Pengaruh Kebijakan Hutang, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi

The research aims to determine the effect of debt policy, profitability and firm size on firm value with dividend polici as moderating variable. The method used is quantitative with secondary data in the form of a complete annual financial report of the company. The population used is infrastructure, transportation, logistics, technology, property & real estate and finance companies for the period 2018 – 2019. The research sample amounted to 44 samples using purposive sampling technique. The data analysis technique used multiple linear regression and Moderated Regression Analysis (MRA) test to test the moderating role of dividend policy. The results showed that debt policy and profitability had no effect on firm value. While the firm size has a significant effect on firm value. The result of the Moderated Regression Analysis (MRA) with dividend policy show that the interaction of dividend policy cannot moderate the relationship between debt policy and firm size with no effect on firm value. While the interaction of dividen policy can moderate (strengthen) the relationship of the profitability with a positive effect on firm value

PEMBUATAN SPOT FOTO DI CAFE LOWO DESA MELIRANG OLEH MAHASISWA KKN UMG UNTUK MENINGKATKAN PENDAPATAN DESA

Keberadaan kafe dalam keseharian masyarakat Kota Gresik khususnya bagi anak muda telah mendapat posisi tersendiri sebagai salah satu alternatif memanfaatkan waktu luang ataupun tujuan yang lebih penting tidak hanya itu kehadiran kafe menjadi salah satu pusat pengembangan ekonomi kreatif dengan memanfaatkan peluang yang ada. Keberadaannya tak jarang sebagai ajang eksistensi diri anak-anak muda melalui berbagai akses yang ditampilkannya diberbagai media sosial seperi berfoto, update status sebagai momen yang ditujukan pada lingkungan sosialnya secara virtual. Metode pelaksanaan yang diterapkan pada program kerja ini adalah dimulai dari metode persiapan, koordinasi, perencanaan kegiatan, pelaksanaan kegiatan, monitoring dan evaluasi. Ditinjau dari keberlangsungan program kerja dan keefektifan serta program pada sasaran setiap program kerja. Tujuan program kerja berupa pembuatan spot foto di Cafe Lowo Desa Melirang yaitu sebagai solusi untuk menarik pengunjung. Peningkatan jumlah pengunjung akan berdampak pada peningkatan kegiatan perekonomian di daerah tersebut sehingga mampu mendorong peningkatan kesejahteraan masyarakat sekitar

PEMBUATAN SPOT FOTO DI CAFE LOWO DESA MELIRANG OLEH MAHASISWA KKN UMG UNTUK MENINGKATKAN PENDAPATAN DESA

The existence of cafes in the daily life of the people of Gresik City, especially for young people, has got its own position as an alternative to take advantage of free time or a more important goal, not only that, the presence of cafes is one of the centers for developing the creative economy by taking advantage of existing opportunities. Its existence is not uncommon as a place for the self-existence of young people through various accesses that are displayed on various social media such as taking photos, status updates as moments aimed at their social environment virtually. The implementation method applied to this work program is starting from the method of preparation, coordination, activity planning, activity implementation, monitoring and evaluation. In terms of continuity of work programs and effectiveness as well as programs on the targets of each work program. The aim of the work program is to make photo spots at Cafe Lowo, Melirang Village, as a solution to attract visitors. An increase in the number of visitors will have an impact on increasing economic activity in the area so as to encourage an increase in the welfare of the surrounding communit