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Searching for Determinants of Pay or Not to Pay Cash Dividend in Indonesia Nur, Triasesiarta; Karnen, Kresnohadi Ariyoto
The Indonesian Capital Market Review Vol. 6, No. 1
Publisher : UI Scholars Hub

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Abstract

A dividend decision of a firm is an outcome of various considerations. These considerations differ across time and industry. Based on asymetric information – agency theory thougtht, this study re-examined various variables that have a bearing on the dividend decision of a firm. In addition to examining the impact of corporate fundamentals on dividend policy, the study also analyzed the effect of expropriation trigger variables (family ownership, cash funds, the level of diversification and Related Party Transaction/RPT) on a dividend policy. The results of panel logistic regression indicated that Cash Funds, RPT, Profitability, Size, Growth, Debt and Macroecomics variables are the determinants of the dividend policy for Indonesian listed public companies, observed during 2002 to 2010.
Factors Influencing the Adoption of Mobile Payment Method among Generation Z: the Extended UTAUT Approach nur, Triasesiarta; Panggabean, Rosinta Ria
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.19644

Abstract

Objective Rapid advances in financial technology have tremendously changed both the way of life and the way of doing business over recent decades. The ubiquitous usage of the internet is fostering new forms of enterprise. Mobile payment is a new way to conveniently and effectively conduct financial transactions through digital platforms. This study analyzes the factors influencing the adoption of mobile payments as a method of payment utilized by Generation Z. Generation Z represents the successor of the generation of our society and the generation that interacts the most with internet technology.Design/methodology Using the Extended Unified Theory of Acceptance and Use of Technology (UTAUT) model, this study sampled 100 respondents of Generation Z from Jakarta and surrounding areas (JABODETABEK) and further analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM).Results The results show that factors relating to Performance Expectancy, Social Influences, Facilitating Condition, Perceived Enjoyment, and Trust significantly affect the Behavioral Intention to use mobile payments to conduct online transactions. Effort Expectancy shows no significant effect.Contribution This study provided the evidence about the factors influencing the Generation Zs intention behavior to adopt mobile payment technology as a tool in online purchasing, using the extended UTAUT model. This stems from extended UTAUT and applies it to explore how the Behavioral Intention of Generation Z in adopting mobile payment technology.
UPAYA PENINGKATAN PERAN UMKM MELALUI PENYULUHAN KEUANGAN DAN AKUNTANSI PADA GPIB JEMAAT PASAR MINGGU Panggabean, Rosinta Ria; Nur, Triasesiarta; Rusgowanto, Fransisca H
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22300

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran yang krusial dalam pertumbuhan ekonomi Indonesia, menjadi mayoritas pelaku usaha, menciptakan lapangan kerja, dan memberikan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) nasional. Namun, UMKM dihadapkan pada sejumlah tantangan internal dan eksternal. Penyuluhan terkait pengelolaan keuangan, penentuan harga pokok produksi, dan penggunaan perangkat lunak akuntansi seperti Accurate Online menjadi kunci bagi UMKM untuk mengatasi tantangan ini. Studi kasus di Gereja Protestan Indonesia Barat (GPIB) Jemaat Pasar Minggu menunjukkan bahwa penyuluhan ini berhasil meningkatkan pemahaman pelaku UMKM dalam manajemen keuangan dan penentuan harga pokok produksi. Meskipun demikian, pemahaman terkait penggunaan perangkat lunak akuntansi masih perlu ditingkatkan. Oleh karena itu, pendampingan dan penyuluhan berkelanjutan terhadap UMKM, termasuk pengenalan teknologi, menjadi langkah penting untuk mendukung pertumbuhan UMKM dan kontribusinya terhadap perekonomian lokal dan nasional.