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All Journal LINK JURNAL KONFIKS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Surya Medika Jurnal SOLMA SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam ILKOM Jurnal Ilmiah Celebes Education Review JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Indonesia Berdaya Journal of System and Computer Engineering PENGABDI: Jurnal Hasil Pengabdian Masyarakat Journal La Bisecoman Jurnal Dedikasi Jurnal Administrasi Pendidikan Islam TATOHI: Jurnal Ilmu Hukum Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan JCOMENT (Journal of Community Empowerment) Jurnal Ilmiah Sistem Informasi dan Teknik Informatika (JISTI) Journal of Pharmaceutical Care and Sciences Wanatani Jurnal Ekonomi dan Pembangunan INOVASI: Jurnal Hasil Pengabdian Masyarakat HUMAN: South Asian Journal of Social Studies e-Jurnal Inovasi Pembelajaran Sekolah Dasar Journal Industrial Engineering and Management (JUST-ME) KOLONI ORGANIZE: Journal of Economics, Management and Finance IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat SOCIETIES: Journal of Social Sciences and Humanities INSIGHT: Indonesian Journal of Social Studies and Humanities PPSDP International Journal of Education SEWAGATI: Jurnal Pengabdian Kepada Masyarakat RESLAJ: Religion Education Social Laa Roiba Journal Horizon: Indonesian Journal of Multidisciplinary International Journal of Law and Society Mosintuwu Jurnal Pengabdian Kepada Masyarakat Ekonomika : Jurnal Ekonomi dan Pembangunan Jurnal Abdimas Bencoolen e-Jurnal Inovasi Pembelajaran Sekolah Dasar Ittishal : Jurnal Komunikasi dan Media Jurnal Ilmiah Manajemen Dan Kewirausahaan Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Yusri Yusri
Universiti Kebangsaan Malaysia
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MENINGKATKAN KREATIVITAS GURU SEKOLAH DASAR MELALUI PERMAINAN RAKYAT SUKU MALIND UNTUK PEMBELAJARAN BERMAKNA (MEANINGFUL LEARNING) Kaize, Bernadetha Rizki; Rediani, Ni Nyoman; Nainggolan, Herrio Tekdi; Yusri, Yusri
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i1.9418

Abstract

Learning in schools along the South Papua border is still less meaningful because it has not been integrated with the local cultural context. This Community Service program aims to develop learning based on traditional games of the Malind tribe to realize Meaningful Learning in elementary schools located in the South Papua–Papua New Guinea border area. The program involved 20 teachers and was implemented through three stages: identification and documentation of relevant traditional games, training on designing learning activities based on traditional games, and mentoring the implementation of learning in the classroom. Evaluation was conducted using pretests and posttests in the form of 30 multiple-choice questions to measure improvements in teachers’ understanding. The data were analyzed using gain scores to determine differences between participants’ initial and final abilities. The results showed an increase in teachers’ competence with a gain score of 0.45, categorized as moderate. Learning based on Malind traditional games was also proven to support character development, such as cooperation, sportsmanship, and appreciation of local culture. Therefore, this model has the potential to create Meaningful Learning experiences while preserving local cultural values and is expected to be replicated in other border schools with similar characteristics in the future. ABSTRAK Pembelajaran di sekolah-sekolah wilayah perbatasan Papua Selatan masih belum optimal karena belum terintegrasi dengan budaya lokal yang dimiliki masyarakat setempat. Kegiatan Pengabdian kepada Masyarakat ini bertujuan mengembangkan model pembelajaran berbasis permainan rakyat Suku Malind sebagai upaya mewujudkan Meaningful Learning di SD perbatasan Papua Selatan–Papua Nugini. Program ini melibatkan 20 guru yang dilaksanakan melalui tiga tahapan, yaitu pendataan dan pendokumentasian permainan rakyat yang relevan, pelatihan penyusunan desain pembelajaran berbasis permainan tradisional, serta pendampingan implementasi pembelajaran di kelas. Evaluasi program dilakukan melalui pretest dan posttest berupa 30 soal pilihan ganda untuk mengukur peningkatan pemahaman guru. Data yang diperoleh dianalisis menggunakan gain score guna mengetahui perbedaan kemampuan peserta sebelum dan sesudah kegiatan. Hasil menunjukkan adanya peningkatan kemampuan guru sebesar 0,45 dengan kategori sedang. Selain meningkatkan kompetensi guru, pembelajaran berbasis permainan rakyat Suku Malind juga berkontribusi dalam penguatan nilai karakter, seperti kerja sama, sportivitas, dan kecintaan terhadap budaya lokal. Oleh karena itu, model pembelajaran ini berpotensi menghadirkan pengalaman belajar yang bermakna sekaligus menjaga kelestarian nilai-nilai budaya, serta dapat direplikasi pada sekolah-sekolah perbatasan lain dengan karakteristik yang serupa di masa mendatang  
Green Policy Divergence In The Developing World: The Nexus Of Energy, Finance, And Religious Affiliation Basri, Basri; Akmal Asman; Yusuf Rahim; Yusri, Yusri
ORGANIZE: Journal of Economics, Management and Finance Vol. 5 No. 1 (2026): Economic Transformation and Development
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/organize.v5i1.205

