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All Journal International Journal of Management Research and Economics Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Journal of Financial Management & Accounting
Pius Deski Manalu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science

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Journal : Journal of Financial Management

 1 
THE EFFECT OF RETURN ON ASSET AND CURRENT RATIO ON DIVIDEND PAYOUT RATIO WITH FIRM SIZE AS A MODERATING VARIABLE IN CONSTRUCTION AND BUILDING SUB-SECTOR SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Farina Jessen Yap; Elidawati; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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The rise of investment in the present has become the interest of the people of Indonesia. The number of Indonesian capital market investors reached 1.9 million while for stock investors it had reached 952,000. This shows that there is high interest of the Indonesian people in saving and investing in shares. This study aims to determine whether there is an influence of financial ratios that will be examined against the Dividend Payout Ratio. The population in this study were 17 companies with a main sample of 8 companies and the length of the study was 4 years. The data analysis technique used is Moderated Regression Analysis because there is a moderating variable in this study. The results showed that Return On Assets had a significant and negative effect on Dividend Payout Ratio. Current Ratio does not affect the Dividend Payout Ratio. There is a simultaneous effect between Return On Assets and Current Ratio on Dividend Payout Ratio. Firm Size which is a moderating variable can only act as an independent variable. Keywords: Return On Assets, Current Ratio, Dividend Payout Ratio, Firm Size
SWOT-BASED MARKETING STRATEGY FORMULATION TO IMPROVE MICRO-ENTERPRISE COMPETITIVENESS Aidil Purta; Sjukun; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Micro-enterprises play a vital role in supporting the national economy, especially in creating jobs and driving the local economy. However, amidst the increasingly dynamic market competition, many micro-entrepreneurs have difficulty increasing their competitiveness, especially in terms of marketing. This study aims to formulate a relevant and applicable marketing strategy for micro-entrepreneurs, using a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis approach. The research method used is descriptive qualitative with a case study of culinary entrepreneurs in City X. Data were collected through direct observation, in-depth interviews, and documentation of business activities. The results of the study indicate that a SWOT-based strategy—which includes the SO, ST, WO, and WT approaches—can help entrepreneurs design more targeted, innovative, and adaptive marketing steps to existing challenges. Recommended strategies include marketing digitalization, improving product quality, and collaborating with communities and other entrepreneurs. This approach not only strengthens the position of micro-enterprises in competition but also provides new hope for the sustainability and growth of their businesses in the future. Keywords:marketing strategy, SWOT, competitiveness, micro business, UMKM
THE ROLE OF CITIZENSHIP EDUCATION IN FORMING ACCOUNTANTS WITH INTEGRITY IN THE DIGITAL ERA Rudyanto Simanjuntak; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract The digital era brings new challenges to the world of accounting, particularly regarding integrity and professional ethics. Rapid technological developments, such as the automation of financial reporting, the use of cloud-based accounting software, and data analytics, require accountants to be not only technically proficient but also to possess a solid moral foundation. Amidst these digital conveniences, the potential for ethical deviations, data manipulation, and weak accountability has also emerged, a serious concern. In this context, Civics Education (PKn) plays a strategic role in shaping national character and values, which are relevant in producing accountants who are not only competent but also possess high integrity. This study aims to analyze the contribution of Civics courses in shaping the ethical and moral awareness of accounting students in the digital era. Values such as honesty, responsibility, social awareness, and discipline instilled in Civics are key assets in building a culture of professional ethics among students. The research employed a descriptive qualitative method, with data collection techniques including interviews and questionnaires with accounting students from several universities. The research results show that the explicit and implicit integration of civics values into the learning process can increase students' ethical awareness in implementing digital accounting practices. Students with a good understanding of national values show a higher tendency to be honest, accountable, and professional. Therefore, civics needs to be continuously developed as a foundation for accounting students' professional character, both through curriculum strengthening and collaborative approaches across subjects. It is hoped that this collaboration will produce accounting graduates who are not only adaptive to technological developments but also possess strong character and moral responsibility. Keywords: Civic Education, Integrity, Accounting, Digital Era, Professional Ethics
Co-Authors Aidil Purta Aidil Putra Elidawati Farina Jessen Yap Free Antonius simanjuntak Niastyna Simorangkir Rudyanto Simanjuntak Sjukun