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Moderasi Kepemilikan Institusional terhadap Pengaruh Karakteristik Keuangan pada Dividen Tunai Putra, Budi Kirana; Hasnawati, Sri; Hendrawaty, Ernie
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i1.3133

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik keuangan yang meliputi profitabilitas, likuiditas, leverage, arus kas bebas, dan ukuran perusahaan terhadap kebijakan pembayaran dividen pada perusahaan manufaktur di Indonesia, dengan mempertimbangkan peran moderasi kepemilikan institusional dalam kerangka teori keagenan. Studi ini menggunakan pendekatan kuantitatif berbasis data panel dari 85 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2010–2021. Analisis dilakukan menggunakan Moderated Regression Analysis (MRA) dengan pendekatan Fixed Effect Model (FEM), serta pengujian asumsi klasik untuk memastikan validitas model. Hasil penelitian menunjukkan bahwa likuiditas dan ukuran perusahaan berpengaruh positif signifikan terhadap pembayaran dividen, sementara profitabilitas, leverage, dan arus kas bebas tidak berpengaruh signifikan. Kepemilikan institusional hanya memoderasi hubungan antara likuiditas dan ukuran perusahaan terhadap dividen, namun tidak pada variabel lainnya. Penelitian ini berkontribusi dalam memperkaya literatur terkait peran ganda kepemilikan institusional sebagai mekanisme pengawasan eksternal pada pasar berkembang, serta memperjelas kompleksitas determinan kebijakan dividen di sektor manufaktur. Implikasi kebijakan yang diusulkan mencakup pentingnya memperhatikan faktor likuiditas dan skala perusahaan dalam merancang kebijakan dividen, serta mengoptimalkan kepemilikan institusional sebagai alat mitigasi konflik keagenan. Penelitian lanjutan disarankan untuk memasukkan variabel non-keuangan dan analisis lintas sektor guna memperluas generalisasi temuan.
Pengaruh Literasi Keuangan Dan Faktor Demografi Terhadap Keputusan Pengambilan Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Kantor Cabang Bandar Jaya Kab. Lampung Tengah Himawan Nur Arifin; Ernie Hendrawaty; Ahmad Faisol
Journal Tafkirul Iqtishodiyyah Vol. 4 No. 1 (2024): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2024.v4.i1.a100

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menguji pengaruh literasi keuangan terhadap keputusan pengambilan kredit usaha rakyat (KUR) Bank Rakyat Indonesia Cabang Bandar Jaya Kab. Lampung Tengah serta mengetahui dan menguji pengaruh faktor demografi (usia, jenis kelamin, pendidikan dan pendapatan) terhadap keputusan pengambilan kredit usaha rakyat (KUR) Bank Rakyat Indonesia Cabang Bandar Jaya Kab. Lampung Tengah. Metode penelitian yang digunakan yaitu metode kuantitatif dengan alat bantu SPSS versi 25. Sampel penelitian pada penelitian ini adalah nasabah KUR Bank BRI yang berjumlah 100 responden. Hasil penelitian pada penelitian yang dilakukan yaitu Literasi Keuangan berpengaruh signifikan terhadap Keputusan Pengambilan Kredit Usaha Rakyat BRI Lampung Tengah, Faktor demografi berpengaruh signifikan terhadap Keputusan Pengambilan Kredit Usaha Rakyat BRI Lampung Tengah. Literasi Keuangan dan Faktor Demografi berpengaruh secara simultan terhadap Keputusan Pengambilan Kredit Usaha Rakyat BRI Lampung Tengah
Pelatihan Pengembangan Kewirausahaan Wanita Berbasis Potensi Lokal pada Kelurahan Sukaraja Kecamatan Teluk Betung Selatan Bandar Lampung Hendrawaty, Ernie; Ahamad, Arifin; Karim, Mirwan; Mahrinasari, Mahrinasari
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Volume 1 - No. 1 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i1.8

