bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Pendapatan Asli Daerah dan Belanja Pembangunan terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Jawa Timur
Authors: Yasin Muhammad
Published: September 2021

Economic growth is a change in the economic process in a country in a sustainable direction for the better in a certain period. Economic growth can also be interpreted as a process of increasing the production capacity of an economy that is realized in the form of an increase in national income. PAD-Free Variables (X1) Measured using: (1) Taxes, (2) Non-taxation, Development Expenditures (X2) Measured using: (1 ) Development, (2) Growth. Economic Growth Variable (Y) Measured using: (1) Efficiency ratio, (2) Effectiveness Ratio, (3) Independence ratio, (4) Ratio of economic growth activity.This means that if the income of the region will also cause an increase in economic growth achievements. which is very flexible in terms of utilization causes the regions to be more flexible in planning the allocation of expenditure budgets for development activities in accordance with their economic agenda which includes the development of basic facilities and infrastructure that play a role in supporting optimal economic growth.

Keywords: PAD, Development Expenditure, Economic Growth
Analisis Perkembangan Indeks Harga Konsumen di Kota Medan
Authors: Wulandari Sari , Habra Muhammad Dani
Published: September 2021

The Consumer Price Index (CPI) is one of the important economic indicators that can provide information about the development of prices of goods and services (commodities) paid by consumers or the public especially the city community. This study aims to analyze the Development of the Consumer Price Index in Medan City. The benefits of this research are a description of the fluctuations in commodity prices for basic needs of the community at the level of consumers or retail traders. This type of research is descriptive qualitative. The subject in this study is the Central Statistics Agency and the object in this study is the Consumer Price Index through seven groups of household expenditure in 2018-2019. The results showed that the development of price indices in Medan City tends to fluctuate from seven types of household expenditure groups. During the January-December 2019 period the highest inflation of the seven types of expenditure was foodstuffs.

Keywords: Consumer Price Index, Inflation Rate
Harga Saham Sebelum dan Sesudah Stock Split
Authors: Harahap Junita Putri Rajana , Nasution Murni Dahlena
Published: September 2021

The stock split causes the stock price to be cheaper so that it will attract potential investors to buy the stock. This research was conducted to determine when it is time for a company to do a stock split, information available on the capital market can be used by investors for consideration before investors make a decision to invest in shares. The study aims to determine the changes that occur in stock prices before and after the stock split policy by the company. The research method used in this research is event study research with a quantitative approach. This study examines how significant the stock price difference is after a stock split policy. The sample used in this study were all companies that carried out the 2016-2018 stock split policy. The results of research on companies that become samples have shown that the average stock price before the announcement of the stock split policy has no significant difference with the average stock price after the announcement of the stock split policy

Keywords : Stock Price, Stock Split
Implementasi Quality Function Deployment untuk Meningkatkan Kualitas Jasa Pendidikan di Universitas Islam Riau
Authors: Suyadi Suyadi , Nurjannah Hafidzah
Published: September 2021

Competition in higher education institutions requires that these universities must be able to compete with other universities, especially in terms of education services. Where services should be maximized in satisfying students so that our tertiary institutions can be the first choice for students who will continue their studies. The purpose of this study is to find out what attributes are needs and expectations needed by students so that students feel satisfied with the services provided by the university. The population in this study were all active students of the Islamic University of Riau, while the sample selection was performed using Simple Random Sampling techniques of 398 students. The techniques in analyzing the data used are, Kano Model and QFD. The results showed there were 27 attributes, there were 2 answers contained in the canoe model category, including 25 attributes included in the one-dimensional category and 2 attributes included in the attractive category. The quality is still unsatisfactory seen from the calculation of the value of GAP which has 21 negative gap values. From 27 quality attributes, there are 7 priority attributes that need to be improved and there are 10 technical responses that must be improved to meet student satisfaction.

Keywords : Quality Function Deployment and Quality of Education Service
Faktor-Faktor yang Mempengaruhi Produktivitas Karyawan Pada CV Timur Jaya Pekanbaru
Authors: Purwati Astri Ayu
Published: September 2021

Human resource management aims to utilize, develop, research, human resources and existing natural resources so that they can be managed effectively and efficiently. This study aims to obtain empirical evidence about the effect of Motivation, Participatory Leadership, and Work Safety on employee Productivity at CV Timur Jaya Pekanbaru. The method used is multiple linear regression analysis. with a sample of 43 respondents from CV Timur Jaya Pekanbaru employees. From the results of the study, it was shown that Motivation had a positive and significant effect on employee productivity, while Participatory Leadership and Work Safety did not significantly influence employee productivity at CV Timur Jaya Pekanbaru.

