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LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KULINER KEMASAN Rahwayu, Dola; Sari, Laynita; Zulvia, Dewi; Umar, Detani; Septiano, Renil
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.924

Abstract

MSMEs in Indonesia are the basis for the development of the people's economy. This shows that MSMEs are one of the business sectors that can develop and be consistent in the national economy. The purpose of this study is to empirically determine financial literacy and financial management on the financial performance of MSMEs in the culinary packaging sector in Padang Barat District. This study uses a quantitative approach and the sampling technique used is convenence sampling. This study used a sample of 75 MSME actors, the number of data returned was 66 data. Data was obtained from questionnaires distributed to MSME actors in the culinary packaging sector in Padang Barat District. Data processing using SPSS version 26. The results of this study explain that financial literacy and financial management have a positive and significant effect on financial performance,
THE DYNAMICS OF FACTORS ENHANCING PERFORMANCE WITH WORK CLIMATE AS AN INTERVENING VARIABLE Sikocil, Algina Feriza; Septiano, Renil; Trismiyanti, Dessy
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2108

Abstract

This study aims to determine and analyze the influence of leadership style on employee work climate, influence of supervision on work climate, influence of leadership style on employee performance, influence of supervision on employee performance, influence of work climate on employee performance, influence of leadership style on performance with work climate as intervening variables and the effect of supervision on performance with work climate as intervening variables. The sample in this study were lecturers at communication protocol section of Merangin District leadership. The type of data used is primary data, the data collection method uses a questionnaire with a Likert scale. Test the research instrument for validity and reliability. The data analysis technique consists of data description test, classical assumption test, path analysis and hypothesis testing. The results of the study found that leadership style has a positive and significant effect on employee work climate, supervision has a positive and significant effect on employee work climate, leadership style has a positive and significant effect on employee performance, supervision has a positive and significant effect on employee performance, work climate has a positive and significant effect. on employee performance, work climate does not play a role as an intervening variable between leadership style and employee performance and work climate does not play a role as an intervening variable between supervision and employee performance. This study suggests that to improve employee performance, a constructive leadership style, a more conducive work climate and increased supervision is needed.
RETURN ON ASSET AND EARNING PER SHARE ON STOCK PRICES IN CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2021-2023 Sari, Laynita; Herlina, Zelvi Fitria; Septiano, Renil
Bina Bangsa International Journal of Business and Management Vol. 5 No. 1 (2025): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v5i1.132

Abstract

Study this aiming for know influence Return On Asset and Earning Per Share against price shares in the company sector Consumer Goods Industry. Population study this is 109 companies and samples as many as 66 companies with amount of data obtained as many as 198 were determined with use method purposive sampling. As for source data used is secondary data. This data sourced from Report Annual Report and Financial Statements in companies sector Consumer Goods Industry listed on the Indonesia Stock Exchange. Research this use technique data analysis with method panel data regression for test connection between variables studied. And with other tests such as model fit tests (CEM, FEM, REM), Chow test, Haussman test, assumption test classical, hypothesis testing, and multiple linear regression testing. The results of the study this explain that return on assets has an effect positive and significant to price shares, earning per share no influential to price share.
The Mediating Role of Satisfaction in the Impact of Complaint Handling and Service Quality on Loyalty of Independent BPJS Health Participants Oktarina, Desi; Septiano, Renil; Sari, Laynita; Marwan, Marwan; Lusiana, Lusiana
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.4990

Abstract

This study aims to examine the influence of complaint handling and service quality on the loyalty of independent BPJS Health participants, with participant satisfaction acting as a mediating variable. A quantitative approach was employed using the SEM-PLS method, involving 251 respondents in Sijunjung Regency. The findings reveal that both complaint handling and service quality positively affect participant satisfaction. However, complaint handling has a negative impact on loyalty, indicating that negative experiences continue to influence participants even after their complaints are addressed. Meanwhile, satisfaction significantly mediates the relationship between service quality and participant loyalty.
Persepsi Akuntan Manajemen terhadap Penerapan Tax Planning Septiano, Renil; Sari, Nila
El-Barka Journal of Islamic Economics and Business Vol. 2 No. 2 (2019)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1752

