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Penerapan Nilai-Nilai Islam pada Pembelajaran (Studi Deskriptif Pembelajaran IPS di SMP PGII 1 Bandung) Ridwan Abdullah; Syahidin Syahidin; A Toto Suryana
Taklim : Jurnal Pendidikan Agama Islam Vol 17, No 2 (2019)
Publisher : Universitas Pendidikan Indonesia

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Abstract

Pengaruh Kebijakan Utang, Profitabilitas, dan Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Energi yang Tercatat dalam Jakarta Islamic Index (JII) Periode 2010 – 2022 Ridwan Abdullah; Nurdin
Bandung Conference Series: Business and Management Vol. 3 No. 2 (2023): Bandung Conference Series Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v3i2.8978

Abstract

Abstract. One of the main goals of the company is to maximize the value of their company. This objective can be achieved by carrying out all financial management functions through policies and decisions made by management. The impact of increasing the value of the company itself is increasing the prosperity of the owner or shareholder. Several factors that can affect the value of the company include debt policy, profitability, and dividend policy. This study aims to examine the effect of debt policy, profitability, and dividend policy on firm value in energy companies listed in the Jakarta Islamic index (JII) for the 2010-2022 period. Based on the purposive sampling method, the total sample in this study was 8 companies with a 13-year research period. The type of data used in this study is secondary data, namely the company's financial statements. Data analysis in this study used panel data regression using statistical software EViews 12 Student Version. The results of the study show that debt policy, profitability, and dividend policy variables simultaneously influence firm value. Then partially profitability has a positive effect on firm value, while debt policy and dividend policy partially have no effect on firm value. Abstrak. Salah satu tujuan utama dari perusahaan adalah memaksimalkan nilai perusahaan mereka. Tujuan tersebut dapat dicapai dengan melaksanakan seluruh fungsi manajemen keuangan melalui kebijakan dan keputusan yang diambil oleh manajemen. Dampak dari peningkatan nilai perusahaan sendiri yaitu meningkatnya kemakmuran pemilik atau pemegang saham. Beberapa faktor yang dapat mempengaruhi nilai perusahaan diantaranya adalah kebijakan utang, profitabilitas, dan kebijakan dividen. Penelitian ini bertujuan untuk menguji pengaruh kebijakan utang, profitabilitas, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan energi yang tercatat dalam Jakarta Islamic index (JII) periode 2010-2022. Berdasarkan metode puposive sampling total sampel pada penelitian ini adalah 8 perusahaan dengan 13 tahun periode penelitian. Jenis data yang digunakan dalam penelitian ini adalah data sekunder, yaitu laporan keuangan perusahaan. Analisis data pada penelitian ini menggunakan Regresi data panel dengan menggunakan software statistik EViews 12 Student Version. Hasil penelitian menunjukkan jika variabel kebijakan utang, profitabilitas, dan kebijakan dividen berpengaruh secara simultan terhadap nilai perusahaan. Kemudian secara parsial profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan kebijakan utang dan kebijakan dividen secara parsial tidak berpengaruh terhadap nilai perusahaan.
Transformasi Manajemen Keuangan Sekolah di Era Digital: Kajian Literatur terhadap Efektivitas, Transparansi, dan Akuntabilitas Pengelolaan Dana Pendidikan di Indonesia: Penelitian Lena Rusmiyati; Ridwan Abdullah; Siti Zulaikha; Muh. Takdir
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1428

Abstract

This study aims to conduct a systematic review of various scientific literature that discusses the application of information technology in strengthening financial governance in educational institutions in Indonesia. The method used is a literature study with a qualitative descriptive approach, which analyzes 15 national and international scientific articles published between 2019 and 2025. The results of the study show that the application of digital financial systems, such as ARKAS, SIMUTU, and blockchain technology, has been proven to increase efficiency in the budget planning and reporting process, strengthen public transparency, and encourage accountability based on evaluation and community participation. However, digitalization also faces various challenges, such as limited infrastructure, digital literacy of financial managers, and data security. Therefore, collaboration between the government, schools, and the private sector, as well as adaptive regulations are needed to build an inclusive, safe, and sustainable education financial system. This study recommends strengthening human resource capacity and integrating digital systems into school financial policies as the main strategy to support the quality of national education.