Tujuan utama dari laporan keuangan adalah menyediakan informasi yang relevan untuk pihak-pihak yang berkepentingan baik pihak internal maupun eksternal misalnya muzakki, pemerintah, pihak lain yang menyediakan sumber daya bagi OPZ dan juga masyarakat. Fokusnya yaitu pada pelatihan virtual pembuatan laporan keuangan badan Lembaga Amil Zakat Nahwa Nur untuk menarik muzakki berdonasi. Tujuan utamanya yaitu memberikan pemahaman, pengarahan, dan pengetahuan kepada para peserta mengenai pentingnya pelatihan virtual pembuatan laporan keuangan badan Lembaga Amil Zakat Nahwa Nur untuk menarik muzakki berdonasi. Pandemi COVID-19 merupakan musibah yang memilukan seluruh penduduk bumi. Seluruh segmen kehidupan manusia di bumi terganggu, tanpa kecuali badan LAZ Nahwa Nur. Solusi atas permasalahan ini adalah memberikan pengetahuan dan ketrampilan membuat laporan keuangan kepada Rumah Lembaga Amil Zakat Nahwa Nur Depok Jaya. Metode pelaksanaan pelatihan dan pendampingan ini terutama menggunakan metode kegiatan action research secara virtual. Tim pelaksana melakukan kegiatan pemberian materi sambil melakukan analisis untuk pemecahan masalah yang dihadapi. Metode pemberi materi dilakukan dengan ceramah, tanya jawab interaktif, demonstrasi dan penyelesaian kasus secara online. Berdasar dari identifikasi awal ini maka pemberian pengetahuan dan ketrampilan tentang cara membuat laporan keuangan sangatlah tepat, karena dengan ketrampilan membuat laporan keuangan ini peserta diharap bisa membuat laporan keuangan lembaganya, agar calon para muzakki yakin bahwa lembaga mereka layak untuk didonasi. Laporan keuangan dapat dikatakan sebagai hasil akhir dari suatu proses akuntansi Kata Kunci: Laporan Keuangan, Pelatihan Virtual, Lembaga Amil Zakat
Fundamental factor has powerful influences to the dividend policy that indicated by the Dividend Payout Ratio (DPR), because of it shows the companies financial performance. The aim of this research is to determine the influence of fundamental factor that are consisting of Earning Per Share (EPS), Current Ratio (CR), Debt to Equity Ratio (DER) to the Dividend Payout Ratio (DPR) and its impact on corporate value is proxyed by Price Earning Ratio (PER) the oil palm plantation.This research was conducted using secondary data that obtained from www.bursamalaysia.com period 2009-2016. The analysis method used is descriptive statistics method and panel data regression method. The sample of this research was extracted with purposive sampling. The 88 corporate annual reports was analyzed as sampels. Testing hypothesis research using model fixed effect with eviews app tool 9 version.This results indicate that growth EPS, CR, DER, DPR and firm value in oil palm plantation companies in Malaysia Exchanges from 2009-2016 period on average fluctuate every year. Partially variable Earning Per Share (EPS) doesn’t have a significant effect on the variable Dividend Payout Ratio (DPR). Partially the variable Current Ratio (CR) has a significant effect on the variable Dividend Payout Ratio (DPR). Partially variable Debt to Equity Ratio (DER) doesn’t have significant effect on the variable Dividend Payout Ratio (DPR). Simultaneously and together the variable Earning Per Share (EPS), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant on the variable Dividend Payout Ratio (DPR). Partially variable Dividend Payout Ratio (DPR) has no significant effect on firm value variable (proxy with (PER) Price Earning Ratio).
The purpose of the PKM activities is to maximize the performance of principal, treasurer, administration of SMP Kota Tangerang Selatan cluster 02. The focus is on school treasurer tasked with handling the use of BOS funds. BOS Treasurer has a tax obligation that is somewhat different than the government treasurer in general. Procedure of calculation of PPh article 21 on employee's salary is derived from calculating the entire gross income of a month which includes basic salary and allowances, then reduced by the existing deduction, then calculated net income a year. The PKM research object is the principal, treasurer, administration of SMP Kota Tangerang Selatan cluster 02. The problem is derived from the lack of knowledge and the school principal, treasurer related to the tax problems in the use of BOS funds (school operational Assistance). The training Program that will be provided by experts in the field of tax is expected to provide knowledge related to tax calculation of article 21, article 23, and PPh article 4 paragraph 2 to the principal, treasurer, SMP administration of Tangerang City South Cluster 02.Keywords: Training, tax calculation of article 21, article 23, and PPh article 4 paragraph 2
The purpose of this research is to know the source and use of funds at PT. Mustika Ratu, to find out Liquidity of PT. Mustika Ratu Tbk and to know the influence of sources and the use of funds to liquidity at PT. Mustika Ratu Tbk.Research methods used is a quantitative descriptive that is doing discussion of the problems faced to the company's performance of financial aspects. the analytical data used are data that is data are numeric. Samples used in this study i.e. balance sheet, Profit and loss report on PT. Mustika Ratu Tbk Year 2010 to with 2013. The qualitative data i.e. data not stated in the form of numbers, like a brief history of PT. Mustika Ratu Tbk and business field of PT. Mustika Ratu Tbk. Determining whether a relationship is between the source and the use of funds at PT. Mustika Ratu Tbk with liquidity used method of regression equation analysis, coefficient of determination and test of significance.Result of source influence and use of funds with liquidity the presence of strong relationships and between the source and the use of funds and liquidity means having a relationship has a direct relationship. The magnitude of the source relationship the use of funds with liquidity 92.16% which means that the source and the use of funds affects the Sufficient liquidity. While the rest which is 7.84% influenced by factors other causes. In this case the source and use of funds (92.16%) describe that PT. Mustika Ratu Tbk has a fairly good relationship in the improve the company's financial performance. Other factors (7.84%). Based on test hypothesis, it is known that based on results calculation of the research T count Smaller than t table 3.42 < 6.31 then Ho accepted and Ha is rejected meaning that hypotheses the source and use of funds not have a convincing relationship (not significant) with liquidity.
