Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT
Yuliana, Lutfiah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences Other

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

Found 2 Documents
Search

 1 
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN Yuliana, Lutfiah; Utami, Endang Sri
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i2.2244

Abstract

ABSTRAKKebijakan dividen merupakan salah satu aspek penting dalam manajemen keuangan perusahaan, yang berkaitan dengan keputusan pembagian keuntungan kepada pemegang saham dan alokasi laba untuk reinvestasi dalam perusahaan. Keputusan ini tidak hanya memengaruhi pemegang saham, tetapi juga mencerminkan kinerja keuangan dan prospek pertumbuhan perusahaan. Oleh karena itu, kebijakan dividen sering kali menjadi perhatian utama bagi investor, manajer, dan pemangku kepentingan lainnya. Penelitian ini bertujuan untuk menunjukkan secara eksperimental bagaimana rasio keuangan mempengaruhi kebijakan dividen. Populasi penelitian meliputi seluruh perusahaan sektor basic materials yang terdaftar di BEI selama tahun 2020-2023, dengan sampel sebanyak 20 perusahaan. Analisis data menggunakan analisis regresi linier berganda yang terlebih dahulu diuji menggunakan uji asumsi klasik. Temuan penelitian menunjukkan bahwa likuiditas, solvabilitas, profitabilitas, aktivitas dan pertumbuhan tidak berpengaruh terhadap kebijakan dividenKata Kunci: Kebijakan Dividen, Rasio Keuangan, Basic MaterialsABSTRACTDividend policy is one of the important aspects of corporate financial management, which deals with the decision to distribute profits to shareholders and the allocation of profits for reinvestment in the company. This decision not only affects shareholders, but also reflects the financial performance and growth prospects of the company. Therefore, dividend policy is often a major concern for investors, managers and other stakeholders. This study aims to show experimentally how financial ratios affect dividend policy. The research population includes all basic materials sector companies listed on the IDX during 2020-2023, with a sample of 20 companies. The data analysis used multiple linear regression analysis which was first tested using the classical assumption test. The research findings show that liquidity, solvency, profitability, activity and growth have no effect on dividend policy.Keywords: Dividend Policy, Financial Ratios, Basic Materials
Peningkatan Manajemen Keuangan Umkm Melalui Pelatihan Dan Pendampingan Penghitungan Harga Pokok Produksi Yuliana, Lutfiah; Budiantara, Martinus
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3006

Abstract

The challenges faced by MSMEs, especially those related to financial management, often become obstacles in the quest to thrive and compete in an increasingly complex market. In managing a business, it is important to understand the concept of cost of production preparation thoroughly. Cost of goods sold becomes the basis for setting the right selling price and ensuring business sustainability and profitability. This community service activity aims to provide guidance and training on calculating production costs to determine selling prices to MSMEs, namely Wisanggeni Restaurant MSMEs and Cak-Cik Fried Rice MSMEs in Yogyakarta, Bantul Regency, Sedayu District. This activity will be carried out on February 17-19, 2024. The stages of this training activity are: 1) Survey 2) Material delivery stage 3) Training and guidance 4) Results and evaluation. The results of this community service activity are an increase in understanding related to COGS from 30% to 80%, then after training and mentoring it increases to 100%, so it can be concluded that training and mentoring are effective in achieving the desired goals, namely increasing the understanding and skills of MSME actors in calculating and compiling cost of goods produced to set selling prices. Keywords: Cost of Goods Manufactured, Financial Management, MSME.
Co-Authors M. Yogi Riyantama Isjoni Martinus Budiantara, Martinus