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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Manajemen dan Bisnis Jayakarta Jurnal Abdi Insani Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ekonomika Dan Bisnis Economica: Journal of Economic and Economic Education Jurnal Ekonomi dan Bisnis
sari, yosi puspita
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ENVIRONMENTAL PERFORMANCE AND CSR DISCLOSURE ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE Edriani, Devi; Sari, Yosi Puspita; Yeni, Fitri
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 1 (2024): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2024.v13.i1.8437

Abstract

This ponder points to analyze the affect of natural and corporate social obligation (CSR) as an interrelated variable of mechanical companies on corporate esteem through budgetary execution within the period 2017-2023. This investigation may be a quantitative inquire about covering 205 companies and could be a sampling strategy that points to test 22 companies. The comes about of this think about appear that natural execution contains a positive impact on monetary execution, whereas CSR divulgences have no impact on budgetary execution. Furthermore, natural execution has no impact on firm esteem, but CSR divulgence and money related execution have a positive and noteworthy impact on firm esteem. Subsequently, money related execution plays a part in intervening the relationship between natural execution and money related execution. In any case, monetary execution does not intervene the relationship between CSR and esteem acknowledgment.
PENGARUH KEPRIBADIAN DAN PENGETAHUAN KEUANGAN TERHADAP KEPUTUSAN BERINVESTASI PADA UMKM KOTA PADANG DENGAN PERILAKU KEUANGAN SEBAGAI VARIABEL INTERVENING Sari, Yosi Puspita; Putri, Della Asmaria; Pondrinal, Muhammad; Suryadi, Dodi
Jurnal Manajemen & Bisnis Jayakarta Vol 6 No 02 (2025): Vol. 06 No. 02 Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v6i02.323

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh kepribadian dan pengetahuan keuangan terhadap keputusan berinvestasi pada umkm kota padang dengan perilaku keuangan sebagai variabel intervening. Metode pengumpulan data melalui survei dan mengedarkan kuisioner, dengan sampel 100 responden. Metode analisis yang digunakan structural equation modeling menggunakan smart pls. Hasil penelitian yang didapatkan terdapat pengaruh yang signifikan kepribadian terhadap perilaku keuangan. Terdapat pengaruh yang signifikan pengetahuan keuamgan terhadap perilaku keuangan. Terdapat pengaruh yang signifikan kepribadian terhadap keputusan investasi. Terdapat pengaruh yang signifikan pengetahuan keuangan terhadap keputusan investasi. Terdapat pengaruh yang signifikan perilaku keuangan terhadap keputusan investasi. Perilaku keuangan memediasi pengaruh kepribadian terhadap keputusan investasi. Perilaku keuangan memediasi pengaruh pengetahuan keuangan terhadap keputusan investasi
Pengaruh Gaya Kepemimpinan Demokrasi dan Komitmen Organisasi terhadap Kinerja Pegawai dengan Empowerment sebagai Variabel Intervening di Kantor Imigrasi Kelas I TPI Padang Syarah, Annisa; Sari, Marta Widian; Sari, Yosi Puspita
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 2 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i2.1051

Abstract

This study aims to examine the effect of democratic leadership style and organizational commitment on employee performance with empowerment as an intervening variable at the Class I Immigration Office (Kantor Imigrasi Kelas I TPI) in Padang. The data collection method in this study was to use a questionnaire with a sample size of 75 respondents. Data analysis in this study used SmartPLS V3.0 with the SEM (structural equation modeling) analysis method. The results showed that (a) there is an insignificant positive effect of democratic leadership style on empowerment. (b) there is a significant positive effect of organizational commitment on empowerment. (c) there is an insignificant positive effect of democratic leadership style on employee performance. (d) there is a significant positive effect of organizational commitment on employee performance. (e) there is a significant positive effect of empowerment on employee performance. (f) there is an insignificant positive effect of democratic leadership style on employee performance through empowerment. (g) there is a significant positive effect of organizational commitment on employee performance through empowerment.
Company Size, Leverage, Bonus Mechanism and Tax Planning on Transfer Pricing With Profitabilias as Moderating Variables Pondrinal, Muhammad; Sari, Yosi Puspita; Putri, Della Asmaria
Jurnal Pajak dan Bisnis Vol 4 No 1 (2023): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i1.93

