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All Journal Economic Education and Entrepreneurship Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT International Journal of Education, Social Studies, And Management (IJESSM) Ekalaya : Jurnal Ekonomi Akuntansi Journal of Social Sciences and Technology for Community Service BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Dalimunthe, Nindytia Puspitasari
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Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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The Influence of the Board of Commissioners, Institutional Ownership, and Managerial Ownership on the Firm Value of Non-Banking State-Owned Enterprises Prasetyo, Deny; Kufepaksi, Mahatma; Dalimunthe, Nindytia Puspitasari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1743

Abstract

This study examines the influence of corporate governance mechanisms—specifically the Board of Commissioners, Institutional Ownership, and Managerial Ownership-on the firm value of non-banking state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange from 2014 to 2023. Using a panel data regression model based on purposively selected samples of 15 firms over a ten-year period, the results indicate that while institutional and managerial ownership significantly enhance firm value, the size of the board of commissioners does not exert a statistically significant effect. The findings highlight the importance of active monitoring by institutional investors and alignment of managerial interests with shareholders in improving corporate performance. These insights contribute to understanding effective governance practices in SOEs and offer practical recommendations for policy-makers aiming to enhance transparency and accountability within Indonesian state-owned enterprises.
Sosialisasi Fintech Dalam Pengelolaan Keuangan Untuk Meningkatkan Literasi Keuangan Umkm Di Provinsi Lampung Hasnawati, Sri; Dalimunthe, Nindytia Puspitasari; Wulan, Mutiasari Nur; Husna, Nurul
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5718

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memsosialisasikan dan memberikan tambahan pengetahuan kepada UMKM tentang Inovasi Keuangan Digital (IKD) yang dapat bermanfaat dalam pengelolaan keuangan UMKM. Lebih jauh, kegiatan ini diharapkan dapat membantu UMKM dalam menignkatkan literasi keuangannya. Untuk mencapai tujuan, metode yang digunakan pada kegiatan ini adalah ceramah diskusi. Hasil kegiatan ini berupa peningkatan pengetahuan peserta tekait dengan Inovasi Keuangan Digital yang ditandai dengan peningkatan nilai dari 55 menjadi 80 dan dokumentasi kegiatan PKM. Peningkatan nilai ini menandakan adanya peningkatan pengetahun peserta terkait IKD. Peserta terlihat antusias dan bersemangat dalam mengikuti kegiatan ini.  Pelaku UMKM dapat memahami pengelolaan keuangan dengan memanfaatkan fintech melalui IKD.
Struktur Kepemilikan dan Kebijakan Dividen pada Perusahaan LQ45 di Bursa Efek Indonesia (BEI) Hasnawati, Sri; Dalimunthe, Nindytia Puspitasari; Faisol, Ahmad
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202501

Abstract

This study examines the relationship between ownership structure and dividend policy within the context of the LQ45 Index for the year 2021. Focusing on 33 constituent firms, the research analyzes the effects of public, institutional, and managerial ownership on corporate dividend decisions. Employing an Ordinary Least Squares (OLS) regression model, the analysis demonstrates a positive correlation between public ownership and dividend payouts, while revealing a negative association between institutional ownership and dividend policy. Conversely, the study finds no statistically significant impact of managerial ownership on dividend policy. This non-significance is potentially explained by the comparatively low average level of managerial ownership and a focus on reinvesting free cash flow. Additionally, the findings suggest a potential alignment between institutional and managerial ownership in favoring lower dividend distributions.
Content Marketing on TikTok and Online Reviews: Impact on Purchase Intentions and Decisions for Gen Z in Indonesia Wulan, Mutiarasari Nur; Dalimunthe, Nindytia Puspitasari; Husna, Nurul; Nurmalia, Gustika
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study try to test the content marketing, online customer reviews, and consumer behavior, namely purchasing decisions and mediated by a preference or purchase interest approach. Local brand bag fashion is a growing trend in society, supported by the major role of social media progress, namely TikTok, especially among generation Z. However, business actors need to understand the characteristics of the TikTok platform and its users well. The existence of interesting marketing content, the creation of online consumer reviews, this can increase consumer interest and ultimately make consumers interested in buying products. The research method used a Google Form questionnaire involving 266 respondents. The purposive sampling is used in this research with the criteria of generation Z who bought local brand bags on the TikTok platform. SMART PLS 4.0 was used to evaluate the data. The study's findings demonstrated that: content marketing significantly and favorably influenced consumer behavior; content marketing significantly and favorably influenced preferences; preferences significantly and favorably influenced consumer behavior; customer reviews significantly and favorably influenced consumer behavior; customer reviews significantly and favorably influenced preferences; content marketing significantly and favorably influenced consumer behavior with preference mediation; and content marketing significantly and favorably influenced consumer behavior with preference mediation.DOI: http://dx.doi.org/10.23960/E3J/v7.i2.215-223 
Upaya Peningkatan Gizi Anak melalui Penyuluhan Konsumsi Protein Hewani dan Demonstrasi Pembuatan Sosis Hati Ayam Khalida Dalimunthe, Nathasa; Khoeirunnisa, Tiara Kurnia; Dalimunthe, Nindytia Puspitasari; Aulia, Cindy; Khoirunisa, Aprilia
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2591

