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All Journal PRISMA FISIKA Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Hospitality dan Manajemen Jasa Jurnal Akuntansi STIE Muhammadiyah Palopo Al-Ta'dib: Jurnal Kajian Ilmu Kependidikan EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ilmu Kedokteran dan Kesehatan Care : Jurnal Ilmiah Ilmu Kesehatan Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan Journal of Contemporary Accounting Edukasia : Jurnal Pendidikan Performance : Jurnal Bisnis dan Akuntansi Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Kesehatan Masyarakat : Media Komunikasi Komunitas Kesehatan Masyarakat Jurnal Stamina Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kesehatan Tambusai Journal of Food Technology and Health Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Premium: Insurance Business Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) International Journal Of Economics Social And Technology Journal of Social Science Journal of Language and Literature Studies MEDICORDHIF Jurnal Rekam Medis Cendikia: Jurnal Pendidikan dan Pengajaran Educational Studies: Conference Series West Science Social and Humanities Studies Jurnal Bahusacca Jurnal Sains Sistem Informasi Retensi Insan Cita Bongaya Research Journal Merpsy Journal Journal of Marketing Management and Innovative Business Review
Meliana Meliana
Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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The influence of free cash flow, capital structure, investment opportunities, and company growth on dividend policy Sawal, Nuning Safitri M.; Ohorella, Rizki Wahyu Utami; Meliana, Meliana
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art7

Abstract

This study examines the influence of free cash flow, capital structure, investment opportunities, and firm growth on dividend policy among mining companies listed on the Indonesia Stock Exchange (IDX) over the observation period. The research applies multiple regression analysis based on secondary data derived from financial statements and annual reports. The findings reveal that free cash flow, capital structure, and firm growth do not have a significant impact on dividend policy. In contrast, investment opportunities show a positive and meaningful effect on dividend decisions. Collectively, these variables are found to influence dividend policy, although the model explains only a limited portion of its variation, indicating that other factors beyond the scope of this study also play a role. The results suggest that investment opportunities serve as an important consideration for management in determining dividend policy, while free cash flow, capital structure, and firm growth are not the primary determinants.
Risk Management Practices Among Campus-Based MSMEs: A Qualitative Study at FEB Khairun University Indra Santoso, Septy; Meliana, Meliana; Syahdan, Rinto; Debeturu, Gisela S.; Buamona, Salwa Shobiha; Muhlis, Widyawati; Ruumbia, Chantika Alya; Ali, Sarmina; Fahrudin, Fitri; Arvaji, Jul; Putri, Livi Meiga
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.418

Abstract

This study aims to explore the implementation of business risk management among Micro, Small, and Medium Enterprises (MSMEs) operating within the campus environment of Khairun University, particularly at the Faculty of Economics and Business in Ternate City. Although numerous studies have discussed risk management in MSMEs, most focus on large-scale businesses or urban commercial settings. Only a few have examined campus-based MSMEs, which operate under distinctive institutional and market constraints. This research fills that gap by investigating how MSME actors in a university setting identify, analyze, and respond to business risks. A descriptive qualitative approach was employed, using in-depth interviews and participatory observation as data collection techniques. The unit of analysis in this study consists of three culinary MSME owners operating within the canteen area of the Faculty of Economics and Business, Khairun University. The informants were selected purposively based on their active involvement in daily business management and risk-handling practices. The findings reveal that effective risk management contributes positively to business sustainability, particularly in strategic decision-making and financial control. The scientific contribution (novelty) of this study lies in its focus on campus-based MSMEs, a context rarely explored in previous risk management literature. The study expands theoretical understanding of how the campus business environment—with its limited market scope and dependence on academic communities—shapes MSME risk management behavior. Furthermore, it provides a conceptual foundation for developing adaptive training and mentoring models to strengthen risk preparedness among MSMEs operating in higher education environments.
Peran Mediasi Kinerja Lingkungan dalam Pengaruh Akuntansi Hijau terhadap Kinerja Keuangan Perusahaan Idriani, Puput; Meliana, Meliana; Darwis, Herman
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.854