Abstract

Pengabdian ini bertujuan untuk meningkatkan semangat, minat kewirausahaan wanita peserta pelatihan yang diukur dari meningkatnya skor test kewirausahaan setelah mengikuti pelatihan dibandingkan dengan sebelum mengikuti pelatihan dan juga meningkatkan etos kerja, kreativitas dan inovasi, produktivitas, kemampuan membuat keputusan dan mengambil risiko, serta kerjasama yang saling menguntungkan dan dengan menerapkan etika bisnis. Kegiatan Pelatihan dilaksanakan oleh dosen FE pada tanggal 25 Oktober 2010 pada pukul 08.00-17.00. Metode pengabdian dilakukan menggunakan metode 1) transfer bahan konsep 2) success story dan 3) Diskusi 4) Konsultasi. Tim dosen pengabdian melakukan pemberian bekal pengetahuan terlebih dahulu dengan mentransfer konsep-konsep dalam melaksanakan beberapa program yang direncanakan. Kesimpulannya, Kegiatan pelatihan berhasil mengidentifikasi peserta yang memiliki jiwa kewirausahaan dan tingkat pengetahuan manajemen usaha kecil juga berhasil ditingkatkan melalui kegiatan pengabdian tersebut.
Penyuluhan Manajemen Usaha Mikro, Kecil Dan Menengah Budidaya Jamur di Kelurahan Rajabasa Kecamatan Rajabasa Kota Bandar Lampung Hendrawaty, Ernie; Andriani, Lis; Mahrinasari, Mahrinasari; Yuningsih, Yuningsih
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Volume 1 - No. 1 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i1.9

Abstract

Pengabdian ini bertujuan untuk meningkatknya pengetahuan pengusaha budidaya jamur tentang manajemen usaha mikro, kecil dan menengah khususnya pengetahuan dalam hal pengelolaan usaha mikro, kecil dan menengah budidaya jamur terkait dengan perencanaan usaha dan pengelolaan sumberdaya manusia, administrasi, distribusi produksi (pemasaran) dan keuangan; dan meningkatnya jiwa entrepreneurship bagi pengusaha budidaya jamur di Kelurahan Rajabasa Kecamatan Rajabasa Kota Bandar Lampung. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini melaluiceramahdan tanya jawab. Berdasarkan hasil pendampingan teridentifikasi niat para petani jamur untuk mengembangkan usaha berbasis jamur, seperti pengolahan jamur menjadi produk yang lebih bernilai ekonomi tinggi misalnya mengolah jamur menjadi sate jamur, jamur crispy, bakso jamur, tongseng jamur,dodol jamur dan lain-lain. Permodalan rencananya diperoleh melalui kelompok usaha bersama. Kegiatan penyuluhan berhasil mengidentifikasi peserta yang memiliki jiwa kewirausahaan dan tingkat pengetahuan manajemen usaha kecil juga berhasil ditingkatkan melalui kegiatan pengabdian tersebut.
DARI UANG TUNAI KE KLIK: PENDEKATAN MOBILE UNTUK KEUANGAN INKLUSIF Putri, Lidya Ayuni; Iqbal, Muhammad; Audrey, Relifidi; Hendrawaty, Ernie; Banuwa, Laili Fadhilla
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 22 (2026): Issue 1
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v22i1.4740

Abstract

This conceptual study examines the transformative potential of mobile banking applications in promoting financial inclusion. It highlights the transition from cash-based transactions to digital financial services and their role in expanding access to financial products and services, particularly for underserved populations in Indonesia. The study employs a literature review approach by synthesizing previous research on financial inclusion, mobile banking, and the development of digital financial systems in Indonesia. The findings indicate that mobile-based financial services have significant potential to enhance financial inclusion. Innovations such as mobile wallets, peer-to-peer payment systems, and digital lending platforms enable broader access to savings, credit, and financial protection services for unbanked and underbanked communities. However, several challenges remain, including limited digital literacy, technological infrastructure constraints, and regulatory issues that require continuous improvement. This paper contributes conceptually to the growing body of literature on digital financial inclusion and provides a foundation for future empirical research. Furthermore, the findings offer important implications for policymakers, financial institutions, and digital service providers in their efforts to expand financial access and reduce the financial inclusion gap.
The Effect ESG and Independent Commissioner On Firm Value Hendrawaty, Ernie; Febrianto, Igo
Jurnal Ekonomi Pembangunan Vol 13 No 3 (2024): Volume 13 Nomor 3 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i3.4796

