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Dividend Payout Ratio and Cost of Equity: A Case Study on the Industrial Sector of the Indonesia Stock Exchange
International Journal of Management
Vol 2
, No 4
(2025)
The industrial sector plays a crucial role in driving Indonesia’s economic growth, yet it also faces challenges in optimizing capital structure and shareholder value. One key financial policy that reflects managerial decisions and investor perceptions is the dividend payout ratio, which may influence a firm’s cost of equity. This study aims to examine the effect of the dividend payout ratio on the cost of equity among industrial sector companies listed on the Indonesia Stock Exchange (IDX) durin...
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Langkah Strategi UMKM Menuju Bisnis Global: Studi Kasus Kopi Kenangan Cabang Jl. Pancing No. 184, Medan
M. Fikrie Fachrian Lubis
; MHD. Haiqal Wijaya
; Clara Citra Sinaga
; Andhita Dean Vega
; Dionisius Sihombing
; Fadli Agus Triansyah
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 3
, No 6
(2025)
This study aims to analyse the strategies implemented by Kopi Kenangan MSMEs, particularly the branch at Jl. Pancing No. 184 Medan, in facing the challenges of globalisation and penetrating the international market. The method used is a case study with a descriptive qualitative approach through interviews, observations, and documentation. The results of the study show that Kopi Kenangan is well prepared to compete in the global market through strengthening internal management, utilising digital...
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Literasi Keuangan melalui Kesadaran Menabung pada Anak-Anak Desa Ndeskati
Jurnal Pengabdian Kepada Masyarakat
Vol 5
, No 4
(2025)
Financial literacy is an essential skill that needs to be instilled from an early age so that the younger generation develops the ability and habit of managing money wisely. This study focuses on efforts to improve financial literacy through savings awareness among children in Ndeskati Village. The background of this research is based on the low understanding of children about the importance of saving and the lack of age-appropriate financial education facilities. The research method employed is...
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Pengaruh Project Based Learning terhadap Kemampuan Berpikir Kritis Siswa Kelas V SD Islam Istiqomah
Jurnal Riset Rumpun Ilmu Pendidikan
Vol 4
, No 3
(2025)
Education is a crucial foundation for shaping a generation with strong character, faith, intelligence, and responsibility as mandated by Law Number 20 of 2003. In the 21st century, one of the most essential competencies to be developed is critical thinking, which can be effectively nurtured through Project Based Learning (PjBL). This approach actively engages students in planning, inquiry, problem-solving, and reflection within project-based tasks, making learning more meaningful. This study exa...
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Analisis Kelayakan Operasional Penyediaan Fasilitas Rekreasi Anak untuk Peningkatan Level of Service di Bandar Udara
Jurnal Kendali Teknik dan Sains
Vol 3
, No 4
(2025)
This study aims to analyze the operational feasibility of providing child-friendly recreational facilities at airport terminals to enhance service quality or Level of Service (LoS). A qualitative approach based on a literature review was used to examine various sources and previous research to evaluate the urgency, impact, as well as design and implementation strategies for child-friendly facilities at airports. Facilities such as play areas, breastfeeding rooms, and child-friendly toilets are e...
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Pengaruh Kinerja Keuangan terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Moderasi: Perusahaan Sektor Non-Keuangan yang Terdaftar di BEI Periode 2020-2023
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 5
(2025)
The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on div...
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Analisis Perubahan Kualitas Batubara Sebelum dan Sesudah Swabakar di Stockpile 10 Port Paring Lahung
Mellysa Caldera
; Deddy Nan Setya Putra Tanggara
; Dody Ariyantho Kusma Wijaya
; I Putu Putrawiyanta
; Yos David Inso
Jurnal Riset Rumpun Ilmu Teknik
Vol 4
, No 3
(2025)
Coal is an important energy source that is still widely used in industry, especially the power generation industry, because of its high energy content. However, in the process of handling and storage, coal has the characteristic of being easily oxidized, This oxidation process, if it occurs continuously, can cause internal heat accumulation which eventually triggers spontaneous combustion. This study aims to analyze changes in coal quality before and after spontaneous combustionto find out how s...
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Kekuatan Hukum Memorandum of Understanding (MoU) pada Perjanjian Pageant Miss Beauty Jatim 2022
Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia
Vol 2
, No 4
(2025)
The Memorandum of Understanding (MoU) is a preliminary agreement in contracts established under the Common Law system, and this research is based on the increasing phenomenon of using MoUs as an initial form of agreement in various fields, including the organization of beauty pageants; however, in practice, there remains ambiguity regarding the extent to which an MoU has binding legal force, particularly when one party commits a breach of contract or when disputes arise, thus this study formulat...
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Determinasi Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Kesadaran, Pemahaman Perpajakan, dan Pemahaman Sanksi Pajak: Studi Kasus di KPP Pratama Klaten
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing...
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Studi tentang Penyerapan Anggaran pada Kecamatan di lingkungan Kota Semarang
Jurnal Ilmiah Serat Acitya
Vol 14
, No 2
(2025)
Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memengaruhi penyerapan anggaran pada kecamatan di Pemerintah Kota Semarang. Penelitian tersebut menggunakan sampel sebanyak 64 responden yaitu pengelola keuangan pada kecamatan Kota Semarang yang terdiri dari Pengguna Anggaran, Pejabat Pembuat Komitmen, Pejabat Pelaksana Teknis Kegiatan dan Bendahara Pengeluaran yang menggunakan metode sampling sensus atau sampling total. Metode yang digunakan adalah analisis regresi linear berganda deng...
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