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Kepemilikan Manajerial dan Kebijakan Deviden terhadap Nilai Perusahaan pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2018- 2022 Devita, Weli; Dewi, Aminar Sutra
JURNAL ECONOMINA Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i1.1119

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial dan kebijakan deviden terhadap nilai perusahaan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Tahun yang digunakan dalam penelitian ini adalah lima tahun yaitu mulai tahun 2018-2022. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Dari populasi sebanyak 115 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia diperoleh 11 perusahaan sebagai sampel dengan periode pengamatan selama lima tahun (2018-2022). Data dianalisis dengan menggunakan regresi data panel. Berdasarkan hasil analisis data disimpulkan bahwa kepemilikan manajerial berpengaruh positif namun tidak signifikan terhadap nilai perusahaan dengan nilai t-hitung sebesar 2.3060 dan signifikansi 0,9461 sehingga hipotesis pertama ditolak. Kebijakan deviden berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai t-hitung sebesar 6.9916 dan signifikansi 0,0000, sehingga hipotesis kedua diterima.
THE EFFECT OF DIVIDEND POLICY AND COMPANY SIZE ON LEVERAGE (RETAIL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2016-2020 PERIOD) Dewi, Aminar Sutra; Tiana, Elma
Jurnal Apresiasi Ekonomi Vol 11, No 1 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.363 KB) | DOI: 10.31846/jae.v11i1.540

Abstract

ABSTRACTThis study aims to examine the effect of dividend policy and firm size on leverage. In companies listed on the Indonesia Stock Exchange. The research population is all financial reports listed on the IDX for the 2016-2020 period. The sample  was selected using the the purposive sampling method with sample criteria being companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Companies that have complaate financial statements for the 2016-2020 period and obtained a sample of 6 companies. The data source is the company’s annual financial statementstaken through the official website of the Indonesia Stock Exchange (www.idx.co.id) testing using panel data regression analysis with the SPSS program. Dividend policy is measured by the dividend payout ratio (DPR), while company size is measured by (SIZE). The results showed that the dividend policy variable hed a negative and insingnificant effect on leverage, while firm size had a negative and insingnificant effect on leverage.Keywords: Leverage; Dividend Policy; Company Size.
Insolvensi Dan Likuiditas Pada Kinerja Keuangan Bank Syariah Aminar Sutra Dewi; Yessy Sentya Gunawan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1404

Abstract

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.
Keadilan Organisasi dan Komitmen Organisasional terhadap Kepuasan Kerja Pegawai di Kantor Dinas Kependudukan dan Pencatatan Sipil Kota Padang Aminar Sutra Dewi; Tiara Elka Savitri
Manajemen Kreatif Jurnal Vol. 2 No. 4 (2024): November: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v2i4.3380

Abstract

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.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Prestasi Kerja Pegawai di Dinas Sosial Kabupaten Pesisir Selatan Yendia, Apria Siska; Dewi, Aminar Sutra
MASALIQ Vol 5 No 6 (2025): NOVEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v5i6.7993

Abstract

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.
Pengaruh Growth Opportunity dan Capital Expenditure terhadap Nilai Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Sintia, Vika; Dewi, Aminar Sutra
ARZUSIN Vol 5 No 6 (2025): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i6.7992

Abstract

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.
Bagaimana Kinerja Keuangan Perusahaan Dipengaruhi Oleh Struktur Modal Dan Total Asset Turnover Pada Perusahaan Manufaktur Yang Terdaftar di BEI? Utari, Bilgi; Martha, Lidya; Afriyeni, Afriyeni; Dewi, Aminar Sutra; Mayliza, Riri
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7129

Abstract

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.
Inovasi Pembukuan Digital UMKM: Implementasi Aplikasi Accurate dalam Meningkatkan Kualitas Laporan Keuangan Usaha Pandai Sikek Dewi, Aminar Sutra; Mayliza, Riri; Martha, Lidya; Fitriadi, Yohan; Suryadi, Nanda
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 7 No. 1 (2026): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v7i1.1973

Abstract

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.