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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Akuntansi dan Keuangan
Yesi Angraini
Universitas Lampung
Economics, Econometrics & Finance Social Sciences

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Studi Kasus tentang Penggunaan Media Pembelajaran Digital dalam Pembelajaran PPKn di SD Negeri 1 Langkapura Muhammad Kaulan Karima; Alwan Naufal Akmaluddin; Annisa Mutiara Kaldi; Tusia Retno Wulandari; Nofi Yani; Yesi Angraini; Yuliani Yuliani; Nabila Arina; Muhammad Mona Adha
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis dampak dari pemanfaatan media pembelajaran digital pada mata pelajaran PPKN di tingkat sekolah dasar. Media digital diharapkan dapat berperan sebagai sarana untuk menumbuhkan pemahaman dan minat belajar peserta didik. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus guna memperoleh gambaran yang menyeluruh. Teknik pengumpulan data meliputi observasi, wawancara, dan telaah penelitian sebelumnya. Temuan studi menunjukkan bahwa penggunaan media pembelajaran digital terbukti signifikan dalam meningkatkan pemahaman dan partisipasi aktif siswa. Berdasarkan temuan tersebut, disarankan agar penggunaan media digital diperluas, khususnya dalam pembelajaran PPKN, guna mewujudkan pengalaman belajar yang bermakna, efektif, dan memudahkan di sekolah dasar.
Dampak Implementasi PSAK 73 terhadap Kebijakan Pembayaran Dividen Kas: Peran Moderasi Leverage Yesi Angraini; Liza Alvia
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7412

Abstract

This study analyzes the impact of PSAK 73 implementation on dividend payout with leverage as a moderating variable in Indonesia Stock Exchange (IDX) retail companies. PSAK 73, effective since January 2020, transformed lease accounting to an on-balance sheet treatment, potentially affecting dividend decisions. Secondary data from 21 retail companies (2020-2024) yielded 105 observations, analyzed using multiple linear regression and moderated regression analysis (MRA). PSAK 73 was proxied by lease liability, dividend payout by Dividend Payout Ratio (DPR), and leverage by Debt to Equity Ratio (DER). Results indicate that PSAK 73 implementation has a significant negative effect on dividend payout (p-value = 0.001), suggesting that increased lease liabilities prompt management to reduce dividends to maintain financial stability. Leverage significantly moderates this relationship (p-value = 0.029 < 0.05), with a positive coefficient that weakens the negative effect of PSAK 73 implementation on cash dividends. Empirically, these findings support Pecking Order and Agency Theories, where companies prioritize internal funding and use lease liabilities to mitigate agency problems. This study contributes to broadening the understanding of the impact of the PSAK 73 lease accounting standard change on cash dividend policies in retail subsector companies listed on the IDX from 2020-2024.
Co-Authors Alwan Naufal Akmaluddin Annisa Mutiara Kaldi LIZA ALVIA Muhammad Kaulan Karima Muhammad Mona Adha Nabila Arina Nofi Yani Tusia Retno Wulandari Yuliani Yuliani