Keywords : Motivation, Parcipatory Leadership, Work Safety, amd Productivity
Dampak Pengumuman Hasil Pemilu Presiden Republik Indonesia Tahun 2019 Terhadap Saham Indeks Idx30
Authors: Usman Sarah , Kurnia Devid Anggra , Sudarwadi Dirarini
Published: September 2021

This research examines the impact of the President and vice-Presidential 2019-2024 period election results against shares in the IDX30 index. The research aims to see the difference in the average trading volume activity shares between before and after the announcement. This research uses quantitative approaches with a comparative problem. The sample are all company shares included in the IDX30, actively traded and do not take corporate action at the time before and after the announcement of the President and Vice President. This research will compare the average trading volume acivity between before and after the announcement of the recapitulation results. Statistical testing is the Kolmogorov-Smirnov test, followed by a different test, the Paired Sample T-Test analysis test, the Wilcoxon Signed Rank analysis test. The result of the Wilcoxon signed rank test is 0.01 <0.05, which means the different trading volume activity is significant, the average is decrease. Investors are expected to consider buying shares after the announcement. This means that political events, namely the announcement of the recapitulation of the election of President and Vice President for the 2019-2024 period, affect the trading volume activity in the IDX30 index. For this reason, investors may consider buying shares after the announcement.

Keywords: Political Event, Trading Volume Activity
Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?
Authors: Lestari Dwi Indah , Vadila Merta Noer
Published: September 2021

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements.

Keywords : Sustainability Report, Companies’ size, Financial Performance
Analisis Efisiensi Pada Rencana Pengadaan dan Pengelolaan Gedung Menggunakan Metode Life Cycle Costing
Authors: Winartama Aditia Setia , Saputra Acwin Hendra
Published: September 2021

Politeknik Keuangan Negara STAN (PKN STAN) dalam merencanakan sumber daya yang dibutuhkan termasuk rencana pengadaan barang dan jasa perlu membuat perhitungan analisis mengenai pengadaan tersebut dengan tool yang komprehensif. Penelitian ini bertujuan untuk mensimulasikan proses perencanaan pengadaan barang/jasa juga dengan mempertimbangkan berbagai opsi pengadaan atas barang/jasa khususnya gedung yang dibutuhkan tersebut. Metode Life Cycle Cost (LCC) digunakan untuk melakukan penilaian atas biaya yang harus dikeluarkan dalam rencana pengadaan gedung PKN STAN. Dari hasil simulasi pengadaan gedung baru 8 lantai dengan luas bangunan 15.436 m2 disimpulkan bahwa bahwa alternatif pengadaan yang paling efisien adalah pengadaan gedung dengan nilai sesuai anggaran sebesar Rp163.074.565.498,00 dengan rencana pemeliharaan yang dilakukan secara in-house dengan biaya per tahun sebesar Rp491.503.208,00, estimasi biaya listrik sebesar Rp857.720.184,00 dan dilakukan pemanfaatan atas gedung tersebut yang menghasikan eatimasi pendapatan sebesar Rp189.400.657,00 per tahun dan pada akhir masa manfaat dilakukan penghapusan aset dengan biaya sebesar Rp689.777.500,00.

Kata Kunci: Pengadaan Barang dan Jasa, Perencanaan Gedung, Life Cycle Costing
Analisa Expected Monetary Value Produksi Kapal Ikan Fiberglass Menggunakan Metode Decision Tree
Authors: Romadhoni Romadhoni , Nurhasanah Nurhasanah
Published: September 2021

To make decisions in the production of fiberglass vessels in traditional shipyards in Bengkalis Regency, it is necessary to carry out economic calculations using the Expected Monetary Value (EMV) method related to the production of fiberglass ships and wooden ships using the decision tree method. This is done to determine the chances of the producers succeeding or not with the development of fiberglass ship products, then some forecasting will be conducted on various possibilities that will occur. These possibilities will be formulated with a decision tree model so that producers will be able to decide whether the fiberglass ship product can be continued or only continue by running the old product, which is producing wooden ships. The results of this modeling can later become a reference for producers to look for further solutions if it turns out that after modeling new product results, the fiberglass ship has a greater chance of failure compared to its chances of success. Based on the results of modeling using the decision tree model, it is expected that the opportunity for producers to succeed with their new products, namely fiberglass ships, will be obtained.