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) score and the proportion of independent commissioners on firm value among companies listed in the ESG Leaders Index on the Indonesia Stock Exchange. Firm value is proxied by the Cyclically Adjusted Price Earnings Ratio (CAPE Ratio), while ESG score is measured based on Morningstar Sustainalytics ratings and independent commissioners are measured by the proportion of independent commissioners to the total board of commissioners. This study employs a quantitative approach using secondary data obtained from financial statements, sustainability reports, stock price data, index information, and other relevant sources. The sample was selected using purposive sampling and consisted of 23 companies that met the research criteria. The data were analyzed using multiple linear regression with Microsoft Excel and JASP. The results show that ESG score has a positive but statistically insignificant relationship with the CAPE Ratio. Meanwhile, independent commissioners have a negative but statistically insignificant relationship with the CAPE Ratio. These findings indicate that ESG score and independent commissioners are not yet strong determinants of firm value in the observed sample. Future research is suggested to include control, mediating, or moderating variables to provide a more comprehensive explanation of firm value
PENGARUH IMPLEMENTASI GREEN BANKING TERHADAP PROFITABILITAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Helmi Romadhon; Ernie Hendrawaty; Fajrin Satria Dwi Kesumah
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2054

Abstract

This study aims to analyze and examine the effect of green banking implementation using the Green Coin Rating (GCR) approach and Automated Teller Machines (ATM) as a form of green banking implementation in banking products and services on profitability, as measured by Return on Assets (ROA). This study also incorporates bank-specific factors, namely Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR), as well as macroeconomic factors such as inflation and Gross Domestic Product (GDP) as control variables in the banking sector listed on the Indonesia Stock Exchange during the 2021–2024 period. The population of this study consists of 47 banking companies, with 36 companies selected as samples using purposive sampling. The data were analyzed using multiple linear regression with panel data through EViews 12 software. The results show that green banking, as measured by GCR, does not have a significant effect on profitability. In addition, the number of ATMs also does not significantly affect profitability.
The Effect of CSR Expenditure on Corporate Financial Performance with Green Innovation as a Mediating Variable Tata Persada; Ernie Hendrawaty
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.913

Abstract

Corporate social responsibility is designed to provide benefits to both society and the environment. With the advancement of globalization, companies are increasingly adopting sustainability strategies or green innovation to maintain their existence and public image. One such effort includes participating in the PROPER rating program to attract stakeholder interest. This indicates that investment in CSR and green innovation serves as a strategy to achieve better profitability and competitiveness. This study’s targets is to examine the relationship among CSR expenditure affects financial performance, using green innovation as a mediating variable. A sample of every firm listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period is used in this study. This study looks at both direct and indirect effects using EVIEWS 12 software to execute path analysis. The finding show that CSR expenditure has a positive influence on corporate financial performance. Additionally, CSR expenditure does not significantly influence green innovation, thereby breaking the mediating path. Consequently, the relationship among CSR expenditure and corporate financial performance is not mediated by green innovation.
ANALISIS KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Rosa Fitri; Ernie Hendrawaty; Ahmad Faisol
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2172

Abstract

Dividend policy is a crucial decision for manufacturing companies as it must balance shareholder interests with the company’s needs for future business sustainability. This study aims to examine the effect of liquidity (CR), leverage (DER), profitability (ROE), and company size (Size) on dividend policy (DPR) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses is quantitative approach utilizing secondary data obtained from the annual reports of manufacturing companies published on the company’s official website and the IDX. The research sample includes 34 manufacturing companies selected using a purposive sampling method. The data analysis method used is panel data regression analysis using Eviews 12 software. The research findings indicate that liquidity (CR) and company size (Size) have a positive and significant effect on DPR, while leverage (DER) and profitability (ROE) do not affect dividend policy (DPR). Simultaneously, all independent variables have a significant effect on dividend policy. These results indicate that cash availability and company scale are the main factors for companies in predicting dividend receipts.
The Effect of Ownership Structure and Board Gender Diversity on Dividend Policy : (Kompas 100 Index Stocks, 2019-2023) Salsabila Sonia; Ernie Hendrawaty; Nindytia Puspitasari Dalimunthe
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 3 (2025): July: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i3.288

