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Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2022-2024 Hasanah, Hani Nur; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8490

Abstract

The purpose of this research is to examine manufacturing companies listed on the Indonesia Stock Exchange in the consumer services and retail subsectors from 2022 to 2024 and to analyze how liquidity, solvency, and profitability affect dividend policy. Dividend distribution often places companies in financial difficulty, preventing them from expanding as quickly as shareholders desire. This issue therefore becomes the focus of this study. Fifteen companies and forty-eight observations were selected as samples using a purposive sampling technique based on specific criteria. Statistical information was obtained from publicly available annual financial reports published by the IDX. Data analysis was carried out using SPSS 27 through multiple linear regression and classical assumption tests to ensure model validity. The results indicate that solvency has a significant effect on dividend policy (t = -3.479; Sig. = 0.002), whereas liquidity (Sig. = 0.141) and profitability (Sig. = 0.705) have no significant effect. Simultaneously, the three variables have a significant influence (F = 4.318; Sig. = 0.012) with an R² value of 0.332, meaning that 33.2% of the variation in dividend policy is explained by these three factors. Based on these findings, debt-based financing mechanisms play a more crucial role in determining post-pandemic dividend policy. Investors, researchers, and management can all benefit from these results by gaining a better understanding of the financial variables that influence dividend policy.
Pendampingan Pembuatan Nomor Induk Berusaha (NIB) di Kecamatan Sukoharjo Kabupaten Sleman Hasanah, Hani Nur; As'ari, Hasim
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1205

Abstract

Business legality is an important component in strengthening the sustainability of Micro, Small, and Medium Enterprises (MSMEs). One essential form of legality that every business actor must have is the Business Identification Number (NIB), issued through the Online Single Submission Risk-Based Approach (OSS-RBA) system. The NIB functions as a legal identity and a basis for obtaining government facilities and protection. This community service activity was carried out in Sukoharjo District, Sleman Regency, involving two local business partners, Storytime and Warmindo Kang Ali. The aim was to provide counseling and technical assistance on the NIB registration process so that business actors can independently manage their legality. The methods included observation, interviews, and direct guidance. The results showed an increase in understanding and skills in managing business legality, as well as higher legal awareness and independence in supporting a competitive and sustainable business ecosystem.