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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia
H, Khairita
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH DIVERSIFIKASI PERUSAHAAN TERHADAP CASH HOLDING Rahmaniar, Rahmaniar; H, Khairita
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.195

Abstract

This study aimed to determine the effect of company diversification on cash holding in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used in this research is a quantitative approach, with the population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The sample is manufacturing companies listed on the IDX in 2015-2019, obtained 29 samples with 5 years of observations totalling 145 observations. The results showed that company diversification affects cash holding. Therefore, company management can consider the effect of dividend payments in determining the company's cash-holding policy. However, keep in mind that the right cash holding policy must also consider other factors such as investment policy, funding policy, and company risk.
Tata Kelola Keuangan pada TK Aisyiyah Bustanul Athfal Lhong Raya, Banda Aceh Aini, Zahriatul; Amalia, Cut Intan; Puspita, Desy; Sufika, Arwina; Agustina; Mirnawati; H, Khairita; Azlina; Akbar, Indra; Meysinta, Desti Putri
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 2 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i2.1270

Abstract

The financial management training at TK Bustanul Athfal Lhong Raya aims to enhance the capacity of the school administrators in managing finances transparently and accountably. The issues faced by the administrators include a lack of skills in structuring financial documents and limited use of technology. This training involved the school principal, treasurer, teachers, and representatives from the school committee as participants, covering topics such as budgeting, cash flow recording, and the preparation of simple financial reports. The methods combined theory and practice to ensure participants could implement what they learned in their daily activities. The results showed a significant improvement in participants' understanding and skills in managing financial documents in a more structured and transparent manner, as evidenced by their ability to create daily cash books, annual budgets, and more systematic financial reports. Post-training monitoring confirmed that most participants had applied the taught materials in managing school finances, although further assistance is required, especially in the use of financial technology. This activity successfully established a better financial management system, increased transparency, and built trust among the community in the financial management of TK Bustanul Athfal. This training provides a strong foundation for accountable and sustainable financial management in TK Bustanul Athfal Lhong Raya Banda Aceh.
Co-Authors Agustina Aini, Zahriatul Akbar, Indra Amalia, Cut Intan Azlina Meysinta, Desti Putri Puspita, Desy Raden Mohamad Herdian Bhakti Rahmaniar Rahmaniar, Rahmaniar Sufika, Arwina