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All Journal Jurnal Profiet Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Journal of Economics and Management Scienties Jurnal Manajemen dan Pemasaran Digital Jurnal Riset Akuntansi, Perpajakan dan Auditing
Rinanda, Yessi
Academy Accountancy Indonesian Of Padang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Public Health Social Sciences

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Journal : Dinasti International Journal of Economics, Finance

 1 
Evaluation of Accounting Information Systems on Cash Receiving and Distribution Procedures at Semen Padang Large Family Cooperatives (KKSP) at Unit Services Rinanda, Yessi
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.1243

Abstract

The purpose of this study is to explain how the accounting information system for cash receipts and cash disbursements procedures and the problems that exist in the department store unit at the large family cooperative of PT Semen Padang. This research uses a descriptive method. The results of the study explain that: 1) Documents used are complete, 2) Functions related to cash receipts and disbursements have been running well, because they have separated functions, 3) Cash receipts and disbursements procedures at department stores implemented by KKSP have been running. well and is the same as theory, 4) Internal control of cash receipts and disbursements has been implemented properly and sound practices are found in cash management.
The Influence of Macroeconomic Factors and Financial Performance on Dividend Policy During Pandemic (Manufacturing Company Listed on the IDX) Rinanda, Yessi
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 6 (2022): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1300

Abstract

This study aims to analyze the influence of macroeconomic factors and financial performance on dividend policy during the pandemic in manufacturing companies listed on the IDX. Shareholders have an interest in obtaining periodic returns on their investments in the form of dividends distributed by the company. The variables used in this macroeconomic factor are inflation, interest rates, and the rupiah exchange rate h. In order to be able to distribute dividends, companies must also have healthy financial performance. The influence of financial performance as reflected in financial ratios in terms of profitability, capital and liquidity which in this case is reflected in the ratio of Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER ), Earning Per Share (EPS) . The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange. This research uses multiple regression analysis processed with EVIEWs . The results of this study indicate that the macroeconomic factors in the form of the inflation rate and the interest rate have no significant effect on the dividend policy of manufacturing companies on the Indonesia Stock Exchange. Financial performance factors show that ROA, ROE, and EPS have a significant effect on dividend policy for manufacturing companies on the Indonesia Stock Exchange.
Co-Authors Andri Yanto Ardiany, Yuli Bimas Saputra, Ebit Delvianti Mailisa, Westi Melli Herfina Nindi Heni Saputri Nofrialdi, Reski Putri Rahmadayani Saputra, Farhan Septiani, Reka