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Analisis Kebijakan Dividen melalui Indikator Sektor Perbankan di 5 Negara ASEAN Meirawati, Eka; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Azzahra, Aisyah; Chulim, Felix Rafael
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3115

Purpose: This study delves deeper into dividend policies through the lens of the banking sector in five ASEAN countries. Methodology/approach: The study spans a nine-year observation period from 2011 to 2019, encompassing a total sample of 46 banking firms. Using multiple linear regression analysis with the ordinary least squares (OLS) method, secondary data were collected annually from the financial and annual reports of banking firms listed on stock exchanges in Vietnam, Indonesia, the Philippines, Thailand, and Malaysia. Results/findings: The findings reveal that within the banking sector of these five ASEAN countries, the Gross Profit Margin (GPM) negatively and significantly impacts the Dividend Payout Ratio (DPR), while the Return on Assets (ROA), bank size, and Asset Turnover Ratio (ATR) positively and significantly influence the DPR. Conversely, the Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), and Total Profit Ratio (TPR) do not significantly affect DPR. These results underscore the importance of financial performance in shaping dividend policies within ASEAN financial markets. Limitations: The study focuses on five ASEAN countries and specific financial variables, which may not fully represent the banking sector dynamics of the entire region. Contribution: This study provides valuable insights into the banking sector in ASEAN countries by highlighting the link between financial performance and dividend policies

Anteseden dari e-Commerce User Satisfaction pada Industri Fashion Azzahra, Aisyah; Sumardyo, Steven; Pakpahan, Arnolt Kristian
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11272

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas sistem, sistem informasi, kualitas layanan, kualitas produk, dan layanan pengiriman berpengaruh positif terhadap kepuasan pengguna e-commerce. Teknik pengambilan sampel dalam penelitian ini menggunakan “purposive sampling” dengan kriteria responden adalah individu yang merupakan pengguna aplikasi e-commerce seperti shopee. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang disebarkan kepada 200 responden. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif kualitas sistem, kualitas informasi, layanan pengiriman, dan kualitas layanan berpengaruh positif terhadap kepuasan pengguna e-commerce, dan kualitas produk tidak berpengaruh terhadap kepuasan pengguna e-commerce.

Anteseden dan Konsekuensi dari Brand Attachment pada Mobile Banking Sumardyo, Steven; Riorini, Sri Vandayuli; Azzahra, Aisyah
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11762

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris yang terkait: Untuk menganalisis pengaruh positif Usability, Security/Privacy, Interactivity terhadap Brand Attachment, pengaruh positif Usability, Security/Privacy, Interactivity terhadap Word of Mouth, dan pengaruh positif Brand Attachment terhadap Word of Mouth. Teknik pengambilan sampel dalam penelitian ini menggunakan “purposive sampling” dengan kriteria responden adalah individu yang merupakan konsumen individual sebagai pengguna m-banking. Dalam penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang dibuat menggunakan Google Form dan didistribusikan kepada 208 responden. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif dari Usability, Security/Privacy, Interactivity terhadap Brand Attachment, pengaruh positif Usability, Security/Privacy, Interactivity terhadap Word of Mouth, dan pengaruh positif Brand Attachment terhadap Word of Mouth.

STRATEGI KOMUNIKASI LINGKUNGAN DALAM HUKUM ADAT RIMBO LARANGAN DI KENAGARIAN PARU KABUPATEN SIJUNJUNG Azzahra, Aisyah; Pinta, Janila; Ambarwati, Anita; Maharani, Rahma Yulia; Sutowo, Irpan Ripa'i
Mediakom : Jurnal Ilmu Komunikasi Vol 7, No 2 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/mkm.2023.v7i2.9591

