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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Proceeding International Seminar of Islamic Studies
Wahyu Tiska Diana
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Religion Arts Astronomy Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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THE ROLE OF SHARIA SUPERVISORY BOARD IN DETERMINING THE SHARIA COOPERATIVE KESYARIAHAN CAHAYA MADANI (STUDY OF ISLAMIC ECONOMIC PERSPECTIVE ANALYSIS) Abi Waqqosh; Wahyu Tiska Diana
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.317 KB)

Abstract

The research aims to find the foundation of cooperatives in the Islamic economy as well as the role of sharia supervisory board in determining sharia cooperatives and their realization of sharia cooperative products, as well as looking at the course of sharia cooperative activities from the point of view of analysis of Islamic economic perspectives. This research method uses qualitative and descriptive analysis. Data collection techniques used in this research are using interviews, observations, and documentation. With the data source, the primary data of the interview principal data and secondary data observe the results of the realization of the implementation of sharia products provided by the sharia cooperative light madaniBinjai. The results of this study show the role of sharia supervisory board in providing advice and advice to the board and supervisors and supervising KSPPS activities to comply with sharia principles, assess and ensure the fulfillment of sharia principles on operational guidelines and products issued by KSPPS, supervise the development of new products, request a fatwa to DSN-MUI for new products that have not been fatwa.Keywords: Role, Statutory Provisions, Sharia
PENGARUH KEPEMILIKAN MANAJERIAL, RISIKO BISNIS, DAN FREE CASH FLOW TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI Wahyu Tiska Diana; Erma Setiawati; Fatchan Achyani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5871

Abstract

Abstract: This study was conducted to analyze the effect of managerial ownership, business risk level, and free cash flow on dividend policy, incorporating liquidity as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. Purposive sampling was used to select 12 manufacturing companies, resulting in a total of 88 data observations during the study period. The analytical methods used included multiple linear regression and moderated regression analysis (MRA), processed using SPSS version 26 software. The results indicate that managerial ownership and free cash flow have no effect on dividend policy, while business risk is shown to influence dividend policy. Furthermore, liquidity is shown to moderate the relationship between managerial ownership and dividend policy. However, liquidity is unable to act as a moderating variable in the relationship between business risk and dividend policy and between free cash flow and dividend policy. Keywords: Managerial Ownership, Business Risk, Free Cash Flow, Dividend Policy, Liquidity Abstrak: Dilaksanakannya riset ini guna mengkaji pengaruh kepemilikan manajerial, tingkat risiko bisnis, serta free cash flow pada kebijakan dividen dengan memasukkan likuiditas yang menjadi variable pemoderasi pada entitas manufaktur yang tercatat di BEI pada 2014–2023. Penentuan sampel dilakukan dengan teknik purposive sampling, maka didapati 12 entitas manufaktur terpilih dengan total 88 data observasi selama periode penelitian. Metode analisis yang diterapkan diantaranya regresi linier berganda dan analisis regresi moderasi (MRA) yang diolah dengan software SPSS versi 26. Temuan uji menyatakan jika kepemilikan manajerial dan free cash flow tidak mempunyai dampak pada kebijakan dividen, sementara risiko bisnis terbukti berdampak pada kebijakan dividen. Selain itu, likuiditas terbukti berperan dalam memoderasi hubungan antara kepemilikan manajerial dan kebijakan dividen. Namun, likuiditas tidak mampu bertindak menjadi variable pemoderasi dalam hubungan antara risiko bisnis dan kebijakan dividen maupun antara free cash flow dan kebijakan dividen. Kata Kunci : Kepemilikan Manajerial, Risiko Bisnis, Free Cash Flow, Kebijakan Dividen, Likuiditas
Co-Authors Abi Waqqosh Erma Setiawati Fatchan Achyani