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<![CDATA[PENERAPAN TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI PADA USAHA “SALA LAUAK” KELURAHAN PURUS-KOTA PADANG ]]>
<![CDATA[Mike Kusuma Dewi]]>;
<![CDATA[Elsa Meirina]]>;
<![CDATA[Laynita Sari]]>;
<![CDATA[Renil Septiano]]>;
<![CDATA[Lisa Amelia Herman]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jabb.v4i2.836
<![CDATA[The small and medium business sector (UMKM) is an important pillar in the Indonesian economy. There should be no doubt about its existence, considering that this sector absorbs a lot of labor which has proven to be able to survive in the midst of the storm of the economic crisis and become the driving force of the economy. Currently, UMKM are in a trend that positive with the number continuing to increase every year. This positive trend will have a good impact on the Indonesian economy. One of the business actors that dominates the most is the culinary sector. The culinary delights that will be used as material for this service are sala lauak snacks. In this service activity, we from the team provide education about the application of simple target costing to business actors which will be linked to the turnover generated by producers in 1 day. The application of target costing is based on the difference between the target cost per unit of production and the desired profit margin from the product selling price. Based on this, producers are expected to be able to generate maximum profits and further improve the quality standards of the products they produce]]>
<![CDATA[Dampak Keputusan Investasi Dan Kebijakan Hutang Terhadap Nilai Perusahan Dimoderasi Dengan Kualitas Laba ]]>
<![CDATA[Felia Anggraini]]>;
<![CDATA[Elsa Meirina]]>
<![CDATA[ Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 8 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan ]]>
Publisher : <![CDATA[Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung ]]>
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DOI: 10.36418/covalue.v14i8.4055
<![CDATA[Nilai perusahaan ialah nilai yang tersedia untuk dibayarkan konsumen sesudah perusahaan dijual. Ketika nilai perusahaan naik, keuntungan yang lebih besar akan dilaporkan oleh pemiliknya. Target pengkajian ini guna mengamati damapk kebijakan hutang & keputusan investasi pada nilai perusahaan secara kualitas laba menjadi moderasi dibidang perbankan sejak 2018-2022 yang dipilih memakai cara purposive sampling serta didapati 36 perusahaan dengan periode 5 tahun. Guna kelola datanya memakai SmartPLS 4.0. perolehan pengkajian melihatkan bila keputusan investasi tidak berdampak pada nilai perusahaan, kebijakan hutang tidak berdampak pada nilai perusahaan, kualitas laba tidak memoderasi kaitan antar keputusan investasi pada nilai perusahaan, serta kualitas laba tidak memoderasi kaitan antar kebijakan hutang pada nilai perusahaan.]]>
<![CDATA[DAMPAK PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN ]]>
<![CDATA[Wismarita Wismarita]]>;
<![CDATA[Elsa Meirina]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i2.358
<![CDATA[The aim of this research is to determine the impact of budget participation and budget emphasis on budget slack. Using purposive sampling technique was applied to determine the sample. The sample in this study were employees of the finance and budget department in Padang City Government agencies who met the criteria. The number of samples used was 145 respondents who were taken based on predetermined criteria. Data was collected using a questionnaire which was measured using a Likert scale. The research results show that budget participation has a positive and significant impact on budgetary slack as indicated by a significant value of 0.000, budget emphasis has a positive and insignificant impact on budgetary slack as indicated by a significant value of 0.299, while budget participation and budget emphasis have a positive impact and simultaneously significant for the budget gap as indicated by a significant value of 0.000]]>
<![CDATA[Pengaruh Karakteristik Informasi Dan Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Di Badan Penelitian Dan Pengembangan Provinsi Sumatera Barat ]]>
<![CDATA[Lathiva Gusna Diva]]>;
<![CDATA[Elsa Meirina]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.177
<![CDATA[This study aims to explain the influece of informatiomof characteristics and accounting information systems on managerial performance in goverment agencies is the aim of the research. Determination of the sample using the total population sampling method in this study were structural officials and staff at the west sumatera research and development agency and the sample used in this study was as many as 31 respondents. Based on research result that there is an influence of information on characteristics on managerial performance the work of managers of geverments agencies and there is influence of accouting informatios systems on the managerial performance of agencies.]]>
<![CDATA[Dampak Kinerja Individu Terhadap Hubungan antara Sistem Informasi Manajemen dengan Kinerja Organisasi ]]>
<![CDATA[Elsa Meirina]]>;
<![CDATA[Mike Kusuma Dewi]]>
<![CDATA[ Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Edupedia Publisher ]]>
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DOI: 10.56855/analysis.v2i2.1114