Masyarakat Minangkabau menyadari bahwasannya alam merupakan pemberian Tuhan yang patut dijaga dan dilestarikan, masyarakat Minang dalam kesehariannya bergantung pada alam, selain dianggap sebagai sumber penghidupan masyarakat, alam dianggap pula sebagai sumber ilmu pengetahuan. Kesadaran dalam menjaga alam dan lingkungan turun temurun diwariskan dalam masyarakat Minang, salah satunya terlihat dalam adat budaya masyarakat Minang yaitu Rimbo Larangan. Rimbo larangan merupakan suatu kegiatan dalam menjaga alam khususnya hutan dalam masyarakat Minangkabau. Tujuan dari tulisan ini adalah untuk melihat bagaimana masyarakat Minang, pihak pemerintah maupun pihak lainnya dalam mengkomunikasikan rimbo larangan yang dilakukan masyarakat Minangkabau Sumatera Barat, bagaimana mengkomunikasikan hal tersebut sesuai dengan adat, budaya serta kesopanan masyarakat Minang, serta bentuk-bentuk larangan dari rimbo larangan. Metode yang digunakan adalah dengan mereview jurnal, buku maupun tulisan lainnya yang berkaitan dengan Rimbo Larangan. Diketahui bahwasannya masyarakat Minangkabau masih menganggap bahwa Rimbo Larangan merupakan suatu hal yang penting, meski dalam pelaksanaanya juga mengalami perubahan seiring zaman, selain itu dalam mengkomunikasikan rimbo larangan pihak-pihak yang terkait juga memperhatikan bagaimana adat, budaya serta kebiasaan masyarakatnya. Bagi yang melanggar rimbo larangan akan dikenakan sanksi adat yang berlaku dalam masyarakat.

Membangun Kemandirian Karang Taruna Desa Bumi Asih Kecamatan Palas Melalui Pelatihan Kewirausahaan MA Syaripudin, MA Syaripudin; Wibowo, Tegar; Apriada, Yulis Juncy; Romadhoni, Ahmad; Dewi, Tri Marita; Santika, Mita; Azzahra, Aisyah; Septia, Septia; Asmara, Mira
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 8, No 1 (2025): Januari 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i1.3457

The KKN program as a model of Community Service can be directed at efforts to build community capacity to be more advanced, independent and highly competitive. In accordance with the potential of Bumi Asih Village, Palas South Lampung District, KKN is intervened through Entrepreneurship Training for Management and Members of Karang Taruna. The training will motivate Karang Taruna members to continue to innovate and adapt to market conditions, dare to try new products, maximize services and expand markets to face competition and create new, more creative markets. Karang Taruna as a youth organization has a strategic role in developing villages. Karang Taruna Bumi Asih Village is committed to improving youth welfare through Entrepreneurship training to provide various skills and knowledge to spur innovative and inspiring creativity. The method applied is the ABCD (Assets Base Community Development) Pattern with stages; Discovery, Dreams, Design, and Destiny. With the ABCD pattern, youth organizations are directed to be able to recognize and identify social problems that occur, understand, formulate and implement appropriate resolution techniques. With training, Karang Taruna administrators and members will have a strong organizational foundation, be visionary, and have integrity in directing a better life in society. Karang Taruna's real actions can direct the lives of the younger generation in a way that can reduce the unemployment rate in Bumi Asih Village. Keywords: entrepreneurship; karang taruna, and youth independence. Abstrak: Program KKN sebagai model Pengabdian kepaad Masyarakat, dapat diarahkan pada upaya membangun kapasitas masyarakat agar lebih maju, mandiri dan berdayasaing tinggi. Sesuai potensi Desa Bumi Asih Kecamatan Palas Lampung Selatan, KKN diintervensikan melalui Pelatihan Kewirausahaan bagi Pengurus dan Anggota Karang Taruna. Pelatihan akan memotivasi anggota Karang Taruna untuk terus melakukan inovasi dan penyesuaian dengan kondisi pasar, berani mencoba produk baru, memaksimalkan layanan dan memperluas pasar guna menghadapi persaingan serta menciptakan pasar baru yang lebih kreatif. Karang Taruna sebagai organisasi kepemudaan memiliki peran strategis dalam membangun Desa. Karang Taruna Desa Bumi Asih berkomitmen untuk meningkatkan kesejahteraan pemuda melalui pelatihan Kewirausahaan guna membekali berbagai keterampilan dan pengetahuan guna memacu kreatifitas yang inovatif dan inspiratif. Metode yang diterapkan adalah Pola ABCD (Assets Base Community Development) dengan tahapan; Discovery, Dreams, Design, dan Destiny. Dengan pola ABCD, karang taruna diarahkan agar mampu menemukenali serta mengidentifikasi permasalahan sosial yang terjadi, memahami, merumuskan dan mengimplementasikan teknik penyelesaiannya secara tepat. Dengan Pelatihan, pengurus dan anggota Karang Taruna akan memiliki dasar organisasi yang kuat, visioner, dan memiliki integritas dalam mengarahkan kehidupan masyarakat yang lebih baik. Aksi nyata Karang Taruna dapat mengarahkan kehidupan generasi muda secara sehingga dapat mengurangi angka pengangguran di Desa Bumi Asih.Kata Kunci: kewirausahaan; karang taruna, dan kemandirian pemuda.

