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All Journal Budimas : Jurnal Pengabdian Masyarakat Ihtiyath : Jurnal Manajemen Keuangan Syariah
Bintis Ti'anatud Diniati
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Gross Profit Margin, Net Profit Margin, Debt to Asset Rasio, Debt to Equity Ratio Terhadap Dividend Payout Rasio Pada Perusahaan Yang Terdaftar Di Indeks IDXHIDIV20 salma, Salma selpiana; Ulya Iffatul Masyfi'ah; Bintis Ti'anatud Diniati; Rama Wahyu Sampurno
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 9 No 1 (2025): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v9i1.11353

Abstract

Penelitian ini bertujuan untuk mempengaruhi rasio keuangan seperti margin laba kotor (GPM), margin laba bersih (NPM), utang ke alokasi aset (DRM), dan kuota utang-ke-aset dividen (DVR) (DRM) sebagaimana tercantum dalam indeks IDXHIDIV20 berdasarkan data keuangan (DVR). Hasil analisis menunjukkan bahwa variabel GPM dan NPM memiliki efek yang signifikan pada DPR, dengan koefisien positif untuk GPM dan koefisien negatif untuk NPM, tetapi itu tidak menunjukkan efek yang signifikan. Bersama -sama, tiga variabel independen (GPM, NPM, DAR) berkontribusi sekitar 67% untuk DVR. Ini ditingkatkan oleh hasil tes F dan R² dan menunjukkan efek signifikan yang signifikan. Temuan ini memberi investor dan bisnis pemahaman penting tentang pedoman dividen dan keputusan manajemen keuangan.
Pemanfaatan dana desa dalam meningkatkan pelayanan publik di Desa Pulerejo Kecamatan Ngantru Nisa Budi Wijayanti; Bintis Ti'anatud diniati; Anisa Putri Puji Rahayu; Nur Atika; Salsabila Usulil Khikmah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.18718

Abstract

This study examines the utilization of Village Funds in improving public service quality in Pulerejo Village, Ngantru District, Tulungagung Regency. The research is grounded in the importance of regional autonomy and the need for adequate funding to support rural infrastructure and essential public services. The objektive is to describe the planning, implementation, and challenges related to the management of Village Funds. A descriptive qualitative method was applied through field observations, in-depth interviews, and document analysis. The results indicate that the use of Village Funds in Pulerejo Village has been carried out in a participatory, transparent, and accountable manner through Village Deliberation forums, financial disclosure, and active supervision by the Village Consultative Body. The funds are utilized for infrastructure development, improvement of public service facilities, capacity building of village officials, and local economic empowerment. Challenges mainly arise from low digital literacy among some residents, which hinders the optimal implementation of electronic-based services. Overall, public service quality in Pulerejo Village is categorized as fairly good, with further potential for improvement through digital innovation and enhanced service facilities. Keyword: Utilization of Village Funds, Public Services, Village development.
Co-Authors Anisa Putri Puji Rahayu Nisa Budi Wijayanti Nur Atika Rama Wahyu Sampurno salma, Salma selpiana Salsabila Usulil Khikmah Ulya Iffatul Masyfi'ah