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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Liquidity: Jurnal Riset Akuntansi dan Manajemen J-MAS (Jurnal Manajemen dan Sains) Journal of Entrepreneurship, Management and Industry (JEMI) EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pasar Modal dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA RENATA Jurnal Pengabdian Masyarakat Kita Semua International Journal Business, Management and Innovation Review JPT : Jurnal Pendidikan Tematik Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ranidiah, Furqonti
Universtas Muhammadiyah Bengkulu
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Dampak Program Kampus Mengajar dalam Meningkatkan Kualitas Hasil Belajar Kelas 4 SDN 43 Kota Bengkulu tri ahsyar, Efan; Dwi Ilhami, Mardhiyah; Ranidiah, Furqonti
JPT : Jurnal Pendidikan Tematik Vol 5 No 2 (2024): Agustus
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpt.v5i2.1281

Abstract

This research examines the impact of the Teaching Campus Program on improving the quality of learning outcomes for grade 4 students at SDN 43 Bengkulu City. This program is part of the government's initiative in the Independent Learning-Free Campus Policy, which aims to integrate tertiary students into the primary school system to increase teaching resources and enrich the learning process. This study uses a quantitative method by collecting data through pre-test and post-test to measure differences in students' academic abilities before and after program implementation. The research sample consisted of 20 selected 4th grade students. In addition, data was collected through interviews with class teachers, students involved in the program, as well as classroom observations during the program. The research results showed a significant increase in student learning outcomes. Observations and interviews also indicated increased student motivation to learn as well as more effective interactions between students and teachers. The program also helps identify and implement more innovative and engaging teaching methods, which is considered an important factor in improving learning outcomes.
Effect of Capital Structure, Liquidity, and Solvency on Company Value With Dividend Policy As Moderation Islamic Economic Perspective (Case Study of Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022) Ranidiah, Furqonti; Sumarlan, Ahmad; Khatimah, Khusnul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12774

Abstract

This study aims to examine the influence of capital structure, liquidity and solvency on firm value with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The population in this study consisted of 193 companies. The sampling technique used certain criteria of purposive sampling to obtain 37 companies with a 5-year research period, and resulting 185 data points. This research is quantitative uses secondary data. The data collection method used was documentation. The data analysis technique used SEM-PLS (Structural Equation Models Part Least Square) processed by using SmartPLS 3.2.9 program. The result show that capital structure has a significant positive influence on firm value. Liquidity has a significant negative influence on firm value. Solvency has a significant positive influence on firm value. Dividend policy moderates the influence of capital structure on firm value. Dividend policy does not moderate the influence of liquidity on firm value. Then, dividend policy moderates the influence of solvency on firm value.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Mirra Sri Wahyuni; Irzan, Irzan; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of capital structure, tax planning, and dividend policy on profitability in healthcare companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method employed is quantitative, utilizing secondary data obtained from company financial reports on the official Indonesia Stock Exchange website (www.idx.co.id). Data analysis techniques included descriptive statistics and multiple linear regression analysis using SPSS version 26. The research sample was determined using a purposive sampling method, resulting in 45 observational samples from nine healthcare companies. The results indicate that partially, capital structure has a negative and significant effect on profitability, dividend policy has a positive and significant effect on profitability, while tax planning has no effect on profitability. Simultaneously, capital structure, tax planning, and dividend policy have a significant effect on profitability. The conclusion of this study is that capital structure management and dividend policy play a significant role in increasing the profitability of healthcare companies, while tax planning has not been shown to have a significant effect on corporate profitability. Keywords: Capital Structure, Tax Planning, Dividend Policy, Profitability, Healthcare Sector  
Co-Authors Ade Fitri, Marliza Adelia Oktapriani Adi Bambang Permadi Adi Sismanto Adiansyah, Dicky Afrianti, Melta Ahmad Junaidi Ahmad Junaidi Ahmad Pati Hulmubin Andini, Novia Anggun Tarisa Arianto, Tezar Asri Riastuti Ayu, Ni Made Dhiyah Budi Astuti Budi Astuti Chairul Suhendra Chairul Suhendra Derifisharity, Friskha Diah Khairiyah Diah Khairiyah Dinal Eka Pertiwi Dwi Ilhami, Mardhiyah Dwi Novita Esa Destiani Fauzi, Rico Achmad Febriansyah, Erwin Geby Dinasti Herdianto Herdianto Indri Dwi Via Intan Cristuin Monica Irzan, Irzan Islamuddin Islamuddin Isma Nurangraini Johari, Bima Kamelia Kuswanti Khatimah, Khusnul Kiki Permata Sari Lantowa, Felmi D. Ligia Puspenda, Rahayu Lisdayanti, Septina Mandala Putra Marini Meilaty Finthariasari Mella Anggita Putri Mirra Sri Wahyuni Mola, Sebastianus Adi Muchlis Muchlis Muhammad Galy Njoman Ari Prabowo Nensi Yuniarti Zs Nensi Yuniarti. Zs Nensi Yuniarti. Zs Novita, Dwi Nugroho, Oktian Fajar Nurdianti, Cici Partama Putra, Yudi Pertiwi, Sri Wulan Puspa, Cicilia Dian Ramadhani, Indah Trian Rina Yuniarti, Rina Robiansyah, Anton Safitri, Marlia Hartati Selly Sepika Setiorini, Hesti Shelly Rizky Belyani Sri Ekowati Sri Wulan Pertiwi Sukardi Putra Sumarlan, Ahmad Suwandi, Suwandi Tina, Mahayastina Tio Anggara tri ahsyar, Efan Umi Mustika Ummul Khair Ummul Khair Verdiana, Cornelia Wahyu Rizqiya Ratna Jauhari Wendhy Iriyani Atmaja Yogi Hadhiyanto Yudi Partama Putra Yulinda, Ade Tiara Yuniarti Zs, Nensi Yuniarti, Nensi Yuniarti. Zs, Nensi Yusmaniarti Zulfikar Taqiuddin