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All Journal Jurnal Riset Akuntansi Politala Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Salsabila Arianto
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

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Analisis Kebijakan Dividen Perusahaan Manufaktur Di Indonesia : Berdasarkan Penerapan Signaling Theory Salsabila Arianto; Nur Ikhlasul Amal; Muh. Rizaldi; Linda Arisanty Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.675

Abstract

This study aims to examine the application of signaling theory to the dividend policy of manufacturing companies in Indonesia, analyze the role of dividend policy as a signal regarding the company's performance prospects, and identify factors that strengthen the effectiveness of this dividend signal. The research method used is a Systematic Literature Review (SLR) by examining relevant empirical articles published in the 2020–2025 period, obtained from reputable academic databases. The results of the study indicate that dividend policy in manufacturing companies in Indonesia generally functions as a positive signal regarding the company's performance prospects, especially when supported by high profitability, large company size, efficient asset utilization, and consistent dividend payments. However, the effectiveness of dividend signals is contextual and can weaken companies with high levels of leverage and free cash flow. Overall, the findings of this study confirm that dividend policy plays a role not only as a profit distribution mechanism but also as a strategic tool in reducing information asymmetry and increasing investor confidence in the long-term prospects of manufacturing companies in Indonesia.
Analisis Tata Kelola Teknologi Informasi Menggunakan COBIT 5: Studi Kasus UPT SMA Negeri 1 Takalar Salsabila Arianto; Muchriana Murchan; Ramly
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v5i1.11093

Abstract

Penelitian ini bertujuan untuk menganalisis Tata Kelola Teknologi Informasi (TI Governance) menggunakan COBIT 5 (Studi Kasus di UPT SMA Negeri 1 Takalar). Penelitian ini menggunakan skala Guttman dengan mendistribusikan kuesioner. Berdasarkan hasil analisis yang telah dilakukan, UPT SMA Negeri 1 Takalar memiliki tingkat kematangan sistem tata kelola TI dengan nilai 2,58 pada tingkat Proses yang Terstruktur. Pada tingkat Proses yang Terstruktur, UPT SMA Negeri 1 Takalar telah menetapkan tujuan dan kerangka kerja, terdapat transparansi antara staf dan kepala UPT SMA Negeri 1 Takalar, serta pengendalian operasional TI.
Co-Authors Amril Amril Linda Arisanty Razak Muchriana Murchan Muh. Rizaldi Nur Ikhlasul Amal Ramly