Articles
<![CDATA[Insolvensi Dan Likuiditas Pada Kinerja Keuangan Bank Syariah ]]>
<![CDATA[Aminar Sutra Dewi]]>;
<![CDATA[Yessy Sentya Gunawan]]>
<![CDATA[ Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jempper.v2i2.1404
<![CDATA[This study aims to examine the extent to which insolvency and liquidity ratios affect financial performance. This research is a quantitative research method using data in the form of financial statements of the Islamic banking sector at the Financial Services Authority for the period 2017 – 2021. This study used a purposive sampling method as a sampling technique. The variables used in this study are insolvency (X1), liquidity (X2). Based on the analysis that has been carried out, it can be concluded from this research that: Insolvency has a significant positive effect on the financial performance of Islamic banking companies registered with the financial services authority in 2017-2021. This means that the companies listed in the OJK do not experience bankruptcy. Likewise with the Liquidity ratio which has a positive and significant effect on the financial performance of Islamic banking companies registered with the financial services authority in 2017-2021. This means that Islamic banking companies are able to fulfill their short-term obligations at maturity. Therefore, the financial performance of Islamic banking in Indonesia is good and growing. In this study, the data analysis method used was descriptive statisrics using the stata 14 program.]]>
<![CDATA[Keadilan Organisasi dan Komitmen Organisasional terhadap Kepuasan Kerja Pegawai di Kantor Dinas Kependudukan dan Pencatatan Sipil Kota Padang ]]>
<![CDATA[Aminar Sutra Dewi]]>;
<![CDATA[Tiara Elka Savitri]]>
<![CDATA[ Manajemen Kreatif Jurnal Vol. 2 No. 4 (2024): November: Manajemen Kreatif Jurnal ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/makreju.v2i4.3380
<![CDATA[The aim of this research is to determine the dominant indicators of the variables Employee Job Satisfaction, Organizational Justice and Organizational Commitment in the Population and Civil Registration Service of Padang City and to determine the partial influence of Organizational Justice and Organizational Commitment on employee job satisfaction in the Population and Civil Registration Service Padang city. This type of research is quantitative, the sampling technique used is a total sampling technique which is taken based on the entire population, because the population is less than 100 people. The research sample consisted of 46 people. The types of data used in this research are primary data and secondary data. The technique for analyzing the data uses validity and reliability tests using the SPSS version 21.00 program. The hypothesis was tested using the T test. The results of this research show (1) Organizational Justice has a significant effect on employee job satisfaction at the Padang City Population and Civil Registration Service (2) Organizational Commitment has a significant effect on employee job satisfaction at the Padang City Population and Civil Registration Service. This research aims to determine the dominant indicators of employee job satisfaction variables.]]>
<![CDATA[Bagaimana Kinerja Keuangan Perusahaan Dipengaruhi Oleh Struktur Modal Dan Total Asset Turnover Pada Perusahaan Manufaktur Yang Terdaftar di BEI? ]]>
<![CDATA[Utari, Bilgi]]>;
<![CDATA[Martha, Lidya]]>;
<![CDATA[Afriyeni, Afriyeni]]>;
<![CDATA[Dewi, Aminar Sutra]]>;
<![CDATA[Mayliza, Riri]]>
<![CDATA[ JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.32503/akuntansi.v6i2.7129
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal (DER) dan total asset turnover pada kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2023. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia akhir Tahun 2023. Dari populasi sebanyak 218 perusahaan yang terdaftar di Bursa Efek Indonesia diperoleh 36 perusahaan sebagai sampel dengan periode pengamatan selama tujuh tahun (2017-2023). Data dianalisis dengan menggunakan regresi data panel dengan bantuan program Eviews12. Berdasarkan hasil analisis data disimpulkan bahwa struktur modal (DER) tidak berpengaruh signifikan pada kinerja keuangan perusahaan dan Total asset turnover berpengaruh positif dan signifikan pada kinerja keuangan perusahaan.]]>
<![CDATA[Inovasi Pembukuan Digital UMKM: Implementasi Aplikasi Accurate dalam Meningkatkan Kualitas Laporan Keuangan Usaha Pandai Sikek ]]>
<![CDATA[Dewi, Aminar Sutra]]>;
<![CDATA[Mayliza, Riri]]>;
<![CDATA[Martha, Lidya]]>;
<![CDATA[Fitriadi, Yohan]]>;
<![CDATA[Suryadi, Nanda]]>
<![CDATA[ ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 7 No. 1 (2026): ARSY : Jurnal Aplikasi Riset kepada Masyarakat ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/arsy.v7i1.1973
