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Assessing the Factors Influencing the Choice between Dividends and Share Repurchases Abdul Rahman; Ratna Sari
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1443

Abstract

This study aims to examine the factors influencing the choice between dividends and share repurchases in corporate finance. Using a comprehensive literature review, this research explores the financial, strategic, and governance considerations that shape payout decisions within firms. The research design synthesizes insights from theoretical frameworks and empirical studies to provide a nuanced understanding of the complexities underlying dividend and share repurchase policies. Findings indicate that profitability, market timing, financial constraints, and managerial incentives are critical determinants of payout decisions, reflecting the dynamic nature of capital allocation processes. The discussion emphasizes the importance of aligning managerial interests with shareholder objectives through effective corporate governance mechanisms and transparent disclosure practices. The study's implications underscore the need for corporate finance practitioners and policymakers to adopt a multidimensional approach to payout decisions, integrating financial, strategic, and market perspectives to optimize shareholder value and mitigate risks associated with capital allocation strategies. By addressing these research gaps, scholars can contribute to a deeper understanding of the factors influencing payout decisions and inform evidence-based strategies for sustainable value creation in the corporate sector.
Analisis Pengembangan Sumber Daya Manusia Pada Kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Maybrat Provinsi Papua Barat Habel Jotam Wearulun; Henni Zainal; Nurmillah Ilyas; Nisma Iriani; Abdul Rahman
Jurnal Administrasi Bisnis Vol 3, No 1 (2024): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v3i1.59031

Abstract

Sumber daya aparatur adalah merupakan faktor penting dalam rangka mencapai suatu mekanisme kerja yang efisien dan efektif, sebab aparatur merupakan subjek dalam setiap aktivitas pemerintahan. Penelitian ini bertujuan untuk menganalisis pengembangan sumber daya manusia pada kantor badan kepegawaian dan pengembangan sumber daya manusia Kabupaten Maybrat Provinsi Papua Barat. Penelitian ini  menggunakan metode  penelitian kualitatif. Pengumpulan data dilakukan secara trianggulasi (gabungan), data yang dihasilkan bersifat deskriptif. Hasil penelitian kualitatif lebih menekankan makna daripada generalisai. Pemberdayaan Aparatur melalui Pemberian Kewenangan, pengembangan kompetensi dan pengambilan keputusan berbasis pengetahuan, keterampilan dan kemampuan pada Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia Kabupaten Maybrat Provinsi Papua Barat Daya terlaksana, dengan tetap memperhatikan kemampuan pegawai yang dimiliki dengan wewenang dan tanggungjawab yang diberikan.