Abstract

Abstract: Tax planning is a means of fulfilling tax obligations well but the amount of tax paid can be reduced as low as possible to obtain the expected profit and liquidity. This study aims to see the effect of management accountants' perceptions on the implementation of tax planning. The type of research used is quantitative, using primary data. The population of the research was in Food Distributor companies in the Padang City. Respondents who were taken were employees who served as part of accounting staff, management and financial staff companies who worked at the Food Distributor Padang City. Selection of samples was selected using the Convenience sampling method with 30 respondents. Technical data analysis using simple regression analysis. The test results show that the perception variables of management accountants with a significant value of 0,000 < 0,05. Based on the test results it was found that the perception of management accountants has an effect on the implementation of tax planning  Ø§Ù„ملخص: يعد التخطيط الضريبي وسيلة للوفاء بواجبة الضريبية بشكل صحيح ولكن يمكن تقليل مقدار الضريبة المدفوعة إلى أدنى مستوى لأجل الحصول على الربح والسيولة المتوقعين. تهدف هذه الدراسة إلى دراسة تأثير تصورات المحاسبين الإداريين على تطبيق التخطيط الضريبي. نوع البحث المستخدم كمي، باستخدام البيانات الأولية. السكان البحثيون في شركات توزيع المواد الغذائية في مدينة بادانج ØŒ وكان المشاركون في الاستبيان من الموظفين الذين عملوا في موظفي المحاسبة والإدارة وموظفي تمويل الشركة الذين عملوا في شركة توزيع المواد الغذائية في مدينة بادانغ. تم اختيار عينات مختارة باستخدام طريقة أخذ عينات الراحة أو أخذ عينات الملائمة مع مجموعة 30 من المشاركين. تحليل البيانات الفنية باستخدام تحليل الانحدار البسيط. تظهر نتائج الاختبار أن تصور محاسبي الإدارة متغير بقيمة كبيرة من 0ØŒ000 <0.05. بناءً على نتائج الاختبار، تبين أن تصور محاسبي الإدارة يؤثر على تطبيق التخطيط الضريبي. Abstrak: Tax planning merupakan sarana dalam memenuhi kewajiban perpajakan dengan baik tetapi jumlah pajak yang dibayar dapat ditekan serendah mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh persepsi akuntan manajemen terhadap penerapan tax planning. Jenis penelitian yang digunakan bersifat kuantitatif, dengan menggunakan data primer. Populasi penelitian pada perusahaan Distributor Makanan di Kota Padang, Responden yang diambil adalah pegawai yang menjabat dibagian staff akuntasi, menejemen dan staff keuangan perusahaan yang bekerja pada perusahaan Distributor Makanan Kota Padang. Pemlihan sampel dipilih menggunakan metode Convenience sampling atau sampling kemudahan dengan jumlah 30 orang responden. Teknis analisis data menggunakan analisis regresi sederhana. Hasil pengujian menunjukkan bahwa variabel persepsi akuntan manajemen dengan nilai signifikan 0,000 < 0,05. Berdasarkan hasil pengujian didapat bahwa persepsi akuntan manajemen berpengaruh terhadap penerapan tax planning
HOW PERSONALITY, CREATIVITY, AND INNOVATION SHAPE TEACHER PERFORMANCE IN INDONESIAN JUNIOR HIGH SCHOOLS Julianti, Rina; Septiano, Renil; Sari, Laynita; Marwan, Marwan; Suryawan, Ryan Firdiansyah
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 3 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i3.323

Abstract

Some of the problems identified in this study include: (1) Low discipline and weak responsibility among teachers at SMPN 1 Pagai Utara Selatan, (2) a Lack of innovation in teaching methods, and (3) Poor communication with parents, which affects overall teacher performance. This study aims to analyze the influence of personality, creativity, and innovation on teacher performance at SMPN 1 Pagai Utara Selatan. The research method used is a quantitative approach with an associative causal method. The sampling technique applied was total sampling involving 33 teachers as respondents. Partial hypothesis testing shows that personality (X1), creativity (X2), and innovation (X3) each have a positive and significant effect on teacher performance (Y), as evidenced by their respective t-count values being greater than t-table values. Simultaneous hypothesis testing also shows that personality, creativity, and innovation significantly affect teacher performance, as indicated by the F-count value being greater than the F-table value. Based on the analysis, personality, creativity, and innovation are important factors that affect teacher performance, both partially and simultaneously. Educational institutions are encouraged to strengthen these three aspects to improve teacher performance.
FINANCIAL LITERACY AND FINANCIAL ATTITUDE TOWARDS FINANCIAL MANAGEMENT BEHAVIOR OF UMKM IN PACKAGING CULINARY SECTOR IN PADANG BARAT DISTRICT Marbun, Innocencia; Sari, Laynita; Septiano, Renil
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.344