Keywords: EMV, Fiberglass, Decision Tree, economic
Serapan Tenaga Kerja Pada Budidaya Ikan Patin dalam Kolam di Kabupaten Banjar, Kalimantan Selatan
Authors: Febrianty Irma
Published: September 2021

The difference in pond area owned by catfish cultivators will result in differences in pond management so that the wider the pond, the more manpower needed and the worker specifications required by the cultivators. The purpose of this research is to see the labor absorption in catfish culture in ponds, as well as the labor value according to the specifications of the type of work required. The data analysis method uses descriptive analysis for the amount of labor absorbed and Oppurtunity cost, namely what benefits the workforce gets in working in catfish farming. Labor absorption in catfish farming in ponds for large scale businesses requires permanent labor to maintain the pond. as many as 4 people and harvest labor also requires as many as 8 - 9 people. Medium-scale businesses require 1-3 permanent workers and 5-7 panensian workers, while small scale businesses do not require permanent workers to maintain the pond because they are guarded by themselves and require 5-6 harvest workers. The value of the labor resources absorbed in catfish culture in the pond is Rp. 436,608,000.00.

Keywords: Labor, Cultivation, Catfish.
Pengaruh Brand Awareness, Brand Image dan Brand Loyalty Terhadap Brand Equity Pada Pengguna Produk Nike di Kabupaten Tangerang
Authors: Yacub Rudi
Published: September 2021

The sports industry has a very large potential income and is followed by the enthusiasm of the community to exercise, which is an opportunity for entrepreneurs in the sports equipment industry. The objectives of this study are: First, to explore the effects of brand awareness on brand equity. Second, to explore the effect of brand image on brand equity. Third, explore brand loyalty to brand equity. The data collection method is convenience sampling. The research sample was collected from 160 respondents, who use Nike products in Tangerang Regency. The data analysis technique used in this study is multiple regression analysis through the Statistical Package for the Social Science computer program version 18. The results are: (1) brand awareness has a positive impact on brand equity; (2) brand image has a positive impact on brand equity; (3) Brand loyalty is the main impact on brand equity

Keywords : Brand Awarness, Brand Image, Brand Loyalty, Brand Equity
Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan
Authors: Putra Benta Palantama , Hidayah Retno Ulfayatun
Published: September 2021

In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed.

Keywords : Financial Performance, Regional Expansion,
Analisis Partisipasi Masyarakat dalam Pembangunan Infrastruktur Jalan pada Program PNPM
Authors: Yunita Herma , Yanti Dwi
Published: September 2021

Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose of this study was to determine community participation in the development of road infrastructure through the PNPM Program in Kelurahan Ponorogo, Lubuklinggau Utara District II. This research is a survey research. The type of data used is primary data obtained from questionnaires, interviews, observations, documentation with the number of respondents 7 neighborhood units (RT) where to be taken are 2 KSM (self-help groups) in 2 RTs in Ponorogo Kelurahan, namely RT 1 and RT 2. The total population of the two Rt is 178 households. The sampling method used was purposive sampling by 50%, so the number of samples to be taken was as many as 89 people. Data analysis methods used are descriptive analysis and qualitative analysis. The results of this study indicate that (1) Participation of the community in the form of mind Ponorogo Village has been going very well, with a percentage of 86.6%. (2) The participation of workers by the community in the construction of road infrastructure is 77.5% with a good category. (3) Community participation in the form of expertise is 55.1% with a fairly good category, (4) Community participation in the form of goods is carried out voluntarily by 100% with a very good category (5) Participation in community money Ponorogo Kelurahan is basically non-existent, however more manifested in the form of consumption, such as providing coffee water, tea water and snacks during mutual assistance in the construction of infrastructure roads through the PNPM Program.

Keywords: Community Participation, Road Infrastructure Development, PNPM, Village Ponorogo
Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
Authors: Simorangkir Enda Noviyanti , Prajoggi Teguh Hakim , Enzelina Enzelina , Hasugian Edo , Desy Desy
Published: September 2021

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research.

Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere
Authors: Goo Emilianus Eo Kutu , Dince Maria Nona , Obon Walter , Samosir Magdalena , Rangga Yoseph Darius Purnama
Published: September 2021

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly.

