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Abstract Micro, Small and Medium Enterprises (MSMEs) are a fundamental business pillar for the Indonesian economy. In MSMEs, capital is not the only problem that must be faced, but it must also be seen from the side of capital management to be considered so that business activities can run well and maximally. The problem found by researchers related to the Accounting Information System (AIS) in MSMEs is the decline in income in 2020 and 2021. One of the causes is the absence of correct accounting records. This study aims to determine the implementation of AIS in MSMEs and study the inhibiting aspects. The case study was conducted using descriptive qualitative research conducted at the Asira Food Store located in Wonomarto Village, North Kotabumi, North Lampung, Lampung. The result of this research is that Asira Food UMKM has not implemented an Accounting Information System.

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Ratio.