarta, Indonesia Jalan R.W. Monginsidi No. 36-38. Kota Surakarta, Jawa Tengah, Indonesia 57134
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEBIJAKAN DEVIDEN TERHADAP KINERJA KEUANGAN: RASIO AKTIVITAS SEBAGAI VARIABEL MODERATING Nany, Magdalena; Wijaya, Sandra
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1906

Abstract

Pembagian dividen yang lebih rendah akan meningkatkan laba yang ditahan. Tapi aset yang lebih tinggi tidak akan meningkatkan kinerja keuangan kecuali aset dikelola dengan baik. Tujuan dari penelitian ini adalah untuk menguji dampak perubahan rasio aktivitas pada hubungan antara perubahan kebijakan dividen dan perubahan kinerja keuangan. Lima puluh sembilan perusahaan yang terdaftar di Bursa Efek Jakarta pada akhir tahun 2004 dan yang sudah mendistribusikan dividennya untuk tahun 2004 dan 2005, dianalisis dengan uji residu. Hasil penelitian menunjukkan bahwa aktivitas rasio perubahan tidak berdampak pada hubungan antara perubahan kebijakan dividen dan perubahan kinerja keuangan. AbstractLower dividend distribution will increase retained earnings. However higher assets will not increase the financial performance unless the assets are well managed. The objective of this research is to examine the impact of activity ratio changes on the correlation between dividend policy changes and financial performance changes. Fifty nine companies listed at Jakarta Stock Exchange at the end of 2004 and have distributed their dividends for 2004 and 2005, were analyzed by residual test. The results show that activity ratio changes have no impact on the association between dividend policy changes and financial performance changes.Keywords: dividend distribution; dividend policy; activity ratio; financial performance
Food Security for Stunting Prevention with Hydroponic Plant Cultivation in the Tumbang Miri Village Layang, Samuel; Lailiyah, Binti Nur; Ishudi, Patrisio Chrisbudhi; Oktavia, Ruth Bela; Wulandari, Lala Aprilia; Cahyanti, Meiliana; Wijaya, Sandra; Kadmaer, Kelvin Bryan Pedro; Hasibuan, Tangkas; Agustinus, Nicolas; Safitri, Nafa Riani; Panjung, Edsra; Br Girsang, Hesa Ogina; Prasetyo, Aditya; Yupita; Febiolasari, Santi Dwi
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.9940

Abstract

Tumbang Miri Village, Gunung Mas Regency has nutritional problems in the community that can cause stunting. Stunting is a growth disorder in toddlers such as body size that is not by their age. One of the solutions offered as an effort to prevent stunting is education about hydroponics to improve family nutrition while increasing family food security. The applied hydroponics is hydroponics with a Wick system. The purpose of this activity is to provide food education to the public as part of stunting prevention efforts and to add insight to the community regarding hydroponics. The method used in this counseling is the lecture method, discussion, question and answer, and the practice of hydroponic planting directly to the community. The impact of this counseling not only adds to the public's insight but also directly teaches the community about the use of plastic waste that can be used as a planting medium
Co-Authors Agustinus, Nicolas Br Girsang, Hesa Ogina Cahyanti, Meiliana Febiolasari, Santi Dwi Hasibuan, Tangkas Ishudi, Patrisio Chrisbudhi Kadmaer, Kelvin Bryan Pedro Lailiyah, Binti Nur Magdalena Nany Oktavia, Ruth Bela Panjung, Edsra Prasetyo, Aditya Safitri, Nafa Riani Samuel Layang Wulandari, Lala Aprilia Yupita