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Analisis Determinan Kebijakan Dividen pada Perusahaan Food And Drink yang Terdaftar di Bursa Efek Indonesia Saroh, Lismai; Sriwardany, Sriwardany
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3863

Abstract

This research aims to determine the influence of return on assets (ROA), current ratio (CR), company size, and leverage on dividend policy in food and drink companies listed on the Indonesia Stock Exchange in 2019-2022. The type of research in this research is quantitative. The population of this research is food and drink companies listed on the Indonesia Stock Exchange in 2019-2022, namely 60 companies. The sampling method uses a purposive sampling technique based on criteria, the number of samples used is 36 companies. The data analysis method uses multiple linear regression. Firstly, for Return On Assets (ROA), the tcount value is 2,210 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, secondly, for the Current Ratio, the tcount value is 1,587 < ttable (1.6955) ( n-k=36-5=31), then there is no significant influence on the growth of Dividend Policy. Third, on Leverage, the t-count value is 1.776 > ttable (1.6955) (n-k=36-5=31), so it has a significant influence on the growth of Dividend Policy, fourth. for Company Size, the tcount value is 1.869 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, and finally the influence of each variable simultaneously can be seen that the Fcount value (2.721) > Ftable (2.68) with a significance level of 0.002 < 0.05. So this shows that H4 is accepted as Return On Assets, Current Ratio, Leverage and Company Size, have a significant effect on Dividend Policy
Competitive strategy to increase rural saving in micro segment of PT Bank Rakyat Indonesia Tbk branch office Medan Iskandar Muda Ferdiantes, Ferdiantes; Nazaruddin, Nazaruddin; Sembiring, Meilita Tryana; Sriwardany, Sriwardany; Fadhilah, Dita Deviana
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.441

Abstract

The growth of credit disbursements is expected to coincide with the growth of rural saving. However, credit growth is currently higher. This study aims to analyze the competitive strategy of PT Bank Rakyat Indonesia Tbk Branch Office Medan Iskandar Muda in improving rural saving. The location of this research was determined purposively, that the location chosen was a branch which was the largest bigbond in the Medan region. This research is qualitative research using descriptive methods to conduct data analysis. Analysis of competitive strategies in this study was carried out using the concept of Porter's Five Forces. The results of the analysis found that the competitive advantage lies in the network owned by PT Bank Rakyat Indonesia Tbk Branch Office Medan Iskandar Muda as well as the existence of individual customers and Micro, Small and Medium Enterprises. Our interviews with micro debtors found that most of the funds were used for business and consumption expenditures in wholesalers, traditional markets, supermarkets and large agents, while a small part was for savings and repayments. So that with its competitive advantage, the mastery of acceptance in wholesalers, markets, supermarkets and large agents will increase rural saving.
Analisis Perbandingan Anggaran Biaya Operasional Dan Anggaran Pendapatan Dalam Menilai Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada PT. Supra Jaya Abadi Ramadani, Fitri; Sriwardany, Sriwardany; Nst, Murni Dahlena
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 4 (2024): Volume 3 Issue 4 November 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v2i1.1238

Abstract

Metode penelitian yang digunakan oleh peneliti yaitu metode kuantitatif dengan pendekatan komparatif. Metode kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik, obyek atau subyek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulannya. Populasi pada penelitian ini adalah Laporan Keuangan PT. Supra Jaya Abadi Tahun 2017-2019. Hal ini dapat diartikan bahwa angaran pendapatan tidak berdampak langsung terhadap menilai kinerja keuangan dikarenakan anggaran pendapatan merupakan ketetapan perusahaan untuk mendapatkan keuntungan yang diinginkan perusahaan. Hasil penelitian tersebut sesuai dengan penelitian yang dilakukan oleh Mujiatun dan Handayani (2018) yang menyatakan bahwa anggaran pendapatan berpengaruh negatif terhadap return on asset. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa anggaran biaya operasional dan anggaran pendapatan tidak berpengaruh terhadap menilai kinerja keuangan berdasarkan return on asset dikarenakan untuk menilai kinerja keuangan suatu perusahaan anggaran operasional dan anggaran pendapatan akan saling berkaitan.