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Profitabilitas Memediasi Pengaruh Alokasi Pajak Antar Periode, Persistensi Laba, Terhadap Kualitas Laba Riri Mayliza; Afriyeni Afriyeni; Nanda Suryadi; Arie Yusnelly
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3648

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh alokasi pajak antar periode, persistensi laba terhadap kualitas laba dengan profitabilitas sebagai pemediasi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Data penelitian merupakan data sekunder yang diperoleh dari BEI periode 2019-2021. Sampel dalam penelitian ini sebanyak 34 perusahaan yang diambil dengan menggunakan metode Purposive Sampling. Analisis data dalam penelitian ini menggunakan analisis regresi dengan bantuan Smart Pls. Hasil penelitian menunjukkan bahwa alokasi pajak antar periode, persistensi laba tidak berpengaruh terhadap kualitas laba. Untuk hasil pengujian mediasi melalui analisis pengaruh tidak langsung (indirect effect) ditemukan bahwa variabel intervening (profitabilitas) tidak mampu memediasi pengaruh variabel independen (alokasi pajak antar periode, persistensi laba, terhadap variabel dependen (kualitas laba).
Literasi Tata Kelola Keuangan Berbasis Aplikasi “Si APIK’ Pada UMKM Di Kota Padang Riri Mayliza; Aminar Sutra Dewi; Lidya Martha
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 4 No. 2 (2024): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v5i1.731

Abstract

Permasalahan yang dihadapi para pelaku UMKM adalah kurangnya pengetahuan mengenai proses pencatatan transaksi digital di era  teknologi yang terus berkembang. Para pelaku UMKM perlu memahami pencatatan transaksi keuangan berbasis aplikasi ini  karena berkaitan dengan perkembangan saat ini dan dapat mengatasi permasalahan sulitnya pencatatan transaksi keuangan bagi para pelaku UMKM.Kegiatan ini membantu agar melalui pelatihan ini, UMKM dapat memahami dan mengetahui tentang pelaporan keuangan, proses pelaporan keuangan, aplikasi pelaporan keuangan digital dan proses pelaporan keuangan menggunakan aplikasi “si Apik”.Hal ini dibuktikan dengan meningkatnya pemahaman mahasiswa terhadap alur pelaporan keuangan saat menggunakan aplikasi “Si Apik” setelah pelatihan.
Motivation, Compensation And Discipline On Employee Performance At The Population And Civil Records Office (Disdukcapil) Padang City M. Iqbal Jafri; Riri Mayliza
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 1 (2024): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i1.1158

Abstract

This research aims to determine the influence of motivation, compensation and discipline on employee performance at the Padang City Population and Civil Registry Service (Disdukcapil). This type of research is quantitative research. The sample consisted of 75 employees of the Padang City Population and Civil Registry Service (Disdukcapil) using total sampling. The data analysis used is multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of the research show that the motivation and compensation variables partially have a positive and significant effect on employee performance at the Padang City Population and Civil Registry Service (Disdukcapil). Meanwhile, the discipline variable partially has no effect on employee performance at the Padang City Population and Civil Registry Service (Disdukcapil).
Pengaruh Self Efficacy dan Lingkungan Kerja Terhadap Kinerja Pegawai di Dinas Komunikasi dan Informatika Kabupaten Pesisir Selatan Tiara Mesriyani; Riri Mayliza
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i1.275

Abstract

This research aims: 1. To prove and analyze the effect of Self Efficacy on Employee Performance at Dinas Komunikasi dan Informatika Kabupaten Pesisir Selatan; 2. To prove and analyze the effect of the Work Environment on Employee Performance at Dinas Komunikasi dan informatika Kabupaten Pesisir Selatan. The method used in this research is quantitative method. The sample in this study were 34 respondents with the sampling technique used was total sampling. The data analysis technique starts based on the research instrument test, classical assumption test, multiple linear regression, and hypothesis testing. This study shows the results: 1. Self efficacy has a positive and significant effect on employee performance; 2. Work environment has no significant effect on employee performance.
Pengaruh Kompensasi dan Stres Kerja Terhadap Kinerja Pegawai pada Kantor Dinas Pekerjaan Umum Kabupaten Pasaman Riri Mayliza; Oki Saputra
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2332

Abstract

Human resources are one of the supporting elements of an organization, which can be interpreted as humans who work as humans who work within an organization, as a driving force in achieving its goals. Humans who have competence are assets and function as vital non-material capital in the organization. There are two reasons why human resources influence the efficiency and effectiveness of organizations, designing and producing goods and services, monitoring quality, marketing products, allocating financial resources and determining all organizational goals and strategies. This research uses quantitative analysis using the SPSS program. Based on the results of testing the first hypothesis, it was found that the compensation variable had a positive and significant effect on employee performance at the Pasaman Regency Public Works Office. So in this research the first hypothesis (H1) is accepted. Based on the results of testing the second hypothesis (H2), it was found that the work stress variable had a positive and significant effect on employee performance at the Pasaman Regency Public Works Office. So, in this research the second hypothesis (H2) is accepted. Compensation (X1) has a positive and significant effect on employee performance at the Pasaman Regency Public Works Office, so the conclusion is that the first hypothesis is accepted. Job stress (X2) has a positive and significant effect on employee performance at the Pasaman Regency Public Works Office, so the conclusion is that the second hypothesis is accepted.
Effect of Profitability, Liquidity and Earning Management on Stock Return in IDX Companies Mayliza, Riri; Putra, Waldino
UPI YPTK Journal of Business and Economics Vol. 9 No. 2 (2024): May 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i2.261

