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THE INFLUENCE OF BUSINESS RISK PROFITABILITY AND DIVIDEND POLICY ON COMPANY VALUE IN THE COMPANY REGISTERED FOOD AND DRINK Brigita Abigail Tri Ayu Ningrum Hutabarat; Angelyn Prily Zefanya Sihite; Herlita Helsyafira Br Tarigan; Jholant Bringg Luck Amelia Br Sinaga; Windi Astuti
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2359

Abstract

Background : This study aims to examine Business Risk, Profitability and Dividend Policy on Firm Value in food and beverage companies listed on the IDX. Sample selection was done by purposive sampling method. The sample used is companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in 2019-2021 as many as 14 companies with the amount of data processed for 3 years as many as 42 companies. Method : The type of data used is secondary data obtained from the official IDX website in the form of company financial reports. The data analysis tool used is multiple linear regression with the help of the SPSS version 20.0 program. Result :The results of this study indicate that partially Profitability (ROA) and Dividend Policy (ROA) have an effect and are significant on Firm Value, while Business Risk has no effect and is not significant for Value. Company. Then simultaneously Business Risk, Profitability (ROA) and Dividend Policy (ROA) have a significant and significant effect on Company Value. Conclusion: The magnitude of the influence of Business Risk, Profitability (ROA) and Dividend Policy (ROA) is used in the research model on Firm Value. is 39.1%. while the remaining 60.9% is explained by other factors not examined in the study.
Working Capital Training and Preparation of Business Cash Projections for Titi Putih Village Community, Lima Puluh Pesisir District, Batubara Regency, North Sumatra Iskandar Muda; Azhar Maksum; Ibnu Austrindanney Sina Azhar; Windi Astuti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10212

Abstract

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.
Towards Financial Education Transformation: Accounting Computer Application Training for Teachers and Students of SMA Negeri 1 Dolok Batu Nanggar Amlys Syahputra Silalahi; Andrew Satria Lubis; Muhammad Arif Lubis; Windi Astuti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.14230

Abstract

This community engagement initiative took place within the premises of SMA Negeri 1 Dolok Batu Nanggar. Online Accounting Computer Applications serve as a valuable tool for simplifying financial report preparation. The objective of this community engagement was to improve participants' understanding of financial record keeping, presentation, and reporting, with the aim of enabling faster, more accurate financial reporting. The engagement activities involved socialization, simulations, and practical exercises, illustrating how to record various transactions in accordance with common industry standards using the Accounting Computer Application. Twenty-five participants, consisting of five teachers and twenty-five students from SMA Negeri 1 Dolok Batu Nanggar, were involved in the program. The post-test results revealed a significant increase in participants' knowledge and understanding of the Accurate Online application. Approximately 70% to 80% of the participants reported familiarity with the application and its benefits, a substantial improvement from the initial 30%. The training and mentoring provided during this initiative is expected to empower both teachers and students, enabling them to enhance their competence in financial report preparation for their future business ventures and in offering financial reporting services to companies.