The Model of Dividend Management Mechanism to Provide Relevant Information Systems from Crude Oil Products & Profit Sharing Funds of Plantations

To reduce fiscal inequality, Government Regulation No. 38/2023 concerning Oil Palm Plantation Revenue Sharing Funds (DBH) has been stipulated. DBH is part of the transfer to regions based on a certain percentage of the APBN and certain performance, which is distributed to producing regions. The urgency of this study is to provide relevant information on the pattern of results of Oil Dividend Management in Padang Lawas Regency and its impact on PAD related to the issuance of Government Regulation Number 38 of 2023 concerning Oil Palm Plantation Revenue Sharing Funds and increasing economic growth in Padang Lawas Regency, Indonesia. The objectives of this study are (1) to analyze the pattern of results of Oil Dividend Management in Oil companies operating in Padang Lawas Regency (2) to find out and analyze Plantation Revenue Sharing Funds based on Government Regulation Number 38 of 2023 (3) to find out the feasibility of IRR, NPV, Payback Period and ROA in the establishment of Perumda Padang Lawas Regency. To analyze, a business feasibility analysis was carried out including IRR, NPV, Payback Period and ROA. Development of Padang Lawas Petroleum Mining Company with a decrease in selling price benefits, after the calculation of financial analysis shows NPV of IDR. 47,524,668,145, IRRR 84% and BCR 4.9665530854. These figures indicate that the project study In Padang Lawas District On The Establishment Of PERUMDA is Feasible.