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All Journal Jurnal Akuntansi dan Keuangan (JAK) I-Com : Indonesian Community Journal
Harsono Edwin Puspita
Universitas Lampung
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Agency Cost Influence Toward Dividends Policy at Manufacturing Company Listed in IDX Hermawati Liya; Harsono Edwin Puspita
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.884 KB) | DOI: 10.23960/jak.v23i1.92

Abstract

Agency intereralation is a manager (agent) that is controlled by others with a contract of one or more shareholder. Manager has their own interest in decision making, but they also have a responsibality to maximize shareholder’s welfare. This conflict of interest always becomes a problem, that is agency problem. To solve this problem, will need some cost, namely agency cost that is related to dividens policy. The interelation between agency and shareholder is a new development to minimize agency cost. The research aims to prove the influence of agency cost towards dividends policy empirically. Dimention used to measure the agency cost is dispertion of ownership, managerial ownership, collateral assets, and debt policy, while dividens policy by dividen payout ratio. Sampling methode applied is purposive sampling, with financial report and company annual report as secondary data used. Sample used in this research is 27 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2012. Analyzing method used is multiple regression through SPSS ver.16. the outcome of this research is dispertion of ownership, managerial ownership, collateral assets, and debt policy significantly influence in dividens policy partially.
Literasi Keuangan dan Kelestarian Lingkungan melalui Bank Sampah Harsono Edwin Puspita; Nairobi; Ernie Hendrawaty; Agrianti Komalasari; Sri Suningsih
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.041 KB) | DOI: 10.33379/icom.v3i1.2244

Abstract

Permasalahan sampah telah menjadi sorotan beberapa negara terutama di Indonesia, terlebih sampah plastik yang dapat mencemari lingkungan. Fakultas Ekonomi dan Bisnis Universitas Lampung berkerjasama dengan PT. Pegadaian (Persero) mendukung kegiatan pengelolaan sampah di kelurahan Sukamenanti Baru, Kedaton Bandar Lampung. Adapun dukungan tersebut antara lain penyuluhan dan literasi keuangan serta kelestarian lingkungan melalui bank sampah. Bank sampah di kelurahan Sukamenanti Baru, Kedaton Bandar Lampung sudah berdiri selama 3 tahun namun belum berjalan dengan baik terutama terkait pengelolaan keuangan. Tujuan dari kegiatan ini antara lain mengedukasi masyarakat terkait cara pengelolaan keuangan di bank sampah agar lebih terkelola dengan baik, serta memotivasi masyarakat agar meningkatkan penghasilan antara lain dengan mengolah sampah menjadi tabungan emas. Peserta pelatihan berjumlah 30 orang. Hasil menunjukkan bahwa peserta antusias dan termotivasi untuk Kembali mengelola bank sampah yang selama ini terhenti karena masa pandemic covid-19 pada 2 tahun lalu, Dengan demikian, dampak kegiatan penyuluhan ini ialah meningkatnya motivasi masyarakat untuk mempersiapakan tabungan masa depan yang aman dan efektif dengan cara pengelolaan sampah di bank sampah. Kegiatan ini dapat menambah pengetahuan masyarakat terkait pengelolaan sampah secara berkelanjutan dan meningkatkan kesadaran untuk mewujudkan kelestarian lingkungan.
Co-Authors Agrianti Komalasari Ernie Hendrawaty Hermawati Liya Nairobi Sri Suningsih