<![CDATA[Pemerintah melalui Kementerian Kesehatan telah mengeluarkan kebijakan yang menjadi pedoman bagi penyelenggaraan pembangunan kesehatan yang dilaksanakan oleh pemerintah maupun swasta dalam rangka meningkatkan mutu pelayanan kesehatan di rumah sakit. Peningkatan mutu ini berupa penerapan sistem informasi disetiap rumah sakit. Yarsi Sumbar merupakan yayasan yang memiliki beberapa rumah sakit di wilayah yang berbeda.Sangat menarik untuk dijadikan objek penelitian mengenai SIMRS yang diterapkan oleh organisasi tersebut. Apakah setiap rumah sakit menerapkan manajemen dan sistem yang sama dan saling terintegrasi satu dengan yang lainnya serta memiliki kinerja yang sama. Penerapan SIMRS saat ini masih mengalami kendala dan hambatan ditingkat penerimaan pengguna. Masih banyaknya hal yang bersifat operasional dan manajerial, membuat penerapan SIMRS tidak berjalan dengan baik. Penelitian ini mengacu pada model analisis sistem yang diciptakan oleh Yusof et.al (2006) yaitu Model HOT-Fit (Human Organization Technology – Fit). Model ini dipilih karena dapat memberikan penjelasan dan memberikan evaluasi faktor penerapan sebuah sistem dibidang pelayanan kesehatan dari sisi Teknologi (Technology), Manusia (Human), Organisasi (Organization) dan Kinerja Organisasi. Penelitian ini memodifikasi Model HOT-Fit dengan menambahkan variabel Kinerja Individu sebagai variabel moderating. Sistem yang berkualitas dan menggunakan teknologi yang canggih serta sesuai dengan kebutuhan organisasi memang akan berdampak pada meningkatnya kinerja organisasi yang bersangkutan. Namun, apabila tidak didukung dengan kompetensi sumber daya manusia yang bias mendukung implementasi sistem tersebut, maka manfaat implementasi dari sistem tidak akan berpengaruh bahkan yang tadinya diharapkan dapat meningkatkan kinerja organisasi, ternyata dapat menurunkan kinerja organisasi tersebut akibat sumber daya yang dimiliki tidak mampu mengoperasikan sistem tersebut karena kurangnya pengetahuan, keahlian, dan kompetensi mengenai sistem informasi.]]>
<![CDATA[PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL ]]>
<![CDATA[Elsa Meirina]]>;
<![CDATA[Mike Kusuma Dewi]]>;
<![CDATA[Gina Septiana]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023 ]]>
Publisher : <![CDATA[ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/jie.v7i1.6918
<![CDATA[The purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study.]]>
<![CDATA[PENGARUH STRATEGI TERHADAP PERANAN GAYA KEPEMIMPINAN DALAM PENINGKATAN KINERJA ORGANISASI PADA PT PELABUHAN INDONESIA (PERSERO) REGIONAL 2 TELUK BAYUR ]]>
<![CDATA[Elsa Meirina]]>;
<![CDATA[Windi Gusmelianti]]>
<![CDATA[ Journal of Social and Economics Research Vol 4 No 1 (2022): JSER, June 2022 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.54783/jser.v4i1.39
<![CDATA[Tujuan penelitian ini adalah untuk memberikan bukti empiris pengaruh strategi terhadap gaya kepemimpinan dengan kinerja organisasi pada PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. Populasi dalam penelitian ini adalah karyawan yang bekerja di PT. Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur sebanyak 72 orang. Teknik pengambilan sampel secara purposive. Purposive sampling adalah salah satu teknik non-probability sampling dimana peneliti menentukan pengambilan sampel dengan cara menentukan ciri-ciri khusus sesuai dengan tujuan penelitian oleh peneliti sendiri. Sampel yang akan digunakan adalah 55 karyawan PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. Analisis regresi linier berganda digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa Gaya Kepemimpinan berpengaruh positif dan signifikan secara positif dan signifikan terhadap Kinerja Organisasi pada PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur, Strategi secara parsial berpengaruh negatif dan signifikan terhadap Kinerja Organisasi pada PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur dan Strategi memoderasi hubungan gaya kepemimpinan terhadap kinerja organisasi]]>
<![CDATA[Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Meirina, Elsa]]>;
<![CDATA[Zulvia, Dewi]]>;
<![CDATA[Susanti, Febsri]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024 ]]>
Publisher : <![CDATA[Yayasan Cita Cendikiawan Al Kharizmi ]]>
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DOI: 10.47709/jebma.v4i3.4890
<![CDATA[Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal Dan Penggunaan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada PT.Pelabuhan Indonesia II Persero ]]>
<![CDATA[Amalia Syafitri]]>;
<![CDATA[Elsa Meirina]]>
<![CDATA[ Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jcsrpolitama.v1i3.1720
<![CDATA[This study aims to determine the effect of internal control systems and the use of accounting information systems on the quality of financial reports. The population in this study were all employees at PT.Pelabuhan Indonesia II Persero. The research used a total sampling technique with 40 respondents. The data used is primary data. The data analysis technique used in this research is multiple linear regression using SPSS 22 for windows software. The results showed that the internal control system could not affect the quality of financial reports and the use of accounting information systems had an effect on the quality of financial reports.]]>
<![CDATA[The Effect Of Current Ratio (CR), Total Assets Turnover (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM) On Changes In Profit In The Food And Beverage Sub-Sector Manufacturing Industry On The Indonesian Stock Exchange, 2016-2021 ]]>
<![CDATA[Rahmadia Martin]]>;
<![CDATA[Elsa Meirina]]>
<![CDATA[ Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jcsrpolitama.v1i3.1722
<![CDATA[This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits. ]]>
