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Contact Name
Syamruddin
Contact Email
syambatubara@lkd-pm.com
Phone
+62 21 74771224
Journal Mail Official
jurnalmandiri@lkd-pm.com
Editorial Address
Jalan Kiwi IV No. 7, Griya Pamulang Estate, Pamulang Timur, Tangerang Selatan, Banten, Indonesia
Location
Kota tangerang selatan,
Banten
INDONESIA
Jurnal Mandiri
ISSN : 25803220     EISSN : 25804588     DOI : 10.33753/mandiri
JURNAL MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi (P-ISSN: 2580-3220 and E-ISSN: 2580-4588) was published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM). This journal is an Indonesian-based open access peer-reviewed journal that is official twice a year (June and December). This journal contain ideas or results of research and scientific work that comes from research and community service with the aim of developing science, art, and technology. In addition, this Journal is also expected to be able to support the improvement of lecturer competencies and an alternative for the public in publishing the results of their work. As far as the focus and seriousness consist of: Business Management Accounting Economics Entrepreneurship
Arjuna Subject : -
Articles 5 Documents
Search results for , issue "Vol 9 No 1: Juni 2025" : 5 Documents clear
Dividend Policy and Firm Value: The Mediating Role of Financial Performance Nisa, Zaharatun; Haiqal, Muhammad; Yusnidar, Cut; Saputra, Ryanda; Yanti, Evi Maulida
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.303

Abstract

In the business world and capital markets, firm value is an important indicator that reflects the company's performance, prospects, and attractiveness in the eyes of investors. One factor that is believed to influence firm value is dividend policy, which is the management's decision to distribute profits to shareholders or retain them for the company's investment needs. In the world of investment and capital markets, dividend policy is one of the important factors that can influence investor perceptions of a company's value. This policy reflects. The method used in this study is secondary data through the financial statements of manufacturing companies that meet the sample criteria of 12 companies in a 5-year observation period. Data processing in the study using the eviews application with the selection of CEM, FEM, and REM models was carried out to determine the method that is appropriate for the research conducted, then the chow test, hausman test, and lagrange multipler test were used. From the results of data processing and analysis of the problems carried out, it can be concluded that the financial performance variable is unable to mediate the effect of dividend policy on firm value, this is because dividend policy acts as an external factor that directly influences firm value, without the need to go through a mechanism to improve financial performance. Dividend policy has a positive and significant effect on firm value. This shows that companies that consistently distribute dividends provide a positive signal to investors regarding financial stability and future profit prospects, while financial performance does not affect the value of the company. The implication of this finding suggests that in the context of the consumer goods industry, investor perceptions of firm value are more influenced by external signals such as dividend distribution, rather than by internal indicators such as ROA.
Analysis of Students' Financial Behavior in South Tangerang City Widya Lestari, Ambar; Eliyani, Citra
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.310

Abstract

This research investigates the influence of financial experience on students’ financial behavior in South Tangerang City, the impact of lifestyle on students’ financial behavior, and the joint effect of both financial experience and lifestyle on financial behavior. A quantitative method using a survey design was applied. The study population consisted of students enrolled at Pamulang University in the 2024/2025 academic year. A purposive sampling technique was used to select 100 participants. Data were collected through observations, interviews, and structured questionnaires. The instruments were first tested for validity and reliability. Additionally, classical assumption tests namely normality, multicollinearity, and heteroscedasticity were performed to meet the prerequisites for multiple linear regression analysis. The findings reveal that both financial experience and lifestyle individually have a statistically significant positive effect on financial behavior. Moreover, the combination of these two variables also contributes significantly to shaping students' financial behavior.
How Existing Conditions in Madrasah Tsanawiyah (MTs) Al Mursyidiyyah, South Tangerang City? Investigations with Using SWOT Analysis Syamruddin, Syamruddin; Mustika, Mustika
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.321

Abstract

This study aims to determine the current conditions at Madrasah Tsanawiyah (MTs) Al Mursyidiyyah, South Tangerang City. The method used in this study is descriptive qualitative. While the data analysis techniques use SWOT Analysis, IFE Matrix Analysis, EFE Matrix Analysis, IE Matrix Analysis, SWOT Matrix, and SWOT Analysis Diagram. The results of the study show that the IFE Matrix has a score of 3.29 for strengths and weaknesses. Then, in the EFE Matrix, opportunities and threats have a score of 3.24. Based on the IE Matrix, the company's position in cell I shows that the appropriate strategy is to grow and develop (growth and build), which means this strategy is adjusted to the strengths of the company's internal side to take advantage of the right opportunities to gain benefits for the company. While in the SWOT Matrix using the SO, WO, ST, and WT formulas, twelve strategies are obtained. The results of the SWOT Analysis Diagram show that the company is in quadrant I, namely carrying out and supporting an aggressive strategy.
The Effects of Tunneling Incentive, Bonus Mechanism, and Firm Size on Transfer Pricing Rochmah, Annisa; Kesumo Wardhani, Nurhastuty
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.316

Abstract

This research is conducted to examine how tunneling incentive, bonus mechanism, and firm size influence transfer pricing among banking companies listed on the Indonesia Stock Exchange (IDX) throughout 2022–2024. The study employs a purposive sampling technique, selecting data from annual reports of banks that meet predetermined criteria, yielding a total of 102 firm-year observations. The analysis utilizes panel data regression to test the hypotheses. Findings reveal that both tunneling incentive and bonus mechanism positively affect transfer pricing, indicating that the personal motives of majority shareholders and performance-based managerial rewards may stimulate transfer pricing behavior. Conversely, firm size shows a negative relationship with transfer pricing, suggesting that larger institutions tend to limit such activities due to greater oversight from regulators. The outcomes of this research offer meaningful implications for policymakers, investors, and corporate leaders in comprehending the determinants of transfer pricing practices within the banking industry.
The Effect of Profitability, Leverage, Firm Size, and Sales Growth on Firm Value Agustar, Gryara Anrasia; Nilawati, Yuana Jatu
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.318

Abstract

Research purposes this study aims to analyze the effect of profitability, leverage, firm size, and sales growth on firm value in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Method/Approach The research sample consisted of 37 companies with a total of 111 observations. Data were analyzed using panel data regression with the Random Effect Model (REM) approach, selected based on the results of the Chow, Hausman, and Lagrange Multiplier tests. Research Results The results indicate that profitability (ROA) has a significant positive effect on firm value, leverage (DER) has a significant negative effect on firm value, while firm size and sales growth also have significant positive effects on firm value. Conclusion this study implies the importance for companies to manage leverage prudently and to enhance profitability, business scale, and sales growth in order to increase firm value.

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