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All Journal Jurnal Paradigma Akuntansi Balance : Media Informasi Akuntansi dan Keuangan
Teresia, Teresia
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Perdagangan Melalui Media Elektronik (E-Commerce) Terhadap Peningkatan Pendapatan Pada Pelaku Usaha Ekonomi Kreatif Di Kota Lubuklinggau Teresia, Teresia; Asmirawati, Asmirawati; Hidayatullah, Soemarno
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18972

Abstract

This research aims to determine the impact of trade through the media electronics on the revenue growth of micro, small and medium enterprises in Lubuk Lingau. The target of this research is MSMEs in Lubuk Linggau. This research using a quantitative approach measured by the linear regression method simple. Respondents in this research are stakeholders interests of MSMEs collaborating in Lubuk Linggau. Samples are determined with random sampling and the number of samples used was 100 SMEs stakeholders. The data used is primary data. Technique data collection using a questionnaire, t-test used for hypothesis testing. The research results show the adoption of commerce through media electronics has a positive effect on increasing business income micro, small and medium in the city of Lubuk Linggau. Introduction to commerce through media electronics in particular have an influence on the changes that occur in elements business and business activities carried out by Lubuk Linggau MSME actors. This can be seen from sales revenue, number of sales, and total income after carrying out sales transactions and marketing activities with using trading media via electronic media.
Pengaruh Cash Position, Leverage, dan Firm Growth Terhadap Kebijakan Dividen Teresia, Teresia; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34407

Abstract

This study aims to find out the role of cash position, leverage, and firm growth on dividend policy in listed consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021. Purposive sampling was used to select the sample, and valid data came from 23 different companies. Multiple regression analysis is used in the data processing technique, which is aided by the SPSS (Statistical Product and Service Solution) program V26.0 and Microsoft Excel 365 The results of this study indicate that cash position has a positive and significant effect on dividend policy, while leverage and firm growth have no effect on dividend policy. The implication of this research is comprehending the importance of cash position, leverage, and firm growth in dividend policy to give investors confidence to invest their funds or invest.
Co-Authors Asmirawati Asmirawati, Asmirawati Hidayatullah, Soemarno Linda Santioso