Abstract

This study assesses the impact of energy, fiscal, monetary, green economy, and ICT policies on carbon emissions. Using a dynamic GMM estimator, it analyzes panel data from 38 OIC and 81 non-OIC developing countries from 2012 to 2021. The findings reveal divergent policy impacts: while renewable energy reduces emissions, fossil fuel use also shows an emission-lowering effect, potentially through efficiency gains. Conversely, electricity consumption increases emissions. In fiscal policy, tax revenue correlates with higher emissions, whereas government spending and industrial activity suppress them. Paradoxically, key green economy indicators the human development index and forest cover are associated with increased emissions, alongside the effects of ICT development. These complex results underscore the need for nuanced, integrated policy design. The study concludes that a strategic policy mix harmonizing fiscal, energy, and technological interventions is crucial for developing nations to achieve sustainable, green economic growth and contribute effectively to global climate mitigation.
Pemberdayaan Keluarga Berisiko Stunting melalui Budidamber Ikan Lele (Clarias sp.): Korelasi Peningkatan Akses Protein Hewani dengan Upaya Pencegahan Stunting di Desa Muara Penimbung, Kabupaten Ogan Ilir Hasyim, Hamzah; Muslim, Muslim; Anzar, Julius; Harwanto, Fatria; Taufiq, Fildzah Hashifah; Arigo Saci, Muhammad Amin; Erman, Ery; Aerosta, Danny Kusuma; Yusri, Yusri
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21856

Abstract

Background: Program Pengabdian kepada Masyarakat “Budidamber Sehat” dilaksanakan untuk meningkatkan ketahanan pangan keluarga sekaligus mendukung pencegahan stunting melalui pemanfaatan sumber protein hewani terjangkau dari ikan lele (Clarias sp.). Kegiatan ini bertujuan meningkatkan pengetahuan ibu mengenai pengolahan pangan berbasis ikan lele serta memperkuat keterampilan keluarga dalam menerapkan teknologi Budidamber secara mandiri dan berkelanjutan. Metode: Metode pelaksanaan meliputi ceramah interaktif, edukasi gizi, demonstrasi teknis, praktik langsung, pendampingan instalasi unit Budidamber, serta monitoring dan evaluasi di rumah peserta. Hasil: Hasil menunjukkan bahwa seluruh 15 keluarga berhasil membangun dan memelihara unit Budidamber dengan tingkat kelangsungan hidup ikan mencapai 85–90%. Selain itu, terjadi peningkatan signifikan pada pemahaman ibu, dari rata-rata skor pre-test 53,3% menjadi 86,7% pada post-test. Kesimpulan: Temuan ini menegaskan bahwa Budidamber merupakan pendekatan pemberdayaan yang efektif dalam meningkatkan akses protein hewani, memperbaiki literasi gizi, serta memperkuat ketahanan pangan rumah tangga. Model ini layak direplikasi sebagai intervensi pencegahan stunting berbasis komunitas..
The Legal Position Of Medical Informed Consent As A Means Of Legal Protection For Doctors and Patients Suci Nazilla; Yusri Yusri; Suhaimi Suhaimi
International Journal of Law and Society Vol. 3 No. 3 (2026): July: International Journal of Law and Society
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijls.v3i3.954

