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Sari, Laynita
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PENGARUH KUALITAS PELAYANAN DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA SISTEN INFORMASI AKUTANSI PADA PUSKESMAS AIR DINGIN KOTA PADANG Sari, Laynita; Cut Dwi Gita Subakti; Renil Septiano
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 3 No. 4 (2022): Jurnal Ekonomi Manajemen Sistem Informasi (Maret 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v3i4.963

Abstract

Tujuan penelitian ini adalah menganalisis mengenai pengaruh kualitas pelayanan dan kuaitas informasi terhadap kepuasan pengguna sistem informasi akuntansi. Sampel yang diambil dalam penelitian ini ialah sebanyak 100 pasien pengguna sistem informasi akuntansi pada puskesmas Air Dingin Kota Padang. Teknik pengambilan sampel menggunakan convinience sampling dengan menggunakan rumus slovin. Memakai teknik analisis regresi linear berganda, hasil penelitian menunjukan bahwa kulitas pelyanan dan kualitas informasi memiliki pengaruh positif dan signifikan terhadap kepuasan pengguna sistem informasi akuntansi. Besarnya nilai koefisien determinasi untuk variabel kualitas pelayanan dan kualitas informasi adalah 61,7 %, sisanya 38,3 % dijelaskan oleh variabel lain.
EFEK PAJAK PADA NILAI PERUSAHAAN: ANALISIS STRATEGI PENGELOLAAN PAJAK Laynita Sari; Renil Septiano
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.515

Abstract

Artikel ini mengeksplorasi pengaruh negatif pajak terhadap nilai perusahaan dengan menggunakan analisis empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Data dianalisis menggunakan perangkat lunak statistik E-Views untuk mengidentifikasi hubungan antara beban pajak dan nilai perusahaan. Hasil penelitian menunjukkan bahwa kebijakan pajak yang tinggi dapat mengurangi nilai perusahaan melalui penurunan laba bersih dan peningkatan risiko keuangan. Artikel ini juga membahas implikasi strategis bagi perusahaan dalam mengelola kewajiban pajak mereka untuk meminimalkan dampak negatif tersebut.
DETERMINANT OF GOVERNMENT BANK PERFORMANCE THROUGH NIM AS INTERVENING Sari, Laynita; Nandan Limakrisna; Renil Septiano
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.534

Abstract

A government bank is a bank in which most of its shares are owned by the government. The government bank comprises four banks namely Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Mandiri, and Bank Tabungan Negara. One ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising. But the phenomenon is that the Government Bank’s Return on Asset ratio fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets to government banks. In this study, the ratio used was Non Performing Loan as independent variable, Net Interest Margin as intervening variable and Return on Asset on dependent variable. The result that the Net Interest Margin variable does not mediate the relationship between Non Performing Loan and Return on Asset
DETERMINATION OF CONSUMER LOYALTY THROUGH CUSTOMER SATISFACTION Septiano, Renil; Sari, Laynita
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.622

Abstract

Customer satisfaction causes customers to be loyal so that the company can maintain a sustainable competitive advantage. This study aims to determine the impact of brand image, price perception, perceived value on consumer loyalty through customer satisfaction at Rayhan Toko Muslim in the city of Padang. The research method used is associative, with descriptive and verification data disclosure. The population is the consumer of Rayhan Toko Muslim in the city of Padang. Data collection through a survey of 203 respondents. The analysis technique used is path analysis. The results showed that: brand image, perceived price, perceived value, and customer satisfaction had a significant effect on consumer loyalty. All of them have an influence in a positive direction, except for the price perception variable. The management of Rayhan Toko Muslim, pay attention to things that can increase customer loyalty, so that business continuity can be maintained.
Digital Financial Transformation and Operational Efficiency in Batik MSMEs Laynita Sari
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 11 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) , 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital technology has driven significant changes in the operational management of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. In the context of the batik industry, digital transformation is a strategic step to improve cost efficiency and maintain competitiveness in the creative economy era. This study aims to analyze the digital transformation process and its impact on operational efficiency in Batik MSMEs in Cirebon. The research approach used is descriptive qualitative with a case study method. Data were collected through in-depth interviews, field observations, and documentation of five batik MSME players in the Trusmi area. The results showed that digital transformation was carried out through three main aspects: marketing digitalization, financial digitalization, and production digitalization. The implementation of digital technology is proven to reduce operational costs by 25-35%, accelerate cash flow, and increase the transparency of financial records. However, barriers are still encountered in digital literacy, organizational culture resistance, and infrastructure limitations. This research confirms that the success of MSMEs' digital transformation depends not only on technology, but also on the readiness of human resources and support related to the digital business ecosystem.
Literasi Keuangan Dan Toleransi Risiko Terhadap Keputusan Investasi Anggota Galeri Investasi Bursa Efek Indonesia Fakultas Ekonomi Dan Bisnis Universitas Negeri Padang Alrahmanto; Laynita Sari; Dewi Zulvia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2364

Abstract

The objective of this study is to determine whether financial literacy and risk tolerance influence investment decisions at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics and Business, Universitas Negeri Padang. This research employs a quantitative approach, with the study's subjects being members of GIBEI FEB UNP from the 2021–2023 cohorts, totaling 38 individuals. Data were collected through questionnaires distributed to GIBEI FEB UNP members. Data processing was conducted using SPSS version 26. The results of this study indicate that financial literacy has a positive and significant effect on investment decisions, whereas risk tolerance does not affect investment decisions.
Determinants of Organizational Commitment: The Roles of Employee Empowerment, Self Efficacy, and Perceived Organizational Support in Public Institutions Prianti, Rita; Sari, Laynita; Septiano, Renil; Afriyeni, Afriyeni; Susanti, Elvi; Rusita, Indah; Oktavora, Oga Gandradika
Journal of International Conference Proceedings Vol 8, No 7 (2025): 2025 Bali ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i7.4438

