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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Indian Journal of Forensic Medicine & Toxicology Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian Mandiri Jurnal Riset Rumpun Ilmu Kesehatan (JURRIKES) JURNAL ADMINISTRASI DAN PERKANTORAN MODERN QANUN: Journal of Islamic Laws and Studies Jurnal Ilmiah Dan Karya Mahasiswa Master Manajemen Intellektika: Jurnal Ilmiah Mahasiswa Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat PESHUM Jurnal Dharma Indonesia
Aulia Ramadhani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Master Manajemen

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Implementasi Kebijakan Dividen Di Koperasi Karyawan Tjiwi Kimia: Perspektif Keadilan dan Partisipasi Anggota Oktaviani Putri Dita Arumsari; Aulia Ramadhani; Rizki Amalia Utami; Ig Jarot Febri Setyo Wibowo; Eli Siswanto
Master Manajemen Vol. 3 No. 2 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i2.815

Abstract

This study to describe the mechanism for implementing dividend policies at the Koperasi Karyawan Tjiwi Kimia based on Law No. 25 of 1992. The focus of the research is the fair and transparent distribution of the Sisa Hasil Usaha (SHU) based on member participation. This study uses a descriptive qualitative method to depict the dividend policy implementation mechanism at the Koperasi Karyawan Tjiwi Kimia. The research subjects are it’s management, and data is obtained through interviews and documentation. Data validity is ensured through triangulation and member checks. The results show that the Koperasi Karyawan Tjiwi Kimia applies principles of open membership, democratic management, member economic participation, community concern, profit orientation, and socio-economic welfare. The Koperasi Karyawan Tjiwi Kimia’s functions include economic empowerment of members, provision of goods and services, skill development, and security control. The research finds that SHU is divided into several parts: 60% for members, with the remainder allocated for reserves, management/employees, social purposes, and education. Factors influencing dividend policies include financial performance, decisions from the Annual General Meeting or Rapat Anggota Tahunan (RAT), and capital reserve.
Co-Authors Aidina futri ritonga Amrullah, M. Fikri Andi Darmawangsa Ardi Mustakim Aryo Dwipo Kusumo Austin Alexander Parhusip Ayu Anggraini B Azhar Azhar Azizah Des Derivanti bagas, Muhammad Bagas Hidayatullah Davina Suci Laudya Dhaifah Khairunnisa. B Dodi Pramana Eli Siswanto Faizal Khalis Ramadhani Fathimah Hanan Ghifari Syafa Sukoco Ig Jarot Febri Setyo Wibowo Lawang, Hasanna M. Danish Sumantri Nada Fajrina Naila Tri Absari Najatul Aulia Nur Islami Nurhayati Nurhayati Oktaviani Putri Dita Arumsari Pradita Ataza Ranny Fitria Puspitasari Restu Nurhidayati Rima Artanti Rizki Amalia Utami SAFITRI, SANI Sopiah, Sopiah Suryana Rumpaidus Syarifuddin