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Purpose: This study aimed to determine whether the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio of mining companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Research Methodology: The research method used in this study was an explanatory method. The sampling technique used in this study was non-probability sampling with a purposive sampling technique so that the total sample size was 34 mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research was panel data regression analysis using Eviews 9. Results: The results showed that the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio. In addition, the research results also showed that the magnitude of the influence of the current ratio, debt to equity ratio, and return on assets in contributing to the dividend payout ratio was 51.5%. Limitations: The study was limited to only a few factors, namely the current ratio, debt to equity ratio, and return on assets to the dividend payout ratio. Contribution: This research is expected to be of benefit to the company in determining the policy of dividend distribution from several financial performance factors including current ratio, debt to equity ratio, and return on assets. Keywords Current ratio; Debt to equity ratio; Return on assets; Dividend payout ratio

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AbstrakPara pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, dalam hal ini yaitu e-commerce. Namun pelaku UMKMmemiliki kesiapan yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui penggunaan teknologi informasi dan sikap pelaku UMKM dalam menerapkan e-commerce.Jenis penelitian adalah penelitian deskriptif sedangkan metode penelitian yang akan digunakan adalah metode kuantitatif dan analisis Multiatribute Attitude Model (MAM). Hasil penelitian menggambarkan bahwa sebagian besar UMKM Kota Bandung memilih menggunakan teknologi informasi dengan media sosial. Sedangkan sikap UMKM Kota Bandung terhadap atribut 18 imperative e-commerce menunjukkan tingkat kesiapan yang baik dalam menerapkan e-commerce.

Objective - The economic growth of a country isvery importantbecause it reflects the country's economic development and success. This study's objective is to examine how accounting students' perceptions of the public accounting profession are taken into account in facingthe AEC 2015. In that regard, this study gauges how Indonesian companies can fulfil their needs to be more competitive in meeting the goals of the AEC 2015. Methodology/Technique - This study is qualitative in nature thus analysis will be descriptive. Questionnaires were distributed to currently activestudents of accounting in Indonesia. The samples were extracted from a nonprobability sampling technique. The 339 respondents were selected based on a set of basic considerations. In this context, the participants must have knowledgeof the AEC 2015 and are currently studying in public accountancy as a profession All were from Indonesia. Findings - Results drawn from the respondents indicate that they do not deeply understand the description of the AEC 2015.Majority of the respondents (27.4%) understood that the implementation of the AEC 2015 will make goods and services flow freely and majority (39.8%) also feel that they have a good ability in speaking with almost half of them assuming that they also write well in English. With regards to their competence in accountingafter graduation, more than half (52.2%) of the respondents agreethat the competence of public accountants from the host country will not be able to compete with those from ASEAN countries. Novelty - This paper enables accounting students to understand the challenges they face ahead,especially for those who are prospective successors to the Indonesian nation. Type of Paper: Empirical Keywords: AEC 2015, Public Accounting Profession, Accounting, Accounting Students Perceptions