Abstract

Organizational commitment is crucial to enhancing the performance of employees and the efficiency of the institutions of the public sector. Nevertheless, the issues of low engagement, lack of participation, and motivation remain problematic to many government organizations. These concerns underscore the need to explore psychological and structural aspects that determine the development of attachment by employees towards their place of work. This paper explores how employee empowerment, self  efficacy and perceived organizational support affect organizational commitment in a local government organization. The quantitative method was employed to collect data on 78 employees via a structured questionnaire and to analyze it with the help of the multiple linear regression. The findings indicate that organizational commitment is significantly enhanced with the empowerment of employees and self  efficacy, whereas organizational support positively though not very strong. The three variables combined can account 66.7% of organizational commitment variance. The results highlight the necessity to tighten the participatory working conditions, build trust in the employees to use their skills, and develop better support systems within organizations. Such implication give recommendations to leaders in the public sector who want to ensure that they have a more committed, motivated, and resilient workforce
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, SOCIAL COMPETENCE, AND WORK DISCIPLINE ON PUBLIC SERVICE PERFORMANCE Ari, As; Sari, Laynita
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.457

Abstract

The purpose of this study was to determine the influence of transformational leadership, social competence, and work discipline on public service performance by the Keliling Danau Sub-district Head, Kerinci Regency. Based on the type of data, this study is quantitative. The data collection method used was a questionnaire, which was conducted by distributing a list of statements to respondents. The results of this study indicate that, both partially and simultaneously, the variables of transformational leadership, social competence, and work discipline have a positive and significant influence on public service performance by the Keliling Danau Sub-district Head, Kerinci Regency. The contribution of the variables of transformational leadership, social competence, and work discipline to performance is 77.9%.
THE IMPACT OF BUDGET EFFICIENCY, ACCOUNTABILITY, AND FINANCIAL TRANSPARENCY ON THE EFFECTIVENESS OF PUBLIC ACTIVITY IMPLEMENTATION: EVIDENCE FROM THE KELILING DANAU DISTRICT OFFICE, KERINCI REGENCY Nova, Novita; Sari, Laynita
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.458

Abstract

This study aims to analyze the effect of budget efficiency, accountability, and financial transparency on the effectiveness of activity implementation at the Keliling Danau District Office, Kerinci Regency. This research employs a quantitative approach using survey methods through questionnaires distributed to respondents. The results indicate that partially, budget efficiency and accountability do not have a significant effect on the effectiveness of activity implementation, while financial transparency has a positive and significant effect. Simultaneously, budget efficiency, accountability, and financial transparency significantly influence the effectiveness of activity implementation, with a contribution of 93.9%. These findings highlight that financial transparency plays a dominant role in improving the effectiveness of public sector activities.
THE EFFECT OF GREEN LEADERSHIP, ENVIRONMENTAL AWARENESS, AND WORK ETHICS ON SUSTAINABLE WORK BEHAVIOR: EVIDENCE FROM THE EDUCATION OFFICE OF KERINCI REGENCY Sastriawati, Ice; Sari, Laynita
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.459

Abstract

This study aims to analyze the effect of green leadership, environmental awareness, and work ethics on sustainable work behavior among employees of the Education Office of Kerinci Regency. This research employs a quantitative approach using a survey method. The population consists of all employees, with a total sample of 47 respondents using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of statistical software. The results show that green leadership, environmental awareness, and work ethics have a positive and significant effect on sustainable work behavior, both partially and simultaneously. Work ethics is identified as the most dominant variable. The coefficient of determination (R²) is 0.569, indicating that 56.9% of sustainable work behavior is explained by the independent variables, while 43.1% is influenced by other factors. These findings highlight the importance of leadership, awareness, and ethical values in promoting sustainable behavior in public organizations.
Co-Authors Afriyeni, Afriyeni Alrahmanto Amelia Wulandari Aminullah Assagaf Ananda, Febryandhie Anne Putri Ari, As Aries Tanno Budi Pramadian Cut Dwi Gita Subakti Desfita Anggriana Dewi Zulfia Dewi, Mike Kusuma Elfiswandi, Elfiswandi Elly Octaviani, Annisa Elvi Susanti Firmansyah, Indra Fitriani Hasto Joko Nur Utomo Herlina, Zelvi Fitria Hesti Yulisa Fitri Hidayat, Teguh Irdha Yusra Julianti, Rina Lasari, Mailona Lesmi Handayani Liwaul Liwaul Lusiana Lusiana M, Marwan Maizul Rahmizal Marbun, Innocencia Martha, Lidya Marwan Marwan Mary, Hilda Meirina, Elsa Midania, Zakia Mitra Prakusia Saogo Nandan Limakrisna Ningtia, Fuji Rahayu Nova, Novita Nugraha Arifin, Febri Nurfazira, Nurfazira Oktarina, Desi Oktavora, Oga Gandradika Pramadian, Budi Prianti, Rita Putri, Anaya Ismawati Rahmadani, Aprila Rahmizal, Maizul Rahwayu, Dola Rivandi, Muhammad Rusita, Indah Sarjon Defit Sastriawati, Ice Septiano, Renil Shadam, Fadel Vageno Simanungkalit, Syahriati Simaremare, Triberti Siti Aminah suryawan, ryan firdiansyah Sutiyana Fachruddin Umar, Detani Willy Oscar Maheltra Winda Winda Wini Esparesya Zakia Midania Zefriyeni, Zefriyeni Zefriyenni , Zefriyenni Zefriyenni Zefriyenni, Zefriyenni Zelsy Tamia Zulfia, Dewi Zulvia, Dewi