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<![CDATA[Pertumbuhan Ekonomi Dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal ]]>
<![CDATA[Rinto Hasrat Budi Lase]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Student Scientific Creativity Journal Vol. 1 No. 3 (2023): Mei : Student Scientific Creativity Journal ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/sscj-amik.v1i3.1418
<![CDATA[The purpose of this study is to determine the effect of Economic Growth and General Allocation Fund on the Capital Expenditure Budget in part and simultaneously from districts/cities in West Sumatra Province for the 2018 – 2021 period. The data used are secondary data from the Central Statistics Agency (BPS) of West Sumatra, quantitative collection data methods and analysis techniques used are panel data regression. Before that, a classical assumption test was carried out to find out a good model in statistics, then a hypothesis test was carried out using the t test and the f test. The research showed some of the influence of Economic Growth (X1) and the General Allocation Fund (x2) on the Capital Expenditure Budget (Y). The result found is that Economic Growth (X1) has not had a positive effect on the Capital Expenditure Budget (Y) while the General Allocation Fund (X2) has a positive effect on the Capital Expenditure Budget (Y).]]>
<![CDATA[Leverage, Profitabilitas dan Peringkat Obligasi ]]>
<![CDATA[Viola Desri Alisha]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Student Scientific Creativity Journal Vol. 1 No. 3 (2023): Mei : Student Scientific Creativity Journal ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/sscj-amik.v1i3.1420
<![CDATA[Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that Leverage has a negative effect and Profitability has no effect on Bond Ratings.]]>
<![CDATA[SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Sari, Laynita]]>;
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zulfia, Dewi]]>;
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Dewi, Mike Kusuma]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i1.275
<![CDATA[This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022]]>
<![CDATA[The Effect of Operating Income and Operating Costs on Net Income ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Fajriansyah, Fajriansyah]]>;
<![CDATA[Annisa, Annisa]]>;
<![CDATA[Novita, Nova]]>;
<![CDATA[Kusuma Dewi, Mike]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024 ]]>
Publisher : <![CDATA[Indonesia Banking School ]]>
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DOI: 10.35384/jime.v17i1.597
<![CDATA[This study aims to determine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research. The data sources in this study are literature studies in related journals and books. The sample of this study was 32 quarterly financial reports from 2016 to 2023. The data analysis techniques used were descriptive static tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, adjusted R2 determination tests, and t-tests. This research was conducted at PT Gudang Garam Tbk. Based on the proposed hypothesis, the results of the study indicate that operating income has a negative and significant effect on net profit, while operating costs have a positive and significant effect on net profit, it means operating income don’t have any contribution for gaining income.]]>
<![CDATA[THE EFFECT OF PROFITABILITY AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zendrato, Yohanna]]>;
<![CDATA[-, Annisa]]>
<![CDATA[ Journal of Management and Leadership Vol. 7 No. 2 (2024): Volume 7 - Nomor 2 - November 2024 ]]>
Publisher : <![CDATA[Management and Leadership Study Programme ]]>
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DOI: 10.47970/jml.v7i2.753
<![CDATA[Taxes are very influential in achieving the development of a country because taxes are the main source of income for a country. Compared to other income, taxes are a large part of state income and expenditure so that taxes have the potential to contribute to the state treasury. Income Tax is a tax imposed on a person on all income received during a tax year. One of the goals is profit. This study aims to analyze the effect of profitability and operating costs on corporate income tax in Retail Trading Companies listed on the Indonesia Stock Exchange in 2019 - 2023. The strategy utilized in this inquire about is to utilize quantitative strategy utilizing auxiliary information. The test collection procedure utilized in this ponder could be a purposive inspecting strategy which produces 8 company tests over a period of 5 a long time to get 40 test units. The speculation in this think about was tried utilizing different direct relapse examination utilizing the SPSS form 21 program. The comes about of this ponder demonstrate that benefit and working costs have a critical impact on corporate pay assess.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal pada Kabupaten/Kota Provinsi Sumatera Barat tahun 2018-2021 ]]>
