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International Journal of Economics Development Research (IJEDR)
Published by Yayasan Pendidikan Riset dan Pengembangan Intelektual
ISSN : 27157903     EISSN : 2715789X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
IJEDR focuses on economics, innovation, and investment. Dedicated to enhancing economics development a country, regional and the world in general. IJEDR invites papers on Economics field (Economic growth, Monetary and fiscal policy effect, Innovation practices, Innovation impact, Corporate finance, Financial econometrics, Investment, Banking, International finance, stock exchange).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 933 Documents
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Cash Position, Free Cash Flow, Firm Size, and Leverage as Determinants of Dividend Payout: Does Profitability Mediate? FX Rahardian Eka Permadi; Abdul Mukti Soma; Putri Fariska
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 3 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/dfnbq154

Abstract

This study investigates whether cash position, free cash flow, firm size, and debt-to-equity ratio explain dividend payout and whether profitability transmits those relationships in Indonesian healthcare firms. The final balanced panel contains 17 companies listed on the Indonesia Stock Exchange over 2019-2024, yielding 102 firm-year observations after outlier trimming. Random-effects panel regressions estimate the direct paths, while Sobel tests assess the indirect paths through return on equity. Cash position and firm size are positively associated with dividend payout ratio, whereas free cash flow, leverage, and profitability have no signifi-cant direct association with payout. Free cash flow and firm size are positively associated with profitability, while leverage is negatively associated with profita-bility; cash position is not significant. None of the four indirect effects through profitability is significant. The evidence indicates that liquidity available at the payment date and organizational scale matter more for healthcare dividend deci-sions than accounting profitability alone. It also suggests that internally generated cash can strengthen profitability without necessarily being distributed, particularly where medical facilities, technology, and service expansion compete for funds. The study contributes a post-pandemic sector-specific test of dividend policy by separating cash availability from free cash flow and by examining profitability as a formally tested mediator.
Analysis and Design of a Point of Sales (POS) System at Elite Seven Café & Billiard Kisaran Cyntha Cyntha; Felicia Yinarta; Kerestina Bulolo; Okta Jaya Harmaja
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 3 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/mnf32q97

Abstract

Efficient sales transaction management is essential for culinary and entertainment businesses such as cafés and billiard venues to ensure fast, accurate, and efficient customer service. However, many businesses still use manual recording systems, which often cause various problems such as delayed recording, transaction calculation errors, and difficulties in preparing sales reports. The development of information technology through a mobile-based Point of Sales (POS) system can serve as a solution because it is able to record transactions automatically, integrate data, and facilitate sales monitoring. Elite Seven Café & Billiard Kisaran still uses manual recording due to employees’ limited understanding of mobile-based Point of Sales (POS) systems. Therefore, this study aims to implement a mobile-based POS system to improve transaction recording efficiency, service speed, and business performance at Elite Seven Café & Billiard Kisaran. This research uses the System Development Life Cycle (SDLC) method with the Waterfall model to implement the mobile-based Point of Sale (POS) system at the business. Data were collected through observation, interviews, and documentation. The system development process includes requirements analysis, system design, implementation, and testing stages. The system implementation results are evaluated to determine their ability to improve transaction efficiency, speed up service, and simplify sales reporting. Based on the results of the study, the implementation of the mobile-based Point of Sales (POS) system at Elite Seven Café & Billiard Kisaran improves the operational performance of the business. This system replaces the less efficient and error-prone manual process. The use of the POS system increases service speed, transaction accuracy, and simplifies data and report management. In addition, employees are able to work more effectively, thereby supporting operational efficiency and enabling more accurate decision-making for the business owner.
Analysis of the Influence of Environmental, Social, and Governance (ESG) Disclosure on the Firm Value of ESGQ45 KEHATI Companies Listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 Marry Christyanti Atanus; Stanis Man; Paskalis Seran; Henny A. Manafe; Yolinda Yanti Sonbay
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 3 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/yddzn595

Abstract

The objectives of this study are to: (1) examine the ESG trends of companies listed and remaining in the ESGQ45 index between 2020 and 2023; (2) determine the impact of environmental disclosure on the firm value of companies listed in the ESGQ45 KEHATI index; (3) determine the impact of social disclosure on the firm value of companies listed in the ESGQ45 KEHATI index; (4) determine the impact of governance disclosure on the firm value of companies listed in the ESGQ45 KEHATI index; and (5) determine whether firm size and leverage act as moderating variables influencing the firm value of companies implementing ESG principles. The research sample consists of 21 companies selected via purposive sampling from a total population of 45 companies. The data analysis method employed is Panel Data Regression using Eviews 13, based on secondary data. Descriptive statistical results indicate that the average firm value, proxied by Price to Book Value (PBV) for companies in the ESGQ45 KEHATI index from 2020 to 2023 was 2.30. The average values for environmental, social, and governance disclosures were 0.48, 0.49, and 0.59, respectively. Companies included in the KEHATI ESGQ45 index from 2020 to 2023 were predominantly medium-to-large in size, with an average value of 32.13. Corporate leverage levels ranged from low to moderate, indicating a relatively low-to-moderate reliance on debt, with an average value of 3.06. The research results indicate that environmental and social disclosures do not have a significant effect on firm value (PBV), whereas governance disclosure has a significant effect on firm value. Firm size moderates the effect of governance disclosure on firm value but does not moderate the effects of environmental and social disclosures on firm value. Leverage does not moderate the effects of environmental, social, and governance disclosures on firm value.

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