Abstract

The health condition of toddlers in the Kedaton Community Health Center working area in January 2025 in Sukamenanti Baru Village showed that the coverage of toddlers who experienced weight gain was only 85% so it has not reached the target. Chicken liver is a food ingredient that is easily available and inexpensive. However, children tend to dislike consuming chicken liver directly, so there is a need for innovation in forms that suit children's tastes, such as being processed into other, more attractive products. This community service aims to provide understanding to mothers regarding the importance of consuming animal foods and empowering KWT Melati Jaya through training in processing chicken liver sausages as a nutritious food solution that is affordable and liked by children. The activity was carried out July-August 2025 at the Al-Fitrah Mosque, Sukamenanti Baru, Kedaton, Bandar Lampung. Counseling activities were carried out using lecture methods and leaflet media, while the activity of making chicken liver sausages was carried out using a direct demonstration method for KWT mothers. There was a significant increase in mothers' knowledge about animal protein (p = 0.000) (average pre-test score of 78.8 to post-test 93.3). All groups were quite successful in making chicken liver sausages, resulting in a product they enjoyed (good taste, minimal odor). This sausage has the potential to provide a nutritional solution for toddlers and a business opportunity with a long shelf life.
Edukasi Financial Ilegal Dalam Bentuk Pinjaman Online dan Investasi Online Berdasarkan Penilaian Otoritas Jasa Keuangan (OJK) Pada Koperasi Kelompok Wanita Tani “Melati Jaya” Kelurahan Sukamenanti Baaru Kecamatan Kedaton Kota Bandar Lampung Wulan, Mutiasari Nur; Dalimunthe, Nindytia Puspitasari; Rusman, Tedi; Nurdin, Nurdin
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Volume 1 - No. 1 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i1.12

Abstract

Currently, Fintech does not only enter Banking Financial Institutions, but also Non-Bank Financial Institutions. This can be seen in Financial Technology products circulating on social media, namely online loans and online investments. This condition actually provides convenience to the community, but there is also a negative impact, namely people who are trapped in online loans and online investments. There are many findings of online loan products and illegal online investments, this creates unrest in the community. Therefore, there is a need for education regarding illegal online loans and illegal online investments in collaboration with the Financial Services Authority (OJK) so that the public, especially mothers, are more careful in choosing to use online loan services and online investment. The method we use in this PkM activity is to provide education to participants regarding illegal online loan products and illegal online investments based on the assessment of the Financial Services Authority (OJK). The purpose of this PkM activity is to provide education regarding illegal online loan products and illegal online investments based on the assessment of the Financial Services Authority (OJK) so that they are more careful in choosing online loan services and online investments. The object of this PkM activity is the Women Farmers Group "Melati Jaya" Sukamenanti Baru Village, Kedaton District, Bandar Lampung City.
PAPER WASTE MANAGEMENT DI DESA BUMI NABUNG SEBAGAI TUJUAN SDGs DESA “DESA EKONOMI TUMBUH MERATA” Dalimunthe, Nindytia Puspitasari; Mutiasari Nur Wulan; Sri Hasnawati; Dwi Asri Siti Ambarwati
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): Volume 2 - Nomor 1 - Januari 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i1.34

Abstract

Abstract : Purpose: Village SDGs goal number 2: Village economic growth evenly includes: Village SDGs 8: Village economic growth is even; Village SDGs 9: Village infrastructure and innovation according to needs; Village SDGs 10: villages without gaps; and Village SDGs 12: environmentally conscious Village consumption and production will be the focus of this service activity. Environmental problems are still a concern for environmentalists, the government and the wider community. One of the environmental problems is related to waste, namely the large amount of paper waste that has not been utilized. Implementing paper waste management by making recycled paper products that can be used to achieve the SDGs goals, such as for making notes or as a basic material for printing invitation paper, can be a village program to realize these goals. This training activity aims to increase awareness and skills of residents Bumi Nabung District, Central Lampung in processing paper waste into goods that have economic value Methodology/approach: This activity was carried out at Bumi Nabung using lecture and discussion methods. The participants in this activity are teachers so that these skills can be taught to students. Results/findings: Participants were given training in the form of making recycled paper using unused paper by providing counseling through videos on making recycled paper. Participants watched the demo with great enthusiasm. Conclusion: these skills can be applied not only to reduce paper waste but also as a source of income by selling recycled paper.
PENDAMPINGAN PETERNAK KAMBING PADA WILAYAH PENYANGGA PERUSAHAAN PTPV VII KABUPATEN LAMPUNG TENGAH Muslimin, Muslimin; Hasnawati , Sri; Andriani , Lis; Dalimunthe, Nindytia Puspitasari
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): Volume 2 - Nomor 2 - Juli 2024
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v2i2.44

