Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Abdi Masyarakat Indonesia Journal of Practical Management Studies
Muni, Wihelmina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Dividend Policy on The Value of Textile and Garment Manufacturing Companies Listed on The Indonesian Stock Exchange (IDX) For The Period 2022-2024 Rea, Irena; Maria; Muni, Wihelmina
Journal of Practical Management Studies Vol. 3 No. 2 (2025): JPMS - September (2025)
Publisher : CV. Jala Berkat Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61106/jpms.v3i2.95

Abstract

This research examines the influence of dividend policy on firm value in the textile and garment sub-sector of the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The background is increasingly fierce global competition, where company value becomes an indicator of performance and investor appeal. Dividend policy, as the distribution of profits to shareholders, serves as a positive signal that influences market perception of company value. The research method is quantitative, using secondary data from annual financial statements. The analysis was conducted using simple linear regression, where the Dividend Payout Ratio (DPR) served as the independent variable and Price to Book Value (PBV) as the dependent variable. The results show a positive and significant influence of dividend policy on firm value, with a coefficient of determination (R²) of 0.907. This means that 90.7% of the variation in firm value is explained by dividend policy, while 9.3% is influenced by other factors such as profitability, financing policy, firm size, and economic conditions. In conclusion, higher dividend payments increase investor confidence and drive up company value. The recommendation for the company is to maintain a consistent and transparent dividend policy. For investors, dividends can be a key investment benchmark, considering other fundamental factors.
Penguatan Kapasitas Tata Kelola Keuangan BumDes Nekafmese melalui Pelatihan dan Pendampingan Berbasis Akuntabilitas dan Transparansi di Desa Oeltua, Kabupaten Kupang, Provinsi Nusa Tenggara Timur Kamuri, Klaasvakumok J.; Manafe, Janri D.; Setyorini, Tuti; Tallo, Maria G. Y.; Muni, Wihelmina; Dima, Rohani P.; Mumu, Noldy D. P.; Baunsele, Petrus V.; Himpi, Plafianto J.; Kombong, Maxymilianus S. M.
Jurnal Abdi Masyarakat Indonesia Vol 6 No 2 (2026): JAMSI - Maret 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2561

Abstract

Badan Usaha Milik Desa (BUMDes) Nekafmese di Desa Oeltua, Kabupaten Kupang, Provinsi Nusa Tenggara Timur, menghadapi permasalahan dalam pengelolaan keuangan, khususnya terkait pencatatan transaksi, penyusunan laporan keuangan, serta penerapan prinsip akuntabilitas dan transparansi. Keterbatasan kapasitas pengurus menyebabkan pelaporan keuangan tidak berjalan secara rutin dan berdampak pada menurunnya kepercayaan masyarakat serta stagnasi aktivitas usaha BUMDes. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kapasitas pengurus BUMDes dalam tata kelola keuangan melalui pelaksanaan pelatihan dan pendampingan yang aplikatif. Metode pelaksanaan kegiatan dilakukan melalui tahapan observasi awal, pelatihan terstruktur, pendampingan berkelanjutan, dan evaluasi. Pelatihan dilaksanakan secara modular dan simulatif, sedangkan pendampingan dilakukan secara intensif oleh tim dosen dan mahasiswa Project Based Learning (PBL) dalam penerapan langsung pencatatan dan pelaporan keuangan. Hasil kegiatan menunjukkan adanya perubahan nyata pada mitra, berupa tersusunnya format laporan keuangan sederhana, meningkatnya konsistensi pencatatan transaksi, serta mulai diterapkannya pelaporan keuangan secara berkala. Kegiatan ini berdampak pada meningkatnya kemandirian pengurus dalam mengelola keuangan dan tumbuhnya kembali kepercayaan masyarakat terhadap BUMDes. Dengan demikian, pelatihan dan pendampingan pengelolaan keuangan terbukti efektif sebagai strategi penguatan kapasitas dan keberlanjutan BUMDes.
Co-Authors Baunsele, Petrus V. Dima, Rohani P. Himpi, Plafianto J. Klaasvakumok Jehezkielomi Kamuri Kombong, Maxymilianus S. M. Manafe, Janri.D Maria Mumu, Noldy D. P. Rea, Irena Tallo, Maria G. Y. Tuti Setyorini