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi hijau terhadap kinerja keuangan dengan kinerja lingkungan sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keuangan, serta data penilaian kinerja lingkungan. Sampel penelitian terdiri dari 50 perusahaan manufaktur yang dipilih menggunakan teknik purposive sampling sehingga diperoleh 250 observasi data panel. Analisis data dilakukan menggunakan regresi data panel dan analisis jalur dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa akuntansi hijau berpengaruh positif dan signifikan terhadap kinerja lingkungan. Namun, akuntansi hijau tidak berpengaruh signifikan terhadap kinerja keuangan. Kinerja lingkungan terbukti berpengaruh negatif dan signifikan terhadap kinerja keuangan. Selain itu, kinerja lingkungan tidak mampu memediasi pengaruh akuntansi hijau terhadap kinerja keuangan. Temuan ini memberikan kontribusi empiris dalam literatur akuntansi keberlanjutan dengan menunjukkan bahwa penerapan akuntansi hijau pada perusahaan manufaktur di Indonesia masih lebih berorientasi pada pemenuhan regulasi dibandingkan sebagai strategi peningkatan kinerja keuangan perusahaan
PENGARUH PENDIDIKAN KESEHATAN TERHADAP PENGETAHUAN TENTANG KESEHATAN GIGI PADA SISWA DI SD KARTIKA XX-10 KOTA KENDARI TAHUN 2015 Nurlila, Ratna Umi; La Fua, Jumarddin; Meliana, Meliana
Al-TA'DIB: Jurnal Kajian Ilmu Kependidikan Vol. 9 No. 1 (2016)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/atdb.v9i1.504

Abstract

Pendidikan   kesehatan   adalah   kegiatan  pendidikan  yang  dilakukan dengan    cara    menyebarkan    pesan,    menanamkan    keyakinan,    sehinggamasyarakat  tidak  saja  sadar,  tahu  dan  mengerti,  tetapi juga  mau  dan  bisa melakukan suatu anjuran yang ada hubungannya dengan kesehatan. Hasil wawancara   yang   dilakukan   pada   20   orang   siswa   kelas   4,   14   orang diantaranya   memiliki  pengetahuan   yang   kurang   tentang   kesehatan  gigi  , didapatkan  hasilbahwa  20  siswa  mengatakan belum tahu cara menyikat gigi yang baik  dan benar, 17 siswa   tidak pernah menyikat   gigi   sebelum   tidur malam  serta  menyikat  gigi  hanya  saat  pagi  dan  sore  hari  ketika  mandi. Tujuan    penelitian    ini   adalah    untuk    mengetahui   pengaruh    pendidikan kesehatan   terhadap   perubahan   pengetahuan  tentang  kesehatan  gigi  pada siswa kelas4  di Sekolah Dasar Kartika XX-10 kota Kendari.Jenis penelitian yang  digunakan  adalah  penelitian  Pre  Experimen dengan desain  one group pretest-posttest.   Populasi  penelitian   adalah   berjumlah   73   orang  dengan teknik  penarikan  sampel simple random sampling dengan Jumlah sampel 37 orang.   Metode   analisis   menggunakan   Uji   statistik   paired   t-test.Hasil penelitian   menunjukkan   bahwa   pengetahuan   siswa  sebelum  dan  sesudah diberi pendidikan  kesehatan  terjadi peningkatan.  Hasil tersebut dapat dilihat dari nilai uji statistik dimana thit (20,211) >ttab (2,028) dengan nilai p value=    0,000    <    ɑ   0,05   yang   menunjukkan   perbedaan   yang   signifikan. Berdasarkan   hasil   penelitian   dapat   disimpulkan   bahwa   ada   pengaruh pendidikan  kesehatan  terhadap   pengetahuan  tentang  kesehatan  gigi  pada siswa kelas 4 SD.. Kata Kunci : Pendidikan  Kesehatan, Pengetahuan,  Kesehatan Gigi
The Effectiveness of the Colorful Balls Run Games Model on Improving the Short-Distance Running Learning Outcomes of Phase C Elementary School Students Raibowo, Septian; Hadi, Fadhlil; Aldino, Aldino; Meliana, Meliana
STAMINA Vol 9 No 1 (2026): Journal of Stamina
Publisher : DEPARTEMEN KESEHATAN DAN REKREASI FAKULTAS ILMU KEOLAHRAGAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jst.v9i1.1306

