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All Journal Jurnal Dehasen Mengabdi VISA: Journal of Vision and Ideas
Jaya, Asep Sutra
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pelatihan Batik Cap Dalam Rangka Meningkatkan Kreativitas Pengunjung Rumah Batik Komar Kota Bandung Yuliarti, Iluh; Jaya, Asep Sutra; Herawati, Helmi
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.876 KB) | DOI: 10.37676/jdm.v1i2.2697

Abstract

Batik training is given to visitors aimed at increasing knowledge, experience and creativity as well as having skills in the world of work and can open up opportunities in entrepreneurship. The stamped batik referred to in this case is batik made by stamping using a stamping tool such as a large stamp made of copper that has been designed with a certain motif with dimensions of 20cm x 20cm. Through this training activity, it is hoped that the visitors to the Komar Batik House can develop themselves and be creative in making various forms of stamped batik products according to the wishes and abilities of each of the visitors to the Komar Batik House. The stamped batik training is carried out with various approaches such as through the lecture method, question and answer and practice or practice of making stamped batik directly. Activities are carried out in various stages from the design to the product manufacturing process. The products that have been produced by the Komar Batik House are ties, blouses, shirts and other products.
Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen: Studi pada Perusahaan Manufaktur Sektor Barang dan Konsumsi Jaya, Asep Sutra; Arnova, Iwin; Riswandi, Pedi
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.3811

Abstract

This research aims to determine the impact of financial performance comprising of ROE, CR, and DER on dividend policy measured by DPR. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022 in the Goods and Consumption sector. The sample for this study consisted of 20 companies categorized as manufacturing companies in the Goods and Consumption sector for the period 2018-2022, and companies that were required to issue financial reports containing the values of variables to be examined, namely DPR, ROE, CR, and DER over five consecutive years. The data collection method for this research used secondary sources. Data obtained from the Indonesia Stock Exchange was tested through classical assumption tests including normality test, Autocorrelation Test, Multicollinearity Test, and Heteroskedasticity Test. To answer the hypotheses, multiple linear regression tests were used, hypothesis tests consisting of F-test and t-test, and determination test (R2). The research results indicate that the independent variables, comprising ROE, CR, and DER, have an influence on the dependent variable, which is DPR. The F-test results show that simultaneously, the variables ROE, CR, and DER have a significant impact on DPR. Through the t-test, it was found that the ROE variable has a positive and significant impact on DPR, the CR variable has a positive and significant impact on DPR, and the DER variable has a negative and significant impact on DPR for manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022 in the Goods and Consumption sector.
Co-Authors Helmi Herawati, Helmi Iwin Arnova Pedi Riswandi, Pedi Yuliarti, Iluh