Abstract

Medical informed consent refers to a patient’s approval of a medical procedure after receiving adequate information regarding diagnosis, treatment objectives, risks, benefits, and available alternatives. The implementation of informed consent is regulated under Article 293 of Law Number 17 of 2023 concerning Health. However, in practice, informed consent is often treated merely as an administrative formality, which may lead to medical disputes and civil litigation. This study aims to analyze the legal position of informed consent from a civil law perspective, the legal protection afforded to both doctors and patients, and the legal consequences of medical actions performed without patient consent. This research employs a normative juridical method using statutory, conceptual, and case approaches through library research involving primary, secondary, and tertiary legal materials. The findings indicate that informed consent is an integral part of the therapeutic agreement establishing a civil legal relationship between doctors and patients and may serve as documentary evidence in civil proceedings. It provides legal protection for patients by ensuring their right to information and self-determination, while also protecting doctors as proof that medical actions were performed with consent. However, its evidentiary value is not absolute, as courts must also consider professional standards and medical negligence. This study concludes that informed consent must be implemented clearly, comprehensively, and based on the patient’s voluntary approval to ensure legal certainty and protection for all parties.
The Position and Juridical Implications of Ex Gratia Payments in Insurance Claim Settlements from the Perspective of Civil Law Teuku R. Muhammad Rajih; Yusri Yusri; Ria Fitri
International Journal of Law and Society Vol. 3 No. 3 (2026): July: International Journal of Law and Society
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijls.v3i3.970

Abstract

The practice of Ex Gratia payments in insurance has developed as a discretionary policy to maintain good relations with insured parties, protect corporate reputation, and facilitate dispute resolution without prolonged litigation. However, the absence of explicit regulation under Indonesian law creates legal uncertainty regarding the legal status of Ex Gratia payments, their implications for the rights and obligations of the parties, and the legal certainty following such payments. This study aims to examine the juridical construction of Ex Gratia payments as a civil legal act outside contractual obligations and to analyze their legal implications within insurance agreements. This research employs a normative legal method using statutory, conceptual, and analytical approaches. The study relies on secondary data consisting of primary, secondary, and tertiary legal materials collected through library research. Data were analyzed qualitatively using descriptive-analytical and prescriptive methods. The findings indicate that Ex Gratia payments do not arise from contractual obligations under an insurance policy but constitute voluntary civil legal acts based on moral, humanitarian, reputational, or business considerations. Nevertheless, such payments may establish new legal relationships if expressly stipulated in a binding agreement or written commitment. Furthermore, Ex Gratia payments may affect the insured’s right to sue, the waiver of rights, the principle of subrogation, and the balance of legal rights and obligations between the parties, highlighting the need for clearer legal regulation to ensure certainty and consistency in insurance practice.
Legal Protection for Micro, Small, and Medium Enterprises in Aceh: Conflict between the Banking Law and the Qanun on Islamic Financial Institutions Yusri, Yusri; Fahmi, Chairul; Muazzin, Muazzin; Fitri, Ria; Rasyid, Laila Muhammad
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 10 No. 2 (2026): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/x0zr9x17

Abstract

This study aims to analyze legal protection for Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province amidst the contestation between the National Banking Law, the Qanun on Sharia Financial Institutions (LKS), and the obligation to halal certification. Since the enactment of Aceh Qanun Number 11 of 2018, the banking system in Aceh has undergone a total transformation towards sharia, which has created challenges in capital accessibility and regulatory harmonization. On the other hand, the Halal Product Guarantee Law requires certification for all MSME products, with a transition deadline for micro-enterprises until 2026. This study uses empirical legal methods, analyzed with the theory of asymmetric autonomy and legal pluralism. Data were collected by referring to document studies and in-depth interviews. The study concludes that legal protection is needed for MSMEs in Aceh, which still face structural obstacles due to disharmony between central and regional regulations and limited sharia-supporting infrastructure. Therefore, from the perspective of the theory of asymmetric autonomy, it provides space for the formation of regulations tailored to the sociological and philosophical characteristics of the Islamic-based Acehnese society. Legal pluralism also makes it possible to harmonize state law, Islamic law and customary law so that they can live side by side de facto and de jure. The research recommends strengthening the operational technical regulations of the Qanun LKS and integrating the halal industry ecosystem through a more inclusive Sharia People's Business Credit (KUR) financing scheme to ensure the economic sustainability of the Acehnese people.
PENGARUH UMUR PERUSAHAAN, SOLVABILITAS, DAN TINGKAT KEPEMILIKAN PUBLIK TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) YUSRI, YUSRI
Jurnal KIAFE Vol. 11 No. 1 (2021): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v11i1.49454

