Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Goodwood Akuntansi dan Auditing Reviu
Kiagus Andi
Universitas Lampung, Lampung
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Meningkatkan Keterampilan Anggota BUMDes Dahlia melalui Pengolahan Limbah Dan Penyusunan Laporan Keuangan yenni agustina; Kiagus Andi; Dewi Sukmasari; Reni Oktavia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i1.1464

Abstract

Purpose: The primary purpose of the service's activity is to improve the soft-skills and hard skills of Dahlia Bumdes participants. The reason why it has already done because village-owned enterprises are business entities formed with the aim of improving the welfare of the community. Therefore, it is necessary to develop innovative products so that this can become other sources of business income. The resources that can be used and easier to get is cooking oil waste. However, many people do not know the waste treatment technique so as to produce products that have economic value. Method: This service activity uses several techniques. The initial stage that the team did was conducting a pre-survey. After that, the team did socialization about the plan to government in this village. The next stage is training. At this stage, the team used a persuasive approach, namely an invitation about the importance of awareness of the dangers of waste and the economic potential from processing waste into goods of economics value. The last approach is cognitive, namely in the form of training to improve the knowledge and skills of participants. Result: This activity received a positive response from both BUMDes and participants. It is clear that the participant was being enthusiastic toward training activity. Based on the results of the post-test given orally, there was an increase in the participants' cognitive abilities in answering the team's questions. Conclusion: The training activities had had a positive impact on the participants, especially in increasing the participants' cognitive knowledge and skills in processing waste materials and preparing financial reports.
Pengaruh Profitabilitas, Leverage, dan Struktur Modal terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Moderasi Nurul Rizki Yanti; Agrianti Komalasari; Kiagus Andi
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1476

Abstract

Purpose: The COVID-19 epidemic has had a devastating impact on the international economy, particularly in Indonesia. The hospitality, dining, and tourism sectors are some of those most impacted by the COVID-19 pandemic. The impact of profitability, leverage, capital structure, and dividend policy as moderating variables on firm value is investigated in this study for companies in the hotel, restaurant, and tourism sub-sector listed on the Indonesian stock exchange between 2016 and 2021. Method: With data from the Indonesian stock exchange from 2016 to 2021, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 15 businesses that fit the bill. Results: The findings in 15 companies show that profitability has no effect on firm value, with a significance value of 0,584; leverage has no effect on firm value, with a significance value of 0,896; capital structure has no effect on firm value, with a significance value of 0,122; dividend policy is able to moderate profitability on firm value, with a significance value of 0,025; dividend policy is unable to moderate the effect of leverage; and capital structure has no effect on firm value. Limitations: This study only uses the variables of profitability, leverage, capital structure, dividend policy to explain the variable value of the company, with a sample of companies in the hotel, restaurant and tourism sub-sector listed on the Indonesian stock exchange during 2016-2021. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about profitability, debt, and capital structure can also utilize this research's findings as knowledge so they can act right away to keep their operations going in the future.
Co-Authors Agrianti Komalasari Dewi Sukmasari Nurul Rizki Yanti Reni Oktavia yenni agustina