Keywords: Accounting Information Systems, Cash Receipts
Faktor-Faktor Yang Mempengaruhi Kepuasan Kerja Karyawan PT. Trimegah Cipta Mandiri
Authors: Amandin Amandin
Published: September 2021

Job satisfaction reflects a person's feelings about his job. The purpose of this study was to determine the factors that affect employee job satisfaction at PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District. The factors in question are the variables of leadership and motivation. This type of research is a survey research with a descriptive quantitative approach. The population is all employees of PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District, the sample was taken 56 people, with a random sampling technique with a saturated sample method. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the research object. Data analysis techniques include: instrument testing consisting of validity and reliability tests, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, multiple linear regression tests and hypothesis testing consisting of the F test, the coefficient of determination test and the t test. The results of the research for the determination test showed an R Square of 0.803. This shows that the leadership and motivation variables simultaneously have an influence of 0.803 or 82.4% on job satisfaction, while the remaining 19.7% is the influence of (aspects) or other factors not included in the study, for example training variables, performance etc. While the correlation value (R) = 0.789. This shows that the variables of leadership and motivation have a very strong correlation to Job Satisfaction.

Keywords: Leadership, Motivation and Job Satisfaction
Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi
Authors: Maulidin Moch Yusuf Guntara , Indrawan Andri , Sudarma Ade
Published: September 2021

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study.

Keywords: Break Even Point, Profit Planning
Sistem Penilaian Prestasi Kerja pada PT. Bank Negara Indonesia (Persero) Tbk Kantor Cabang Syari'ah Pekanbaru, Riau
Authors: Rusby Zulkifli , Arif Muhammad , Hidayatullah Ahmad
Published: September 2021

Performance appraisal is a work achieved by a person in carrying out the tasks assigned to him based on skill, experience and sincerity as well as time. In this study the authors wanted to know the job performance evaluation system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office by focusing on 5 (five) research variables, and in this study can be seen as follows: (1) Achievement of Achievement, based on the results of processed and data analysis of respondents' answers obtained 71, 61%. (2) Building Trust, based on the results of the processed and data analysis of respondents' answers obtained 70.31%. (3) Focus on Customers, based on the results of processed and data analysis of respondents' answers obtained 69.27%. (4) Orientation on Quality, based on the results of the processed and data analysis of respondents' answers obtained 75.78%. (5) Cooperation, based on the results of the processed and data analysis of respondents' answers obtained 68.35%. And in this study it can be seen that the performance appraisal system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office has almost reached the effective level or can be said to be "quite effective" because it is in the range of 56-76%. This can be seen from the final results of data processing of several indicators of the existing variables of only 71.06%. From the results of the questionnaire that has been analyzed.

Keywords: Assessment System, Job Performance, Islamic Banks
Pengaruh Profitabilitas, Likuiditas dan Struktur Aktiva Terhadap Struktur Modal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2017
Authors: Oktaviana Oki , Tampubolon Jawida NR , Purnasari Nina , Safitri Jihan , Manao Nario Afandi PW
Published: September 2021

It is an enterprise that seeks to convert or distribute raw materials, into half-finished products and into marketable products, and has the sale value of company management capabilities to increase corporate operations that is vital to the increase in corporate profits. The study aims to discover and understand the impact of profitability (ROA), liquidity (CR), and the structure of capital on manufacturing companies registered in the Indonesian stock exchange the 2015-2017 period. Research samples number 70 of the manufacturing companies, determined by sampling methods. The type of data used is the secondary data of a company's finance report 2015-2017. In research, this analysis technique used by means of linear regression analysis using tests and testing based on results suggests that profitability has little effect and no significance to the structure of capital, liquidity has a negative and significant impact on capital structure, and activation structures have no effect and no significance to the structure of capital. Based on the results of this study, it simultaneously proves that independent variables of profitability, liquidity and structure of assets do not affect the dependent variables of capital structures.

Keywords :  profitability, liquidity, activation structure and capital structure
Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia
Authors: Andriani Fitri , Meilani Rindi , Pardede Chandra Evendi , Ginting Wenny Anggeresia
Published: September 2021

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018,  Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research.

Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange
Analisis Stres Kerja Terhadap Kinerja Karyawan Pada CV. Kujang Marinas Utama Sukabumi
Authors: Komalasari Mike , Mulia Z Faizal , Danial Deni Muhammad
Published: September 2021

Sumber daya manusia bagian terpenting dalam sebuah perusahaan, sehingga jika kurang sumber daya manusia maka segala sesuatu yang telah di targetkan perusahaan tidak akan terlaksana dengan baik. Tujuan penelitian ini yaitu untuk mengetahui dan memahami analisis stres kerja terhadap kinerja karyawan pada CV. Kujang Marinas Utama Sukabumi. Metode penelitian ini menggunakan metode deskriftif dan asosiatif serta menggunakan pendekatan kuantitatif. Sumber data yang digunakan dengan cara wawancara dan menyebar kuesioner sebagai alat untuk memperoleh data. Sampel yang digunakan 80 responden. Hasil penelitian menunjukkan terdapat pengaruh yang positif dan signifikan pada analisis stres kerja terhadap kinerja karyawan.

Kata Kunci : Stres Kerja; Kinerja Karyawan
Pengaruh Ukuran Perusahaan, Kebijakan Hutang, Profitabilitas, Likuiditas Terhadap Kebijakan Dividen pada Perusahaan Wholesale/Retail di Bursa Efek Indonesia
Authors: Setiawan Angeline , Purba Liyi Sumira , Sinaga Annisa Nauli , Estenia Sherly
Published: September 2021

The purpose of this study was to examine and analyze how the influence of Company Size, Debt Policy, Profitability, Liquidity Against Dividend Policy in Wholesale / Retail Companies Listed on the Indonesia Stock Exchange Period 2015-2019. The research method uses quantitative and descriptive approaches. The population in this study is the overall number of Wholesale / Retail sector companies listed on the Indonesia Stock Exchange, amounting to 63 companies. The sample of this study were 11 companies with a purposive sampling method. The data analysis technique is multiple linear regression analysis. Partially shows that profitability has a positive and significant effect on dividend policy on Wholesale / Retail companies listed on the Indonesia Stock Exchange in the 2015-2019 period. While Company Size, Debt Policy, Liquidity have no effect and are not significant on dividend policy at Wholesale / Retail companies listed on the Indonesia Stock Exchange for the period of 2015-2019. And simultaneously Company Size, Debt Policy, Profitability, Liquidity have significant and significant effect on dividend policy on Wholesale / Retail companies listed on the Indonesia Stock Exchange for the period of 2015-2019. The magnitude of the coefficient of determination is 29.2% while the remaining 70.8% dividend policy is explained by other variables not examined in this study. The conclusion of this study is that partially only profitability has a positive and significant effect on dividend policy on Wholesale / Retail companies listed on the Indonesia Stock Exchange in the period 2015-2019.

Keywords: Company Size, Debt Policy, Profitability, Liquidity, and Dividend Policy
Pengaruh Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45
Authors: Wulandari Bayu , Irwanto Irwanto
Published: September 2021

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset.

Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi, dan Akuntabilitas Publik terhadap Kinerja Manajerial
Authors: Suryani Febdwi , Pujiono Pujiono
Published: September 2021

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668.

Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.
Pengaruh Program "Yuk Nabung Saham" Terhadap Minat Investasi Pada Kelompok UKM di Kota Prabumulih Sumatera Selatan
Authors: Harahap Zakaria
Published: September 2021

Let's Save Stocks Against Investment Interest in SMEs Group in Prabumulih City, South Sumatra. The purpose of this study is to analyze the impact of the "Yuk Nabung Saham" program on investment interest in the SME group in Prabumulih City, South Sumatra. The research method used in this study using a survey method. By collecting primary data and secondary data. The selection of the research location was determined deliberately (purposive sampling) then the data obtained would be analyzed using the T test with simple linear regression. The population selection in this study was the UKM group in Prabumulih as many as 5,436 UKM, the method of determining the sample used was purposive sampling with the consideration of respondents who were influencers / deciders, with sampling using the Slovin Umar formula (2013), so the sample to be used in this study is as many as 98 respondents representing a randomly selected population. The results show that the value of the correlation coefficient and the coefficient of determination can be used to determine the proportion of the independent variables (X) in explaining the Y variable.The correlation coefficient of 0.827 indicates that there is a strong and unidirectional influence between saving stocks and investment interest in the Prabumulih City UKM group. . The coefficient of determination is 0.827 or 82.7%, the variation of saving stocks, which can explain the investment interest variable, while the remaining 13.7% is explained by other variables not examined in this study.

