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Ananda, Febryandhie
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Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Daerah (Studi Kasus Pada Dinas Komunikasi, Informatika Dan Statistik Provinsi Sumatera Barat) Joni Zulfiandi; Febryandhie Ananda
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1394.622 KB) | DOI: 10.59581/jrim-widyakarya.v1i3.815

Abstract

This study aims to determine the effect of human resource competency and information technology utilization on the quality of regional property reports (a case study at the Office of Communication, Informatics, and Statistics of West Sumatra Province). The method used in this study is quantitative, using primary data in the form of a questionnaire. In analyzing the data using SPSS 25 software, the sampling method used was purposive sampling of 52 ASN respondents from the Office of Communication, Informatics, and Statistics of West Sumatra Province. The analysis technique used is multiple linear regression. Based on the research results obtained, it shows that the competence of human resources and the use of information technology affect the quality of regional property reports at the Office of Communication, Informatics, and Statistics of West Sumatra Province..
THE IMPACT OF NON-PERFORMING LOANS ON COMPANY PROFITS Laynita Sari; Febryandhie Ananda; Dewi Zulfia; Muhammad Rivandi; Mike Kusuma Dewi
International Research of Multidisciplinary Analysis Vol. 1 No. 6 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/irma.v1i6.53

Abstract

This study aims to determine the effect of Non-Performing Loans on the profits of banking companies in Indonesia. Non-performing loans and company profit are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to four banks of State-Owned Enterprises in Indonesia from 2014-2022. The type of data used is secondary data in the form of annual reports of State-Owned Enterprises Banks for the 2014-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12.  This study found that Non-Performing Loans provide empirical evidence of a significant negative effect on the profits of banking companies of State-Owned Enterprises Banks in 2014-2022 significantly
Upaya Meningkatkan Efektifitas Usaha Bagi UMKM Pedagang Buah Melalui Mobile E-Commerce di Lokasi Simpang Muaro Kasang  Kabupaten Padang Pariaman Elsa Meirina; Mike Kusuma Dewi; Laynita Sari; Renil Septiano; Dewi Zulvia; Febryandhie Ananda; Muhammad Rivandi; Teguh Hidayat
Jurnal Pengabdian Sosial Vol. 1 No. 7 (2024): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/6x9pf041

Abstract

Bengkuang merupakan buah simbolis Kota Padang, Sumatera Barat. Komoditas ini memiliki banyak manfaat untuk Kesehatan tubuh. Namun proses penjualan pedagang buah bengkuang masih tergolong masih manual. Berdasarkan wawancara dan studi lapangan diperoleh bahwa Tingkat penjualan buah bengkuang masih tergantung pada event atau ramai tidaknya wisatawan ke Kota Padang. Sedangkan proses bisnis saat ini sudah merambah Sebagian besar dengan metode online. Oleh karena ini, sangat penting memiliki pengetahuan dan keterampilan dalam menggunakan mobile E-commerce bagi para pedagang untuk bisa meningkatkan omset penjualan khususnya buah bengkuang.
Profitabilitas, Financial Leverage Dan Perataan Laba Nunuk Tri Utami; Febryandhie Ananda
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.243

Abstract

Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.
Pengaruh Literasi Keuangan dan Experienced Regret Terhadap Keputusan Investasi Pada PNS Dinas Pemberdayaan Perempuan dan Perlindungan Anak, PPKB Provinsi Sumatera Barat Gusriyanti Gusriyanti; Febryandhie Ananda
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.258

Abstract

Investment decision is a problem faced by someone to allocate their funds in the form of investment as it will generate profits in the future. The purpose of this study is to determine the effect of financial literacy and experienced regret on investment decisions in PNS Women's Empowerment and Child Protection, PPKB West Sumatra Province. The sample in this study were 50 PNS Respondents from the Women's Empowerment and Child Protection Office, PPKB West Sumatera Province with a sampling technique that was purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the results of the study show that the f-test that financial literacy and experienced regret used have an effect on investment decisions.
Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Barang Milik Daerah (Studi Kasus Pada Dinas Komunikasi, Informatika Dan Statistik Provinsi Sumatera Barat) Joni Zulfiandi; Febryandhie Ananda
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i3.815

Abstract

This study aims to determine the effect of human resource competency and information technology utilization on the quality of regional property reports (a case study at the Office of Communication, Informatics, and Statistics of West Sumatra Province). The method used in this study is quantitative, using primary data in the form of a questionnaire. In analyzing the data using SPSS 25 software, the sampling method used was purposive sampling of 52 ASN respondents from the Office of Communication, Informatics, and Statistics of West Sumatra Province. The analysis technique used is multiple linear regression. Based on the research results obtained, it shows that the competence of human resources and the use of information technology affect the quality of regional property reports at the Office of Communication, Informatics, and Statistics of West Sumatra Province..
Sistem Akuntansi Penjualan Kredit dan Pengendalian Intern Piutang Tak Tertagih Pada Koperasi Di SMA 12 Kota Padang Angraini, Sisca Dian; Ananda, Febryandhie
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 2 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i2.1371

