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All Journal Al-Kharaj: Journal of Islamic Economic and Business As-Syirkah: Islamic Economic & Financial Journal
Fitriasuri
Universitas Bina Darma
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Dividend Policy from the Perspective of Ownership and Governance: An Empirical Study in the Construction Sector Ryo Setyadi; Fitriasuri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10114

Abstract

This study investigates the determinants of dividend policy from the perspective of ownership structure and corporate governance in the construction sector listed on the Indonesia Stock Exchange during 2018–2023. The research aims to analyze the effects of public ownership, debt policy, asset growth, and the proportion of independent commissioners on dividend policy. Employing a quantitative explanatory approach, the population consists of 29 construction companies, with purposive sampling resulting in 5 companies consistently distributing dividends over six years, yielding 30 observations. Data were collected through documentation of audited financial statements and analyzed using multiple regression with SPSS, including classical assumption tests. The results reveal that debt policy and asset growth have a significant negative effect, while independent commissioners have a significant positive effect on dividend policy. Public ownership does not significantly influence dividend policy. The study concludes that internal factors, especially capital structure and governance, are crucial in shaping dividend policy, while external factors remain a limitation. Future research should expand the sample and include macroeconomic variables for broader generalization
Penerapan Good Governance dan Pengendalian Internal dalam Meningkatkan Kinerja Pengelolaan Keuangan di Polrestabes Palembang Tania; Fitriasuri
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 3 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/cmm0vg93

Abstract

The implementation of the concept of Good Governance and a systematic internal control framework is expected to improve the performance of financial management in the Palembang Police environment. Although various provisions and guidelines on Good Governance and SPIP have been available, findings in the field still found various obstacles related to consistency of implementation, transparency of information, accountability, synergy between units, and optimal use of information technology. "These obstacles can reduce the effectiveness of management and increase the possibility of deviations. This study uses a survey methodology with 54 respondents, with data collection through questionnaires and evaluation using multiple linear regression to assess the impact of each variable. The results of this study aim to refine the theoretical framework and practical applications, so that they can enrich academic literature and provide policy suggestions in order to improve financial governance in the Palembang Police environment. Improving human resource competence, internalizing the ideals of integrity, and establishing a consistent supervisory framework are essential to realizing a professional, transparent, and responsible police institution in the future.
Co-Authors Ryo Setyadi Tania