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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal
Agnes Fanny Laurent
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Pertumbuhan Aset dan Strukur Modal terhadap Kebijakan Dividen Agnes Fanny Laurent; Agus Munandar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1876

Abstract

The purpose of this research is to examine how dividend policies impact manufacturing companies in the food and beverage subsector, including profitability, liquidity, company size, asset growth, and capital structure. Purposive sampling method was employed to select a sample of companies listed on the Indonesia Stock Exchange from 2018 to 2022. A total of 75 financial report data were obtained from 15 companies that met the sample criteria. Standard hypothesis tests, including autocorrelation, multicollinearity, normality, and heteroskedasticity, were part of the research process. With multiple regression analysis as the main approach, t-tests and coefficient of determination were applied to evaluate hypotheses regarding the influence of independent variables on the dependent variable. Profitability and company size show a positive correlation with dividend policies, while, on the other hand, dividend policies are not significantly influenced by liquidity, asset growth, and capital structure.
Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara Agnes Fanny Laurent; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z0gt7b14

Abstract

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.
Co-Authors Agus Munandar