Abstract

A company in order to run well and achieve goals must exercise internal control. Internal control of bad debts is an activity carried out by the company that aims to protect company assets, produce accurate information and ensure compliance with policies made by management so as to prevent bad debts. This study aims to determine the effect of the credit sales accounting system on the internal control of bad debts in cooperatives at SMA N 12 Padang. The type of research is quantitative, the population of this study is all employees and active members in the SMA N 12 Padang cooperative as many as 42 people using total sampling techniques. Research measuring instruments using Likert scale questionnaires and data analysis using simple linear regression tests. Data processing using the SPSS program. The results showed that the regression coefficient value of the credit sales accounting system was 0.616 and the >calculated value of the ttable was 6.909>2.021, meaning Ha was accepted and H0 was rejected. The conclusion is that there is an influence of the credit sales accounting system on the internal control of bad debts in cooperatives at SMA N 12 Padang.
Pengaruh Biaya Produksi Dan Harga Jual Terhadap Volume Penjualan Pada Industri Roti Di Kota Padang Nini Rostiana; Febryandhie Ananda
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.v3i2.1412

Abstract

The intense competition between companies today, makes companies think even harder. The way the factory introduces its products to consumers, with the aim of luring buyers. These competing companies try to satisfy customers by making products that are needed and liked by consumers. To win the sales competition to increase the volume or level of sales. Not only sales volume, but also production and marketing costs have a huge impact on plant development and failure. This study aims to determine the effect of production costs (X1) and price (X2) on sales volume (Y) in the bakery industry in the city of Padang. Source of data used in this research is Primary Data. The data collection method used in this study was a questionnaire with a sampling technique in this study using a non-probability sampling technique. The data analysis technique in this study was multiple linear regression analysis using the SPSS program. Based on the results of testing the data shows that there is a positive and significant influence between production costs (X1) and price (X2) on sales volume.
Volatilitas Arus Kas dan Volatilitas Penjualan Terhadap Persistensi Laba Rahmad Arif; Febryandhie Ananda
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.v3i2.1413

Abstract

Profit persistence is the productive persistence of correcting future profits which is expected to be reflected in the innovation of profit in the current year in order to receive continuous profit from the innovation of profit in the current year and the use of proven company assets. One of the causes of the low quality of results is the result of the intention of management to consciously engage in the management of results in the process of determining profits in order to fulfill the tasks assigned by the owner, as well as motives for the fulfillment of personal goals. This study aims to find out and analyze how much influence Cash Flow Volatility (X1) Sales Volatility (X2) has on Profit Persistence (Y) on consumer goods industry sector companies on the Indonesia Stock Exchange. The method carried out in this study is quantitative using secondary data in the form of annual reports of companies in the consumer goods industry sector for the 2018 – 2021 period. The analysis technique used is panel data regression. Based on the results of the study (X1) Cash Flow Volatility has a positive effect on Profit Persistence in consumer goods industry sector companies on the Indonesia Stock Exchange, and (X2) Sales Volatility negatively affects Profit Persistence in consumer goods industry sector companies on the Indonesia Stock Exchange.
PENGARUH PROFITABILITAS, DIVIDEN PAYOUT RATIO TERHADAP PERATAAN LABA PERUSAHAAN PANGAN YANG TERDAFTAR BURSA EFEK PERIODE 2015-2022 Rasmin Saogo; Febryandhie Ananda
Jurnal Media Akademik (JMA) Vol. 2 No. 2 (2024): JURNAL MEDIA AKADEMIK Edisi Februari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i2.156

Abstract

Perusahaan yang menerapkan pola kebijakan dividen dengan ambang batas rasio pembayaran dividen yang lebih rentan terhadap volatilitas laba memiliki perbandingan Perusahaan yang menerapkan ambang batas rasio pembayaran dividen yang lebih rendah. Dengan demikian, Perusahaan harus mempertahankan rasio pembagian dividen yang tinggi. Alasan memfokuskan penelitian pada perusahaan makanan dan minuman karena sektor ini selalu mengalami perkembangan walaupun terjadi pertumbuhan jumlah penduduk, meskipun kondisi per-ekonomian yang kurang mendukung namun permintaan konsumen terhadap makanan dan minuman tidak terpengaruh pada fakta kondisi ekonomi. Perusahaan makanan dan minuman adalah perusahaan sektor yang ada di bursa efek Indonesia yang memiliki potensi perkembangan yang menjanjikan karena Masyarakat cenderung terhadap makannan dan minuman yang siap saji.
Co-Authors -, Annisa Afitri Hidayani Angraini, Sisca Dian Anisa, Feby Annisa Annisa Bennyman Ilham Dani Isni Dewi Hariani Dewi Zulfia Dewi, Mike Kusuma Gusriyanti Gusriyanti Habiburrahman Habiburrahman Hamdani Putra, Gerry Hendrastyo, Vito Shiga Joni Zulfiandi Joni Zulfiandi Josua Sahala Marlius, Doni Meirina, Elsa Melda Hayati Mustika Permata Sari Mustika Winda Nini Rostiana Nova Novita Nugroho Noto Diharjo Nunuk Tri Utami Nurhikmah Nurhikmah Nursal Nursal Putra, Gerry Hamdani Putra, Rino Dwi Rahmad Arif Rasmin Saogo Riani Sukma Wijaya Riani Sutra Rinto Hasrat Budi Lase Rivandi, Muhammad Safrul Rahmadhan Sari, Laynita Septiano, Renil Solly Aryza Susri Andari Syahrifa, Mayang Syamratul Ikhwan Teguh Hidayat Umar, Desyani Viola Desri Alisha Wita Srinofril Zendrato, Yohanna Zulfia, Dewi Zulvia, Dewi