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All Journal AKUNTANSI DEWANTARA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hendrian
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh literasi keuangan dan perilaku menabung terhadap kesiapan pensiun pada pekerja di Kota Timika Adhi Pratama; Ceacili Srimindarti; Hendrian
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15778

Abstract

Workers need to prepare provisions in order to have readiness to undergo retirement. The retirement provisions in question include financial literacy and saving behavior, both of which can be a solution to dealing with financial needs in retirement. This study aims to determine the effect of financial literacy and saving behavior on retirement readiness. The object of this research is active workers who work and are in the Timika City area. The approach used is quantitative, the type of data used in this study is primary data which is the respondent's answer through a questionnaire distributed using google form. The number of samples in this study were 100 respondents with an age range between 20-40 years. The scale used in measuring variables is a Likert scale. Data analysis using the PLS (Partial Least Square) method processed with Smart PLS 3.0 software. The results obtained in this study indicate that financial literacy and saving behavior have a significant positive effect on retirement readiness. In this study, the proposed model can explain retirement readiness with a percentage of 54.7%, while the rest is explained by other variables outside this study
Analisis Pengaruh Arus Kas Operasi, Laba Bersih, dan Hutang Terhadap Kebijakan Dividen Dimoderasi Good Corporate Governance Hendra Saputra Frinando Marpaung; Herlin Tundjung Setijaning; Hendrian
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7283

Abstract

                Profitable companies that face cash flow problems can cause losses even though they appear profitable in the financial statements. This study aims to analyze the effect of operating cash flow, net income, debt on dividend policy, and the role of corporate governance as a moderating variable. The results of the study are expected to provide insight for management and investors in formulating effective dividend policies and supporting better investment decision making. Data Analysis Methods include Descriptive Statistical Tests, Model Tests, Classical Assumption Tests, and various tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, and determination coefficient tests (Adjusted R2), and simultaneous tests (F Test). The results of this study are that operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy. Operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy.
Co-Authors Adhi Pratama Ceacili Srimindarti Hendra Saputra Frinando Marpaung Herlin Tundjung Setijaning