Keywords: Saving Stocks and Investment Interest
Modal Sosial dan Inovasi Terhadap Kinerja Bisnis UMKM
Authors: Hadi Syukri , Purwati Astri Ayu
Published: September 2021

Banyak faktor yang dapat mempengaruhi peningkatan kinerja bisnis suatu usaha. Modal merupakan salah satu faktor yang sangat penting dalam menjalankan roda usaha.Namun,tidak semua modal yang diperlukan berupa modal material.Modal sosial merupakan modal yang sangat berpengaruh dalam dunia bisnis.Semakin luas modal sosial yang dimiliki maka akan meningkatkan kinerja usaha.Selain faktor modal sosial,inovasi juga menjadi salah satu faktor peningkatan perkembangan usaha.Inovasi diperlukan dalam menciptakan ide-ide baru yang dibutuhkan dalam mempertahankan roda usaha.Penciptaan inovasi dapat berupa inovasi terhadap produk,proses,pasar serta inovasi organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh modal sosial dan inovasi terhadap Kinerja bisnis UMKM. Penelitian ini menggunakan variabel independen yaitu modal sosial dan inovasi sedangkan variabel dependen yaitu Kineja Bisnis.Sampel penelitian ini adalah pelaku usaha percetakan yang berlokasi di jalan Pangeran Hidayat Pekanbaru. Dan metode penarikan sample menggunakan teknik sensus artinya semua pelaku UMKM percetakan yang berada di jalan Pangeran Hidayat Pekanbaru menjadi sampel yang dikumpulkan melalui kuesioner dengan jumlah 60 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa modal sosial dan inovasi secara parsial berpengaruh terhadap kinerja bisnis UMKM.

Keywords: Modal Sosial,Inovasi, Kinerja Bisnis UMKM
Pengaruh Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbagan Terhadap Kinerja Keuangan
Authors: Sari Novita , Nainggolan Benny Rojeston Marnaek , Purba Rosma Ariyanti , Saragih Taruli Br , Banjarnahor Wahy
Published: September 2021

The target of this inspection is to investigate the impact of Regional Capital Expenditures and Original Revenues and Balancing Funds on Financial Performance in North Sumatra Province. The technique used in this examination is by obtaining saturated sampling. This examination uses as many samples of 33 districts/cities was used and data were analyzed using the annual financial report (Annual Report) in North Sumatra for the period 2014-2017, which was found through the website www.bps.go.id. This examination wears a model the method of Multiple Linear Regression. Test classic assumptions and hypotheses using the F test and T-test with the SPSS program. The results show capital expenditure, original regional income, and balanced funds that were relevant to financial performance in North Sumatra Province in 2014-2017. Partially, Capital Expenditures and Regional Original Revenue has a relevant impact on Financial Performance. While the Balancing Fund has no significant impact on Financial Performance in North Sumatra Province in 2014-2017. 

Keywords: Capital Expenditures, Local Own Revenues, Balance Funds, Financial Performance.
Inovasi, Angka Kelahiran Perusahaan Serta Pengaruh Moderasi Aplikasi Paten
Authors: Setiawan Onny , Okalesa Okalesa , Rahman Sarli , Putri Ienne Yoseria
Published: September 2021

ABSTRACT

Innovation is the foundation of a company's life. The purpose of this study is to understand the effect of innovation on the birth rate of enterprises by using macro data in a country. Data on the birth rate of a company is used to see the effectiveness of a country's innovation in increasing the number of entrepreneurs in its country. The results showed that of the 16 OECD member countries that became the study sample it was found that the innovation activities undertaken by these countries, especially R&D activities, were not proven to be effective and applicable in creating new businesses. Meanwhile, the patent application only helps in terms of changing the direction of its influence, which was negative to positive initially, but not proven statistically significant.    

Keyword : Innovation, R&D Expenditure, Number of Patent Applications, Birth Rate of Enterprises, OECD.
Potensi Pasar Modern Syariah dalam Pengembangan Ekonomi Masyarakat Kota Pekanbaru
Authors: Arif Muhammad , Zulfa Marina , Purwati Astri Ayu
Published: September 2021

