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All Journal INTEGRITAS : Jurnal Pengabdian Journal of Accounting and Digital Finance Journal of Management and Digital Business Penamas: Journal of Community Service
Melinda, Graceline
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Efektivitas metode pembelajaran audio visual interaktif terhadap pemahaman Murid TK Kristen Petra 9 Surabaya Gemiartha, Celine Morgan; Wijaya, Feysya Sandrina; Melinda, Graceline; Pertiwi, Dewi
Penamas: Journal of Community Service Vol. 4 No. 1 (2024): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v4i1.872

Abstract

The Community Service activity at the Petra 9 Christian Kindergarten in Surabaya aims to educate students regarding their needs and wants. Effective education is when the aspirations and needs of each student are met. This personalized approach is critical, as it equips students with the knowledge and skills needed to succeed in the future, make decisions, and make positive contributions to society. The initial investment in education sets the stage for lifelong learning and growth. Through this community service activity, students understand what needs and wants are, how to differentiate between them, and that they must provide for their needs before fulfilling their wants. The learning media used are interactive audiovisuals in drama, games, sharing, coloring, and handicrafts. This activity provided positive results regarding the Petra 9 Christian Kindergarten students in Surabaya’s understanding of their needs and wants. At the end of the activity, students can answer confidently about what needs and wants and which ones should be prioritized. The audiovisual media is effective in providing understanding to the Petra 9 Christian Kindergarten students.
Peran kebijakan dividen terhadap enterprise value perusahaan sektor consumer staples di Indonesia Melinda, Graceline; Wijaya, Feysya Sandrina; Widjaja, Audrey Cerelia; Linawati, Nanik
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1470

Abstract

This study aims to analyze the effect of dividend policy on the enterprise value of consumer staples sector companies in Indonesia. This sector was chosen because of its important role in the economy and market stability. The main objective of this study is to identify the extent to which dividend policy can affect enterprise value in this sector. This study uses secondary data from Revinitif. Sample selection was carried out by purposive sampling. The control variables involved are return on assets, business size, and degree of financial leverage. The research method used is panel data regression with a fixed effect model approach. The results of the study show that the amount of dividends distributed does not have a significant effect on enterprise value. However, investors consider the level of return on assets, business size, and degree of financial leverage of the company more when making investment decisions.
OPTIMALISASI PENCATATAN DAN MANAJEMEN KEUANGAN : PENDAMPINGAN UMKM DEPOET JATIROYO Wijaya, Feysya Sandrina; Melinda, Graceline; Aprilie Tan, Felice Carmelite; Malelak, Mariana Ing
INTEGRITAS : Jurnal Pengabdian Vol 9 No 1 (2025): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v9i1.6253

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran signifikan dalam perekonomian Indonesia, tetapi masih terdapat tantangan dalam pencatatan dan manajemen keuangan. UMKM yang memiliki kendala terkait permasalahan ini salah satunya adalah Depoet Jatiroyo, yang masih menerapkan pencatatan keuangan yang tidak terorganisir. Hal ini menyebabkan pemilik usaha kesulitan dalam meninjau arus kas dan penyusunan laporan keuangan yang akurat. Tujuan penelitian ini adalah membantu pencatatan keuangan yang maksimal terhadap Depoet Jatiroyo dengan pendampingan dalam penyusunan template laporan keuangan menggunakan excel yang disesuaikan dengan standar akuntansi. Metode dalam pendampingan kegiatan UMKM ini terdiri dari tahap survei, identifikasi permasalahan dan konsultasi, eksekusi dan evaluasi. Hasil dari kegiatan pendampingan ini adalah membantu pemilik usaha dalam hal pencatatan keuangan menggunakan template laporan keuangan. Dengan adanya kegiatan ini pemilik usaha dapat melakukan pencatatan keuangan usahanya secara sistematis.
Dampak notifikasi merger dan akuisisi terhadap return saham pada perusahaan perbankan Indonesia Juwono, Angela; Widjaja, Audrey Cerelia; Tan, Felice Carmelite Aprilie; Wijaya, Feysya Sandrina; Melinda, Graceline
Journal of Management and Digital Business Vol. 5 No. 2 (2025): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v5i2.1825

Abstract

The increase in merger and acquisition activity both globally and nationally, particularly in the Indonesian banking sector, highlights the urgency of conducting an in-depth analysis of its impact on stock prices. This study aims to examine the effect of merger and acquisition announcements on the stock returns of banking companies in Indonesia, focusing on abnormal returns and cumulative abnormal returns during the period from 2020 to 2024. The research employs the event study method with two observation windows: 30 and 90 days, each consisting of 15 and 45 trading days before and after the announcement date. Merger and acquisition announcement data were obtained from the official website of Komisi Pengawas Persaingan Usaha. The sample includes five merger and acquisition events involving Indonesian banking institutions as acquirers, with actively traded shares on the Indonesia Stock Exchange. The results show that merger and acquisition announcements had no significant impact on abnormal returns or cumulative abnormal returns, in either short-term or long-term windows. This condition indicates that the market responded neutrally to the announcements observed.
Co-Authors Aprilie Tan, Felice Carmelite Dewi Pertiwi Gemiartha, Celine Morgan Juwono, Angela Mariana Ing Malelak Nanik Linawati Tan, Felice Carmelite Aprilie Widjaja, Audrey Cerelia Wijaya, Feysya Sandrina