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Pengaruh Free cash flow Dan Pertumbuhan Perusahaan Terhadap Kebijkaan Dividen Dengan Good corporate governance Sebagai Variabel Moderasi Fitriya Anjelina; Aranta Prista Dilasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6284

Abstract

The purpose of this study is to determine the effect of FCF and company growth on dividend policy and to determine whether GCG can moderate the relationship between free cash flow and company growth variables on dividend policy. The data analysis methods used in this study are multiple linear regression and moderated regression analysis (MRA). The population in this study was 92 property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The results show that FCF, company growth, and GCG have a positive effect on dividend policy. Meanwhile GCG  as a moderating variable is proven to be significantly negative and able to moderate the effect of free cash flow and company growth on dividend policy.
Pemberdayaan Kelompok Wanita Nasyiatul Aisyiah melalui Pelatihan Diversifikasi Olahan Jamu Kunyit Asam Irma Indira; Aranta Prista Dilasari; Mesra Berlyn Hakim; Agustinus Salukh; Heti Nur Aini
Jurnal Pengabdian Masyarakat Kesosi Vol. 9 No. 2 (2026): Juli: Jurnal Abdimas KESOSI
Publisher : Sekolah Tinggi Ilmu Kesehatan Kesetiakawanan Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/abdimas.v9i2.597

Abstract

This community service activity aimed to empower the Nasyiatul ‘Aisyiyah women’s group by improving their knowledge and skills in diversifying turmeric tamarind herbal drink products. The activity was conducted on June 7, 2026, in Tumenggungan Baru, Lamongan, and was attended by 25 members of Nasyiatul ‘Aisyiyah. A participatory approach was employed through preliminary coordination, material presentation, interactive discussions, demonstrations, hands-on practice, monitoring, and evaluation. The participants received explanations regarding the functions of the ingredients, hygienic processing, measurement standardization, product diversification, and opportunities for developing household-based businesses. During the practical session, the participants prepared the ingredients, cut and blended the turmeric, filtered the blended mixture, cooked the herbal drink, and evaluated the taste, aroma, color, and consistency of the product. The results showed that the participants actively participated in all stages of the training and gained practical experience in producing turmeric tamarind herbal drinks using simple household equipment. The participants also understood that product quality was influenced by hygiene, accurate ingredient composition, processing techniques, storage methods, and formulation consistency. The activity created opportunities for product development in the form of ready-to-drink beverages, concentrated products, and flavor variations using lemongrass or lime. Overall, the training strengthened the participants’ productive capacity and provided an initial foundation for developing a community based herbal beverage business.