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The Effect of Corporate Governance and Financial Performance on Dividend Policy Rochmah Yuniati; Anita Wijayanti; Riana Rachmawati Dewi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1414

Abstract

This study aims to examine and analyze the effect of corporate governance and financial performance on dividend policies. The dependent variable is dividend policy and the independent variable is the size of the board of commissioners, independent board of commissioners, managerial ownership, liquidity and profitability. The population of this research is 14 Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 – 2018. With a total sample size of 56 and this sampling technique uses a purposive sampling method. Testing the hypothesis of this study using multiple linear regression test. The results of this study indicate that the size of the board of commissioners, the board of independent commissioners and profitability affect the dividend policy, managerial ownership and liquidity do not affect the dividend policy
IMPLEMENTATION OF HEALTH-BASED STANDARD OPERATING PROCEDURES (SOP) AS COVID-19 MITIGATION IN HOTEL INDUSTRY Anita Wijayanti; Kartika Hendra Titisari; Purnama Siddi; Riana Rachmawati Dewi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 2 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v2i2.3279

Abstract

In Indonesia, the Covid-19 virus has infected since March 2, 2020. Since then, the Large-Scale Social Restrictions (PSBB) policy has been implemented in several areas with a high spread of the virus, (Regulation of the Minister of Health of the Republic of Indonesia No. 9 of 2020). This is used to suppress the spread of the virus. Hospitality is one of the tourism industries affected. The problem of hotel occupancy rates has decreased due to the Covid 19 pandemic in hotels, forcing a number of hotels to experience temporary or permanent closures. In an effort to develop standard governance standards in mitigating the impact of the Covid 19 outbreak for the hotel industry, the community service team views the need to establish standard operating procedures (SOPs) to prevent and control the impact of Covid 19 in the hotel industry. The object of this activity is the management of Hotel Laweyan Surakarta. The methods used were socialization, FGD and trials. At this stage the output produced is SOP Front Office and Housekeeping. The PKM team also helped with a set of tools for washing hands and personal protective equipment. SOPs are important especially for disaster mitigation and health services to control the stages of activities so that they are easy to monitor.
Pelatihan Dan Pendampingan UMKM Menuju Kawasan Wisata Kampung Batik Laweyan Kartika Hendra Titisari; Ananda Sabil Hussein; Pramono Hadi; Raditha Hapsari; Agni Astungkara; Anita Wijayanti
Journal Of Human And Education (JAHE) Vol. 3 No. 2 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i2.289

Abstract

Pengabdian kepada Masyarakat dilaksanakan di kampung wisata Laweyan, dengan sasaran 20 UMKM. Kegiatan meliputi pengenalan pembukuan sederhana dan marketing online untuk mendukung perkembangan bisnis. Metode yang digunakan adalah memberikan pelatihan dan dilanjutkan pendampingan selama 2 bulan terkait materi yang disampaikan dalam pelatihan. Hasil dari kegiatan ini adalah peserta mampu melaksanakan pembukuan sederhana untuk bisnis nya dan melakukan pemasaran online melalui social media dengan konten-konten yang bisa menarik minat pembeli. Secara keseluruhan menunjukkan antusiasme dari peserta pelatihan dan pendampingan.