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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Media Akademik (JMA)
Atika Rahmi
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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LIQUIDITY, PROFITABILITY, AND DIVIDEND DECISIONS: PANEL EVIDENCE FROM INDONESIA’S INFRASTRUCTURE FIRMS Atika Rahmi; Raisya Puspa Septiani
Jurnal Media Akademik (JMA) Vol. 4 No. 2 (2026): JURNAL MEDIA AKADEMIK Edisi Februari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/348saw38

Abstract

This study examines the relationship between liquidity, profitability, and dividend policy in infrastructure sector firms listed on the Indonesia Stock Exchange during the 2022–2024 period. Dividend policy, proxied by the Dividend Payout Ratio (DPR), remains a strategic financial decision that reflects management’s stance toward internal financing and shareholder returns. Using panel data obtained from published annual financial statements, this research employs multiple regression analysis estimated through EViews to assess the effect of liquidity, measured by the Current Ratio (CR), and profitability, measured by Return on Assets (ROA), on dividend policy. The empirical results indicate that both CR and ROA exhibit positive coefficients; however, neither variable demonstrates a statistically significant effect on DPR, either individually or jointly. The findings suggest that dividend decisions among infrastructure firms are not primarily driven by short-term liquidity positions or accounting profitability. This outcome lends support to dividend irrelevance arguments and residual dividend considerations, particularly in capital-intensive sectors where retained earnings are prioritized for long-term investment. The study implies that managers may adopt a cautious dividend strategy, emphasizing financial flexibility rather than signaling or immediate shareholder distribution. These results contribute to the ongoing debate on dividend policy in emerging markets and provide practical insights for investors and policymakers regarding the financial behavior of infrastructure firms.
ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY Adi Harianto; Deva Djohan; Atika Rahmi; Yogi Rahman Feriza Ginting; Fachrun Nissa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.772

Abstract

This study aims to analyze the impact of financial literacy and financial management on the financial behavior of Generation Z in Medan City. Financial literacy is expected to enhance individuals' understanding of better financial management, which in turn can influence their financial behavior. This study uses a quantitative approach with a survey method. Data collection was done through questionnaires distributed to 200 respondents who are Generation Z in Medan City. Data analysis techniques used include multiple linear regression to test the relationships between variables. The results indicate that both financial literacy and financial management have a positive and significant impact on the financial behavior of Generation Z. These findings suggest that improving financial literacy and sound financial management can enhance responsible financial behavior among Generation Z. This study provides important implications, both in the development of theories related to financial literacy and financial behavior, and in the practical management of personal finances for young generations.
Co-Authors Adi Harianto Deva Djohan Fachrun Nissa Raisya Puspa Septiani Yogi Rahman Feriza Ginting