Abstract

SMEs in Indonesia are the foundation of people's economic development. This shows that SMEs are one of the business sectors that can grow and remain consistent in the national economy. The purpose of this research is to determine whether financial literacy and financial attitudes affect the financial management behavior of SMEs in the packaged culinary sector in Padang Barat District. This study uses a quantitative approach and the sampling technique used is convenience sampling. This research involves a sample of 75 SME actors, with 66 data responses received. Data was obtained from questionnaires distributed to SME actors in the packaged culinary sector in Padang Barat District. Data processing was conducted using SPSS version 26. The results of this study explain that financial literacy has a positive and significant effect on financial management behavior, while the results of the study show that financial attitudes do not affect financial management behavior.
EXAMINING THE IMPACT OF DUAL ROLE CONFLICT, JOB STRESS, AND TRANSFORMATIONAL LEADERSHIP ON TEACHER JOB SATISFACTION Simanungkalit, Syahriati; Septiano, Renil; Sari, Laynita; Marwan, Marwan; Firmansyah, Indra
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.350

Abstract

This study aims to analyze the influence of dual role conflict, work stressors, and the principal’s transformational leadership on teacher job satisfaction at SMP Negeri 1 Pagai Utara Selatan. A quantitative approach was employed with a total of 33 teacher respondents selected through total sampling, meaning the entire population was included as the sample. The research instruments were developed based on indicators of each variable, and the collected data were analyzed using multiple linear regression techniques. The results show that dual role conflict and work stressors have a negative impact on teacher job satisfaction, while transformational leadership from the school principal has a positive effect. Both partially and simultaneously, these three variables significantly influence teacher job satisfaction. These findings emphasize that in order to improve job satisfaction, it is essential to implement management strategies that minimize role conflict and work-related stress, while also promoting a leadership style that is inspirational, supportive, and capable of encouraging teachers’ professional development within the school environment.
Pengaruh Kualitas Layanan, Konflik Peran, dan Motivasi terhadap Kepuasan Masyarakat Septiano, Renil; Verafirma, Verafirma; Lusiana, Lusiana; Marwan, Marwan; Firmansyah, Indra
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.4314

Abstract

Purpose: This study delves into the impact of public service excellence, the challenges of conflicting roles, and the drive for public service on community contentment in Pondok Tinggi, Sungai Penuh, highlighting both the direct and intermediary influences of these elements. Methodology: Employing a quantitative research methodology, this study gathered data from 144 respondents through surveys conducted between August and September 2024. The survey included various constructs related to public service, role conflict, and motivation, which were analyzed using statistical techniques provided by IBM SPSS software. Results: The findings revealed that the quality of public service significantly enhances community satisfaction, whereas role conflict negatively affects it. Moreover, public service motivation plays a crucial role in improving community satisfaction, suggesting a complex interplay between these variables. Conclusions: This study conclusively demonstrates that the quality of public service significantly enhances community satisfaction, whereas role conflict detracts from it. Furthermore, public service motivation significantly boosts this satisfaction, underscoring the critical interplay between these factors. By holistically examining these dynamics, this study provides valuable insights for local government policies aimed at improving public service delivery and community well-being in Pondok Tinggi, Sungai Penuh. Limitations: The main limitation of this study is its focus on a single locality, which may not fully represent other regions with different administrative dynamics. Contribution: This study enriches the body of knowledge surrounding public administration by illuminating the essential elements that influence community satisfaction and presenting tangible evidence derived from a local governmental setting in Indonesia.
Factors Influencing Customer Satisfaction and Their Impact on Customer Loyalty Septiano, Renil; Defit, Sarjon; Yulasmi, Yulasmi; Limakrisna, Nandan; Lusiana, Lusiana
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1351

Abstract

Workshop customers, known as unit entry by the automotive world, are one of the sources of revenue for automotive companies. Workshop unit entry is related to customer loyalty. The study aims to determine the relationship between perceived price on customer loyalty through customer satisfaction in auto repair shops customers. A quantitative approach is used as a research approach. Data were collected by questionnaire. The collected data were analyzed to determine the effect between variables, and the analysis technique was Partial Least Square (PLS). The research was conducted at Auto2000 West Sumatra. The research subjects are Auto2000 consumers who use workshop services. The object of research is a review of the influence of perceived price on customer loyalty with customer satisfaction as mediation. The sampling technique is purposive sampling. The results showed that Customer satisfaction can mediate the effect of perceived price on customer loyalty of consumers who use Auto2000 workshop services.