Analisis Perbandingan Devidend Payout Ratio (DPR) Terhadap Pt Gudang Garam Tbk Dan Pt Hanjaya Mandala Sampoerna Tbk

Authors

  • Ilman Safi’ah Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
  • M. Rimawan Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
  • Puji Muniarty Sekolah Tinggi Ilmu Ekonomi (STIE) Bima

DOI:

https://doi.org/10.30640/inisiatif.v2i4.1680

Keywords:

performance, Comparison of Dividend Payout Ratio (DPR), Human Resources Development

Abstract

According to (Mangkunegara, 2015), performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Similarly, (Sedarmayanti, 2011), says that performance is the result of a worker's work through the management process in the organization as a whole. Furthermore, (Fahmi, 2016) states that performance is the results obtained from organizations that have profit-oriented and non-profit-oriented characteristics that are produced within a certain time. To achieve the vision and mission of an organization or agency, the importance of supervising regional administration, as well as the need for human resources who have good performance, it is necessary to improve employee performance by developing human resources because the availability of human resources is the main factor that influences the achievement of professional performance. , to achieve this, organizations or agencies are required to provide quality human resources so that in carrying out their main tasks and functions achieve optimal and useful results, efforts must be made to involve their employees in education and training.

                According to (Krismiyati, 2017) Human Resource Development is an effort to improve the knowledge, abilities, attitudes of members, organizations, and provide career paths that are supported by organizational flexibility in achieving goals. According to (Budiarti, 2018), human resource development is an effort to improve the technical, theoretical, conceptual and moral abilities of employees in accordance with the needs of the job or position through education and training.

References

Daengs, G. S. A., Istanti, E., Negoro, R. M. B. K., & Sanusi, R. (2020). The Aftermath of Management Action on Competitive Advantage Through Proccess Attributes at Food and Beverage Industries Export Import in Perak Harbor of Surabaya. International Journal Of Criminology and Sociologi, 9, 1418–1425

Enny Istanti1), Bramastyo Kusumo2), I. N. (2020). IMPLEMENTASI HARGA, KUALITAS PELAYANAN DAN PEMBELIAN BERULANG PADA PENJUALAN PRODUK GAMIS AFIFATHIN. Ekonomika 45, 8(1), 1–10

Febiyanti, T. I., & Anwar, M. (2022). Pengaruh Profitabilitas terhadap Nilai Perusahaan Dengan Kebijakan Dividen sebagai Variabel Moderasi terhadap Perusahaan Properti dan Real Estate. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(6), 1784–1794. https://doi.org/10.47467/alkharaj.v4i6.1090

Hariyanti, & Pangestuti. (2021). Pengaruh Profitabilitas, Leverage, Likuiditas, Collateralizable Assets, Dan Growth In Net Assets Terhadap Kebijakan Dividen Dengan Firm Size, Firm Age, Dan Board Size Sebagai Variabel Kontrol (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa. Diponegoro Journal of Management, 10(3), 1–15.

Hermanto, A., & Ibrahim, I. D. K. (2020). Analisis Pengaruh Return on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER) dan Dividend Payout Ratio (DPR) terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018. Target : Jurnal Manajemen Bisnis, 2(2), 179–194. https://doi.org/10.30812/target.v2i2.960

Ilyas, M., & Hertati, L. (2022). Pengaruh Profitabilitas, Leverage, Struktur Modal Dan Kebijakan Dividen Terhadap Nilai Perusahaan Era Pandemi Covid-19. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 11(2), 190–205.

Indrayani, A. W., Wijayanti, A., & Samrotun, Y. C. (2020). Pengaruh Likuiditas, Profitabilitas dan Devidend Payout Ratio terhadap Harga Saham pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode 2015-2018. Ekonomis: Journal of Economics and Business, 4(1), 216. https://doi.org/10.33087/ekonomis.v4i1.89

Iwa Soemantri, Asep et al. 2020. Entrepreneurship Orientation Strategy, Market

Orientation And Its Effect On Business Performance In MSMEs. Jurnal EKSPEKTRA

Unitomo Vol. IV No. 1, Hal. 1-10.

Khaerunnisa, K., Qomari, N., & Kusairi, H. (2021). Analisis Pengaruh Rasio Keuangan terhadap Dividend Payout Ratio pada Perusahaan Food And Baverange yang Terdaftar di BEI. EkoBis : Jurnal Ekonomi & Bisnis, 1(April), 166–176.

Larasati, W. F., & Siswanti, T. (2022). PENGARUH LOAN TO DEPOSIT RATIO(LDR), DEBT TO EQUITY RATIO(DER), DAN GROWTHTERHADAP DIVIDEND PAYOUT RATIO(DPR) (Studi kasus pada industri perbankan yang terdaftar di BEI tahun 2016-2020). Jurnal Ilmiah Mahasiswa Akuntansi, 2(2), 67–78.

Nuristiqamah, & Aprianti, K. (2022). Analisis Perbandingan Devidend Payout Ratio (Dpr) Dan Earning Per Share (Eps) Antara Pt. Indocement Tunggal Prakarsa Tbk. 5(1), 17–25. http://jurnal.stiekma.ac.id/index.php/JAMIN

Siagian, A. O., Asrini, & Wijoyo, H. (2022). Pengaruh Ukuran Perusahaan, Akuntansi Lingkungan, Profitabilitas, Leverage, Kebijakan Dividen, Dan Likuiditas Terhadap Nilai Perusahaan. Jurnal IKRAITH-EKONOMIKA, 5(2)(https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/issue/view/97), 67–76.

Suardana, I. K., Endiana, I. D. M., & Arizona, I. P. E. (2020). Pengaruh Profitabilitas, Kebijakan Utang, Kebijakan Dividen, Keputusan Investasi, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Kharisma, 2(2), 137–155. http://e-journal.unmas.ac.id/index.php/kharisma/article/view/975/845

Zainuddin, Z., Andaresta Mananohas, O., & Akindutire, O. R. (2020). The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy. The Indonesian Journal of Accounting Research, 23(03), 411–428. https://doi.org/10.33312/ijar.483

Downloads

Published

2023-10-02

How to Cite

Ilman Safi’ah, M. Rimawan, & Puji Muniarty. (2023). Analisis Perbandingan Devidend Payout Ratio (DPR) Terhadap Pt Gudang Garam Tbk Dan Pt Hanjaya Mandala Sampoerna Tbk. Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 2(4), 515–527. https://doi.org/10.30640/inisiatif.v2i4.1680