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Mengoptimalkan Kinerja Perusahaan: Apakah Dividen Memiliki Peran Moderasi? Gymnastiar, Hamzah; Mukhibad, Hasan; Jayanto, Prabowo Yudo; Wahyuningrum, Indah Fajarini Sri
Business and Accounting Education Journal Vol. 6 No. 2 (2025): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v6i2.20636

Abstract

This study set out to investigate experimentally how capital structure, as influenced by dividend policy, affects business performance. The study's population consists of 113 Basic Consumer Sector Manufacturing Companies that were listed between 2019 and 2022 on the Indonesia Stock Exchange (IDX). Purposive sampling was applied in the sampling process, yielding a sample of 46 businesses and 162 units of analysis with imbalanced data. Using panel data regression analysis and Moderated Regression Analysis (MRA) with the aid of the STATA software, the approach combines descriptive and inferential analysis. The results showed that capital structure negatively affects firm performance. Furthermore, dividend policy in this study has a moderating role by strengthening the negative effect of capital structure on firm performance. This study makes a new contribution to the existing literature because it considers the moderating effect of dividend policy on firm performance.
Implementasi Penguatan Literasi Ziswaf Digital Berbasis Quick Response Code Indonesian Standard (QRIS) Sebagai Strategi Pembayaran Pada Lembaga Amil Zakat (LAZ) Ifriza, Yahya Nur; Jayanto, Prabowo Yudo; Jumanto, Jumanto; Sam’an, Muhammad
Jurnal Abdi Negeri Vol 1 No 1 (2023): Januari 2023
Publisher : Informa Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63350/jan.v1i1.1

Abstract

Permasalahan prioritas utama yang dihadapi mitra adalah kurangnya pengetahuan pengelolaan zakat digital dan belum adanya Quick Response Code Indonesian Standard (QRIS) yang dapat ditawarkan kepada masyarakat. Sehingga solusi yang ditawarkan adalah Peningkatan kapasitas pengelolaan zakat digital berbasis QRIS di LAZ CB Zakat. Solusi tersebut dilaksanakan dalam bentuk workshop Pengembangan QRIS LAZ CB Zakat, workshop Fasilitator zakat digital, pembuatan QRIS LAZ CB Zakat dan pembuatan Video Simulasi zakat digital berbasis QRIS. Secara umum pelaksanaan kegiatan menggunakan pendekatan Model zakat digital berbasis QRIS terbagi menjadi empat tahapan, yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi dan monitoring. Adapun upaya untuk keberlanjutan program adalah melalui penempatan mahasiswa penggerak. Keberlanjutan program juga diupayakan dengan membangung kemitraan antara Lembaga amil zakat dengan berbagai pihak yang ada di kota semarang, seperti LAZ CB Zakat, LAZ Bank Muammalat, dan berbagai pihak yang bergerak dalam bidang pengelolaan zakat. Berdasarkan evaluasi setelah kegiatan ditemukan bahwa ada peningkatan pengetahuan sebesar 86% tentang penggunaan QRIS.
Strengthening the Role of Islamic Philanthropy in Promoting Humanitarian Sustainability: A Study in Indonesia and Denmark Runtiningsih, Sri; Jayanto, Prabowo Yudo; Asrori; Putra, Maulana Kurnia; Asif, Rukhsar
Indonesian Journal of Devotion and Empowerment Vol. 1 No. 1 (2025): Special Issue
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v1i1.32987

Abstract

This community service initiative was implemented through the International Community Service (ICS) 2025 under the theme "Empowering Humanity Sustainability Through Islamic Philanthropy." The primary objective was to enhance awareness and strengthen the global discourse on the role of Islamic philanthropy in fostering economic development, reducing poverty, and promoting social justice. The activity was conducted through an online seminar involving speakers from Indonesia and Denmark, utilizing a participatory approach consisting of presentations, discussions, and participant interaction. The program presented diverse perspectives on zakat’s role in economic growth, poverty alleviation, identity strengthening among Muslim minorities, and the evolution of philanthropic collaboration across sectors. The outcomes demonstrated an increased understanding among participants regarding the adaptive and transformative potential of Islamic philanthropy in various socio-economic settings. This community service program has enhanced participants understanding of Islamic philanthropy and encouraged its application in economic development and community empowerment. The follow-up plan includes continuous mentoring and the strengthening of international collaboration to support the sustainable implementation of Islamic philanthropy.