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Pengaruh Likuiditas, Profitabilitas, dan Leverage terhadap Kebijakan Dividen pada Perusahaan LQ45 Kaswanti, Ferna; Mayliza, Riri
ARZUSIN Vol 5 No 3 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i3.5699

Abstract

This research is motivated by the inconsistent findings of previous studies regarding the factors that influence dividend policy, particularly in companies listed in the LQ45 index on the Indonesia Stock Exchange. The purpose of this study is to examine the effect of liquidity, profitability, and leverage on dividend policy in LQ45 companies during the 2019–2023 period. This study employs a quantitative approach using purposive sampling, resulting in 24 companies selected as samples with a total of 108 observations. The data were obtained from the companies’ financial statements, and the variables used include the current ratio, return on equity, debt to asset ratio, and debt to equity ratio. Data analysis was conducted using panel data regression with the help of the Eviews 12 software. The results indicate that liquidity has no significant effect on dividend policy. Meanwhile, profitability (Return on Equity) and leverage (Debt to Asset Ratio and Debt to Equity Ratio) have a positive and significant effect on dividend policy. These findings suggest that companies with high profitability and a sound capital structure tend to be more capable of distributing dividends to shareholders. This study has implications for investors in evaluating financial indicators before making investment decisions and serves as a reference for future research related to dividend policy in the Indonesian capital market.
Pengaruh Konflik Peran dan Stress Kerja Terhadap Kinerja Perawat pada RSU Bunda Padang Riri Mayliza; Gusvi Eldini
Journal of Management and Social Sciences Vol. 3 No. 3 (2024): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i3.1443

Abstract

Human resource management (HR) is a method of managing human resources in an organization so that it is able to achieve the organization's goals optimally through developing human resources themselves. Based on the results of testing the first hypothesis, it was found that the motivation variable had a positive and significant effect on nurses at RSU Bunda Padang. So, in this study the first hypothesis (H1) was accepted. Based on the results of testing the second hypothesis, it was found that the Job Stress variable had a positive and significant effect on nurses at RSU Bunda Padang. So, in this study the second hypothesis (H2) was accepted. Role Conflict partially has a positive and significant effect on employee performance at RSU Bunda Padang. Thus, it can be concluded that if role conflict among employees increases, nurse performance will decrease. Job Stress partially has a negative but not significant effect on the performance of nurses at RSU Bunda Padang. Thus it can be concluded that if work stress increases it will not affect employee performance. Role Conflict, Multiple role work stress simultaneously has a positive and significant effect on Nurse Performance at RSU Bunda Padang. Thus it can be concluded that if Role Conflict, Job Stress and Performance increase together, then the performance of nurses will increase.
Bagaimana Kinerja Keuangan Perusahaan Dipengaruhi Oleh Struktur Modal Dan Total Asset Turnover Pada Perusahaan Manufaktur Yang Terdaftar di BEI? Utari, Bilgi; Martha, Lidya; Afriyeni, Afriyeni; Dewi, Aminar Sutra; Mayliza, Riri
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7129

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal (DER) dan total asset turnover pada kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2023. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia akhir Tahun 2023. Dari populasi sebanyak 218 perusahaan yang terdaftar di Bursa Efek Indonesia diperoleh 36 perusahaan sebagai sampel dengan periode pengamatan selama tujuh tahun (2017-2023). Data dianalisis dengan menggunakan regresi data panel dengan bantuan program Eviews12. Berdasarkan hasil analisis data disimpulkan bahwa struktur modal (DER) tidak berpengaruh signifikan pada kinerja keuangan perusahaan dan Total asset turnover berpengaruh positif dan signifikan pada kinerja keuangan perusahaan.
Inovasi Pembukuan Digital UMKM: Implementasi Aplikasi Accurate dalam Meningkatkan Kualitas Laporan Keuangan Usaha Pandai Sikek Dewi, Aminar Sutra; Mayliza, Riri; Martha, Lidya; Fitriadi, Yohan; Suryadi, Nanda
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 7 No. 1 (2026): 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.v7i1.1973

