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All Journal Jurnal Riset Akuntansi Politala Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Nur Ikhlasul Amal
Universitas Muhammadiyah Makassar
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
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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.
Mosque-Based CSR Mapping in Makassar: An Analysis of Distribution, Maqasid Sharia, and Economic Empowerment Potential Ridwan; Sakia Putri Samsul; Nur Ikhlasul Amal; Linda Arisanty Razak; Ismail Badollahi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3643

Abstract

Corporate Social Responsibility (CSR) has evolved into a strategic instrument that goes beyond mere corporate regulatory compliance, serving instead as a vehicle for sustainable community empowerment. It positions Sharia values, maqashid Sharia (the objectives of Sharia), and social justice as the fundamental pillars for the implementation of corporate social programs. This study is a descriptive-exploratory research aimed at understanding how Social and Environmental Responsibility (TJSL) and Corporate Social Responsibility (CSR) programs were distributed through mosques in Makassar City from 2016 to 2026. Data were gathered by examining secondary documents, such as corporate sustainability reports, TJSL reports from state-owned and regionally-owned enterprises (BUMN and BUMD), annual reports, government publications, media reports, and other relevant supporting documents. The findings indicate that mosque-based CSR implementation in Makassar City remains dominated by a charitable (worship-oriented) approach focusing on physical infrastructure and socio-religious activities, while empowerment programs aimed at strengthening the community's economy are notably absent. Therefore, the CSR model implemented in mosques needs to shift toward a sustainable economic empowerment approach that benefits the community; the mosque's function should not be rigidly confined to the realm of worship but should instead evolve into a new model of people-centered economics that champions the community's interests.
Co-Authors Amril Amril Badollahi, Ismail Linda Arisanty Razak Muh. Rizaldi Ridwan Sakia Putri Samsul Salsabila Arianto