<![CDATA[Wita Srinofril]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/digital.v2i2.1053
<![CDATA[Capital expenditures are expenditures made in the context of capital formation, namely to increase fixed assets/inventories that provide benefits for more than one accounting period, including expenditures for maintenance costs which aim to maintain or increase the useful life, increase the capacity and quality of assets. The purpose of this study is to find out how much influence Regional Original Revenue and General Allocation Fund have on capital expenditure in 19 regencies and cities in West Sumatra for the 2018-2021 period. The sampling technique used the total sampling method and obtained as many as 76 data. Data were obtained from the Central Statistics Agency for West Sumatra Province through the website www.sumbar.bps.go.id. The analytical method used is panel data regression with the help of the E-Views application. After the Hausman-Test was carried out, it was decided to choose the Fixed Effect Model method. The results of the study show that Regional Original Income has no effect on Capital Expenditures and General Allocation Funds have a Positive Influence on Capital Expenditures.]]>
<![CDATA[Perhitungan HPP Secara Praktis dan Akurat dengan Excel: Solusi Bagi Pengusaha Dapur Tahu ]]>
<![CDATA[Rivandi, Muhammad]]>;
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Meirina, Elsa]]>;
<![CDATA[Umar, Desyani]]>;
<![CDATA[Putra, Gerry Hamdani]]>
<![CDATA[ Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 2 (2025): Abdira, April ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdira.v5i2.588
<![CDATA[Calculating the Cost of Goods Production (COGS) is an important aspect in managing a business, especially for entrepreneurs in the culinary sector, such as tofu kitchen entrepreneurs. Accurate and practical COGS will determine success in determining selling prices and maximizing profits. In this dedication, practical and accurate HPP calculation solutions using Microsoft Excel are discussed. Using Excel as a tool allows entrepreneurs to manage data on raw materials, labor costs and overhead costs in a more structured manner. By applying customized formulas and Excel features, kitchen entrepreneurs can calculate COGS quickly, minimize calculation errors, and produce transparent reports. The implementation method is by providing presentation material to Tofu Factory employees. This solution is expected to provide time efficiency and increase profitability for tofu kitchen entrepreneurs in facing the challenges of market competition. The results obtained provide useful knowledge for tofu factory owners and employees who can understand the application of using Excel in determining HPP practically and simply.]]>
<![CDATA[Profitabilitas, Financial Leverage Dan Perataan Laba ]]>
<![CDATA[Nunuk Tri Utami]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.243
<![CDATA[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.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Experienced Regret Terhadap Keputusan Investasi Pada PNS Dinas Pemberdayaan Perempuan dan Perlindungan Anak, PPKB Provinsi Sumatera Barat ]]>
<![CDATA[Gusriyanti Gusriyanti]]>;
<![CDATA[Febryandhie Ananda]]>
<![CDATA[ Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i2.258
<![CDATA[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.]]>
<![CDATA[Pengaruh Profitabilitas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang ]]>
<![CDATA[Zendrato, Yohanna]]>;
<![CDATA[Ananda, Febryandhie]]>
<![CDATA[ Economics and Digital Business Review Vol. 6 No. 2 (2025) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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DOI: 10.37531/ecotal.v6i2.2442
<![CDATA[Pajak sangat berpengaruh dalam mencapai pengembangan suatu negara karena merupakan sumber penerimaan utama sebuah negara. Dibandingkan penerimaan lainnya, pajak merupakan bagian yang besar terhadap pendapatan dan belanja APBN sehingga berpeluang memberikan kontribusi terhadap kas Negara. Pajak Penghasilan adalah selurh penghasilan yang di terima oleh wajib pajak, yang kemudian dikenakan pajak selama periode pajak. Salah satu tujuannya adalah keuntungan. Tujuan dari penelitian ini ialah untuk menganalisis pengaruh profitabilitas dan biaya operasional terhadap pajak penghasilan badan pada Perusahaan Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023. Strategi yang digunakan dalam penelitian ini adalah dengan menggunakan strategi kuantitatif dengan menggunakan informasi tambahan. Prosedur pengumpulan tes dalam penelitian ini dengan menggunakan teknik purposif yang menghasilkan 8 tes perusahaan dalam jangka waktu lima tahun untuk mendapatkan 40 unit tes. Spekulasi dalam pemikiran ini dicoba menggunakan pemeriksaan relaps langsung lainnya dengan menggunakan program SPSS form 21. Maka dapat ditemukan hasil dalam melakukan penelitian ini profitabilitas dan biaya operasional memiliki dampak penting terhadap pajak penghasilan badan.]]>
