ABSTRACT
The capital market is a means for companies that sell their shares to the public (go public) to get the funds needed to finance and develop their business. Dividend policy is related to the determination of revenue sharing (Earning) between the use of income to be paid to shareholders as dividends or to be used in the company. This aims of research to investigate the effect of growth, profitability, liquidity, leverage, and company size on dividends with business risk as a moderating variable. This study uses companies listed on the LQ-45 Index during 2013-2017 as subjects. The results showed that the company's growth, profitability, leverage, and firm size simultaneously affected the dividend, while partially, only the company's growth, profitability, and leverage affected the dividend. Business risk moderates the influence of company growth, profitability, and laverage on dividends.

ABSTRACT
This study aims to obtain a detailed understanding of the management of zakat as the original regional income in the Aceh Government's Baitul Mal Aceh. This study also describes how the pattern and proportion of zakat receipts and zakat distribution to the program/priority activities, and aims to identify what factors support and hinder the realization of effective and efficient zakat management. Furthermore, to find out the planning and supervision of zakat management in the Baitul Mal. This research is a qualitative descriptive study, data collection techniques in the form of interviews, observation and documentation which are then analyzed using interactive data analysis methods, then to ensure the validity of the data used triangulation techniques. The results of the study indicate that the mechanism for the management of zakat funds carried out by the Government of Aceh has proceeded accordingly. Planning and budgeting, implementation, monitoring and evaluation activities and zakat technically and administratively have been carried out in accordance with the provisions. The pattern and proportion of program allocation activities are in accordance with the purpose of zakat funds. The effectiveness of the management of good zakat funds needs to be accompanied by clear regulations or rules as well as binding as a need to realize accountability in the management of zakat funds.

ABSTRACT
The goal of research is to analyze the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure. Secondary data from research is obtained from the Budget Realization Report (LRA) of 23 Districts/cities in Aceh Province for the period 2011-2015. This research is a quantitative research with multiple regression analysis method using the SPSS program to examine the effect of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds on Capital Expenditures either partially or simultaneously. The results showed that simultaneously PAD, DAU, and DAK had a significant positive effect on capital expenditure. Partially Regional Original Revenue, General Allocation Funds, and Special Allocation Funds have a positive influence on Capital Expenditure.