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Nagari Pandai Sikek masih menghadapi keterbatasan dalam pengelolaan pembukuan keuangan, khususnya dalam penyusunan laporan keuangan yang transparan dan akuntabel. Permasalahan utama yang dihadapi adalah rendahnya literasi akuntansi serta penggunaan sistem pembukuan manual yang belum terstandarisasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan pelaku UMKM melalui penerapan digitalisasi pembukuan menggunakan aplikasi Accurate sebagai solusi pencatatan keuangan berbasis teknologi. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan UMKM, pelatihan penggunaan aplikasi Accurate, pendampingan penyusunan laporan keuangan, serta evaluasi hasil implementasi. Kegiatan ini melibatkan pelaku UMKM secara partisipatif agar mampu mengoperasikan aplikasi secara mandiri dalam aktivitas usaha sehari-hari. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pencatatan transaksi keuangan, kemudahan dalam penyusunan laporan laba rugi dan neraca, serta meningkatnya transparansi laporan keuangan usaha. Selain itu, digitalisasi pembukuan membantu pelaku UMKM dalam pengambilan keputusan usaha yang lebih berbasis data. Kegiatan ini diharapkan dapat mendorong keberlanjutan pengelolaan keuangan UMKM serta meningkatkan daya saing usaha secara berkelanjutan.
LITERATURE REVIEW DISCLOSURE CORPORATE SOCIAL RESPONSIBILITY (CSR) OFIN ASSESSING COMPANY PERFORMANCE Riri Mayliza
International Journal on Economics, Finance and Sustainable Development Vol. 3 No. 5 (2021): IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v3i5.1906

Abstract

Companies in carrying out business activities in the implementation process, of course, will be related to social responsibility towards the environment. CSR, which should have been in the voluntary domain, is now being brought into the mandatory domain. In addressing this, companies must be able to translate CSR in a logical framework to provide benefits for sustainable company performance. This study is a literature study from various empirical studies on corporate social responsibility and corporate performance. The results of this literature indicate that the results of the impact of company activities on the environment on the wider community, which are implemented with good governance, are a necessity for companies to be able to run their business. Which if it can be done properly through a CSR program that can meet community expectations of its existence, it will have a good impact on company performance
Pengaruh Social Media Marketing, Kualitas Produk, dan Kepercayaan Pelanggan terhadap Minat Beli pada CV. Kuliner Makmur Sejahtera Kota Padang Dela Safitri; Riri Mayliza
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9352

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Social Media Marketing, kualitas produk, dan kepercayaan pelanggan terhadap minat beli konsumen pada CV. Kuliner Makmur Sejahtera Kota Padang dengan brand produk Katuju Indonesia. Penelitian ini dilatarbelakangi oleh meningkatnya persaingan UMKM kuliner di era digital yang menuntut pelaku usaha untuk mampu membangun minat beli konsumen melalui strategi pemasaran yang efektif, kualitas produk yang baik, dan tingkat kepercayaan pelanggan yang tinggi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah masyarakat yang mengetahui produk Katuju Indonesia, baik konsumen maupun calon konsumen. Sampel penelitian berjumlah 120 responden yang ditentukan menggunakan rumus Hair et al. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert secara online dan offline. Analisis data dilakukan menggunakan SPSS melalui uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa Social Media Marketing tidak berpengaruh signifikan terhadap minat beli dengan nilai signifikansi sebesar 0,794 > 0,05. Sementara itu, kualitas produk berpengaruh positif dan signifikan terhadap minat beli dengan nilai signifikansi 0,030 < 0,05. Kepercayaan pelanggan juga berpengaruh positif dan signifikan terhadap minat beli dengan nilai signifikansi 0,000 < 0,05 serta menjadi variabel yang paling dominan memengaruhi minat beli konsumen. Nilai koefisien determinasi (R²) sebesar 0,581 menunjukkan bahwa ketiga variabel mampu menjelaskan minat beli sebesar 58,1%, sedangkan sisanya dipengaruhi oleh variabel lain di luar penelitian.
Profitabilitas dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Riri Mayliza; Dini Sri Dahyana
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.6101

Abstract

This study is motivated by the gap in understanding regarding the influence of profitability and company growth on firm value in Indonesia’s banking sector, particularly during the 2019–2023 period. The objective is to examine the effect of profitability and company growth on firm value among banks listed on the Indonesia Stock Exchange (Bursa Efek Indonesia or BEI). A quantitative approach was employed using multiple linear regression analysis based on panel data, obtained from the annual financial statements of 38 banking companies selected through purposive sampling. Data analysis was conducted using E-Views version 12 software and included model feasibility tests (Chow test, Hausman test, and Lagrange Multiplier test), normality test, and partial hypothesis testing using the t-test at a 5% significance level. The results indicate that profitability, measured by Return on Assets (ROA), has a positive and significant effect on firm value, while company growth does not show a significant effect. These findings confirm that profitability is a primary determinant of firm value as perceived by investors in the BEI banking sector. This research contributes meaningfully to corporate financial management and investment strategy in the banking industry and recommends that future studies expand the variables and sample scope to generate more comprehensive and applicable insights.
Pengaruh Kepemilikan Manajerial dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia 2019–2023 Lidya Martha; Nurul Izati; Aminar Sutra Dewi; Riri Mayliza; Ratnawati Raflis
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9132