Implementasi Good Governance dalam Perspektif Lembaga Negara Mahkamah Konstitusi Hadji, Kuswan; Azzahra, Aisyah; Zain, Cheren Azizah; Wulandari, Saiva; Arifah, Yunita Nurul; Nurhidayati, Diah Ayu Wahyu
Judge : Jurnal Hukum Vol. 6 No. 01 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i01.934

Good Governance is defined as the management of government that is efficient, effective, and accountable, involving public participation, transparency, and accountability. The Constitutional Court, as a judicial institution, has a strategic role in overseeing the implementation of laws and resolving constitutional disputes. This research uses a qualitative method with a case study approach, analyzing the challenges faced by the Constitutional Court in implementing good governance principles and their impact on political stability in Indonesia. Although the Constitutional Court (MK) has made efforts to implement these principles, challenges such as a lack of transparency and resistance from related parties still hinder the effectiveness of oversight. Additionally, the Constitutional Court's decision in the 2024 presidential election dispute triggered massive demonstrations reflecting public dissatisfaction. This research recommends the need for increased transparency, accountability, and public participation in the legal process to strengthen public trust in institutions and maintain democratic stability in Indonesia.

Kedudukan Pajak dalam Transaksi Ekspor: Memahami Kewajiban PPN bagi Pengusaha di Indonesia Fredlyna, Aurellia Mirabel; Permatasari, Nian Puspita; Oktasani, Reda; Azzahra, Aisyah
Judge : Jurnal Hukum Vol. 6 No. 02 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i02.1299

This study discusses the position of tax in export transactions with a focus on understanding the Value Added Tax (VAT) obligations for entrepreneurs in Indonesia. This study was conducted to answer various questions related to the implementation and compliance of taxes in export transactions, considering the importance of the export sector in national economic growth. This topic was chosen based on the high relevance between tax regulations and the role of exports in driving the economy. Using the normative legal method approach and literature study, this study aims to understand the implementation of VAT rules for export entrepreneurs. The main findings show that although the VAT policy on exports is classified as goods or services that are not subject to tax, there are still gaps in its implementation due to the low understanding of entrepreneurs regarding tax rules and obligations. This study contributes by providing guidance to improve tax compliance and providing additional insights for regulators to clarify the rules to reduce potential non-compliance. In conclusion, this study highlights the importance of tax education and policy reform to create a more efficient and transparent export tax system.

Analisis Dan Perancangan Ulang Proses Bisnis Smart Laundry Dengan Pendekatan Value Added Dan Antrian Efendi, M. Zaki; Fitriani, Anisa; Azzahra, Aisyah; Jannah, Ufatili; Zammiati, Tintia Dea; Novembra, Muhamad Anggun
Jurnal Komputer Teknologi Informasi Sistem Informasi (JUKTISI) Vol. 4 No. 2 (2025): September 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juktisi.v4i2.435

Smart Laundry is a laundry service business located in Padang City, offering single-item and bulk laundry services. Based on observations and interviews, several issues were identified in the current business processes, such as manual data recording, long ironing queues due to limited equipment, and unscheduled procurement of operational materials. This study aims to analyze and redesign the business processes of Smart Laundry using the Business Process Reengineering (BPR) and Business Process Management (BPM) approaches. The methods applied include Value Added Analysis to classify value-added activities and queue analysis to assess service efficiency. The results show that the laundry intake process and monthly data recapitulation are the most critical areas requiring improvement. The redesigned process includes the implementation of a digital system for data recording and monthly recaps, as well as recommendations to add ironing equipment, washing machines, and human resources to accelerate the service flow. With these improvements, Smart Laundry is expected to enhance operational efficiency, reduce customer waiting times, and support sustainable business growth.