Abstract

This study aims to determine whether profitability, liquidity and earnings management can be used to predict the stock return of manufacturing companies listed in Indonesia Stock Exchange. Samples were obtaines randomly on companies listed in Indonesia Stock Exchange as many as 100 companies with over 5-year study period from 2018 to 2022 year. The data used are secondary data from financial statements or annual reports from 2014 to 2018 year. The results showed that the profitability is partially a significant negative effect on Return Shares. Liquidity partially no significant effect on stock returns. Earnings management partially no significant effect on stock returns. and leverage no significant effect on stock returns. Profitability, liquidity, earnings management, and leverage simultaneously have a significant effect on stock returns.
The Influence Of Career Development And Work Stress On Employee Performance At The Employee Of The Service Of Population And Civil Registration (Disdukcapil) In Padang City Feni Feni; Riri Mayliza
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i2.1422

Abstract

This study aims to determine the effect of career development and work stress on employee performance at the Office of Population and Civil Registry (Disdukcapil) Padang City. This type of research is quantitative research. The sample consisted of 75 employees of the Padang City Population and Civil Registry Service (Disdukcapil) using total sampling. Data analysis used is multiple linear regression analysis, classical assumption test, and hypothesis testing. The results showed that career development and job stress variables partially had a positive and significant effect on employee performance at the Padang City Population and Civil Registry Service (Disdukcapil) employees.
The Influence Of Third Party Funds And Capital Adequacy On The Financial Performance Of Banking Companies Listed On The IDX In 2018-2022 Desti, Firli Maya; Mayliza, Riri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4429

Abstract

Financial performance is a financial report that shows the financial condition of a company, which is used as material for the company to consider whether the company's financial condition is good or bad, so that further action can be taken and the public can assess the smooth running of the company. The purpose of this study was to determine the effect of third party funds and capital adequacy of banking companies on the financial performance of companies listed on the IDX. The analysis method used by researchers is the panel data regression analysis method and purposive sampling technique, and the data used is the financial statement data of manufacturing companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX). For the period 2018-2022 Based on hypothesis testing, the research results show that third party funds have a negative and insignificant effect on financial performance, while capital adequacy has a positive and significant effect on bank financial performance.
The Effect of Pelayanan Quality on Public Satisfaction at Barung-Barung Balantai Mayliza, Riri; Alba, Fegi Jeans
Bina Bangsa International Journal of Business and Management Vol. 3 No. 2 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i2.61

Abstract

This study aims to examine the effect of physical evidence, reliability, responsiveness, assurance, and empathy on community satisfaction at the wali nagari barung-barung balantai office. This type of research is quantitative, the research process emphasizes the measurement of objective results using statistical analysis. The population in this study is the Barung Barung Balantai community. The total population is 2,853 people. The sampling technique used is purposive sampling which is based on certain criteria, namely the people who perform services at the wali nagari barung-barung balantai office, while the number of samples is 78 people obtained by classifying the community. The data analysis technique used multiple linear regression using the SPSS version 21.00 program. The results of this study indicate that physical evidence, reliability, responsiveness, assurance, and empathy for community satisfaction have a positive and significant effect on community satisfaction at the wali nagari barung-barung balantai office
Influence of Leadership Style and Cultural Organization on Employee Performance in the Personnel and Human Resources Development Agency of Agam District Mayliza, Riri; Putra, Kasih Ade
Bina Bangsa International Journal of Business and Management Vol. 3 No. 2 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i2.63

Abstract

One of the most important assets owned by a company is human resources because it has an influence on the survival of the company. Employees in a company should be provided with a comfortable working environtment to produce optimal performance. Leadership style is a pattern, method and expertise used by an organizational leader in acting, conveying and socializing to influence, direct, support and control other individuals or subordinates to perform a task in order to reach an agreement. Organizational culture is a comprehensive affirmation that is recognized by members of the organization in system of shared meaning. This study aims to determine the effect of leadership style and organizational culture on employee performance at Badan Kepegawaian dan Pembangunan Pembangunan Human Resources   Kabupatan Agam. Population in this study were 35 respondents who is also a sample of the entire population at the Agam District Civil Service and Human Resource Development Agency. Studies using multiple regression analysis. The results of this study indicate leadership style and organizational culture have a positive significant impact on employee performance