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All Journal SENTRALISASI Gorontalo Accounting Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Lalu Muhammad Syahril Majidi
Universitas Nahdlatul Ulama Surabaya, Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Mathematics Nursing Public Health Social Sciences Other

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THE EFFECT OF DEBT POLICY ON COMPANY VALUE WITH DIVIDEND POLICY AS INTERVENING VARIABLE Lalu Muhammad Syahril Majidi; Endah Tri Wahyuningtyas; Muis Murtadho
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.1846

Abstract

In carrying out its activity, company requires capital since capital is a crucial element in a company. To gain such capital, company can apply several approaches such as issuing shares or by way of indebtedness to a third party. Those two strategies would bring consequences in form of dividend that is given to the stakeholder on the return of investment that has been invested. The purpose of this study is to test whether the company’s debt policy has an impact on the value of the company with the dividend policy as the intervening variable. This research method uses a quantitative approach while the data analysis used is path analysis to measure the effect of debt policy on dividend policy and its effect on company value. The results showed that the company's debt policy negatively affects the company's dividend policy, the debt policy has a positive impact on increasing the company's value and the dividend policy has a positive and significant effect on the company's value.
Pelatihan Teknologi Pemasaran Sebagai Upaya Peningkatan Kompetensi Lalu Muhammad Syahril Majidi; Heni Agustina; Ninnasi Muttaqiin; Rizki Amalia Elfita
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS NAHDLATUL ULAMA SURABAYA Vol. 2 No. 1 (2022): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : BERKARYA DAN MENGABDI
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v2i1.1011

Abstract

Adanya perubahan daya beli konsumen membuat pengusaha lebih berusaha dalam mencari solusi sehingga usahanya tetap dapat beroperasi. Sehingga pengelola usaha perlu mempelajari lebih dalam terkait ilmu pemasaran berbasis manual maupun berbasis teknologi. Dari kegiatan pelatihan ditemukan peningkatan kemampuan pengusaha dalam menggunakan pemasaran berbasis teknologi. Metode yang digunakan pada kegiatan pengabdian kepada masyarakat ini adalah memberi penyuluhan dan pemahaman terkait strategi pemasaran. Hasil utama yang ingin dicapai pada kegiatan pengabdian masyarakat Fakultas Ekonomi Bisnis dan Teknologi Digital Universitas Nahdlatul Ulama Surabaya yaitu pegawai bengkel las hadi jaya mampu membuat dan melaksanakan car acara dalam mempromosikan produk mereka baik secara offline maupun online.
Pelatihan Dasar Akuntansi Digital: Menyiapkan Generasi Muda Menghadapi Transformasi Profesi Akuntan Endah Tri Wahyuningtyas; Lalu Muhammad Syahril Majidi; Salamatul Insan Suhari; M. Fahri; Alfi Lailatul Fitriyah
INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2025): INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Publisher : Kilau Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60041/integratif.v3i1.214

Abstract

This community service activity is carried out to increase knowledge about the basic basics of accounting that must be understood for prospective accountants in MA Muallimien Darul Ittihad Madura students. Therefore, the delivery of material related to the basis of accounting is made with a method that is easy to understand. In addition, students are also given a pre-test and pro-test to determine the comparison between knowledge before assistance and increased knowledge after this activity is carried out. This assistance began with material presentation activities and continued with discussion sessions. The increase in the results of the pre-test and post-test comparison of this assistance can be said that this activity has a positive impact on MA Muallimien Darul Ittihad Madura students.
Analisis Intensitas Modal, Biaya Utang, Dan Komisaris Independen Pada Agresivitas Pajak Arianti, Baiq Fitri; Majidi, Lalu Muhammad Syahril
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2371

Abstract

The study aims to test and analyze the effect of capital intensity, debt costs, and independent commissioners as independent variables, on Tax Aggressiveness as dependent variables. This research approach uses quantitative approaches with descriptive methods. The population of 163 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The number of samples in this study amounted to 13 companies with purposive sampling methods, data that was successfully processed as many as 65 annual financial statement data. Statistical methods for data analysis using the eviews 10 application. The results of the panel's regression analysis test proved that partially, for capital intensity variables had a positive and significant effect on tax aggressiveness, the debt cost variable had a positive and insignificant effect on tax aggressiveness, while the independent commissioner variable had a negative and insignificant effect on tax aggressiveness.
Edukasi Pengelolaan Keuangan Pribadi: Mengatasi Kurangnya Pengetahuan Finansial dan Pengeluaran yang Tidak Terkontrol Endah Tri Wahyuningtyas; Lalu Muhammad Syahril Majidi; Alfi Lailatul Fitriyah
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 2 (2025): Mewujudkan Perguruan Tinggi Berdampak Melalui Integrasi Program Pengabdian dan
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perubahan gaya hidup digital yang dipengaruhi oleh prinsip YOLO dan FOMO telah menyebabkan meningkatnya perilaku konsumtif di kalangan pelajar, terutama terkait pengeluaran kecil berulang (latte factor). Rendahnya literasi keuangan menjadi penyebab utama siswa tidak memiliki pemahaman dan keterampilan dalam mengelola uang saku secara bijak. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan literasi keuangan siswa melalui pendekatan edukatif, partisipatif, dan reflektif berbasis komunitas. Keterbaruan program ini terletak pada integrasi konsep latte factor dan metode anggaran 50/30/20 ke dalam praktik pembelajaran kontekstual yang melibatkan siswa sebagai subjek aktif. Kegiatan dilaksanakan di SMAN 1 Bangsal, Kabupaten Mojokerto, melibatkan 35 siswa kelas XI. Program dilakukan dalam tiga tahap: persiapan, edukasi, dan pendampingan. Metode Participatory Action Research (PAR) diterapkan dengan instrumen pre-test dan post-test, simulasi anggaran, serta refleksi anggaran harian. Hasil utama yang diukur adalah perubahan skor literasi keuangan dan penerapan kebiasaan finansial baru. Hasil menunjukkan peningkatan skor rata-rata sebesar 25,2 poin dari pre-test ke post-test. Peningkatan tertinggi terdapat pada aspek penyusunan anggaran dan pemahaman latte factor. Selama fase pendampingan, siswa menunjukkan perubahan perilaku seperti menyusun anggaran, menabung, dan mengurangi konsumsi impulsif. Program ini memperkuat landasan empowerment theory dan community-based learning, di mana keterlibatan aktif dan refleksi personal menjadi kunci perubahan berkelanjutan. Program ini menunjukkan bahwa pendekatan edukatif yang partisipatif dan kontekstual mampu meningkatkan literasi keuangan siswa secara signifikan. Disarankan agar model ini diintegrasikan dalam kurikulum ekstrakurikuler atau program bimbingan konseling berbasis pemberdayaan komunitas.
Co-Authors Alfi Lailatul Fitriyah Arianti, Baiq Fitri Endah Tri Wahyuningtyas Heni Agustina M. Fahri Muis Murtadho Rizki Amalia Elfita Salamatul Insan Suhari