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The Effect of Financial Ratios on Dividend Policy with Sales Growth as a Moderating Variable in Technology Sector Companies Listed on the Indonesia Stock Exchange (2019–2023)
International Journal of Economics, Management and Accounting
Vol 3
, No 1
(2026)
This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variabl...
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Pelatihan Strategi Manajemen Burnout untuk Meningkatkan Kemampuan 4C (Creativity, Critical Thinking, Communication, Collaboration) Bagi Guru dan Tenaga Kependidikan di SMP Muhammadiyah 2 Banjarbaru
ARDHI : Jurnal Pengabdian Dalam Negri
Vol 3
, No 5
(2025)
This community service activity aims to help teachers and education staff manage burnout while improving the ability of the 4Cs (Creativity, Critical Thinking, Communication, and Collaboration) in the school work environment. The training was held at SMP Muhammadiyah 2 Banjarbaru with the involvement of 11 participants, using a participatory approach that included interactive lectures, group discussions, reflections, and role play simulations. The main objective of this activity is to build the...
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Implikasi PMK-37 Tahun 2025 terhadap Keseimbangan Fiskal dan Daya Tahan UMKM
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps...
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Implementasi Konsep Age-Friendly City dalam Menghadapi Tantangan Demografi Lansia di Kota Yogyakarta: indonesia
Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil
Vol 3
, No 3
(2025)
The increasing number of elderly people in Yogyakarta City demands the provision of an inclusive environment that supports the welfare of the elderly. This study aims to assess the suitability of Yogyakarta City for the concept of an elderly-friendly city based on seven main variables: green open space, public transportation, pedestrian facilities, health services, social support, elderly-friendly intergenerational interactions, and advocacy for the basic rights of the elderly. The research used...
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Analisis Penggunaan Bahasa Dalam Konten Iklan Produk Kencantikan The Originote Di Media Sosial Tik Tok
Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar
Vol 1
, No 1
(2025)
The original aim of this research was to find out and identify language errors in advertising content on general media, especially Tiktok. Tik Tok public media is a popular platform for marketing products, including beauty products. The research results show that THE ORIGINOTE uses various language strategies to attract consumer attention and interest, such as the use of positive and emotional terms, slang and humor. THE ORIGINOTE also creates a brand image of a product that is natur...
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Inovasi Pembuatan Kue Keranjang Dengan Penambahan Puree Umbi Bit (Beta Vulgaris L.) Dan Variasi Isian Kismis Sebagai Obyek Usaha
Journal of Creative Student Research
Vol 1
, No 4
(2023)
Kue keranjang or commonly called Nian Gao is a seasonal cake during Chinese New Year celebrations. Kue Keranjang is a typical Chinese New Year food, its color is brown, made from glutinous rice flour, water and sugar, and has a chewy and sticky texture. This study aims to determine the organoleptic properties of kue keranjang with the addition of beetroot puree and various raisin fillings including color, flavor, texture, taste, overall product preference level, chemical properties, and pr...
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Efektifitas Penggunaan Skin Wrap dalam Mengatur Suhu Tubuh Pada Bayi Baru Lahir di Bagian Perinatologi Rumah Sakit Awal Bros Batam
Jurnal Ilmu Kesehatan dan Gizi
Vol 1
, No 3
(2023)
Newborns can experience hypothermia shortly after birth, hypothermia occurs through several mechanisms, namely related to the body's ability to balance between heat production and heat loss. Failures caused by a decrease in the baby's body temperature drop by about 0.30C per minute. There are several ways to avoid hypothermia, including using skin wrap. Skin wrap is a plastic bag to reduce heat loss due to evaporation so that it is easy to increase the baby's temperature. The method of using ski...
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