Dividend distribution is a complex problem in the company due to the difference of interests between shareholders and company management which is often referred to as agency problems. The type of research used is causative research. with the research method in the form of secondary data collection, namely in the form of the company's annual financial statements obtained from the report of the Indonesia Stock Exchange (IDX). The data analysis model used is multiple linear regression analysis. The results of this study indicate that partially Current Ratio (CR) has a positive effect on dividend payout ratio (DPR), partially Debt To Equity Ratio (DER) has a negative effect on dividend payout ratio (DPR), Growth partially has a negative effect on dividend payout ratio (DPR), Return On Assets (ROA) partially has a positive and significant effect on dividend payout ratio (DPR). Current Ratio (CR), Debt to Equity Ratio (DER), Growth, and Return On Assets (ROA) have a positive and significant effect on dividend policy. The magnitude of the coefficient of determination (adjusted R square) is 0.324. This means that 32.4 percent of the DPR variables can be explained by the independent variables in this study, while the remaining 67.6 percent is explained by other variables outside the model.
Keywords: Liquidity, Leverage, Company Growth, Profitability, and Dividend Policy.
The BOS Fund is a funding assistance for schools which is a government program to assist schools in funding non-personnel operational costs. According to Government Regulation Number 48 of 2008 concerning Education Funding, non-personnel costs. The allocation of BOS funds is said to be effective if the funds determined are appropriate and on target. Funds are said to be effective if the use of these funds shows how far the funds are able to achieve the goals that have been set. The purpose of this study is to analyze the effectiveness of the School Operational Assistance Cash Fund. It is said to be effective if a job can produce a unit of output (output), and can be completed on time according to a predetermined plan. The method used in this research is descriptive qualitative method, data collection techniques are observation, interviews and documentation. The results of this study that the effectiveness analysis that has been carried out shows that the MIS AT-TAQWA Cijeruk seen from the results of the calculation of the index check list table shows that the BOS Fund Cash Management activity is very good. The results of this study stated that the Cash Management of School Operational Assistance Funds at MIS AT-TAQWA Cijeruk was effective based on the index check list assessment that obtained results of more than 80%, and the management of the BOS Fund Cash based on the Realization of the Use of Funds in accordance with the terms and regulations. - legal regulations that are passed according to the BOS Technical Instructions (JUKNIS).
Keywords: Management, Cash, School Operational Assistance Fund, Effectiveness
Cooperatives aim to promote the welfare of members in particular and society in general and to participate in building the national economic order in order to create an advanced, just and prosperous society based on pancasila. This study aims to determine the description of the policy of providing savings and loan programs affecting the performance of employees and subsidiaries in the astra cooperative. The method in this research is qualitative descriptive, the data source used is secondary data through online media https://www.koperasi-astra.com/. The results of the research show that a company can become big and last a long time with a strong core value. Every employee in the astra cooperative upholds the values that must be maintained, including: passionate, respect, open mind, sinergy, and performance. By having 5 policies such as 1) savings and loan credit program policy, 2) loan program policy, 3) allowance for term deposits, 4) csr program, 5) scholarship program. From the policy program, it is certainly in accordance with the core values of the astra cooperative
Keywords: policy, savings and loan and performance
The purpose of this study was to determine and analyze the Effect of Cash Turnover, Capital Adequacy, and Company Size on Profitability (Study on Conventional Banking Company Listed in the Indonesia Stock Exchange Year 2016-2018). The type of research is a quantitative research associative with the reseach conducted bu\y collecting data such as documents or archives available on the Indonesia Stock Exchange in 2016-2018, sources of citations, and bibliography. The sample selection is performed by purposive sampling. The population in this study was 42 and sample 12 in conventional banking companies listed in Indonesia Stock Exchange. The analysis technique is using multiple linear regression analysis.
The results of the study using hypothesis testing in which classical assumption tests had been carried out first. Based on the results of multiple linear regression tests show that 53.4% of profitability factors can be explained by cash turnover, capital adequacy, and company size, while the remaining 46.6% is explained by other factors not examined in this study. T test results indicate that the variable cash turnover partially have a positive and significant effect on profitability. While capital adequacy, and the company size variable partially has no effect on profitability. F test results show that simultaneously the variable cash turnover, capital adequacy, and company size together have a positive and significant effect on profitability.
Keyword: Cash Turnover, Capital Adequacy, Company Size, and Profitability
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