Abstract

Penelitian ini bertujuan untuk menguji dan menemukan bukti-bukti empiris mengenai pengaruh umur perusahaan, solvabilitas, dan tingkat kepemilikan publik terhadap timeliness publikasi laporan keuangan dengan menggunakan studi empiris pada perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sampel yang dipergunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling yaitu dengan menggunakan kriteria tertentu sehingga diperoleh sebanyak 90 sampel. Data yang digunakan dalam penelitian ini merupakan data sekunder yakni dari laporan keuangan tahunan masing-masing sampel perusahaan aneka industri tahun 2017-2019. Teknik analisis data menggunakan metode regresi logistik dengan SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa umur perusahaan, solvabilitas, dan tingkat kepemilikan publik tidak berpengaruh terhadap timeliness publikasi laporan keuangan perusahaan aneka industri tahun 2017-2019.Kata Kunci: Umur Perusahaan, Solvabilitas, Tingkat Kepemilikan Publik, Timeliness. DAFTAR PUSTAKAAndriana, D., & Raspati, N. A. (2015). Pengaruh Profitabilias dan Kepemilikan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal Riset Akuntansi dan Keuangan, 3 (2), 675-687.Astuti, W., & Erawati, T. (2018). Pengaruh Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Kajian Bisnis, 26 (2), 144-157.Bramasti, O. S. (2018). Pengaruh Profitabilitas, Leverage, Solvabilitas dan Umur Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2014-2016. Surabaya: Sekolah Tinggi Ilmu Ekonomi Perbanas.Dewi, K. I. K., & Ratnadi, N. M. D. (2016). Pengaruh Umur Perusahaan, Audit Tenure dan Good Corporate Governance Pada Kecepatan Publikasi Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 15 (1), 463-494.Dewi, K. M. (2013). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu dan Audit Delay Penyampaian Laporan Keuangan. Semarang: Universitas Diponegoro.Dwiyanti, R. (2010). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Semarang: Universitas Diponegoro.Effendi, B. (2019). Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam. Business Innovation & Entrepreneurship Journal, 1 (3).Elamriza, D. (2018). Analisis Faktor-Faktor yang Mempengaruhi Ketepatwaktuan Pelaporan Keuangan Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia. Pontianak: Universitas Tanjungpura.Guswandi. (2017). Metodologi Penelitian Untuk Sains & Bisnis. Yogyakarta: Penebar Media Pustaka.Handayani, A. P., & Wirakusuma, M. G. (2013). Pengaruh Profitabilitas, Solvabilitas, Reputasi Kantor Akuntan Publik Pada Ketidaktepatwaktuan Publikasi Laporan Keuangan Perusahaan di BEI. E-Jurnal Akuntansi Universitas Udayana, 4 (3), 472-488.Imaniar, F. Q., & Kunia. (2016). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan. Jurnal Ilmu dan Riset Akuntansi, 5 (6).Istiqomah, D. F. (2010). Analisis Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Kepemilikan Publik Terhadap Keterlambatan Publikasi Laporan Keuangan. Surakarta: Universitas Sebelas Maret.Jeva, N. I., & Ratnadi, N. M. D. (2015). Pengaruh Umur Perusahaan dan Audit Tenure Pada Kecepatan Publikasi Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 12 (3), 530-545.Kadir, A. (2011). Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta. Jurnal Manajemen dan Akuntansi, 12 (1).Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan Nomor: Kep-346/BL/2011 Tentang Penyampaian Laporan Keuangan Berkala Emiten Atau Perusahaan Publik.Mahayani, N. K. R., & Wirakusuma, M. G. (2019). Pengaruh Faktor Internal dan Faktor Eksternal Perusahaan Pada Kecepatan Publikasi Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 27 (1), 336-361.Oktavia, V. A. (2020). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. Malang: Universitas Islam Negeri Maulana Malik Ibrahim.Paramudita, B. (2020). Pengaruh Profitabilitas, Solvabilitas, Likuiditas dan Size Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018).Putra, I. G. A. P., & Ramantha, I. W. (2015). Pengaruh Profitabilitas, Umur Perusahaan, Kepemilikan Institusional, Komisaris Independen dan Komite Audit Pada Ketepatwaktuan Publikasi Laporan Keuangan Tahunan. E-Jurnal Akuntansi Universitas Udayanan, 10 (1). 199-213.Sanjaya, I. M. D. M., & Wirawati, N. G. P. (2016). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di BEI. E-Jurnal Akuntansi Universitas Udayana, 15 (1), 17-26.Seni, N. N. A., & Mertha, I. M. (2015). Pengaruh Manajemen Laba, Kualitas Auditor, dan Kesulitan Keuangan Pada Ketepatan Waktu Pelaporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, 10 (3), 852-866.Setyastrini, N. L. P., & Kaluge, D. (2019). Keterlambatan Publikasi Laporan Keuangan dan Faktor-Faktor yang Mempengaruhi: Pengujian Empiris pada Perusahaan Manufaktur di Bursa Efek indonesia Tahun 2016-2018. Jurnal Akuntansi & Ekonomi FE UN PGRI Kediri,4 (3).Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Alfabeta.Sukoco, A. (2013). Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan. Jakarta: UIN Syarif Hidayatullah.Sulastri. (2011). Pengaruh Karakteristik Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal Akuntansi Aktual,1 (2), 101-109.Sulistyo, W. A. N. (2010). Analisis Faktor-Faktor yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan yang Listing di Bursa Efek Indonesia Periode 2006-2008. Semarang: Universitas Diponegoro.Tarigan, T. M. (2017). Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Timeliness) Dengan Kualitas Auditor Sebagai Variabel Moderating. Jurnal Ilmu Ekonomi & Sosial, 8 (2), 122-139. Undang-Undang Nomor 8 Tahun 1995 Tentang Pasar Modal.
Pengaruh Struktur Kepemilikan terhadap Kebijakan Dividen pada Perusahaan Perbankan Fahrija Fahrija; Yusri Yusri; Nadya Novianty; Sari Yanti
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 3 (2026): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i3.8011

