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All Journal Economica: Journal of Economic and Economic Education Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Hayu Yolanda Utami
Akademi Keuangan Dan Perbankan Padang
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Implementasi Sistem Informasi Akuntansi dalam Meningkatkan Akuntanbilitas Laporan Keuangan pada UMKM Kerupuk Azizah Kota Padang Wilfah Busri Wahyu; Hayu Yolanda Utami; Teguh Hidayat; Zulkifli
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2621

Abstract

This community service program aimed to implement an Accounting Information System (AIS) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kerupuk Azizah MSME in Padang City to improve financial reporting accountability. The program employed observation, needs assessment, training, implementation assistance, and evaluation through discussions and post-tests. The results showed improved participants’ competence in preparing SAK EMKM-compliant financial statements, calculating production costs, managing inventory, and utilizing financial information for decision-making. The program outputs included a Microsoft Excel-based bookkeeping system, SAK EMKM-compliant financial reporting templates, and a user guide to support sustainable implementation. Evaluation results indicated an 85% level of participant understanding, demonstrating that the AIS effectively enhanced financial reporting accountability and strengthened the professionalism of MSME financial management.
THE IMPACT OF EARNINGS PER SHARE (EPS) AND DIVIDEND PAYOUT RATIO (DPR) ON DIVIDEND YIELD OF COMPANIES LISTED IN THE JAKARTA ISLAMIC INDEX Hayu Yolanda Utami; Defriko Gusma Putra; Mona Amelia
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 14, No 2 (2026): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2026.v14.i2.11542

Abstract

This study aims to examine the effect of Earnings Per Share (EPS) and Dividend Payout Ratio (DPR) on Dividend Yield of companies listed in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange during the 2021–2025 period. The study is motivated by the increasing importance of dividend yield as an indicator of investment returns in the Islamic capital market, alongside inconsistent findings from previous studies regarding the influence of corporate profitability and dividend policy on dividend yield. This research employs a quantitative explanatory approach using secondary data obtained from the annual reports and financial statements of companies listed in the Jakarta Islamic Index. The sample consists of 15 companies selected through purposive sampling, resulting in 75 panel data observations over the five-year study period. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) selected as the most appropriate estimation model. The empirical findings indicate that Earnings Per Share has a positive and significant effect on Dividend Yield, suggesting that higher corporate profitability enhances investors' expectations of dividend payments. Furthermore, Dividend Payout Ratio also has a positive and significant effect on Dividend Yield, indicating that companies distributing a larger proportion of earnings as dividends provide higher returns to shareholders through dividend income. The findings support Signaling Theory, which explains that profitability and dividend policy function as positive signals regarding a firm's financial performance and future prospects. This study contributes to the literature on Islamic capital markets by providing recent empirical evidence on the determinants of dividend yield among Sharia-compliant companies listed in the Jakarta Islamic Index. Practically, the findings provide useful insights for investors in selecting dividend-oriented Islamic stocks and for corporate managers in formulating sustainable dividend policies.
Co-Authors DEFRIKO GUSMA PUTRA Hidayat, Teguh mona amelia, mona Wilfah Busri Wahyu Zulkifli