Abstract

Penelitian ini bertujuan untuk untuk melihat pengaruh Ukuran Perusahaan, Leverage, Mekanisme Bonus dan Tax Planning terhadap Transfer Pricing dengan Profitabilitas sebagai Variabel Moderasi pada perusahaan manufaktur yang terdafyar di Bursa Efek Indonesia Thun 2015-2019. Populasi yang digunakan pada penelitian ini adalah salah satu dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019 dengan jumlah populasi sebanyak 32 perusahaan dan sebagai sampel dengan observasi sebanyak 160 kali observasi. Data yang digunakan adalah laporan keuangan dan annual report tahun 2015-2019 serta diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis data pannel. Alat analisis yang digunakan adalah eviws-9. Hasil pengujian penelitian menunjukkan Ukuran Perusahaan secara parsial berpengaruh terhadap Transfer Pricing. Leverage secara parsial berpengaruh positif dan signifikan terhadap Transfer Pricing. Mekanisme Bonus secara tidak berpengaruh terhadap Transfer Pricing. Penulis menyarankan kepada perusahaan dan khususnya investor untuk memperhatikan risiko yang ada, hasil penelitian ini diharapkan mampu menjadi bahan pertimbangan dalam mengelola kinerja perusahaan dan memberikan informasi yang baik bagi investor.
PENGARUH BUDAYA ORGANISASI, IKLIM ORGANISASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT UMUM BKM PAINAN Putri, Della Asmaria; Sari, Yosi Puspita
Jurnal Manajemen & Bisnis Jayakarta Vol 6 No 01 (2024): Vol. 06 No. 01 Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v6i01.260

Abstract

Penelitian ini bertujuan untuk menguji pengaruh budaya organisasi, iklim organisasi, dan komitmen organisasi terhadap kinerja karyawan pada Rumah Sakit Umum BKM PAINAN dengan menggunakan data primer yang diperoleh dengan menyebarkan koesioner kepada 88 karyawan Rumah Sakit Umum BKM PAINAN . Dalam Penelitian ini menggunakan alat analisis Structrual Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa budaya organisasi dan komitmen organisasi terdapat pengaruh yang signifikan terhadap kinerja karyawan. sedangkan variabel iklim organisasi tidak berpengaruh signifikan terhadap kinerja karyawan, tetapi secara bersama-sama budaya organisasi, iklim organisasi, komitmen organisasi berpengaruh signifikan terhadap kinerja karyawan.
Pengaruh Struktur Aktiva Dan Likuiditas Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Sektor Industri Barang Konsumen Primer) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Nurhajjah, Afifah; Lusiana, Lusiana; Sari, Yosi Puspita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 2 (2025): Maret - April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i2.2661

Abstract

This study aims to determine the effect of Asset Structure and Liquidity on Capital Structure with Profitability as an Intervening Variable. The population used in this study is the (primary consumer goods industrial sector) manufacturing companies listed on the Indonesia Stock Exchange (IDX) year 2019-2023. The sampling technique used is purposive sampling and 30 companies were obtained as samples with 150 observations. The analysis method used is multiple linear regression analysis. The results of the study in equation 1 show that the asset structure affects profitability. While liquidity does not affect profitability. And for the results of the study from equation 2 liquidity and profitability affect the capital structure. While the asset structure does not affect the capital structure. For the profitability variable, it cannot mediate the effect of asset structure on capital structure. While the profitability variable can mediate the effect of liquidity on capital structure in primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023.
PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN putri, della asmaria; Sari, Yosi Puspita
Jurnal Manajemen & Bisnis Jayakarta Vol 7 No 01 (2025): Vol 7 No 01 (2025): Vol. 07 No. 01 Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v7i01.386