Abstract

This study aimed to develop and examine the effectiveness of the Colorful Balls Run Games learning model in improving short-distance running skills among Phase C students at SDN 106 Kota Bengkulu. The research employed a Research and Development (R&D) approach consisting of four main stages: preliminary study, model design, limited trial, and product revision. The participants were 24 elementary students (13 boys and 11 girls). A one-group pretest–posttest design was applied using a 40-meter sprint test, observation sheets, and teacher evaluations as instruments. The findings indicated a significant improvement in sprint performance, with the average running time decreasing from 10.27 seconds to 9.35 seconds (p < 0.05). Additionally, students’ motivation and active participation increased from 63% to 91%. The Colorful Balls Run Games model effectively created an enjoyable learning atmosphere, fostered enthusiasm, and enhanced students’ fundamental motor skills. This model can be recommended as an innovative instructional approach for short-distance running lessons in elementary physical education
Co-Authors agustin, isnaini nuzula Agustina, Fauziah Riyanti Aidnilla, Fitriana Aldino, Aldino Ali, Sarmina Angeline angeline Angga Sulistiono Ansar, Resmiyati Ariyanto, Hepy Hefri Arvaji, Jul Aryani, Famela Dwi Asifa Asri Aulia, Maya Difa Buamona, Salwa Shobiha Budi Setiadi Budi Setiawan Cahya, Wulan Caroline Caroline Darmayanti, Tessa Eka Darwis, Herman Debeturu, Gisela S. Elya Febrita Erlin Erlin Erni Erni Fahlevi, Renza Fahrudin, Fitri Fala, Dwi Yana Amalia Sari Fitri, Ica Gayatri, Maria Hadi, Fadhlil Hamna, Hamna Hasanah, Syafaatul Hendian, Feriana Ina Hesti Mustika Ati Idriani, Puput Indah, Wirda Indra Santoso, Septy Intan Nurul Azni Jaslyn, Jaslyn Jumarddin La Fua, Jumarddin Kemenangenta PA, Imanuel Kurniawan, Pramudya Latukau, Nurlina Alifka Lily Purwianti Lim, Irene Maggie, Maggie Mardhiyah, Najla Ainal Maujud, Abd Haris Melodya, Deslyn Mislinawati, Mislinawati Muhlis, Widyawati Muin, Agus Alim Mustakim Mustakim Nainggolan, Benny Rojeston Marnaek Nanda, Reski Nariyati, Atik Yuli Nurul Lailatul Khusniyah Ohorella, Rizki Wahyu Utami Palionamo, Rafael James Pangaribuan, Christian Haposan Patade, Agnes Erlita Distriani Putra, Edy Yulianto Putri, Livi Meiga Rahayu, Vitria Puri Rahmat, Nurhidayati Rahmatika, Aufilana Ratna Umi Nurlila Riona Sanjaya Rofika, Ayu Rudy Latuperissa Ruumbia, Chantika Alya Sabariman, Mohammad Sagala, Zuraida Sampo, Ilka Silviana Saputri Sampurno, Mukhsin Budi Santoso, Septy Indra Saputri, Indriana Eka Sawal, Nuning Safitri M. Selvia, Resti Septian Raibowo Sisca Cletus Lamatokan Situmorang, Dokman Marulitua Soni Ariawan Sopiah, Sopiah Sribuarti, Kriyansyah Sua, Andi Tenri Sudarman Sudarman Suhardjo, Iwan Susmini, Susmini Sutisna, Muhammad Sutriningsih Sutriningsih Suwito Suwito Suwondo Suwondo Syahdan, Rinto Syamsurizal - - Taufiq, Andi Muh. Thendean, Celine Kristalia Tintien Koerniawati Tursinawati Tursinawati, Tursinawati Vidya Urbaningrum Urbaningrum Vionalita, Gisely Yananda, Yeni