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Darmawati
Universitas Hasanuddin Makassar

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA SEBELUM DAN PADA MASA JABATAN GIBRAN RAKABUMING RAKA MENGGUNAKAN PENDEKATAN RASIO KEUANGAN Ichlasul Amal Akuba; Darmawati; Andi Kusumawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4819

Abstract

This research aims to determine the Financial Performance of the City of Surakarta before and during Gibran Rakabuming Raka's term of office. This research is quantitative descriptive research, namely research that attempts to explain the solution of current problems using numbers, starting from data collection, interpretation of the data and the appearance of the results. The data collection technique used in this research uses documentation techniques. The data used is secondary data in the form of the Surakarta City Regional Revenue and Expenditure Budget Realization Report for 2018-2023. The results of this research are 1) The Independence Ratio of Surakarta City before and during the government of Gibran Rakabuming Raka, generally said to be Ineffective. 2) The Efficient Ratio of Surakarta City before Gibran's administration on average could be said to be Less Efficient, whereas during Gibran's administration on average it could be said to be Inefficient. 3) The Effectiveness Ratio of the City of Surakarta before Gibran's administration on average could be said to be Very Effective, whereas during Gibran's administration on average it could be said to be Quite Effective. 4) The Growth Ratio of Surakarta City during the Gibran administration can be said to be on average better than the Growth Ratio before the Gibran administration
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Nurul Fuada; Amiruddin Amiruddin; Syarifuddin Rasyid; Darmawati; Rahmawati Hs
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.