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All Journal Global Financial Accounting Journal Conference on Community Engagement Project (Concept)
Fanny Desmita Liyanti
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly Serly; Fanny Desmita Liyanti
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Perancangan Dan Penyusunan Sistem Akuntansi Berbasis Microsoft Access Pada Toko Batam Filterindo Serly Serly; Fanny Desmita Liyanti
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Toko Batam Filterindo is a business that is engaged in trading of sparepart for drinking water. Toko Batam Filterindo still does not have an accurate accounting recording system. The purpose of this work is hope that a system that has been designed by the author based on microsoft access can produce accurate financial reports and help make it easier for shop owners to record daily transactions. Therefore, the first thing the author did was to find the problems faced by shop owners and provide the right solutions to the shop owners. The method of implementation applied by the author in this work is training. The author conducts training for owners and employees on how to access the system that has been designed from the main page to how to monitor the financial reports available in the system. The output achieved in this work is designing accounting recording system based on microsoft access, in this system it can produce financial position reports, income statements, changes in equity reports, cash flow reports, inventory reports, general ledgers, and general journals. In addition to designing an accounting recording system, the author arrange guidebook to make it easier for owners in the process of using the system. The accounting recording system designed by the author hopes to improve the recording system at the Toko Batam Filteridno. Recommendations for future are designing a system that contains accounts payable reports, asset reports, tax reports and other reports that have not been designed in this system.
Co-Authors Serly Serly