Perkembangan teknologi saat ini sangat berpengaruh bagi kehidupan sehari-hari masyarakat baik dari segi perekonomian, sosial maupun gaya hidup. Pasar modern syariah hadir adalah salah satunya untuk menjawab dari perubahan gaya hidup masyarakat di perkotaan. Tujuan penelitian ini untuk mengetahui potensi pasar modern syariah dan mengetahui strategi yang paling tepat pasar modern syariah dalam mengembangkan ekonomi masyarakat Pekanbaru. Data didapatkan dengan menyebarkan kuisioner kepada 384 orang responden. Teknik analisis data menggunakan analisis SWOT dilanjutkan dengan membuat matriks IFAS dan EFAS. Analisis strategi prioritas menggunakan Quantitative Strategy Planning Matrix (QSPM). Dari hasil analisis SWOT diketahui bahwa kekuatan lebih dominan daripada kelemahan dan peluang lebih dominan daripada ancaman. Dari hasil matriks IFAS diketahui bahwa terdapat nilai total yang lebih besar pengaruhnya dibandingkan dengan nilai matriks EFAS. Berdasarkan matriks IFAS dan EFAS dapat dikatakan bahwa Potensi Pasar Modern Syariah dalam Pengembangan Ekonomi Masyarakat Kota Pekanbaru masih berkembang dengan“baik” dan memerlukan inovasi yang kreatif. rdasarkan analisis QSPM, strategi prioritas pertama yang harus dilakukan adalah Meningkatkan kinerja system manajemen pasar modern Syariah, laporan keuangan terbuka dan pembinaan sumberdaya manusia. Strategi prioritas kedua adalah Melakukan terobosan baru dalam penjualan dengan membuat aplikasi online untuk pasar Syariah modern.

Kata Kunci : Pasar Modern Syariah, SWOT, IFAS dan EFAS, QSPM.
Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018
Authors: Suharti Suharti , Anton Anton , Irawati Irawati
Published: September 2021

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value.

Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
Strategi Pengelolaan Wisata Syariah Kota Pekanbaru
Authors: Alfani Mufti Hasan , Nuraini Putri , Arif Muhammad , Maulana Ag
Published: September 2021

The legacy of the Malay kingdom of Riau has become a valuable historical site as one of the areas of the Islamic kingdom which has become a current sharia tourist destination. The purpose of this study was to determine the management strategy of the Riau Province An-Nur Grand Mosque, the Ar-Rahman Grand Mosque in Pekanbaru City, and the Senapelan Grand Mosque in Pekanbaru City as religious tourism destinations in Pekanbaru City. The techniques used in data collection are observation, interviews, documentation, and analyzing books related to research. The data analysis used was an interactive analysis model. The results of this study illustrate that 1. The implementation of planning in Islamic tourism in Pekanbaru City through the formation of the board 2. The implementation of the organization that has been formed by the management in managing the mosque as a religious tourism destination based on the main task and schedule made as a form of board coordination 3. Implementation of the movement has followed training and comparative studies of mosque administrators as religious tourism and providing salaries or wages to administrators 4. Controlling Implementation of Sharia Tourism management in Pekanbaru City is included in asset instruments under government control and supervision as the Pekanbaru City Grand Mosque 5. Marketing through promotion has been implemented with several types of online and print media. 6. Financial implementation is carried out with a system of transparency and accountability based on predetermined standards. 7. Operational implementation of activities that have been carried out routine mosques such as prayer 5 times, majlis taklim, tabligh akbar and other religious activities 8. The application of R & D from the development of mosques as religious tourism destinations in Pekanbaru City received attention from the local government as a Raya and Paripurna mosque that has budget and expenditure on the running of mosque activities in the religious activity program in Pekanbaru City 9. Implementation of the Information System Mosque has been carried out in the information system on the management of religious tourism at the Great Mosque of An-Nur, Riau Province.

Keywords: Strategy, Management, Sharia Tourism
Analisis Pengaruh Tingkat Pendidikan, Angkatan Kerja dan Pengeluaran Pemerintah Terhadap PDRB di Provinsi Sumatera Selatan
Authors: Fahlewi Riza , Amri Riki Chairul , Sari Adesy Mayang
Published: September 2021

Economic growth measures the performance of an economy's development from one period to the next. The research objective was to analyze the effect of education level, labor force and government expenditures on GRDP in South Sumatera Province. The data used was secondary data from Revenue Office of Financial Management and Regional Assets and Central Bureau of Statistics (BPS) South Sumatera Province for 6 years (2013-2018). It was concluded that the variables of education has not significant effect on GRDP, while labor force, government expenditureshas significant effect on GRDP. The quantity of labor force contributes to economic growth and increased government expenditures should be balanced with the success of development in various sectors and fields.

Keywords:  GRDP, Education, Labor Force, Government Expenditures