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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Daning Kusumawardani
Politeknik Nest
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH BIAYA KEAGENAN, RISIKO, PELUANG INVESTASI, DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Kusumawardani, Daning
KOMPAK Vol 4, No 2 (2011)
Publisher : STEKOM

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Abstract

In the point of view of financial management, the aim of enterprise is maximize its value. Dividend isoften used by financier as indicator of enterprise prospect. Therefore, the enterprise need to pay attention onsome factors can influence the policy of dividend such is agency cost, risks, investment opportunity, andobligation in order to maximize value of the enterprise. This study analyze the influence of agency cost, risks,investment opportunity, and debt to the dividend policy in enterprise in Jakarta Stock Exchange. Data isobtained from secondary source on Indonesian Capital Market Directory (ICMD) and Indonesian StockExchange (IDX) of year 2005 – 2007. Hypothesis are analyzed with Linear Probability Model (LPM)Regression. Results of this study show that there are significant positive influence on INST variable to DPR,there area significant negative influence on GROW variable to DPR, no significant influence on Betavariable and DER variable to DPR. 40,3% of DPR Variable variation can be explained by INST, BETA,GROW, and DER variables, while the remain of 59,7% explained by other variables out of model. Fcount of8,767 with value of sig.0,000 means that variable INST, BETA, GROW, and DER collectively influence toDPR.Keywords: Agency cost, risks, investment opportunity, debt, dividend policy.
IMPROVING EFFICIENCY AND COORDINATION IN RICE PRODUCTION: EVIDENCE FROM MULUR VILLAGE Daning Kusumawardani; Muhammad Hassan Massaty
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9372

Abstract

This research explores the application of a Management Information System (MIS) aimed at improving coordination, efficiency, and transparency in the Mulur rice production network situated in Sukoharjo, Central Java. Utilizing a descriptive qualitative methodology paired with quantitative analysis, the study engaged 15 participants, comprising farmers, cooperatives, mill operators, and distributors. The MIS encompasses modules for land management, harvest forecasting, inventory management, and distribution to support data-driven decision-making and traceability within the supply chain. Quantitative findings reveal a high level of user satisfaction (mean = 4.23), with particular strengths in usability (4.35) and data precision (4.29). Qualitative insights indicate enhanced workflow alignment, quicker information sharing, and improved coordination among stakeholders. Nonetheless, challenges remain, including inconsistent connectivity, insufficient training, and partial system integration. Stakeholders pointed out the necessity for mobile accessibility, ongoing capacity development, and improved infrastructure
Co-Authors Muhammad Hassan Massaty, Muhammad Hassan