Abstract

In the context of rural economic development, it is important to implement a social innovation collaborative model with social agents (industry, government, NGOs, and other organizations), where farmers take collective action to build a sustainable agricultural production system. Using the INRM (Integrated Natural Resource Management) method, the FEB Unila Community Service Team developed an Inclusive Social Business Model that encourages local farmer groups to collaborate on economic and social development activities through goat farming. INRM is a method of development-oriented research that aims to simultaneously reduce poverty, increase food security, and achieve environmental protection. The result of the community service is the formation of a livestock farmer group organization which is expected to become a local institution that plays the role of the Inclusive Social Business Model, encouraging sustainable economic and social programs to increase the income of farmers particularly, and the community of Mekar Jaya Village in general.
Pemberdayaan UMKM Desa Purworejo melalui Edukasi QRIS untuk Inklusi Keuangan Digital Kufepaksi, Mahatma; Dalimunthe, Nindytia Puspitasari; Hasnawati, Sri; Putri, Lidya Ayuni; Faisol, Ahmad; Wulan, Mutiasari Nur
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 3 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i3.5690

Abstract

Purpose: This activity aims to enhance the digital financial literacy of MSMEs, provide practical skills in the use of QRIS, and offer guidance in its implementation for daily transactions. Moreover, the program seeks to cultivate behavioral changes among local entrepreneurs by encouraging transparency, accountability, and technological adaptation in their business practices. Research Methodology: This activity was conducted on August 28, 2025, and was attended by 30 participants consisting of MSME owners and representatives from the Village-Owned Enterprise (BUMDes). The method used included a sharing session of QRIS and a demonstration of its practical use. Results: Participants demonstrated high levels of engagement and enthusiasm, particularly during the QRIS usage simulation. An increase in participants’ knowledge of QRIS was evident from the improvement in their pre-test (55) and post-test scores (83). Conclusions: The implementation of community service activities focused on training and mentoring in the use of QRIS for MSMEs in Purworejo Village has had a positive impact on increasing the community's digital financial literacy. Limitations: Constraints related to limited smartphone proficiency and the substantial distance to formal financial institutions resulted in this program being confined primarily to socialization efforts. It is anticipated that subsequent community engagement initiatives will be able to provide more comprehensive support, particularly in facilitating MSMEs through the formal QRIS registration and merchant onboarding process. Contributions: By equipping participants with both knowledge and hands-on experience, this initiative contributes to improve MSMEs’ knowledge of QRIS usage and encourage some business owners to begin adopting QRIS in their transactional practices.
The Impact of Dividend Policy, Capital Structure, and Earning Growth on Firm Value: Study on the Pharmacy Sub-Sector Listed on the IDX 2010-2024 Rahmayanti, Ayuning Rizqi; Kufepaksi, Mahatma; Dalimunthe, Nindytia Puspitasari
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1011

Abstract

This research analyzes how dividend policy, capital structure, and earnings growth influence firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange over the 2010–2024 period. Firm value is represented by Price to Book Value (PBV), dividend policy is proxied by the Dividend Payout Ratio (DPR), capital structure is measured using the Debt-to-Equity Ratio (DER), and earnings growth is calculated through the growth rate of Earnings Per Share (EPS). Firm size, expressed as the natural logarithm of total assets, is incorporated as a control variable to account for differences in company scale. The study applies purposive sampling and includes 105 firm-year observations derived from seven selected companies. The analysis utilizes descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis evaluation through partial and simultaneous significance tests. The findings reveal that dividend policy has a negative and statistically significant relationship with firm value, indicating that greater dividend distributions tend to correspond with lower market valuation. Conversely, capital structure and earnings growth do not show significant effects on firm value during the observation period. These results suggest that investors in the pharmaceutical industry may place greater emphasis on broader performance and strategic factors rather than leverage composition or short-term profit growth alone. Additionally, firm size demonstrates a significant association with firm value, highlighting the relevance of corporate scale in shaping market appraisal. This study contributes empirical evidence to support financial decision-making and investment analysis in the pharmaceutical sector.
Co-Authors AHMAD FAISOL Andriani , Lis Aulia, Cindy Banuwa, Laili Fadhila Dwi Asri Siti Ambarwati Gustika Nurmalia Hasnawati , Sri Khoeirunnisa, Tiara Kurnia Khoirunisa, Aprilia Mahatma Kufepaksi Marvinita, Risda Muslimin Muslimin Mutiasari Nur Wulan Nathasa Khalida Dalimunthe Nurdin Nurdin Nurul Husna Prasetyo, Deny Putri, Lidya Ayuni Rahmayanti, Ayuning Rizqi Sabilla, Tiara Prisca Sakinah, Tazkiyah Sri Hasnawati Tedi Rusman Wulan, Mutiarasari Nur Wulan, Mutiasari Nur