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All Journal Indikator: Jurnal Ilmiah Manajemen & Bisnis JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen)
Khairi, Himmatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALYSIS OF DEBT AND DIVIDEND POLICIES ON FIRM VALUE: A QUANTITATIVE APPROACH IN INDONESIA SHARIA STOCK INDEX Khairi, Himmatul; Nurani, Khadijah; Deswita, Santi
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9132

Abstract

The primary goal of the firm is to optimize the value of the firm through the use of financial management functions in order to maximize the wealth of the shareholders. Managing the firm's financial structure through debt and dividend policies is one of them. The purpose of this study is to gather empirical data regarding how debt policy and dividend distribution policy affect business value. The Hypothesis Test is a quantitative research approach used in this study. This study uses data analysis techniques and is cross-sectional and time series (panel data: JII 30 years 2018-2023). Regression Analysis of Panel Data. The research hypotheses were assessed using multiple linear regression analysis, and a sample of eleven companies was obtained using purposive sampling. The findings indicate that between 2018 and 2023, debt and dividend policies significantly affect the value of companies listed in the Jakarta Islamic Index. However, only debt policy exhibits a significant impact on firm value when taking into account individual factors among the listed enterprises from 2018 to 2023
The Effect of Debt Policy, Profitability and Liquidity on Dividend Policy Khairi, Himmatul
Indikator: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 1 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/indikator.v8i1.21735

Abstract

The purpose of this study is to investigate the impact of debt policy (measured by Debt to Equity Ratio), profitability (measured by Return on Asset), and liquidity (measured by Current Ratio) on dividend policy (measured by Dividend Payout Ratio). The study focuses on companies listed on the Indonesia Stock Exchange (IDX) under the Jakarta Islamic Index 70. Secondary data from financial statements spanning three consecutive years (2019 to 2021) were utilized for the analysis. The research employed purposive sampling, resulting in a sample of 44 companies, and multiple linear regression analysis was employed to test the research hypotheses. The findings indicate that, collectively, debt policy, profitability, and liquidity significantly influence the dividend policy of companies within the Jakarta Islamic Index from 2019 to 2021. However, when considering individual variables, only profitability demonstrates a significant impact on dividend policy among the listed companies from 2019 to 2021
THE EFFECT OF SHARIA FINANCIAL LITERACY AND SHARIA FINANCIAL INCLUSION ON THE FINANCIAL MANAGEMENT OF MSMEs IN MEDAN CITY Nurani, Khadijah; Khairi, Himmatul
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 11, No 1 (2024): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v11i1.5443

Abstract

Financial literacy is something that can overcome the problem of subduing financial inclusion with the aim that finances in Indonesia can increase. Financial inclusion is an effort to encourage the financial system so that it is easy for the public to access to promote good economic growth. This research was conducted to determine the influence of Sharia Financial literacy and Sharia Financial inclusion on the financial management of micro, small and medium enterprises (UMKMs) in Medan City. The data collection method was carried out by distributing questionnaires with a sample of 100 respondents. The data analysis technique used is multiple linear regression and uses the T  and the F test. In addition, classical assumption tests were carried out which included multicholinearity tests, heteroskedasticity tests, autocorrelation tests and normality tests. The results of this study show that Sharia Financial literacy has a positive and significant influence on financial management, Sharia Financial inclusion has a positive and significant influence on the financial management of micro, small and medium enterprises in Medan City and ShariaFinancial literacy and Sharia Financial inclusion have a positive and significant influence on micro-enterprise financial management, SMEs in Medan City
Co-Authors Alfarisi, M. Fany Deswita, Santi Nurani, Khadijah