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Literature Review: Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Nilai Suatu Perusahaan Novi Rahmadani; Desy Safitri; Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1097

Abstract

Firm value plays an important role in showing the prosperity of shareholders in the company. A company must be profitable to return its assets, shareholder equity, and sales within a certain time frame. This study aims to investigate how profitability and dividend policy impact firm value. The literature review was used in this study as a methodology, which involves collecting and analyzing findings from articles on the subject under discussion. Based on the research conducted, this study concludes that the value of a company is caused by many causes and whether dividend policy and profitability have an impact on the value of the company is still objective depending on the methods, variables, and objects used.
Meningkatkan Minat Belajar Muatan IPA melalui Pendekatan Keterampilan Proses Siswa Sekolah Dasar Novi Rahmadani; Sumianto, Sumianto; Rusdial Marta; Nurhaswinda, Nurhaswinda; Fadhilaturrahmi, Fadhilaturrahmi
JURNAL PENDIDIKAN MIPA Vol. 14 No. 1 (2024): JURNAL PENDIDIKAN MIPA
Publisher : Pusat Publikasi Ilmiah, STKIP Taman Siswa Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37630/jpm.v14i1.1456

Abstract

Pelaksanaan penelitian ini dilatarbelakangi rendahnya hasil minat belajar pada muatan IPA siswa kelas III SDN 003 koto perambahan. Tujuan penelitian untuk meningkatkan hasil minat belajar siswa pada muatan IPA di kelas III SDN 003 koto perambahan. Penelitian ini berbentuk penelitian tindakan kelas dengan subjek 22 orang siswa kelas III yang berlokasi di SDN 003 koto perambahan, kecamatan kampa, kabupaten kampar. Teknik pengumpulan data yang digunakan berupa lembar observasi guru dan siswa, dokumentasi sedangkan teknik analisis data penelitian ini adalah analisis data kuantitatif dan data kualitatif. Berdasarkan hasil penilaian minat belajar melalui keterampilan proses pada siklus I pertemuan 1 memperoleh rata-rata 71,75% pada kategori cukup berminat, pertemuan 2 meningkat menjadi 78,75% pada kategori berminat. Siklus II pertemuan 1 memperoleh rata-rata 85% pada kategori berminat, pertemuan 2 meningkat menjadi 87,75% pada kategori sangat berminat. Sedangkan hasil lembar aktifitas guru siklus I memperoleh 75,9% pada kategori cukup baik. Siklus II pertemuan memperoleht 93,1% pada kategori sangat baik. Sedangkan hasil lembar aktifitas siswa siklus I memperoleh 72,4% pada kategori cukup baik. Siklus II memperoleh 87,75% pada kategori sangat baik. Berdasarkan hasil analisis data dapat di simpulkan bahwa menggunakan pendekatan keterampilan proses dapat meningkatkan minat belajar siswa kelas III SDN 003 koto perambahan.
ANALISIS PERUBAHAN PSAK 24 KE PSAK 219 IMBALAN KERJA DAN DAMPAK YANG TIMBUL TERHADAP TRANSPARANSI LAPORAN KEUANGAN DI INDONESIA Novi Rahmadani; Kensani Laras Sekar; Kaela Atifa Armanny; Riska Amelia Arief; Rinny Meidiyustiani
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bxwtjb31

Abstract

The revision of financial accounting standards in Indonesia demonstrates an effort to maintain transparency and conformity with global practices. This study aims to analyze the evolution and implementation of Statements of Financial Accounting Standards, relating to employee compensation, particularly the transition from Statements of Financial Accounting Standards 18 to 226 and from Statements of Financial Accounting Standards 24 to 219. The method applied is desk research of literature, regulations, and updates released by the Indonesian Financial Accounting Standards Board (FASB IAI). The research findings indicate that these Statements of Financial Accounting Standards revisions aim to improve the relevance, accuracy, and comparability of financial statements, particularly regarding the disclosure of pension obligations and benefits. Statements of Financial Accounting Standards 226 offers more comprehensive guidance on reporting pension benefit plans, while Statements of Financial Accounting Standards 219 highlights the importance of transparency in the recognition and valuation of employee benefits. These updates lead to improvements in the quality of financial reporting, but also require companies to adjust their accounting systems, strengthen collaboration with actuaries, and enhance human resource capacity in the accounting sector. Overall, the revision of Statements of Financial Accounting Standards on employee benefits is a crucial step towards improving the accountability and reliability of financial statements in Indonesia.