Abstract

This study aims to determine the extent of the influence of Relationship Marketing and Service Quality on Customer Loyalty, with Customer Satisfaction as an Intervening Variable, at Bank BRI Unit Painan. Data collection was carried out through a survey method by distributing questionnaires to 100 respondents. The data were analyzed using multiple linear regression and path analysis with the help of SPSS software. Based on the partial test (t-test) results, it was found that Relationship Marketing and Service Quality have a significant effect on Customer Satisfaction. Furthermore, Relationship Marketing, Service Quality, and Customer Satisfaction have a significant influence on Customer Loyalty. However, Customer Satisfaction does not act as a mediating variable between Relationship Marketing and Customer Loyalty. Meanwhile, Customer Satisfaction does mediate the relationship between Service Quality and Customer Loyalty. The contribution of the independent variables, namely Relationship Marketing and Service Quality, to the dependent variable Customer Satisfaction is 49.9%, while the remaining 51.1% is influenced by other factors not included in this study. Meanwhile, the contribution of Relationship Marketing, Service Quality, and Customer Satisfaction to Customer Loyalty is 24.0%, with the remaining 74.4% influenced by other variables beyond the scope of this research.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DENGAN SISTEM AKUNTANSI YANG AKURAT DAN TRANSPARAN PADA POKDARWIS (KELOMPOK SADAR WISATA) DI DESA WISATA TALUAK BUO Sari, Yosi Puspita; Muhammad Pondrinal
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2765

Abstract

This community service program was carried out to improve the financial management capacity of the Tourism Awareness Group (Pokdarwis) in Taluak Buo Tourism Village. Prior to the training, an initial survey showed that only about 30% of Pokdarwis members understood basic accounting principles, and only 25% were able to prepare simple financial reports. In addition, the existing financial recording system did not meet accurate and transparent standards, making it difficult to evaluate performance and provide accountability for funds. Through a participatory training program, participants received materials on basic accounting principles, transaction recording techniques, and the preparation of financial statements in accordance with established standards. The activities were conducted through interactive lectures, hands-on practice sessions, and intensive mentoring. Post-training evaluations showed a significant improvement, with 85% of participants understanding basic accounting concepts and 80% being able to prepare financial statements in a standardized and transparent format. Moreover, the Pokdarwis succeeded in producing financial reports for the current period that were more organized, complete, and accountable to all stakeholders. This program is expected to promote better financial governance, increase public trust, and support the sustainable management of Taluak Buo Tourism Village in the future.
Pengaruh Kepemilikan Manajerial dan Free Cash Flow Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Intervening Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Sumiarti, Marila; Yeni, Fitri; Sari, Yosi Puspita
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Januari-Juni 2025
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v3i2.1206

Abstract

Tujuan dari penelitian ini adalah untuk menguji seberapa besar pengaruh kepemilikan manajerial dan free cash flow terhadap nilai perusahaan dengan kebijakan deviden sebagai variabel intervening. Penelitian kuantitatif ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang dipublikasikan oleh BEI. Metode pengumpulan sampel dengan menggunakan purposive sampling, dengan jumlah sampel sebanyak 11 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode analisis yang digunakan adalah asumsi klasik dan analisis regresi linier berganda. Alat uji yang digunakan untuk mengolah data SPSS 26. Hasil penelitian menunjukan bahwa : 1) kepemilikan manajerial secara parsial tidak berpengaruh positif dan tidak signifikan terhadap kebijakan deviden, 2) free cash flow secara parsial berpengaruh negatif dan signifikan terhadap kebijakan deviden, 3) kebijakan deviden secara parsial tidak berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, 4) kepemilikan manajerial secara parsial tidak berpengaruh positif dan tidak signifikan terhadap nilai perusahaan , 5) free cash flow secara parsial berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, 6) kebijakan deviden tidak mampu memediasi pengaruh kepemilikan manajerial terhadap nilai perusahaan, 7) kebijakan deviden mampu memediasi pengaruh free cash flow terhadap nilai perusahaan.
Co-Authors Dodi Suryadi, Dodi Edriani, Devi Fitri Yeni, Fitri Lusiana Lusiana Muhammad Pondrinal Nurhajjah, Afifah Pondrinal, Muhammad Putri, Della Asmaria Sari, Marta Widian Sumiarti, Marila Syarah, Annisa