Aktivitas investasi adalah aktivitas yang memiliki beberapa risiko dan ketidakpastian yang seringkali sulit diprediksi oleh investor. Tujuan para investor menginvestasikan modalnya dalam bentuk saham adalah untuk mendapatkan penghasilan berupa dividen. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Likuiditas (Current Ratio) dan Ukuran Perusahaan terhadap Kebijakan Dividen Tunai, pengaruhnya secara langsung maupun tidak langsung melalui Profitabilitas (Return on Assets) sebagai Variabel Intervening pada perusahaan BEI High Dividend Index 20. The jangka waktu 5 tahun (2014-2018). Penelitian ini menggunakan metode kuantitatif dengan menggunakan The Path Analysis Model. Populasi dalam penelitian ini berjumlah 20 perusahaan dengan jumlah sampel 5 perusahaan. Jangka waktu 5 tahun dengan 25 data. Hasil pengujian menunjukkan likuiditas terhadap kebijakan dividen tunai dengan nilai t-statistik 2,118 <2,073. Ukuran perusahaan terhadap kebijakan dividen tunai dengan nilai t-statistik 1,351 <2,073. Likuiditas terhadap kebijakan dividen tunai melalui profitabilitas dengan nilai t-statistik 0,038 <2,073. Ukuran perusahaan terhadap kebijakan dividen tunai melalui profitabilitas dengan nilai t-statistik 0,002 <2,073. Kesimpulan dari penelitian ini likuiditas berpengaruh terhadap kebijakan dividen tunai. Ukuran Perusahaan tidak berpengaruh terhadap kebijakan dividen tunai. Profitabilitas tidak dapat meningkatkan pengaruh likuiditas terhadap kebijakan dividen tunai. Profitabilitas tidak dapat meningkatkan pengaruh ukuran perusahaan terhadap kebijakan dividen tunai.

This study aims to determine the effect of firm size, firm age and leverage on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period simultaneously and partially. The method used is a quantitative method that is intended for large data and in the form of numbers, including classical assumption test analysis and assumption test of data analysis with computer assistance through SPSS version 25 software. Based on the results of the t test (partial) the variables of firm size (X1) and earnings management (Y). The value of tcount > ttable (2,964 > 1,669) with a significance level of 0,004 (0,004 < 0,05). Company age (X2) and earnings management (Y) variables. The value of tcount < ttable (0.381 < 1.669). Leverage (X3) and earnings management (Y) variables. The value of tcount > ttable (2.509 > 1.669) with a significance level of 0.015 (0.015 < 0.05). Meanwhile, the results of the F test (simultaneous) of firm size (X1), firm age (X2) and leverage (X3) on earnings management (Y). The value of Fcount > Ftable (4.307 > 2.75) with a significance level of 0.008 (0.008 < 0.05). Based on the results of the study, firm size, firm age and leverage simultaneously have a significant effect on earnings management, partially firm size and leverage have a significant effect on earnings management, while firm age has no significant effect on earnings management

ABSTRAKPadi Inpari 32 merupakan jenis padi hasil persilangan dari Ciherang/IRBB64 yang dilepas pada tahun 2013, dengan SK Menteri Pertanian 4996/Ktps/SR.120/12/2013. Padi jenis ini memiliki umur 107 hari setelah disebar, membuat banyak petani tertarik untuk membudidayakannya. Penelitian ini bertujuan untuk mengetahui seberapa besar pendapatan dan seberapa besar nilai R/C ratio. Penelitian dilakukan pada bulan September-November 2020. Data yang dikumpulkan berupa data primer dan data sekunder. Populasi penelitian ini adalah seluruh petani yang menanam padi sawah Inpari 32. Hal ini dikarenakan padi Inpari 32 merupakan padi jenis baru yang belum pernah dibudidayakan di lokasi penelitian, sehingga jumlah petani yang membudidayakannya baru 2 orang. Oleh karena itu maka penentuan sampel dilakukan secara sensus/sampel jenuh. Besarnya pendapatan yang diperoleh seluruh petani di Kecamatan Kaubun Desa Cipta Graha adalah sebesar Rp. 16.424.471,11/ha/musim tanam dengan pendapatan rata-rata Rp8.212.235,56/ha dalam satu musim tanam. Nilai R/C Ratio yang diperoleh adalah 1,35, sehingga dapat dikatakan usahatani padi sawah menguntungkan dan dapat terus diusahakan atau dikembangkan ABSTRACTPaddy Inpari 32 is a type of paddy produced from a cross from Ciherang/IRBB64 which was released in 2013, with the Decree of the Minister of Agriculture 4996/Ktps/SR.120/12/2013. This type of paddy has a age of 107 days after spread, making many farmers interested in cultivating it. This study aims to determine how much income and how much the value of the R/C ratio. The research was conducted in September-November 2020. The data collected in the form of primary data and secondary data. The population of this study were all farmers who grew rice paddy Inpari 32. This is because Inpari 32 rice is a new type of rice that has never been cultivated in the research location, so the number of farmers who cultivate it is new 2 people. Because of that then the determination of the sample is carried out by census/saturated sample. The amount of income earned by all farmers in Kaubun Subdistrict, Cipta Graha Village is Rp. 16,424,471.11/ha/planting season with an average income of Rp.8,212,235.56/ha in one growing season. The R/C Ratio value obtained is 1.35, so it can be said that lowland rice farming is profitable and can continue to be cultivated or developed.

The objectives of this study were (1) to determine the social, economic, and environmental impacts of MSMEs Partners after using digital applications (2) to identify the effects of the utilization digital applications on the empowerment of MSMEs Partners. The sampling technique used saturated sampling, where all members of the MSMEs partners who had used digital applications in their business were used as samples in this research. The data analysis method was descriptive statistics with SPSS program, and SEM-PLS with the SmartPLS version 3.0 software. The results showed that the highest mean value of descriptive statistics was the economic impact with a value of 3.94 and a standard deviation of 0.70. It stated the utilization of digital applications has an economic impact on MSMEs Partners Community Development Officier PT. KPC. The variables (impact) of the utilization digital applications that have a significant effects on the empowerment of MSMEs Partners are economic impacts and social impacts, while environmental impacts do not have a significant effect on the empowerment of MSMEs Partners. Keywords: Digital Applications, Empowerment MSMEs, Partial Least Square.

This study aims to determine how the influence of dividend policy and debt policy to corporate value. This research was conducted at a manufacturing company listed in Indonesia Stock Exchange (BEI) period 2012-2016. Sampling using Puropsive Sampling. A total of 13 manufacturing companies listed on the BEI to be sampled in this study. Regression analysis used in this study to see the effect of independent variables on the dependent variable either together or individually. The analysis results show that during the period 2012-2016 both dividend policy and debt policy have no significant effect on corporate value