Penelitian ini bertujuan untuk mengetahui pengaruh EPS, CR dan DER terhadap Dividend Payout Ratio dan pengaruhnya terhadap Price Earning Ratio perusahaan perkebunan kelapa sawit periode 2009-2016. Penelitian dilakukan dengan menggunakan metode statistik deskriptif dan metode regresi data panel. Pengambilan data dilakukan secara purposive sampling dengan jumlah sampel 88 sampel. Data penelitian merupakan data sekunder yang diperoleh dari www.bursamalaysia.com. Pengujian hipotesis penelitian menggunakan model fixed effect dengan tool aplikasi eviews versi 9. Hasil penelitian menunjukkan bahwa pertumbuhan EPS, CR dan DER, Dividend Payout Ratio dan Price Earning Ratio pada perusahaan perkebunan kelapa sawit di Malaysia dari tahun 2009-2016 rata-rata mengalami fluktuasi setiap tahunnya. Secara parsial variabel EPS tidak berpengaruh dan signifikan terhadap variabel Dividend Payout Ratio. Secara parsial variabel CR berpengaruh signifikan terhadap variabel Dividend Payout Ratio. Secara parsial variabel DER tidak berpengaruh dan signifikan terhadap variabel Dividend Payout Ratio. Secara simultan dan bersama-sama variabel EPS, CR, dan DER berpengaruh signifikan terhadap Dividend Payout Ratio. Secara parsial variabel Dividend Payout Ratio tidak berpengaruh signifikan terhadap Price Earning Ratio.
The main purpose of this community service activity is to form an information literate society and become literate library users. The library management training at Rumah Baca Badut Syari'ah aims to attract community empathy to preserve a positive culture in receiving information so that alliteration does not occur. Rumah Baca Badut Syari'ah is an appropriate facility and has maximum benefit if it is managed professionally. The Reading House is like a library in its growth and its existence in the midst of society is a tool to increase interest and more than that TBM also functions as an effort to carry out educational activities and fulfill the needs of reading citizens in general and community reading gardens are the heart of community education by Various kinds of programs and services in it are expected to be able to motivate and foster interest and penchant for reading for. With the development of interest and fondness for reading, reading is a habit that must be practiced every day as it meets the needs of life. The methods of implementing the activities include lectures, question and answer methods, and simulation / training. The expected result of PKM activities is to shape the community to become information literate and literate library users.
Our Community Service is collaborating with Ms. PKK as MSME actors in RT 01 RW 021 Parigi Lama Village, Pondok Aren District, South Tangerang City, which only a small part of entrepreneurship has been carried out both traditionally and has been done online. MSME business management is run as it is so that the results are inadequate. The lack of complete infrastructure has an impact on low entrepreneurial motivation. It is proven that only some partners have used digital media or online in their business. Likewise, the condition of the organization is not yet complete, still simple, still using a manual financial statement bookkeeping system, SOPs are not complete and have not been fully implemented, due to limited personnel and supporting facilities. The basic (priority) problem faced by partners is the problem of women in the recitation group/PKK RT 01 RW 021 Parigi Lama Village which is always discussed regarding financial management, namely the existence of places that are over budgeted so that there is a financial deficit at the end of the month or there are unmet needs. Based on the findings of this case, there is concern that the PKK's inability to manage finances can have fatal consequences for the business being developed and the finances used to meet daily needs.
This study attempts to examine and analyze fundamental factors and to influence Dividend Payout Ratio and its impact on the company to companies 2014-2017 lq-45 period.In the form of financial report data obtained from the Indonesia stock exchange (IDX). The sample as many as 19 companies meet criteria.Analysis method data using analysis the linear regression and Path analysis.The data shows that the results of the analysis of its ROE and DER had an influence on Dividend Payout Ratio. NPM and The Inflation Rate has not been affecting The Dividend Payout Ratio.ROE, NPM, and The Inflation Rate has not been affecting PER. ROE, DER, NPM, and The Inflation Rateinfluential simultaneously against the Dividend Payout Ratio. The Dividend Payout Ratio to depend on the value of PER.There is no cause is an indirect effect between ROE, DER, NPM, and Inflation to PER.
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