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PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Aminar Sutra; Sari, Desfriana; Abaharis, Henryanto
Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.784 KB) | DOI: 10.22216/jbe.v3i3.3530

Abstract

The composition of the board commissioners able to make an effective contribution to the outcome of the process of preparing qualified financial statements or possibly avoiding fraudulent financial statements. This study aims to empirically test the influence of the composition of independent board of commissioner on the performance, size of the board of commissioner to financial performance, board of commissioner education background on financial performance. The selected research object is a manufacturing company listed in Indonesia Stock Exchange period 2014- 2016. Sample selection using purposive sampling method. The method of analysis used in this study is compound linear regression. The results showed that the composition of the Board of Independent Commissioner had a positive and significant impact on the company's financial performance, the size of the board of commissioner had a negative and insignificant effect on the Company's Financial Performance and the education background of the board of commissioner had a negative but insignificant effect on the financial performance of the company Komposisi dewan komisaris dapat memberikan kontribusi yangefektif terhadap hasil dari proses penyusunan laporan keuangan yang berkualitas atau kemungkin terhindar dari kecurangan laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komposisi dewan komisaris independen terhadap kinerja, ukuran dewan komisaris terhadap kinerja keuangan, latar belakang pendidikan dewan komisaris terhadap kinerja keuangan. Objek penelitian yang dipilih adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2016. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komposisi dewan Komisaris Independen berpengaruhpositif dan signifikan terhadap kinerja keuangan perusahaan, ukuran dewan komisaris berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan perusahaan dan latar belakang pendidikan dewan komisaris berpengaruh negatif namun tidak signifikan terhadap kinerja keuangan perusahaan.
PERILAKU KEPATUHAN WAJIB PAJAK YANG DIPERSEPSIKAN MELALUI FAKTOR DETERRENCE, KEADILAN DAN NORMA SOSIAL Herman, Lisa Amelia; Dewi, Aminar Sutra; Dewi, Mike Kusuma
Jurnal Benefita Vol 4, No 1 (2019): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.16 KB) | DOI: 10.22216/jbe.v1i1.3873

Abstract

This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.Penelitian ini bertujuan untuk menganalisis pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan deterrence factor dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif  dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.
Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Dewi, Aminar Sutra; Fernando, Ronal Trio
JURNAL PUNDI Vol 4, No 1 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i1.220

Abstract

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).
Corrosion Behavior of Titanium Ti6Al4V ELI Bioceramic Coated Alloy in Artificial Saliva Modified Liquid at Fluctuating Temperatures Riza Muharni; Aminar Sutra Dewi
R.E.M. (Rekayasa Energi Manufaktur) Jurnal Vol 6 No 2 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/r.e.m.v6i2.1627

Abstract

Titanium paduan merupakan material implan yang banyak digunakan untuk implan medis terutama bidang kedokteran gigi ( ortodentik ). Aplikasi implan gigi pada rongga mulut mengalami fluktuasi temperatur sesuai dengan temperatur makanan dan minuman yang masuk kedalam mulut sehingga membuat implan mudah terkorosi. Pada penelitian ini dilakukan pelapisan biokeramik hidroksiapatit pada permukaan Ti6Al4V ELI dengan metode EPD kemudian direndam dengan larutan air ludah buatan selama 6 minggu pada temperatur yang berfluktuasi yaitu 20ºC dan 60ºC. Tujuan dari penelitian ini adalah mengetahui pengaruh temperatur fluktuasi dalam air ludah buatan terhadap laju korosi dari Ti6Al4V ELI yang dilapisi biokeramik dengan metode weight loss ( kehilangan berat ) dan mengetahui pengaruh temperatur fluktuasi dalam air ludah buatan terhadap nilai kekerasan dari Ti6Al4V ELI yang dilapisi biokeramik.Hasilnya laju korosi menurun dari 1,10 mpy menjadi 0,43 mpy dan nilai kekerasan menurun dari 317 HVN menjadi 200 HVN. Hal ini menunjukkan bahwa hidroksiapatit dapat menghambat korosi tetapi tidak dapat mempertahankan sifat mekanis dari implan.
MODEL KAUSALITAS ANTARA TINGKAT INFLASI, SUKU BUNGA DAN NILAI KURS DOLLAR AS TERHADAP INDEKS HARGA SAHAM GABUNGAN PADA BURSA EFEK INDONESIA aminar sutra dewi; vira yulia viska
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 15 No. 1 (2018)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v15i1.1028

