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All Journal Ekomen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Mosintuwu Jurnal Pengabdian Kepada Masyarakat
Mbae, Irma
Fakultas Ekonomi Universitas Sintuwu Maroso
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Likuiditas terhadap Kebijakan Dividen pada Perusahaan Pertambangan Batu Bara di Bei Rahmat Fadly Andika Karya Alkatiri; Irma Mbae; ratno ratno
Ekomen Vol 24 No 2 (2024)
Publisher : Universitas Sintuwu Maroso

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas dan likuiditas baik secara simultan maupun parsial terhadap kebijakan dividen pada Perusahaan Pertambangan Batu Bara di BEI. Jenis penelitian yang digunakan yaitu kuantitatif. Populasi pada penelitian ini berjumlah 23 perusahaan dengan sampel penilitian sebanyak 7 Perusahaan Pertambangan Batu Bara di BEI yang diperoleh berdasarkan metode purposive sampling, periode penelitian yang digunakan yaitu 5 tahun terhitung dari 2018 - 2022. Metode analisis data yang digunakan pada penelitian ini yaitu; analisis deskriptif, uji asumsis klasik, analisis linear berganda dan uji hipotesis dengan bantuan software analisis statistik yaitu SPSS25.Hasil analisis yang diperoleh pada penelitian ini menunjukan bahwa variabel profitabilitas dan likuiditas tidak berpengaruh signifikan baik secara simultan maupun parsial terhadap kebijakan dividen yang dibuktikan dari hasil uji F yang memperoleh signifikansi sebesar 0,990 > 0,05 dan uji t yang memperoleh signikansi yaitu profitabilitas sebesar 0,995 > 0,05, likuiditas sebesar 0,889 > 0,05. Pada uji koefisien determinasi diperoleh pengaruh dari variabel profitabilitas dan likuiditas terhadap kebijakan dividen sebesar 0,01% dan sisahnya di pengaruhi oleh variabel lain di luar penelitian.
Dampak Kebijakan Efisiensi Anggaran terhadap Pengelolaan Keuangan Daerah di Kabupaten Poso Arnon Fernandes Kolombuto; Sudarto Usuli; Irma Mbae; Timotius Garatu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3408

Abstract

This study aims to analyze the impact of the efficiency policy on regional financial management in Poso Regency. The data sources consist of regional budget (APBD) realization reports from 2021 to 2024 and the realization report for 2025, the year the budget efficiency policy was implemented. A mixed-methods approach, carried out in stages, was employed. Data collection techniques included observation, interviews, and documentation. Data analysis utilized two approaches: a quantitative approach calculating effectiveness and efficiency ratios, and a qualitative approach involving data presentation, data condensation, data verification, and conclusion drawing. The study concludes that following the implementation of the 2025 efficiency program, revenue realization failed to meet established targets. Revenue growth declined by 13.48% between 2024 and 2025, indicating that the budget efficiency program impacted regional revenue growth. However, the local government successfully reduced the budget from IDR 1.56 trillion in 2024 to IDR 1.33 trillion in 2025, representing a 17.34% reduction. Furthermore, regional expenditure realization was successfully curtailed, resulting in spending levels falling below previously established budget targets. Additionally, the implementation of the government work plan was hindered by the reduction in regional expenditure following the efficiency policy's implementation.
Co-Authors Alkatiri, Rahmat Fadly Andika Karya Andik Setiawan Andik Setiawan Arnon Fernandes Kolombuto Garatu, Timotius Jein Juliana Tundugi Karadja, Windi Hastuti Martunus, Ilyas Mita Tologana Pombile, Felisya Pomuaka, Rathy Silvia Rahmat Fadly Andika Karya Alkatiri Ratno Ratno Ratno Ratno Shelvin Baduge Sudarto Usuli Tundugi, Jein Juliana Turangan, Moh. Faizal