ANALISIS PENGARUH LABA BERSIH, ARUS KAS DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2017-2019

ABSTRACTDividend policy is one of the important factors that must be considered by management to manage a company. This is because dividend policy has a significant effect on many parties, both the managed company itself, and other parties such as shareholders and creditors. This study aims to determine the effect of net income, cash flow and debt on dividend policy. Net income, cash flow and debt are used as independent variables. Dividend policy (DPR) as the dependent variable. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2019. A sample of 30 out of 44 populations mining company. The method used is descriptive statistics, normality test, multiple regression analysis, multicollinearity test, heterokedastisitas, test, autocorrelation test, F test, t test, coefficient of determination test (R2). The results showed simultaneously net income, cash flow and debt affect the dividend policy. Partially, net profit has an effect on dividend policy, cash flow has no effect on dividend policy, debt has an effect on dividend policy.  Keywords: Net income, cash flow, debt, dividends

Practices of determining dowry and pisuke prices in Lombok

The objective of this study is to comprehend and define the notion of accounting methods in establishing dowry and pisuke pricing among the residents of Kateng Village, located in the West Praya District of Central Lombok Regency. This study employs ethnomethodology, a research approach that utilizes analytical techniques such as indexicality, reflexivity, contextual action, and the presentation of common-sense knowledge regarding social systems. The research employs an interpretive paradigm as its underlying framework. This study employs original data acquired through interviews and observations. This study suggests that accounting processes for estimating dowry and pisuke prices are conducted using four methods: referencing prices, considering social strata, assessing social position, and evaluating personal qualities. These approaches hold significance as symbols of honor and commitment, self-worth, a representation of family values, and the unification of two families. The determination of dowry and pisuke pricing is associated with traditional accounting theory, the distinction between price setter and price taker, and the presence of bargaining, as observed in a market. The results of this study should be tailored to accommodate the talents of individuals. Put simply, women should thoroughly examine the background and socioeconomic status of their possible spouses