Abstract

Penelitian ini dilakukan untuk mengetahui secara simultan atau parsial pengaruh tingkat inflasi, tingkat suku bunga dan nilai tukar Dolar AS terhadap indeks harga saham gabungan di Bursa Efek Indonesia. Jenis atau penelitian ini adalah penelitian kuantitatif. Teknik analisis data yang digunakan adalah regresi linier berganda menggunakan program eviews. Hasil penelitian ini menunjukkan bahwa: 1) variabel tingkat inflasi berpengaruh negatif yang tidak signifikan terhadap indeks harga saham gabungan, 2) variabel tingkat suku bunga berpengaruh negatif terhadap indeks harga saham gabungan, 3) nilai tukar mata uang AS. Efek variabel dolar secara signifikan positif terhadap nilai tukar Dolar AS. Penentuan hasil uji koefisien menunjukkan bahwa ketiga variabel yang digunakan dapat menjelaskan variabel indeks harga saham gabungan 40,86% sedangkan sisanya 59,14% dipengaruhi oleh variabel lain di luar model penelitian ini. Kata Kunci: Indeks Harga Saham Gabungan, Tingkat Inflasi, Suku Bunga, dan Nilai Tukar Dolar AS
The Impact of Product Quality, Price and Promotion on Axis Card Purchase Decisions On Students In Padang City Aminar Sutra Dewi; Putri Reno Intan
Marketing Management Studies Vol. 1 No. 3 (2021): Marketing Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.157 KB) | DOI: 10.24036/mms.v1i3.41

Abstract

During the Covid-19 pandemic, it began in March and until now people have spent more time at home playing on their gadgets and of course they want smooth communication so that their intended goals are achieved. Purchasing decisions on the use of a simcard must be right, and one of the sim cards that are being targeted by students or teenagers today is the Axis card. This study aims to test purchasing decisions on product quality, to test purchasing decisions on prices, to testing purchasing decisions on promotions, sampling method using saturated sampling technique as many as 78 samples, using multiple linear regression testing. The results showed that purchasing decisions have a positive and significant effect on product quality, purchasing decisions have a positive and significant effect on prices, and purchasing decisions have a positive and significant effect on promotions.
Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015 Aminar Sutra Dewi
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018.
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.648 KB) | DOI: 10.24036/economac/vol2-iss1/52

Abstract

This study aims to determine there is the influence of liquidity and solvency ratio on profitability. This type of research is quantitative research that is data in the form of numbers. Population in this study is all food and beverage companies listed on the Indonesia Stock Exchange amounted to 14 companies. The sample in this study amounted to 12 food and beverage companies listed on the Indonesian Stock Exchange. The technique of data analysis that is used is multiple linear regressions by using program Eviews. From the results of tests conducted show that: 1) liquidity has a positive and significant impact on profitability, which is shown by probability > 0,05 is 0,9744. 2) Solvency has a positive and significant effect on profitability, which is shown by probability > 0,05 that is 0,5041. Where the R2 (R-Square) value is 1,36%.
Pengaruh Manajemen Bakat dan Budaya Organisasi Terhadap Kinerja Pegawai Pada BPKAD Kota Padang Aminar Sutra Dewi; Puteri Ekacuazti Yandri
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 2 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i2.473

Abstract

Employee performance in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities assigned to him. This study aims to examine the effect of talent management on employee performance, to examine the influence of organizational culture on employee performance, the sampling method uses total sampling, where all members of the population are sampled as many as 63 employees at the Regional Financial and Asset Management Agency of Padang City. The data analysis technique used to test the hypothesis is multiple linear regression. The results show that talent management has a positive and significant effect on employee performance, organizational culture has a positive and significant effect on employee performance.
Pengaruh Likuiditas dan Profitabilitas terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Aminar Sutra Dewi; Ijratul Fajri
JURNAL PUNDI Vol 3, No 2 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v3i2.150

Abstract

To invest in the capital market, investors must know that in addition to receiving profits, they will also suffer losses. One of the motives of inventors to invest is to get a maximum rate of return with certain risk or obtain a certain rate of return on minimal risk. This study aims to examine the effect of liquidity and profitability on stock returns. The population is a manufacturing company which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sampling technique uses a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 170 observations. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data with the help of application E-Views 8. Panel data regression can be estimated using three models, namely Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). To get the best model, a further test was used, namely the Chow Test and Hausman Test. From the results of the estimation model, it is found that REM is the best model in this study. Furthermore, the results of the study show that liquidity has a positive and not significant effect on stock returns, while profitability has a positive and significant effect on stock returns.
MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA gina septiana; Aminar Sutra Dewi
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.303

Abstract

The government estimates that the manufacturing industry sector which will slow down in 2017 will experience another depress in 2018, if the company's capability is low then the company's value will also be lowered. This study aims to analyze the influence of the independent board of commissioners, institutional ownership, managerial ownership, board of commissioners, leverage and audit committee on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The samples in this study were 8 companies and 40 observations. This research uses the company's annual financial statement data and summary reports from the Indonesia Stock Exchange website. The method of data analysis is panel data regression. The results showed that the independent board of commissioners, board of commissioners, leverage, audit committee had no significant effect on the value of the company (PBV). Institutional ownership and managerial ownership have a positive and significant effect on the value of the company.