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The Effect of Company Growth and Net Profit on Dividend Policy in Coal Mining Subsector Companies Listed on the IDX for the 2022-2024 Period Arfianty, Arfianty; A. Aminartha Putri, Deasy Soraya
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3338

Abstract

The coal mining subsector in Indonesia experienced fluctuations in financial performance during the 2022–2024 period, which affected company profits and dividend policies. This raises questions regarding the influence of company growth and net income on the Dividend Payout Ratio (DPR). This study aims to analyze the effect of company growth and net income on dividend policy in coal mining subsector companies listed on the Indonesia Stock Exchange during 2022–2024. The research employs a quantitative approach using multiple linear regression analysis. Samples were determined through purposive sampling, with secondary data obtained from annual financial reports. The results show that company growth has a significant effect on dividend policy. Similarly, net income also has a significant effect on dividend policy. This study contributes to corporate finance literature by identifying factors influencing dividend policy and provides insights for investors in evaluating dividend sustainability in the coal sector. The research is limited to the coal subsector during the 2022–2024 period and focuses on two main variables. Future research is suggested to include other variables such as liquidity, leverage, and market conditions.
Store And Product Characteristics In The Formation Of Consumer Impulse Buying A. Aminartha Putri, Deasy Soraya; Arfianty , Arfianty
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.2155

Abstract

Consumer behavior has always been a prominent topic in marketing because understanding how and why consumers act in certain ways and make purchasing decisions helps companies to develop more effective marketing strategies. The purpose of this study is to analyze the relationship between store characteristics and product characteristics, both partially and simultaneously, on impulsive buying at Toko XYZ, Parepare city.The objectives of this study are to examine the income of palm sugar businesses, identify the economic potential of sugar palm cultivation, and assess its prospects for improving community welfare. The analytical methods used in this study include validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, and heteroskedasticity test), multiple regression analysis, and hypothesis testing, consisting of correlation coefficient, coefficient of determination, partial test, and simultaneous test. The findings of this study reveal that store characteristics have a positive and significant partial effect on impulsive buying at Toko XYZ in Parepare city. In contrast, product characteristics show a negative and significant partial effect on impulsive buying, indicating that certain product attributes may reduce consumers’ unplanned purchasing decisions. However, when examined simultaneously, both store characteristics and product characteristics jointly demonstrate a positive and significant effect on impulsive buying. These results imply that although product characteristics individually may discourage impulsive purchases, the overall combination of store environment and product attributes still contributes to increasing consumers’ impulsive buying behavior at Toko XYZ.