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Pengaruh Likuiditas Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index 70 (JII 70) Periode 2018-2023 Maulina, Andini; Badina, Tenny; Fatoni, Ahmad
Akuntansi dan Manajemen Vol. 20 No. 1 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i1.322

Abstract

This research aims to determine the liquidity variables using several indicators, namely the current ratio, cash ratio, and quick ratio, in their influence on the dividend payout ratio as an indicator of dividend policy in manufacturing companies listed on the Jakarta Islamic Index 70. The population in this study consists of manufacturing companies listed on the Jakarta Islamic Index 70 for the period 2018-2023. This is a quantitative research type utilizing secondary data. Sample selection was done through purposive sampling, and the data processed in this study are panel data from 9 companies as research samples, with a total of 54 data points. The analytical method employed is multiple linear regression analysis using EViews 9 software. The research results indicate that the current ratio has a positive and significant effect on dividend policy, while the cash ratio has a negaitive and significant effect on dividend policy. However, the quick ratio has appositive and significant effect on dividend policy in manufacturing companies listed on the Jakarta Islamic Index 70.
Pemberdayaan Masyarakat dalam Upaya Pencegahan DBD dan Stunting di Kelurahan Sungaiselan 2024 Fajrianti, Gita; Murniani , Murniani; Widiya , Widiya; Maulina, Andini; Suryanto, Hanif Adzany; Sari, Wanda Novita; Amanda, Nadia; Sintia, Tiara; Fauzi, Miftahul
Jurnal Pemberdayaan Umat Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v4i2.5186

Abstract

Purpose: Knowing the health conditions and helping the community in efforts to improve optimal health levels in Sungaiselan Village, Sungaiselan District, Central Bangka Regency. Methodogoly/approach: The methods used are in the form of health education and active participation, namely the target group participates in the activities. This activity was carried out to identify health problems in Sungaiselan Village using the Delbecq method and a survey method with a sample of 95 people. Results/findings: Based on the results of the Delbecq method and the survey method conducted in Sungaiselan Village by identifying three priority health problems, the results obtained were a lack of temporary waste disposal sites (TPS), a high number of stunting cases, and a high number of dengue fever cases. Conclusions: The work program that has been implemented includes the construction of a pilot Temporary Waste Disposal Site (TPS) for organic and inorganic waste, a PMT cooking demonstration of moringa leaf chicken nuggets, socialization on stunting, waste, and dengue fever, as well as community service activities such as Posyandu and mutual cooperation. Limitations: This community service activity has time limitations. Contribution: The community is expected to be able to increase their awareness in improving their health status and the government needs to facilitate the needs required by the community in improving the health status of the community, especially in Sungaiselan Village.