Abstract
This study aims to examine the development of the management of Lumajang Supermarkets Amanah Supermarkets, which was established in 2012 with its own capital and sell shares to the public as long as approximately seven can run well in the midst of business competition and can earn profits or profits stably, so as to divide dividends to shareholders. This research is a qualitative descriptive study. The data was obtained from the Lumajang Shirkah Amanah Self-Service report for the past three years. From the profits obtained, the management makes a policy of profit sharing through the General Meeting of Share Shares (GMS). The provisions include net profit before being distributed to shareholders, issued in advance by 25% for business development, 2.5% for managers, 2, 5% for organizations, 2.5% for infaq/ zakat syirkah, and 1% for shareholder shopping rewards. Dividend distribution policy is influenced by several factors, including corporate liquidity, profitability and is supported by earnings stability.
Highlights
Supermarkets Syirkah Amanah established in 2012 in the middle of the city of Lumajang
This study aims to examine the development of the management of Lumajang Supermarkets Amanah Supermarkets, which was established in 2012 with its own capital and sell shares to the public as long as approximately seven can run well in the midst of business competition and can earn profits or profits stably, so as to divide dividends to shareholders
The company will use the profits to be distributed to the owners as dividends and partly retained into retained earnings. Seen from this point of view, these two internal factors, the Lumajang Supermarkets of Lumajang Supermarkets are quite good liquidity and profitability so that it has a very positive effect on the policymakingpolicymaking of dividend distribution which is decided through the General Meeting of Shareholders (GMS)
Summary
Supermarkets Syirkah Amanah established in 2012 in the middle of the city of Lumajang. SupermarketSyirkah Amanah opens (sells) shares to the public. Shares sold are common Stock (Common Stock). With this common stock, if the company makes a profit, ordinary shareholders will get dividends at the end of the financial year. According to Umam and Sutanto (2017), shares are the right of a part of something to one's wealth. Shares are interpreted as proof of ownership of the capital of a company that gives rights to the holders of the company's assets
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