<![CDATA[Usaha Mikro, Kecil, dan Menengah (UMKM) di Nagari Pandai Sikek masih menghadapi keterbatasan dalam pengelolaan pembukuan keuangan, khususnya dalam penyusunan laporan keuangan yang transparan dan akuntabel. Permasalahan utama yang dihadapi adalah rendahnya literasi akuntansi serta penggunaan sistem pembukuan manual yang belum terstandarisasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan pelaku UMKM melalui penerapan digitalisasi pembukuan menggunakan aplikasi Accurate sebagai solusi pencatatan keuangan berbasis teknologi. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan UMKM, pelatihan penggunaan aplikasi Accurate, pendampingan penyusunan laporan keuangan, serta evaluasi hasil implementasi. Kegiatan ini melibatkan pelaku UMKM secara partisipatif agar mampu mengoperasikan aplikasi secara mandiri dalam aktivitas usaha sehari-hari. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pencatatan transaksi keuangan, kemudahan dalam penyusunan laporan laba rugi dan neraca, serta meningkatnya transparansi laporan keuangan usaha. Selain itu, digitalisasi pembukuan membantu pelaku UMKM dalam pengambilan keputusan usaha yang lebih berbasis data. Kegiatan ini diharapkan dapat mendorong keberlanjutan pengelolaan keuangan UMKM serta meningkatkan daya saing usaha secara berkelanjutan.]]>
<![CDATA[Pengaruh Kepuasan Kerja, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Bank Nagari Kantor Pusat ]]>
<![CDATA[Farhansyah, Muhammad]]>;
<![CDATA[Sutra Dewi, Aminar]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026) ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Kinerja pegawai dipandang sebagai elemen penting dalam keberhasilan organisasi, sehingga identifikasi faktor-faktor yang memengaruhinya menjadi krusial. Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja, motivasi kerja, dan disiplin kerja terhadap kinerja pegawai pada Bank Nagari Kantor Pusat Padang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 102 responden yang dipilih melalui teknik total sampling. Data dikumpulkan menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan regresi linier berganda. Berdasarkan SPSS, hasil penelitian menunjukkan bahwa kepuasan kerja tidak berpengaruh terhadap kinerja pegawai, yang tingkat kepuasan yang dirasakan pegawai tidak memberikan dampak yang berarti pada hasil kerja pegawai. Motivasi kerja terbukti berpengaruh signifikan terhadap kinerja, menandakan bahwa dorongan kerja internal maupun eksternal memiliki peran penting. Selain itu, disiplin kerja juga memberikan pengaruh signifikan terhadap kinerja pegawai, yang berarti semakin tinggi tingkat kedisiplinan pegawai maka semakin optimal juga kinerja yang dihasilkan.]]>
<![CDATA[Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Prestasi Kerja Pegawai di Dinas Sosial Kabupaten Pesisir Selatan ]]>
<![CDATA[Apria Siska Yendia]]>;
<![CDATA[Aminar Sutra Dewi]]>
<![CDATA[ MASALIQ Vol 5 No 6 (2025): NOVEMBER ]]>
Publisher : <![CDATA[Lembaga Yasin AlSys ]]>
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DOI: 10.58578/masaliq.v5i6.7993
<![CDATA[This study aims to analyze the influence of work motivation and work discipline on employees’ job performance at the Social Service Office of Pesisir Selatan Regency. The analysis is grounded in the assumption that motivation and discipline are key factors determining the performance of public sector personnel in realizing organizational effectiveness. The research employed a quantitative approach with a survey design, involving 30 respondents comprising all employees of the Social Service Office of Pesisir Selatan Regency, selected using a saturated sampling technique. Data were collected through a closed-ended questionnaire and analyzed using multiple linear regression with SPSS. The results show that work motivation has a positive and significant effect on employees’ job performance, and work discipline likewise has a positive and significant effect on job performance. These findings reinforce McClelland’s motivation theory and Hasibuan’s concept of work discipline, and contribute to the development of human resource management scholarship, particularly in the governmental sector. Practically, the study underscores the importance of strengthening employees’ motivation and discipline as a strategic lever to enhance job performance and organizational productivity.]]>
<![CDATA[Pengaruh Likuiditas dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi ]]>
<![CDATA[Rizki Mardona]]>;
<![CDATA[Aminar Sutra Dewi]]>
<![CDATA[ Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI ]]>
Publisher : <![CDATA[Indo Publishing ]]>
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DOI: 10.63822/myf4zv81
<![CDATA[Tujuan penelitian ini dilakukan untuk mengetahui pengaruh Current Ratio terhadap Nilai Perusahaan, pengaruh Return On Asset terhadap Nilai Perusahaan, pengaruh Dividen Payout Ratio terhadap Nilai Perusahaan, pengaruh Return On Asset terhadap Nilai Perusahaan yang dimoderasi oleh Dividend Payout Ratio dan pengaruh Current Ratio terhadap Nilai Perusahaan yang dimoderasi oleh Dividend Payout Ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Teknik analisis data yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Pengambilan sampel menggunakan metode purposive sampling dengan menggunakan kriteria tertentu. Sampel penelitian sebanyak 24 perusahaan. Hasil penelitian ini Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Likuiditas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, kebijakan dividen tidak berpengaruh terhadap nilai Perusahaan, Kebijakan Dividen tidak mampu memoderasi pengaruh Profitabilitas terhadap Nilai Perusahaan, Kebijakan Dividen tidak mampu memoderasi pengaruh Likuiditas terhadap Nilai Perusahaan. ]]>
