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ANALISIS MANAJEMEN LABA, INTENSITAS MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR INDUSTRI MAKANAN & MINUMAN DI BEI Santaria, Nola; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.726

Abstract

This study examines the relationship between earnings management practices, capital intensity, and dividend policy with firm value. The study was conducted on manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange for the 2019-2021 period. Using a purposive sampling method, this study involved 18 companies and produced 54 observation data. Statistical analysis was carried out using multiple regression through SPSS version 26 software. The results of the study indicate that capital intensity and dividend policy do not have a significant effect on firm value, while earnings management has a positive impact on firm value
Pendampingan EMKM Huma Cake Melalui Pembuatan Banner Usaha, Re-Packaging Kemasan, Pembuatan Laporan Keuangan Usaha dan Pembaharuan Visual Tempat Usaha Pada Google Maps Marbun, Melia Rumata; Sella, Nivada Two; Santaria, Nola; Fajriati, Nur Anida; Hasanah, Nur
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.301

Abstract

This community service activity aims to provide comprehensive support services, including branding, financial management training, and digital marketing guidance at Huma Cake. The community service activity was carried out on August 25-September 27, 2024 in the form of mentoring and training including the preliminary activity stage, implementation stage and evaluation stage. The results of the mentoring activity showed a significant increase in branding, financial management, and the bakery's digital presence. Customized banners increased the bakery's visibility, while redesigned packaging increased product appeal. Financial management training equipped business owners with the skills to track income and expenses more effectively.