Abstract

 Dividend policy is defined as a corporation's strategy in determining whether its profits will be retained for long-term funding or paid out as returns to investors. Dividend policy does not stand alone but is influenced by various important factors, one of which is ownership structure. This study aims to analyze the influence of different types of ownership structures—managerial, institutional, foreign, concentrated, and individual—on dividend policy determination, both partially and simultan eously. This study applies an associative study type and design using quantitative methods. The population in this study includes all banking sector entities listed on the Indonesia Stock Exchange (IDX) for the period 2023-2025. This study applies one of the sampling techniques nonprobability (non-probability sampling) namely purposive sampling. The sample consists of 20 banking sector companies that meet the predetermined selection criteria. this yields a total of 60 data samples. The collected data will undergo hypothesis testing, analyzed using multiple linear regression analysis techniques and processed using IBM SPSS software. Statistics version 26. The research results show that only managerial and institutional ownership individually trigger significant changes in dividend policy, while foreign, concentrated, and individual ownership do not show significant effects. However, the F-test calculation confirms that all ownership structure variables collectively have a significant effect on dividend policy. This research's contribution lies in providing the latest empirical evidence on how each ownership structure impacts dividend decisions in the banking industry.
Co-Authors Abbas, Ria Renita Abbas Abdal, Nurul Mukhlisah Abdul Malik Achmad, Abd. Kasim Adli, M. Adwani Adwani Aerosta, Danny Aerosta, Danny Kusuma Afrinia Ahmad Ahmad Ahmad Yahya Akmal Asman Alfatih, Ainun Najib Alinur, Alinur Alwi Fahruzy Nasution Amaliah, Suci Analisa Analisa Analisa, Analisa Andi Safitri Sacita Angreany, Femmy Angriani, Reni Arifuddin Arifuddin Arigo Saci, Muhammad Amin Arini Junaeny Aska, Aulya Milatul Asry, Wina Aulia, Ajma Azhari Yahya Azidsul, Azidsul Basri Basri Bernadetha Rizki Kaize br Tarigan, Fatin Nadifa Br. Bangun, Nirwana Budi Hartono Chairul Fahmi Daulay, Dicky Edwar Deni Setiawan Doranggi, Selvina Elli Afrida Emilia Emilia Erma, Zetria Erman, Ery Fahrija Fahrija Farida Aryani Fathul Jannah, Fathul Fatria Harwanto Febriani, Noor Rahmi Feranita Utama Firman , Firman Fitri, Ria Fitriana Fitriana Fitriani, Mustaani Guntur Guntur Gustini, Gustini H Hasmawati Haikal, Muhammad Erwin Hakim Hakim Halidya, Nur Hamzah Hasyim Hamzah, Hamdan Hanip, Rival Harlianti, Dhea Hasbi, Nur Hasmariyanti, Hasmariyanti Helmawanti, Nava Herlina H Hetharia , Eklofien Hidayat, M. Hariadi Hiya, Nirmadarningsih Hutagalung, Genta Ulina Idris Idris Indah Permatasari Indriani, Erika Ishak Ishak Ismayani Ismayani Jamilah Jamilah Jufri Jufri julian, julian Julius Anzar, Julius Kamarudin Kamarudin Khadijah, Nor Khairani Khairani Khairuddin Tampubolon Leasa, Elias Zadrak Lestari, Pratiwi Lewerissa, Yanti Amelia Lita Angraini Lumban Batu, Fider M. Jafar Mahuli, Jenda Ingan Mannahali, Misnah Masitah, Tina Herianty Ma’ruf, Zidni Moertiono, R.Juli Muazzin Muazzin, Muazzin Muhammad Anwar Muhammad Ilham Muslim Muslim Muthawali, Dede Ibrahim Muzakkir Muzakkir Nadhira, Ahmad Nadya Novianty Naidi, Pirman Naim, Yanto Nainggolan, Herrio Tekdi Najmah, Najmah Nasution, Alwi Fachruzy Ni Nyoman Rediani, Nirdayanti Mustarih Novianty, Nadya Nugraha, Zen Achmad Redho Nur, Amal Nurachmy Sahnir Nurdin, Mochamat Nurfadillah Nurfadillah Nurmadhani Fitri Suyuthi Nurulpaik, Lik Octavia, Nurafni Pane, Armyen Panjaitan, Merry Natalia Parinduri, Ramadha Yanti Permatasari, Iin Pratama, M. Arifky Putri, Suci Mustika Qarimah, Inaya Ridhayanti R, Mantasiah R., Mantasiah Rahmadani Rahmadani Rahmawati, Nanda Hesti Rahmiwati, Anita Rahmiwati Rajamemang, Rajamemang Rasyid, Laila Muhammad Razali, Muhammad Rezeki, Yuliarti Ria Fitri Rico Januar Sitorus Rifky, Muhammad Rini Anggraini, Rini Risma Risma, Risma Rizki Herdiani Rizma Adlia Syakurah Rohliah, Leni Rohmah, Anamalika Ruhul Kudus Ruma Bay, Rudolfus S., Ramdani Safrawali, Safrawali Sakaria Saleh, Nurming Salim , Herli Samayo, M. Rio Samsul Hadi Sangalang, Reymart V Sapitri, Nurfaida Sari Yanti Sari, Riri Velina Setia Budi Sibuea, Nunti Sine, Arman Sine Sirajuddin Sirajuddin Siti Nur Aisyah Suci Nazilla Sudirman, Ummu Athiyah Sufardi Sufardi Suhaimi Suhaimi Sukmana, M. Laily Qadry Supriadi Supriadi Suradi Suradi Surya Anantatama Sembiring Susan Susan Syadaruddin, Andi Syamsiar, Syamsiar Syamsurijal Syamsurijal, Syamsurijal Syaputra, Arlian Fachrul Tanjung, Ahmad Khoirul Akhir Taufiq, Andi Muh Taufiq, Fildzah Hashifah Teja Rinanda Teuku R. Muhammad Rajih Teuku Saiful To Anwar, Sakaria Ulfah, Nahdiati Wahyudiono, Andhika wahyuni wahyuni Win Konadi Yanti, Sari Yuliatil Adawiyah Harahap Yulis Hati Yusuf Rahim Yuwindry, Iwan