<![CDATA[Nilai Perusahaan Ditinjau dari Dewan Komisaris Independen dan Komite Audit dengan Profitabilitas sebagai Variabel Moderasi ]]>
<![CDATA[Widia Gustina]]>;
<![CDATA[Aminar Sutra Dewi]]>
<![CDATA[ ARZUSIN Vol 5 No 5 (2025): OKTOBER ]]>
Publisher : <![CDATA[Lembaga Yasin AlSys ]]>
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DOI: 10.58578/arzusin.v5i5.7717
<![CDATA[Firm value is a key indicator reflecting investors’ perceptions of a company’s performance and long-term prospects. This study aims to analyze the effect of independent commissioners and audit committees on firm value, as well as the moderating role of profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2022. A quantitative approach was employed, using purposive sampling to select a sample of 24 companies, resulting in 96 observations over four years. Data were analyzed using panel data regression with the assistance of Eviews 12 software. The findings reveal that independent commissioners have no significant effect on firm value, while audit committees have a positive and significant effect. Profitability also has a positive and significant effect on firm value. Moreover, profitability moderates the relationship between independent commissioners and firm value, but does not moderate the relationship between audit committees and firm value. These results highlight the importance of audit committee effectiveness and profitability in shaping investor perceptions of firm value, and they offer implications for strengthening corporate governance through effective internal oversight and financial performance.]]>
<![CDATA[Pengaruh Growth Opportunity dan Capital Expenditure terhadap Nilai Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Vika Sintia]]>;
<![CDATA[Aminar Sutra Dewi]]>
<![CDATA[ ARZUSIN Vol 5 No 6 (2025): DESEMBER ]]>
Publisher : <![CDATA[Lembaga Yasin AlSys ]]>
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DOI: 10.58578/arzusin.v5i6.7992
<![CDATA[The current transportation challenges in Indonesia are characterized by digitalization and technological innovation that affect firm value in this sector. Transportation companies that adopt digital technologies tend to have higher market value because they are better able to enhance profitability and competitiveness. In addition, global pressure to reduce carbon emissions encourages companies to shift toward electric vehicles, environmentally friendly fuels, and low-emission technologies. This study aims to analyze the effect of Growth Opportunity and Capital Expenditure on the firm value of transportation companies listed on the Indonesia Stock Exchange (IDX). The research population comprises all transportation sector companies listed on the IDX during the 2019–2023 period, with purposive sampling yielding 65 companies as the research sample. Data were analyzed using panel data regression with the support of the EViews application. The results indicate that Growth Opportunity has no significant effect on the firm value of transportation companies, whereas Capital Expenditure has a significantly negative effect on firm value. These findings suggest that growth opportunities are not yet fully reflected in market valuation, while suboptimally managed capital expenditure policies tend to be responded to negatively by the market, indicating that management needs to design more selective investment strategies that are aligned with the demands of digitalization and environmental sustainability.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia 2019–2023 ]]>
<![CDATA[Lidya Martha]]>;
<![CDATA[Nurul Izati]]>;
<![CDATA[Aminar Sutra Dewi]]>;
<![CDATA[Riri Mayliza]]>;
<![CDATA[Ratnawati Raflis]]>
<![CDATA[ ARZUSIN Vol 6 No 1 (2026): FEBRUARI ]]>
Publisher : <![CDATA[Lembaga Yasin AlSys ]]>
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DOI: 10.58578/arzusin.v6i1.9132
<![CDATA[Firm value has become a central concern in the finance literature because it reflects the market’s perception of a company’s long-term prospects and performance; however, studies that specifically examine the effects of managerial ownership and Corporate Social Responsibility (CSR) disclosure in the property and real estate sector in Indonesia remain relatively limited. This study aims to analyze the effect of managerial ownership and CSR disclosure on firm value in Indonesian property and real estate sector companies. A quantitative approach with a causal research design was employed, involving 23 companies selected using purposive sampling for the 2019–2023 period. Data were obtained from annual reports and analyzed using panel data regression with the aid of EViews 12 software. The results show that managerial ownership does not have a significant effect on firm value, whereas CSR disclosure has a positive and significant effect on firm value. These findings support legitimacy theory and enrich the corporate governance literature in the context of the property and real estate sector in Indonesia. The study concludes that CSR disclosure is an important strategy for enhancing firm value, with theoretical implications for the development of finance and governance literature and practical implications for management in formulating sustainability policies oriented toward increasing firm value.]]>