Abstract

Firm value has become a central concern in the finance literature because it reflects the market’s perception of a company’s long-term prospects and performance; however, studies that specifically examine the effects of managerial ownership and Corporate Social Responsibility (CSR) disclosure in the property and real estate sector in Indonesia remain relatively limited. This study aims to analyze the effect of managerial ownership and CSR disclosure on firm value in Indonesian property and real estate sector companies. A quantitative approach with a causal research design was employed, involving 23 companies selected using purposive sampling for the 2019–2023 period. Data were obtained from annual reports and analyzed using panel data regression with the aid of EViews 12 software. The results show that managerial ownership does not have a significant effect on firm value, whereas CSR disclosure has a positive and significant effect on firm value. These findings support legitimacy theory and enrich the corporate governance literature in the context of the property and real estate sector in Indonesia. The study concludes that CSR disclosure is an important strategy for enhancing firm value, with theoretical implications for the development of finance and governance literature and practical implications for management in formulating sustainability policies oriented toward increasing firm value.
Pengaruh Kompetensi dan Kualitas Kerja Pegawai terhadap Kepuasan Mitra PT Jamkrida Sumbar (Perseroda) Middra Silvia; Riri Mayliza
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10124

Abstract

This study was motivated by the importance of employee competence and work quality in creating partner satisfaction in business-to-business (B2B) relationships. In the cooperation between PT Jamkrida Sumbar (Perseroda) and its partners, employee performance plays a strategic role in maintaining service quality, trust, and the sustainability of business relationships. However, the increasing volume of guarantee services and claim settlement processes creates challenges in maintaining consistent service quality. This study aims to analyze the influence of employee competence and work quality on partner satisfaction at PT Jamkrida Sumbar (Perseroda). This study used a quantitative approach with an associative method. The research population consisted of partners of PT Jamkrida Sumbar (Perseroda), with a sample of 30 respondents selected using purposive sampling. Data were collected through questionnaire distribution and analyzed using multiple linear regression with the assistance of SPSS version 20. The results showed that employee competence and work quality had a positive and significant effect on partner satisfaction. The conclusion of this study affirms that improving employee competence and work quality is an important factor in strengthening satisfaction, trust, and the sustainability of business cooperation between the company and its partners. These findings provide practical implications for PT Jamkrida Sumbar (Perseroda) to continuously improve employee competence and maintain work quality as a strategy for enhancing the quality of guarantee services.
Efektivitas Belanja Perjalanan Dinas dan Dukungan Organisasi dalam Menunjang Kinerja Pegawai Badan Pengawas Pemilihan Umum Provinsi Sumatera Barat Efli Letsunanda Bikuraini; Riri Mayliza
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10271

Abstract

Although public-sector employee performance is an important factor in supporting the effectiveness of institutional task implementation, studies that specifically examine the influence of the effectiveness of official travel expenditure and perceived organizational support on employee performance at the General Election Supervisory Agency (BAWASLU) of West Sumatra Province still need to be strengthened. This study aims to analyze the influence of the effectiveness of official travel expenditure and perceived organizational support on the performance of employees of BAWASLU of West Sumatra Province. This study used a quantitative approach with a causal associative design. The study population included all 67 employees of BAWASLU of West Sumatra Province, using a saturated sampling or census technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS. The results showed that the effectiveness of official travel expenditure had a positive and significant effect on employee performance, with a calculated t-value of 3.153 and a significance value of 0.003. Perceived organizational support also had a positive and significant effect on employee performance, with a calculated t-value of 4.257 and a significance value of 0.000. The Adjusted R Square value of 0.494 indicates that the effectiveness of official travel expenditure and perceived organizational support contributed 49.4% to employee performance. The conclusion of this study affirms that effective management of official travel budgets and the strengthening of organizational support are important factors in improving public-sector employee performance. These findings provide an empirical contribution to the development of public-sector management studies as well as practical implications for election supervisory institutions in strengthening the effectiveness of budget management and organizational support.