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All Journal Reviu Akuntansi dan Bisnis Indonesia Hikmayo: Jurnal Pengabdian Masyarakat Strata Business Review
Purwita, Citra
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Impact of Investment Decisions, Funding Decisions, and Dividend Policy on The Valuation of Manufacturing Companies Listed on The IDX Purwita, Citra
Strata Business Review Vol. 2 No. 1 (2024): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v2i1.174

Abstract

This study examines the impact of investment decisions, funding deThis study examines the effects of investment decisions, funding decisions, and dividend policies on the value of manufacturing businesses listed on the IDX stock exchange. This study employs a quantitative research methodology with a descriptive approach. The research sample consisted of 127 manufacturing businesses listed on the Indonesia Stock Exchange between 2017 and 2020. The research employed the purposive sampling approach as its sampling strategy. The data included in this study is derived from secondary sources. This research used the SPSS Statistics version 26 program for data analysis, with multiple regression analysis as the chosen analytical tool. The research findings indicate that investment decisions do not have any impact on the value of the firm, however funding decisions and dividend policies have a positive influence on the company's value.
EDUKASI DAN PELATIHAN PEMANFAATAN ARTIFICIAL INTELLIGENCE PADA PENDIDIKAN SEKOLAH MENENGAH ATAS DALAM MENGHADAPI ERA DIGITALISASI Juliani, Dian; Purwita, Citra; Ulya Fitra, Reishi Radhiyatul
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 3 No. 1 (2024): HIKMAYO : JURNAL PENGABDIAN MASYARAKAT
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v3i1.166

Abstract

Artificial Intelligence (AI) is a concept related to technological advances in the Industry 4.0 and Society 5.0 era. AI is a computer program that involves integrated machine learning, hardware, and software. This concept is inspired by the neocognitron pattern in the human brain and uses hardware and software science to achieve its function. In the development of Industry 4.0, AI has been widely used in various fields, including education. The aim of this community service activity is to provide education and training to students and educators in the use of Artificial Intelligence to simplify the tasks of educators and provide new learning experiences for students. This activity was attended by 90 students and 20 teachers. Artificial Intelligence education and training activities were carried out at Godean 1 State High School, Sleman Regency, Yogyakarta Special Region. The results of community service activities in the form of Artificial Intelligence education and training for students and teachers are that teachers understand the importance and use of AI in an interesting and enjoyable learning process and students understand the use of AI to assist in the learning process.
Good Income Generating Governance: Model Tata Kelola Kewirausahaan Perguruan Tinggi Negeri Berbadan Hukum Priantinah, Denies; Juliani, Dian; Hafidz, Sholeh; Sayekti, Fitria Ningrum; Purwita, Citra
Reviu Akuntansi dan Bisnis Indonesia Vol. 10 No. 1 (2026): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v10i1.29743

Abstract

Latar Belakang: Perguruan tinggi negeri berbadan hukum (PTN-BH) dihadapkan pada tuntutan untuk mencapai kemandirian finansial melalui pengelolaan kegiatan income generating yang profesional dan berkelanjutan. Perubahan status kelembagaan memberikan otonomi keuangan yang luas, namun juga memunculkan tantangan baru dalam tata kelola, sumber daya manusia, serta sinkronisasi kebijakan. Kondisi ini menuntut model tata kelola yang mampu menyeimbangkan fungsi akademik dan orientasi bisnis dengan prinsip transparansi dan akuntabilitas. Tujuan: Penelitian ini bertujuan untuk menganalisis model pengelolaan income generating pada perguruan tinggi negeri berbadan hukum serta mengidentifikasi faktor-faktor yang memengaruhi efektivitasnya. Hasil penelitian diharapkan dapat merumuskan model Good Income Generating Governance (GIGG) sebagai kerangka konseptual pengelolaan pendapatan universitas yang berkelanjutan.Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan desain fenomenologi. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola unit usaha dan pejabat keuangan di lingkungan PTN-BH. Analisis data dilakukan secara interaktif melalui reduksi, penyajian, dan verifikasi data. Validitas diperoleh melalui triangulasi sumber untuk menjamin keandalan hasil.Hasil Penelitian: Hasil penelitian menunjukkan bahwa sebagian besar unit kerja telah memiliki struktur dan pedoman formal dalam pengelolaan income generating, namun penerapannya belum seragam. Keterlibatan pimpinan dan pemanfaatan aset fisik menjadi faktor penting dalam mendukung keberhasilan kegiatan produktif. Kendala utama meliputi keterbatasan sumber daya manusia profesional, kompleksitas birokrasi, serta ketidakpastian regulasi. Temuan utama menunjukkan pentingnya reformasi kelembagaan melalui integrasi unit usaha, penguatan kapasitas pengelola melalui pelatihan dan sertifikasi, serta digitalisasi sistem pelaporan keuangan untuk meningkatkan transparansi dan efisiensi.Keaslian/Kebaruan Penelitian: Penelitian ini menawarkan konsep Good Income Generating Governance (GIGG) sebagai model tata kelola kewirausahaan perguruan tinggi yang mengintegrasikan prinsip entrepreneurial university, triple helix collaboration, dan good governance. Model ini memberikan kontribusi baru dalam literatur manajemen pendidikan tinggi dengan menekankan keseimbangan antara orientasi akademik dan keberlanjutan ekonomi lembaga.
Co-Authors Denies Priantinah Dian Juliani Fitria Ningrum Sayekti Sholeh Hafidz Ulya Fitra, Reishi Radhiyatul