Membangun Kemandirian Karang Taruna Desa Bumi Asih Kecamatan Palas Melalui Pelatihan Kewirausahaan MA Syaripudin, MA Syaripudin; Wibowo, Tegar; Apriada, Yulis Juncy; Romadhoni, Ahmad; Dewi, Tri Marita; Santika, Mita; Azzahra, Aisyah; Septia, Septia; Asmara, Mira
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 1 (2025): Januari 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i1.3457

The KKN program as a model of Community Service can be directed at efforts to build community capacity to be more advanced, independent and highly competitive. In accordance with the potential of Bumi Asih Village, Palas South Lampung District, KKN is intervened through Entrepreneurship Training for Management and Members of Karang Taruna. The training will motivate Karang Taruna members to continue to innovate and adapt to market conditions, dare to try new products, maximize services and expand markets to face competition and create new, more creative markets. Karang Taruna as a youth organization has a strategic role in developing villages. Karang Taruna Bumi Asih Village is committed to improving youth welfare through Entrepreneurship training to provide various skills and knowledge to spur innovative and inspiring creativity. The method applied is the ABCD (Assets Base Community Development) Pattern with stages; Discovery, Dreams, Design, and Destiny. With the ABCD pattern, youth organizations are directed to be able to recognize and identify social problems that occur, understand, formulate and implement appropriate resolution techniques. With training, Karang Taruna administrators and members will have a strong organizational foundation, be visionary, and have integrity in directing a better life in society. Karang Taruna's real actions can direct the lives of the younger generation in a way that can reduce the unemployment rate in Bumi Asih Village. Keywords: entrepreneurship; karang taruna, and youth independence. Abstrak: Program KKN sebagai model Pengabdian kepaad Masyarakat, dapat diarahkan pada upaya membangun kapasitas masyarakat agar lebih maju, mandiri dan berdayasaing tinggi. Sesuai potensi Desa Bumi Asih Kecamatan Palas Lampung Selatan, KKN diintervensikan melalui Pelatihan Kewirausahaan bagi Pengurus dan Anggota Karang Taruna. Pelatihan akan memotivasi anggota Karang Taruna untuk terus melakukan inovasi dan penyesuaian dengan kondisi pasar, berani mencoba produk baru, memaksimalkan layanan dan memperluas pasar guna menghadapi persaingan serta menciptakan pasar baru yang lebih kreatif. Karang Taruna sebagai organisasi kepemudaan memiliki peran strategis dalam membangun Desa. Karang Taruna Desa Bumi Asih berkomitmen untuk meningkatkan kesejahteraan pemuda melalui pelatihan Kewirausahaan guna membekali berbagai keterampilan dan pengetahuan guna memacu kreatifitas yang inovatif dan inspiratif. Metode yang diterapkan adalah Pola ABCD (Assets Base Community Development) dengan tahapan; Discovery, Dreams, Design, dan Destiny. Dengan pola ABCD, karang taruna diarahkan agar mampu menemukenali serta mengidentifikasi permasalahan sosial yang terjadi, memahami, merumuskan dan mengimplementasikan teknik penyelesaiannya secara tepat. Dengan Pelatihan, pengurus dan anggota Karang Taruna akan memiliki dasar organisasi yang kuat, visioner, dan memiliki integritas dalam mengarahkan kehidupan masyarakat yang lebih baik. Aksi nyata Karang Taruna dapat mengarahkan kehidupan generasi muda secara sehingga dapat mengurangi angka pengangguran di Desa Bumi Asih.Kata Kunci: kewirausahaan; karang taruna, dan kemandirian pemuda.

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