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PENGARUH DAYA TARIK WISATA, FASILITAS DAN AKSESIBILITAS TERHADAP KEPUTUSAN BERKUNJUNG DI OBJEK WISATA PANTAI AIR MANIS KOTA PADANG
Mike Kusuma Dewi;
Muhammad Rivandi;
Elsa Meirina
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 15 No 2 (2020): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta
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DOI: 10.37301/jmubh.v15i2.16895
The purpose of this study was to examine the effect of tourist attraction, facilities and accessibility on the decision to visit the Air Manis Beach Tourism Object in Padang City. Sampling was done by simple random sampling method, the sample in this study were 99 visitors of the city of Padang sweet water beach. The type of data in this study is cross sectional. The data collection technique in this study is the technique of collecting questionnaire methods. The application used to process data in the study was SPSS version 25. The results showed that tourist attraction had a positive influence on visiting decisions, facilities had a positive effect on visiting decisions and accessibility had a positive effect on visiting decisions at Air Manis Beach Tourism Object in Padang. This is evidenced by the results of the t test with a significance level of less than 0,05. For further research, add the number of variables and the amount of data so that the data ismore accurate.
PENGARUH PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SATRIA LESTARI MULTI
Muhammad Rivandi;
Gina Septiana
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 15 No 2 (2020): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta
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DOI: 10.37301/jmubh.v15i2.16896
The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2016 to December 2019. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Muhammad Rivandi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
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DOI: 10.25105/jipak.v16i1.6439
Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study is to obtain empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population is all high-profile companies listed on the IDX. The sample in this study were 42 companies with 120 sample selected by the purposive sampling method. The analysis method used is the panel regression method. Based on the hypothesis the results of the study show that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effect on CSR disclosure.
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Muhammad Rivandi;
Renil Septiano
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti
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DOI: 10.25105/jat.v8i1.7631
The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI SUMATERA BARAT TAHUN 2016 -2021
Muhammad Rivandi;
Yeyen Anggraini
Jurnal Inovasi Penelitian Vol 3 No 6: Nopember 2022
Publisher : Sekolah Tinggi Pariwisata Mataram
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DOI: 10.47492/jip.v3i6.2166
This study aims to see the effect of the influence of regional original income and capital expenditure on regional financial independence in districts/cities in the province of West Sumatra. This study has a population of 19 regencies and cities in the province of West Sumatra. This study uses the Total Sampling technique. The data used is secondary data obtained from www.djpk.kemenkeu.go.id. The method used in this study is multiple regression of panel data with the help of the E-Views 10 program. The results of this study indicate that the Regional Original Income variable has a significant positive effect on Regional Financial Independence partially. Then, the Capital Expenditure variable has a significant positive effect on Regional Financial Independence partially.
PENGARUH PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABLITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN
Muhammad Rivandi;
Fitra Oliyan
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta
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DOI: 10.37301/jkaa.v17i2.87
Profitability is an important element to assess the success of management in managing the company's fundamental financial performance. The purpose of this study is to see whether receivables turnover and sales growth have an effect on profitability. The population in this study is a Manufacturing Company in the Food and Beverage Sub-Sector. Company sample 11 companies selected by using purposive sampling method. Research method using panel regression. Based on the results of the study that accounts receivable turnover has a positive and significant effect on profitability and sales growth has no effect on profitability at the Food and Beverage Sub-Sector Manufacturing Company.
Pengaruh Pajak Bumi dan Bangunan (PBB) dan Bea perolehan Hak Atas Tanah dan Bangunan (BPHTB) Pada 19 Kota Dan Kabupaten Provinsi Sumatera Barat Pada Tahun 2018-2020
Ikbal Jauhari;
Muhammad Rivandi
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi
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DOI: 10.32503/akuntansi.v3i2.3063
Since the enactment of Law No. 29 Year 2009 on Regional Taxes and Retribution which was, PBB and BPHTB was turned into a regional government taxes. The purposes of this study were to determine the effects of PBB and BPHTB on regional taxes and the influence of both collections to the regional taxes of Sumatera Barat. Method of analysis used panel data regression analysis. The results showed that PBB and BPHTB have a positive and significant impact on Regional taxes of Sumatera Barat. This research was expected to give contribution as a problem solving related to PBB and BPHTB problem towards regional taxes and can be used as reference for further research. Keywords: PBB, BPHTB, and Regional Taxes
PENYUSUNAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI PADA KELOMPOK TANI PETERNAK LEBAH TRIGONA, KURANJI, PADANG
Muhammad Rivandi;
Annisa Annisa;
Sophan Sophian
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute
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Pengabdian masyarakat sebagai salah satu dari Tridarma Perguruan Tinggi menempati posisi yang strategis dalam membina dan mendidik masyarakat untuk meningkatkan kualitashidup masyarakat. Adapun wujud pembinaan tersebut yang dianggap paling realistis tidak lain, memberikan pembekalan melalui pelatihan keterampilan dan pendampingan yang dianggap berguna bagi khalayak masyarakat setempat. Pengabdian pada masyarakat ini bertujuan untuk memberikan wawasan pengetahuan tentang pencatatan pembukuan keuangan yang masih dilaksanakan secara manual. Bahkan masih ada beberapa pelaku usaha yang tidak melaksanakan pencatatan atau pembukuan kuangan secara tepat. Karena itulah dibutuhkan pemahaman yang tepat mengenai pencatatan dan pembukuan keuangan sehingga para pelaku usaha tersebut dapat menyusun laporan keuangan secara akuntansi dengan tepat dan benar. Program ini memiliki tiga tujuan jangka panjang berdasarkan dari beberapa bentuk pengabdian di atas yakni mewujudkan masyarakat yang kaya akan ilmu pengetahuan, masyarakat yang kuat dibidang finansial ekonomi dan masyarakat yang peduli akan lingkungan sekitarnya.
Belanja Daerah Dilihat Dari Aspek Dana Alokasi Umum, Dana Alokasi Khusus Dan Pendapatan Asli Daerah
Dina Cantika;
Muhammad Rivandi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG
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DOI: 10.58192/profit.v2i2.726
Belanja daerah adalah pengeluaran pemerintah daerah untuk membiayai kegiatan pembangunan daerah. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah. Populasi penelitian adalah 19 kabupaten dan kota di Provinsi Sumatera Barat, dengan sampel peneliti menggunakan teknik total sampling dengan tahun pengamatan 2018-2021. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Belanja Daerah di 19 Kabupaten dan Kota di Provinsi Sumatera Barat Tahun 2018-2021.
FINANCIAL PERFORMANCE VIEWED FROM THE CAPITAL STRUCTURE AND FIRM SIZE IN THE LQ45 COMPANY
Mia Marselia;
Muhammad Rivandi
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 3 No. 1 (2023): Article Research Volume 3 Issue 1, May 2023
Publisher : LLDIKTI Wilayah 1 Sumatera Utara
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DOI: 10.54076/juket.v3i1.348
The company's financial performance is a picture of the economic results that can be achieved by the company at a certain time through the company's activities. This study aims to determine the effect of Capital Structure using the Debt to Asset Ratio (DAR) calculation, and Firm Size using the Ln Total Assets calculation on the company's Financial Performance as measured by Return on Assets (ROA). The population in this study were LQ45 companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021 which were selected using the purposive sampling method and 21 LQ45 companies were obtained in 4 years so that 84 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that capital structure and Firm Size have a negative effect on financial performance