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All Journal Jurnal Dinamika Akuntansi Academica : Journal of Multidisciplinary Studies Journal of Information System, Applied, Management, Accounting and Research
Devi Indriyani
Jurusan Akuntansi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Semarang Jl. Ngumpulsari Raya No.12, Tembalang, Kota Semarang, Jawa Tengah 50277
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN : PENGUJIAN TERHADAP TEORI SIKLUS HIDUP Ratmono, Dwi; Indriyani, Devi
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4039

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris apakah teori siklus hidup dapat menjelaskan faktor-faktor penentu kebijakan dividen. Siklus hidup perusahaan diukur dengan laba ditahan terhadap total aset (RETA). Penelitian ini mengusulkan hipotesis bahwa RETA memiliki pengaruh positif pada kebijakan dividen sedangkan leverage tidak berpengaruh negatif terhadap kebijakan dividen. Populasi penelitian ini adalah semua perusahaan yang terdaftar nonfinansial di Bursa Efek Indonesia pada tahun 2009-2012. Metode sampling yang digunakan adalah purposive sampling. Regresi logistik digunakan untuk teknik analisis. Sampel akhir terdiri dari 520 perusahaan-tahun pengamatan. Hasil menunjukkan bahwa saldo laba untuk total aset positif mempengaruhi probabilitas distribusi dividen. Leverage tidak berpengaruh signifikan terhadap kebijakan dividen keseluruhan, bukti empiris yang disediakan oleh penelitian ini mendukung teori siklus hidup.The objective of this study is to test empirically whether life cycle theory can explain the determinants of dividend policy. Company’s life cycle is measured by retained earnings to total asset (RETA). This study proposes hypothesis that RETA has positive influence on dividen policy whereas leverage has negative influence on dividend policy. The population of this research is all of listed nonfinancial firms in Indonesia Stock Exchange in year 2009-2012. Sampling method used is purposive sampling. Logistic regression used as a technique to analyze the data. The final sample consists of 520 firms. The results show that retained earnings to total asset positively affects probability of dividend distribution. Meanwhile, leverage has no significant effect on dividend policy. Overall, the empirical evidence provided by this study supports life cycle theory.
DAMPAK MEKANISME KERJA DEWAN PENGAWAS SYARIAH TERHADAP PENYALURAN ZIS DI LAZISNU BOYOLALI DAN LAZISMU SOLO Fadilah, Rahmah; Indriyani, Devi; Ariastuti, Bekti Ayu
Academica : Journal of Multidisciplinary Studies Vol 3, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.238 KB)

Abstract

The study aims to determine the mechanism of work and reporting of the results of DPS supervision on LAZISNU Boyolali and LAZISMU Solo. This research uses descriptive qualitative method, with a field research approach. It was found out that the mechanism of DPS's work both at LAZISNU Boyolali and LAZISMU Solo was to supervise LAZIS operational activities so that they were compliant with sharia rules and principles. The difference lies in reporting the results of DPS supervision which LAZISNU Boyolali reports the results to the regional level DSN and then SN at the regional level submits it to the central level DSN. It is different with LAZISMU Solo who reports the results of its supervision to LAZISMU at the regional level during RAKERPIMDA then LAZISMU at the central level when RAKORNAS, and only then LAZISMU central submits it to DSN-MUI.Keywords: Sharia Supervisory Board; Mechanism; LAZIS; Reporting
Pengaruh Platform Jual Beli Online Terhadap Perilaku Konsumen Pada Perawat Rumah Sakit Bhayangkara Setukpa Polri Sikki, Nurhaeni; Indriyani, Devi; Suwartika, Wawat; Maulana, Fajar; Solihin, Khoirul; Suarman, M Dani; Putra, Angga Tri Adi; Kristi, I Sildani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1731

Abstract

This study aims to analyze the influence of online shopping platforms on consumer behavior among employees of Rumah Sakit Bhayangkara Setukpa Polri. Using a quantitative approach, data were collected through questionnaires distributed to 100 employees as respondents. Data analysis was conducted using simple linear regression to identify the significant impact of online shopping platforms on purchasing decisions and shopping frequency. The results indicate that the use of online shopping platforms has a positive and significant effect on consumer behavior. These findings are expected to provide insights for hospital management in understanding the consumption trends of their employees.
Co-Authors Ariastuti, Bekti Ayu Dwi Ratmono Fadilah, Rahmah Kristi, I Sildani Maulana, Fajar Putra, Angga Tri Adi Sikki, Nurhaeni Solihin, Khoirul Suarman, M Dani Suwartika, Wawat