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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Public Budgeting, Accounting and Finance Pelita Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Juwita Agustrisna
Accounting Departement, Universitas Sumatera Utara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) MODERATION ON A CORRELATION BETWEEN FUNDAMENTAL FACTORS TO THE DIVIDEND POLICY agustrisna, juwita
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.39 KB)

Abstract

The research objective is to analyze the influence of moderation of the Good Corporate Governance (GCG) on the correlation among fundamental factors (liquidity, leverage, profitability, sale growth, firm size, operation of cash flow, profit volatility, capital expenditure, and detained profit) simultaneously and partially on dividend policy in non-financial companies. The population was 376 non-financial companies listed in the Indonesia Stock Exchange from 2009 to 2013. The samples were 20 companies with 100 units of analysis selected based on purposive sampling method. The data were analyzed by using the multiple-linear regression analysis and the residual test with an SPSS software program. The research result proved that simultaneously fundamental factors (liquidity, leverage, profitability, sale growth, firm size, operation of cash flow, profit volatility, capital expenditure, and detained profit) did not influence dividend policy in non-financial companies. Partially, all independent variables did not influence significantly dividend policy. Good Corporate Governance variable was the moderation variable which significantly strengthened fundamental factors with dividend policy of non-financial companies.
Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol 2, No 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Abstract

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.
PKM Socialization and Training on Financial Reports and Optimizing Digitization of the Economy in Development UKM/UMKM House of Friends of Mother, Medan Helvetia Village Abdillah Arif Nasution; Tetty Yuliati; Risanty; Juwita Agustrisna; May Hana Bilqis R
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.483 KB) | DOI: 10.32734/abdimastalenta.v6i2.5085

Abstract

Rumah Kawan Bunda is a forum for empowering women in entrepreneurship. Rumah Kawan Bunda has various educational and collaboration programs to increase the production and sales of its members. The purpose of Rumah Kawan Bunda itself is as a space for women entrepreneurs who want to improve their entrepreneurial competence as well as a place for education and business collaboration between fellow entrepreneurs. It can be said that Rumah Kawan Bunda is the answer for women entrepreneurs who want to advance their business and increase their competence in selling both online and offline in this digital era. To continue to support the development of MSME players so that they can be competitive and contribute to the national economy, it is necessary to take steps to motivate and support MSMEs by providing guidance and assistance so that they can be more focused. Therefore, we will conduct socialization and assistance to MSMEs in preparing financial reports so that they can be used as decision-making tools in calculating business profits, and can increase access to capital to get investors. In addition, to overcome the problems of MSMEs, namely access to market products in the face of free trade and the 4.0 revolution, Micro, Small and Medium Enterprises (MSMEs) can take advantage of electronic commerce or E-commerce as a means of marketing their products.
An empirical look at the effect of service quality on online shopping customer satisfaction in Indonesia Risanty Risanty; Sambas Ade Kesuma; Juwita Agustrisna; May Hana Bilqis
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 4 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.273 KB) | DOI: 10.22437/ppd.v9i4.11044

Abstract

The main purpose of this study is to examine the relationship between service quality and online shopping customer satisfaction in Indonesia. This study is a quantitative and cross-sectional study with a survey method. This study's online shopping customers consist of undergraduate and postgraduate students in the Accounting Department of Universitas Sumatera Utara. The study used Likert scale questionnaires distributed to 400 respondents, and 295 questionnaires were obtained for data analysis. The study found that service quality has a positive and significant relationship with customer satisfaction. The study reveals that the elevation of excellent service quality on online shopping is the best solution for online shopping vendors to obtain customer satisfaction.
Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol. 2 No. 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Abstract

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.
Co-Authors May Hana Bilqis May Hana Bilqis R May Hana Bilqis Rangkuti Mustia Ismail Nasution, Abdillah Arif Risanty Sambas Ade Kesuma Tetty Yuliati