Accepted 30/06/2020 Abstract. This research aims to test whether dividend payment is affected by ... more Accepted 30/06/2020 Abstract. This research aims to test whether dividend payment is affected by profitability, liquidity, leverage and firm size. This study uses logistic regression to analyse manufacturing companies, listed on Indonesia Stock Exchange. These manufacturing firms are selected as sample for 2013 to 2017 period. The result of this study showed that profitability and firm size has significantly associated with dividend payment, while liquidity and leverage has not significantly associated with dividend payment. It could help investors to consider firm asset tangibility and its effectiveness to earn profit while deciding to invest in a manufacturing company.
Abstrak. Penelitian ini bertujuan untuk menganalisis tahapan pengelolaan keuangan desa Permendagr... more Abstrak. Penelitian ini bertujuan untuk menganalisis tahapan pengelolaan keuangan desa Permendagri 113 Tahun 2014 dengan tahapan pengelolaan dana desa melalui aplikasi Siskeudes di Desa Banyuanyar Boyolali. Penelitian ini merupakan penelitian deskriptif kualitatif dengan melihat fenomena banyaknya kasus korupsi mengenai dana desa. Data diperoleh melalui wawancara dengan bukti dokumentasi. Teknik analisis kualitatif yang digunakan yaitu reduksi data, triangulasi, penyajian data dan penarikan kesimpulan. Hasil dan pembahasan penelitian ini menunjukkan bahwa tahapan pengelolaan keuangan desa Permendagri 113 Tahun 2014 dengan tahapan pengelolaan dana desa mulai dari tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban melalui aplikasi Siskeudes (Versi V1.2.RI.0.6) di Desa Banyuanyar Boyolali sudah sesuai. Namun terdapat sedikit perbedaan pada tahapan pertanggungjawaban tidak mengolah laporan pertanggungjawaban melalui aplikasi Siskeudes, namun peran Siskeude...
This research purpose to analyze the stages of village financial management according to Permenda... more This research purpose to analyze the stages of village financial management according to Permendagri 113 of 2014 with the stages of village fund management in the Banyuanyar Boyolali Village by using the application of Siskeudes. This research is a qualitative descriptive study. Data acquired by interviews and documentation. Qualitative analysis method used are data reduction, triangulation, data presentation and conclusion.The results and discussion of this research indicate that the stages of village financial management Permendagri 113 of 2014 with the stages of village funds management starting from the stages of planning, implementation, administration, reporting and accountability through the application of Siskeudes (Version V1.2.RI.0.6) in Banyuanyar is well implemented. Although there are differences in the implementation of accountability, that do not inputting process accountability reports by the application of Siskeudes, but only to complete the attachments needed as evidence in reporting accountability, but does not affect the process of village fund management Banyuanyar Application of Siskeudes can be monitoring of village financial management, seen from all input of village fund management in Banyuanyar by the application of Siskeudes online by information on place, time and date in real time and directly connected with Boyolali Regency server.
Accepted 30/06/2020 Abstract. This research aims to test whether dividend payment is affected by ... more Accepted 30/06/2020 Abstract. This research aims to test whether dividend payment is affected by profitability, liquidity, leverage and firm size. This study uses logistic regression to analyse manufacturing companies, listed on Indonesia Stock Exchange. These manufacturing firms are selected as sample for 2013 to 2017 period. The result of this study showed that profitability and firm size has significantly associated with dividend payment, while liquidity and leverage has not significantly associated with dividend payment. It could help investors to consider firm asset tangibility and its effectiveness to earn profit while deciding to invest in a manufacturing company.
Abstrak. Penelitian ini bertujuan untuk menganalisis tahapan pengelolaan keuangan desa Permendagr... more Abstrak. Penelitian ini bertujuan untuk menganalisis tahapan pengelolaan keuangan desa Permendagri 113 Tahun 2014 dengan tahapan pengelolaan dana desa melalui aplikasi Siskeudes di Desa Banyuanyar Boyolali. Penelitian ini merupakan penelitian deskriptif kualitatif dengan melihat fenomena banyaknya kasus korupsi mengenai dana desa. Data diperoleh melalui wawancara dengan bukti dokumentasi. Teknik analisis kualitatif yang digunakan yaitu reduksi data, triangulasi, penyajian data dan penarikan kesimpulan. Hasil dan pembahasan penelitian ini menunjukkan bahwa tahapan pengelolaan keuangan desa Permendagri 113 Tahun 2014 dengan tahapan pengelolaan dana desa mulai dari tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban melalui aplikasi Siskeudes (Versi V1.2.RI.0.6) di Desa Banyuanyar Boyolali sudah sesuai. Namun terdapat sedikit perbedaan pada tahapan pertanggungjawaban tidak mengolah laporan pertanggungjawaban melalui aplikasi Siskeudes, namun peran Siskeude...
This research purpose to analyze the stages of village financial management according to Permenda... more This research purpose to analyze the stages of village financial management according to Permendagri 113 of 2014 with the stages of village fund management in the Banyuanyar Boyolali Village by using the application of Siskeudes. This research is a qualitative descriptive study. Data acquired by interviews and documentation. Qualitative analysis method used are data reduction, triangulation, data presentation and conclusion.The results and discussion of this research indicate that the stages of village financial management Permendagri 113 of 2014 with the stages of village funds management starting from the stages of planning, implementation, administration, reporting and accountability through the application of Siskeudes (Version V1.2.RI.0.6) in Banyuanyar is well implemented. Although there are differences in the implementation of accountability, that do not inputting process accountability reports by the application of Siskeudes, but only to complete the attachments needed as evidence in reporting accountability, but does not affect the process of village fund management Banyuanyar Application of Siskeudes can be monitoring of village financial management, seen from all input of village fund management in Banyuanyar by the application of Siskeudes online by information on place, time and date in real time and directly connected with Boyolali Regency server.
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