Dividend policy is a crucial decision for companies, balancing shareholder interests in receiving dividends with the company's need for reinvestment. The size of dividends paid out, known as the Dividend Payout Ratio (DPR), affects both shareholder decisions and company finances. The key to a successful dividend policy is finding a balance between current dividends and future growth to maximize stock prices. Profitability is the main factor determining a company's ability to pay dividends. Ultimately, the return on equity is a leading indicator of the dividend payout ratio for stocks listed on the Jakarta Islamic Index.