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PENGARUH ARUS KAS OPERASI, LABA BERSIH, DAN INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEN KAS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Syifa, Layyinatus; Rohman, Fatchur
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.920

Abstract

This study aims to explore the relationship between operating cash flow, net income, and investment opportunities on cash dividends through empirical analysis of manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2022 period. Using a quantitative approach, this study involved a population of 241 manufacturing companies listed during the period. Samples were taken using purposive sampling method based on certain criteria, resulting in 55 companies as the final sample. The data was processed using multiple regression techniques supported by SPSS software for numerical analysis. The results revealed that operating cash flow (CFRSER) had a significant negative effect on cash dividends, net income (EPS) had a significant positive impact, while investment opportunities (MBVE) had a significant negative relationship with cash dividends. For future research, it is recommended to use a longer time period to expand the variety of data, as well as include additional variables, such as firm size, profitability, free cash flow, and leverage, to provide a deeper insight into the factors that influence cash dividend policy.
KONTRIBUSI ISLAM DALAM PERADABAN DUNIA Setyawati, Ariesta; Nurislamiah, Siti; Hasim, Hasim; Rosbandi, Rosbandi; Syifa, Layyinatus
ISLAMIKA Vol. 17 No. 2 (2023): Juli- Desember 2023
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/islamika.v17i2.4148

Abstract

This article describes the important roles of Ibnu Sina and Al-Razi in the development of science and medicine in the medieval Islamic world. Ibnu Sina was known as a polymath who combined philosophy, medicine and natural sciene. His most famous work, “Kitab Al-Qanun fi al-Tibb”, became a reference work in medicine and philosophy that was very influential. Al-Razi, meanwhile, was an accomplished physician-scientist. His work, “Kitab ak-Hawi ‘, was one of the first medical encyclopedias in history that combined knowledge from Greek, Persian and Arabic cultures. This article will review Al-Razi’s discoveries and contributions in the fields of medicine, chemistry and pharmacology. It will provide a deeper understanding of the role of Ibnu Sina and Al-Razi in the history of Islamic science and medicine and how their contributions are still relevant in the development of modern science.
EDUKASI MITOS DAN FAKTA SARIAWAN DI SMP-IT ASSHODIQIYAH: EDUCATION ON MYTHS AND FACTS OF STOMATITIS IN SMP-IT ASSHODIQIYAH Amalina, Rizki; Layyinatus Syifa, Liftia
GEMAKES: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): GEMAKES: Jurnal Pengabdian Kepada Masyarakat
Publisher : Politeknik Kesehatan Kemenkes RI Jakarta I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36082/gemakes.v5i2.2294

Abstract

Perawatan gigi yang baik sangat penting untuk menjaga kesehatan dan kualitas hidup yang optimal. Salah satu masalah umum yang dihadapi oleh masyarakat adalah penyakit mulut seperti sariawan. Sariawan dapat menyebabkan rasa sakit, kesulitan makan, gangguan berbicara, dan penurunan kualitas hidup secara keseluruhan. Prevalensi ulserasi mulut di seluruh dunia adalah 4%, dengan Recurrent Aphtous Stomatitis (RAS) menempati urutan terbesar yaitu 25%. RAS merupakan penyakit yang menyerang berbagai kalangan usia, baik anak- anak, remaja, dewasa, maupun lansia. Di zaman modern saat ini, arus informasi begitu deras dan mudah didapatkan. Informasi tersebut belum tentu dapat dipertanggungjawabkan secara medis. Oleh karena itu, perlu penjelasan dari ahli disertai sumber yang akurat agar tidak terjadi mispersepsi. Tujuan pengabdian masyarakat ini yaitu untuk memberikan edukasi mitos dan fakta sariawan kepada siswa SMP-IT Asshodiqiyah. Metode yang dilakukan pada pengabdian Masyarakat ini yaitu dengan cara memberi flyer, penjelasan materi, dan diskusi tanya jawab. Hasilnya didapatkan bahwa Edukasi mitos dan fakta sariawan dapat meningkatkan pemahaman peserta/responden tentang penyebab, faktor resiko, ukuran, pencegahan serta penyembuhan sariawan. Sariawan atau stomatitis merupakan lesi ulserasi dengan etiologi multifaktorial. Penafsiran yang berlebihan atau mispersepsi dapat berpengaruh terhadap pengobatan penyakit mulut, oleh karena itu perlu dilakukan edukasi dari dokter gigi.
Implementasi Metode Pembelajaran Demonstrasi Untuk Meningkatkan Hasil Belajar IPA Siswa Kelas VI Materi Tata Surya di MI NU Tamrinus Shibyan Pladen Nuryana, Salma; Syifa, Layyinatus; Farah, Aliyya Ishlah; Hanik, Elya Umi
YASIN Vol 1 No 2 (2021): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.126 KB) | DOI: 10.58578/yasin.v1i2.134

Abstract

This study aims to improve learning outcomes in class VI MI NU Tamrinush Shibyan Pladen by applying the demonstration method in science learning about the solar system material. The research is Classroom Action Research, which is carried out in one cycle through the stages of planning, implementation, observation and reflection. The subject of the study was a class VI MI NU Tamrinush Shibyan Pladen student. Data collection techniques consisted of interviews, observations, assessment rubrics, evaluation tests, and documentation. The test data were analyzed using the average grade and the percentage of student learning completeness. The results achieved in this study are in the first cycle the learning has been going well with the acquisition of an average grade of 83.3 with student learning completeness of 100%. Based on the results of the study, it was concluded that the application of the demonstration method to the science subjects of the solar system material could improve learning outcomes in class VI MI NU Tamrinush Shibyan Pladen.