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All Journal Jurnal Akuntan Publik Jurnal Sains Student Research JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Sephia Sephia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Sephia Sephia; Mutmainah Mutmainah; M. Ichsan Diarsyad
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.858

Abstract

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..
PENERAPAN SISTEM AKUNTANSI PADA PT IFA ABDUL RAZAQ Sephia Sephia; Siti Linda Mulyana; Syifa Azkia Marwah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.767

Abstract

Accounting information systems have developed into a crucial component in the financial management of an organization, not only as a means of recording transactions but also as a strategic instrument that supports the success of business activities. This study aims to provide a comprehensive overview of how the accounting system is implemented, from recording to preparing financial reports, as well as evaluating the effectiveness of the system used. This research uses a qualitative method with the collection technique is an interview. The credit sales accounting system at PT IFA Factori includes processes ranging from order receipt, production, shipping, to settlement of customer receivables. The purchasing system involves raw material procurement procedures that are organized through documents such as Purchase Orders (PO) and inventory reports. The inventory system focuses on recording stocks of raw materials and finished goods to support production efficiency. In practice, PT IFA Factori still uses a manual Excel-based system, which often causes problems such as data discrepancies and process delays. This report recommends the use of integrated accounting software to improve accuracy, efficiency, and transparency in the company's financial management.
Analisis Proses Pembinaan dan Monitoring Sekolah Menengah Pertama oleh Bidang Pembinaan SMP Dinas Pendidikan Kota Palangka Raya Sephia Sephia; Slamet Riyadi
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 6 (2025): Jurnal Sains Student Research (JSSR) Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i6.7075

Abstract

This study aims to analyze the coaching and monitoring processes implemented by the Junior High School (SMP) Development Division at the Palangka Raya City Education Office. The study focuses on the forms of coaching activities, monitoring mechanisms, and the effectiveness of both programs in supporting educational quality improvement at the junior high school level. This study uses a descriptive qualitative approach using observation, interviews, and documentation methods. Data were obtained through the author's direct involvement during an internship in the Junior High School Development Division. The results indicate that the implementation of coaching and monitoring has been structured through routine programs such as school supervision, principal mentoring, education data verification, and coordination for teacher competency improvement. However, obstacles were also identified, such as limited human resources, suboptimal communication between schools, and uneven implementation of monitoring across the region. Therefore, strengthening the coordination system and digitizing monitoring is necessary to ensure the coaching process is more effective, efficient, and sustainable. This research provides an empirical contribution to efforts to improve the quality of educational services at the junior high school level and serves as a reference for developing school development policies in the region.
Co-Authors M. Ichsan Diarsyad Mutmainah Mutmainah Siti Linda Mulyana Slamet Riyadi Syifa Azkia Marwah