Add together the ratio components: 8+3=11. Now divide this into 44 to give 4. This tells us that 44 units is split into 11 groups of 4 units each. We need 8 groups and 3 groups.
So we have 8×4/44=32/44 and 3×4/44=12/44 as the split 8:3.
So the split is 32 and 12 (32+12=44).
In other words, 32:12 is the same as 8:3.