Pengertian Dividen, Jenis Jenis serta Prosedur Pembagian Dividen

Summary

This video provides an insightful overview of dividends, including their definition, types, and distribution procedures. Annisa Nur Fitriani explains that dividends are profits distributed to shareholders, which can be in the form of cash, stock, property, or promissory notes. The video also discusses the legal framework governing dividends in Indonesia, particularly under the Limited Liability Company Law (2007). Key aspects like the conditions for dividend distribution, such as having positive retained earnings, and various dividend types like cash, stock, property, and liquidation dividends, are thoroughly explained, providing a comprehensive understanding for investors.

Takeaways

• 😀 Dividends are a share of a company's profit distributed to its shareholders.
• 😀 There are different types of dividends, including cash dividends, stock dividends, property dividends, dividend scrip, and liquidation dividends.
• 😀 Cash dividends are paid directly to shareholders, often a few times per year, and are taken from the company's retained earnings.
• 😀 Stock dividends involve the distribution of additional shares to shareholders, either in the form of ordinary or preferred stock.
• 😀 Property dividends are paid in assets other than cash, though this is rare and not preferred by most shareholders.
• 😀 Dividend scrip refers to a company's promise to pay dividends at a later time, often with interest, and is recorded as a liability on the balance sheet.
• 😀 Liquidation dividends occur when a company is being dissolved, and they represent the return of capital to shareholders, typically in the event of bankruptcy.
• 😀 Indonesian Law No. 40 of 2007 governs the distribution of dividends, ensuring that they are only paid if there are positive retained earnings.
• 😀 According to the law, a portion of the profits must be set aside for reserves before dividends can be paid to shareholders.
• 😀 The procedure for dividend distribution includes specific dates such as the announcement date, record date, ex-dividend date, and payment date.
• 😀 If dividends are not claimed within five years, they are moved to a special reserve, and after 10 years, they become the company's property.

Q & A

What is the definition of dividends according to the script?

Dividends are profits that are distributed to shareholders, typically in the form of cash or stock, as a portion of the company's earnings.

What are the main types of dividends mentioned in the script?

The main types of dividends discussed are cash dividends, stock dividends, property dividends, script dividends, and liquidation dividends.

How do cash dividends work?

Cash dividends are payments made by the company in cash, often distributed several times a year, and the funds come from the company's retained earnings.

What is the difference between common stock dividends and preferred stock dividends?

Common stock dividends are paid when a company earns a profit, while preferred stock dividends are fixed and paid in a set amount.

What are property dividends, and why are they rarely used?

Property dividends involve the company distributing assets other than cash, such as buildings, to shareholders. They are rare because they can be complex and are not preferred by shareholders.

What is the concept behind script dividends?

Script dividends are a form of payment where the company issues a promissory note stating it will pay dividends in the future. This creates a liability for the company, which may also accrue interest.

How do liquidation dividends differ from other dividend types?

Liquidation dividends are paid when a company is dissolving or going bankrupt, and they represent a return of capital to shareholders. They are only paid if the company still has assets after liabilities are settled.

What does the law say about dividend distribution in Indonesia?

According to the Indonesian Law No. 40 of 2007, dividends can only be distributed if the company has positive retained earnings, and they must follow the prescribed procedure, including setting aside a portion for reserves.

What is the significance of the date of record in dividend distribution?

The date of record is the day the company lists shareholders who are entitled to receive dividends. Only those on the record will receive the dividend payment.

What does the ex-dividend date mean?

The ex-dividend date is the first day when a shareholder no longer has the right to receive the upcoming dividend. It's typically set one business day before the record date.