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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Community Service
Nur Utomo, Mohamad
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Peran gender diversity dewan perusahaan dalam menentukan kebijakan dividen di Indonesia Nur Utomo, Mohamad; Kaujan, Kaujan; Syahran, Syahran; Samsul Ulum, Akhmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.17 KB) | DOI: 10.32670/fairvalue.v5i1.1677

Abstract

Dividend policy becomes very important especially with the presence of gender diversity on the company's board. This study aims to empirically examine the role of women's gender on the board of commissioners and the board of directors in determining dividend policy. The research sample uses companies that pay cash dividends listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis using SEM-PLS method with WarpPLS 8.0 application. The results showed that the gender diversity of the board of commissioners had a negative effect on dividend policy. The results of the analysis show that the negative effect of the gender diversity of the board of commissioners on dividend policy is non-linear which has a U-curve pattern. Meanwhile, the gender diversity of the board of directors has a positive effect on dividend policy. In general, the research results are in line with the agency theory which uses an increase in dividend payments to reduce the occurrence of agency problems.
Increased Added Value Of Fish Wasted In Efforts To Commercialize Competitive Products And Based Information Technology Shalahuddin; Nur Utomo, Mohamad; Kaujan; Cahyaningrum, Widyastuti; Karunia, Erick
International Journal Of Community Service Vol. 2 No. 1 (2022): February 2022 (Indonesia - Malaysia - Philippines)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i1.67

Abstract

The community service plan (PKM) in this article aims to inform the community about the use of marine resources in the coastal area of Tarakan to increase economic value, The target to be achieved in this program is for the target group to be able to optimize the results of marine resources, especially the use of wasted fish to boost their economy. This activity is carried out through lectures and discussions with partners or community groups who want to market their products, by providing understanding and training in efforts to commercialize competitive products, and of course through information technology so that they can add value for their income. This kind of discarded fish processing business or business is carried out by partners who want to help their household finances. Wastaged fish processed products that have been produced by partners in the PKM grant are further proposed. There are several problems faced, especially in the commercialization and marketing process. The next problem faced by partners is how to make marketing and commercialization media to be able market their products and can be known by all levels of society. The method used in this event is: First, give guidance through brainstorming to open up the mindset about the importance of marketing media and commercialization in order to be able to market their products. The second is consulting on management and commercialization or marketing processes as a determinant of the success of the waste fish processing business in terms of production and management. The output of this activity includes: 1). Aspects of commercialization, namely increasing product marketing so as to increase added value, as well as the use of information technology media. 2). The management aspect is the management of the sustainable management system, that is, the marketing management that has a wide range of influence and is well-known to the public. As a result, partners can understand the benefits, commercialization and effective marketing. In addition, partners can also understand the importance of using information technology to market their products.
Co-Authors Cahyaningrum, Widyastuti karunia, Erick Kaujan Kaujan, Kaujan Samsul Ulum, Akhmad Shalahuddin Syahran, Syahran