Abstract

Decisions regarding dividend payment policy represent a key aspect of corporate governance, closely tied to the active involvement of board members. These decisions are often shaped by the firm's ownership structure. The growing presence of women in managerial roles further emphasizes their influence in strategic decision-making, including dividend-related choices. This study investigates the impact of board size, ownership structure, and female board representation on dividend policy among companies listed in the Kompas 100 index from 2019 to 2023, grounded in agency theory and corporate governance principles. Using multiple linear regression, the research analyzes the dividend payout ratio as the dependent variable, with independent variables including managerial, family, institutional, and government ownership, along with board size and female board representation. The findings reveal that board size, ownership structure, and female board membership collectively influence dividend policy. However, individually, ownership structure shows no significant impact, while both board size and female representation exhibit a significant positive effect on dividend policy, suggesting that larger boards and greater female participation contribute positively to dividend decisions.
Co-Authors Abubakar, PhD, Adam Muhammad Adam Muhammad Abubakar, PhD Ahamad, Arifin Ahmad Faisol AHMAD FAISOL Amalia Ratna Sari Amalia Ratna Sari Amarta, Ni Wayan Della Ananda, Riri Gusnia Arivina Ratih Yulihar Taher Arpan Fadly Harahap Audrey, Relifidi Ayu Pita Winarti Ayuni Putri, Lidya Banuwa, Laili Fadhilla Cindy Melia Farahdiba Dalimunthe , Nindytia Puspitasari Desmi, Muhammad Farhan Edi Pranyoto Effendi, Dicky Rizky Ramadhan Fajrin Satria Dwi Kesumah FEBRIAN, ANGGA Febrianto, Igo Fidelys Grecia Hutabarat Hardman Satria Harsono Edwin Puspita Helmi Romadhon HERU WAHYUDI Himawan Nur Arifin Huzaimah, Raden Ayu Fiska Igo Febrianto Kamadie Sumanda Syafies Kamadie Sumanda Syafis Kamilia Syaputra Karim, Mirwan Komalasari, Agrianti Kurniasari, Florentina Laili Muslihah Lia PURNAMASARI Lidya , Lidya Ayuni Putri Lidya Ayuni Putri Lis Andriani Lis Andriani, Lis Liza Alvia Mahatma Kufepaksi Mahrinasari, Mahrinasari Mawarni, Resky Cyntia Maya Angela Natalia Mela Febrina Mohammad Bin Abdullah Mohd. Lokman Muhammad Arizal Muhammad Iqbal Muslimin Muslimin Nairobi Nindytia Puspitasari Dalimunthe Nurdiono Nurdiono Octaviana, Lisa Tyas Pranyoto, Edi Puspitasari D., Nindytia Putra, Budi Kirana Putra, Ridho Ramadhio Putri, Lidya Ayuni R. Ribhan R.A Fiska Huzaimah Revita Romadhoni Rialdi Azhar Rika Permatasari, Rika Risda Marvinita Risda Marvinita Rizani, Anisa Aulia Rosa Fitri Sakinah, Tazkiyah Salsabila Sonia Sari Indah Oktanti Sembiring Shofia Ainunnisa Siti Normah binti Awang Tuah Skolastika Elvira Emma Riyadi Sri Hasnawati Sri Hasnawati Sri Hasnawati Sri Hasnawati Sri Suningsih Sumanda Syafis, Kamadie Suningsih, Sri Susi Sarumpaet Syaharani Noer Fathia Syifa Fadiah Adlina Tata Persada Vina Medya Oktaviani Widjoyo, Stephen Suryo Willy Abdillah Winia Waziana Y.S. Soefian Nur Hidayat Yuningsih Yuningsih Yuningsih Yuningsih Yunni Angela Yustisia Zunaidah bin Abdul Hasan