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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.