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All Journal Daya Saing : Jurnal Ilmu Manajemen International Journal of Artificial Intelligence Research JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Jurnal Komunikasi Profesional JURNAL PUNDI Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi El-Barka: Journal of Islamic Economics and Business Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Digital Business Management Jurnal Inovasi Penelitian Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Studi Ilmu Manajemen dan Organisasi Jurnal Abdimas Bina Bangsa Jurnal Ekonomi International Journal of Multidisciplinary Research and Literature (IJOMRAL) Journal of Social And Economics Research Journal of Community Service Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Jurnal Ilmu Multidisplin Jurnal Akuntansi Trisakti Jurnal Mutiara Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Bina Bangsa International Journal of Business and Management journal of social and economic research IPSSJ Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Septiano, Renil
Sekolah Tinggi Ilmu Ekonomi KBP
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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.
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. 
Faktor-Faktor yang Mempengaruhi Pangsa Pasar Bank Syariah di Indonesia Septiano, Renil; Sari, Laynita; Midania, Zakia
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6284

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Biaya Operasional terhadap Pendapatan Operasional (BOPO), Return On Asset (ROA), Financing to Deposit Ratio (FDR) dan Capital Adequacy Ratio (CAR) terhadap Market Share Bank Syariah di Indonesia. Jenis penelitian ini adalah kuantitatif. Jumlah populasi sebanyak 11 Bank Umum Syariah. Teknik pengambilan sampel yang digunakan adalah total sampling yaitu 11 Bank Umum Syariah. Jumlah laporan keuangan sebanyak 33 didapat dari 11 Bank umum Syariah selama periode 3 tahun, yaitu tahun 2018 sampai dengan 2020. Analisis dalam penelitian ini bantuan program SPSS versi 23. Hipotesis di uji dengan menggunakan uji t. Hasil dari penelitian ini menunjukkan bahwa variabel Biaya Operasional terhadap Pendapatan Operasional (BOPO) dan Return On Asset (ROA) memiliki pengaruh signifikan terhadap Market Share sedangkan variabel Financing to Deposit Ratio (FDR) dan Capital Adequacy Ratio tidak berpengaruh signifikan terhadap Market Share.
Peran Kinerja terhadap Saham Perbankan di Indonesia Sari, Laynita; Septiano, Renil
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6665

Abstract

Harga saham merupakan faktor yang sangat penting dan harus diperhatikan oleh investor dalam melakukan investasi karena harga saham menunjukan prestasi emiten. Rata-rata harga saham perbankan yang ada di BEI dari tahun 2017-2021 berfluktuasi, dari tahun 2017-2019 rata-rata harga saham perbankan konsisten meningkat, tetapi dari tahun 2020-2021 rata-rata harga saham perbankan berturut-turut mengalami penurunan. Penelitian ini bertujuan untuk melihat pengaruh kinerja terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2021. Jumlah sampel yang digunakan sebanyak 41 perusahaan perbankan di Indonesia yang konsisten terdaftar di Bursa Efek Indonesia dari tahun 2017-2021. Data diolah menggunakan E-Views, dari hasil pengolahan data didapatkan hasil bahwa kinerja yang diukur dengan menggunakan rasio Return On Asset berpengaruh positif terhadap harga saham perbankan yang terdafatar di Bursa Efek Indonesia tahun 2017-2021.
Pengaruh Current Ratio Dan Return On Asset Terhadap Harga Saham Perusahaan Manufaktur Sari, Laynita; Rahmadani, Aprila; Septiano, Renil
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The Covid-2019 pandemic is said to have suppressed people's purchasing power. The phenomenon that occurred in the Share Price of Indofood Sukses Makmur Tbk Manufacturing Company listed on the Indonesia Stock Exchange showed that from 2019-2020 it experienced a decline that was not in accordance with its target, where the Share Price in 2019 had a share price of Rp.7,925 per share, in 2020 it had a share price of Rp.6,825 per share. This shows that the Share Price of Indofood Sukses Makmur Tbk Manufacturing Company has experienced a considerable decline where the stock price's ability to make a profit is now being disrupted and is the cause of the economic situation that is still unstable due to the Covid-19 pandemic. But Indofood Sukses Makmur Tbk Manufacturing company has risen and returned because society has begun to adapt as before. This study aims to determine the effect of current ratio and return on assets on stock prices. With purposive sampling techniques, the population was sampled with a total sample of 11 manufacturing companies in the food and beverage subsector in 2016-2020. The analysis method used is a panel regression model. The results showed that the current ratio did not affect the share price of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2020, while the return on assets had a positive and significant effect on the share prices of food and beverage companies. listed on the Indonesia Stock Exchange in 2016-2020.
Co-Authors Adam Eprianto Adam Eprianto Adam Eprianto Afdhal Chatra Afriyeni, Afriyeni Ananda, Febryandhie Angga Putra Aryadi, Didi Asphari Wahyu Siregar Ayu Suriayu Budi Pramadian Cut Dwi Gita Subakti Deni Erianto Desfita Anggriana Dewi, Mike Kusuma Edhie Budi Setiawan, Edhie Budi Elva Dona Elvi Susanti Febzi Fiona Firmansyah, Indra Fitria Susanto Hasto Joko Nur Utomo Helmi Prilla Aldino Helmita Herlina, Zelvi Fitria Heryanto Heryanto Hidayat, Teguh Indra Firmansyah Ismawati Ismawati Julianti, Rina khusnul khotimah Koten, Romualdus Antonius Geli Liwaul Liwaul Lusiana Lusiana Lusiana M, Marwan Marbun, Innocencia Marisca, Prita Martha, Lidya Marwan Marwan Marwan Marwan Maulidza Nur Fauzi Maulina, Evaf Meirina, Elsa Midania, Zakia Mu&#039;ah Nandan Limakrisna Nila Sari Nila Sari Nugraha Arifin, Febri Nurfazira, Nurfazira Oktarina, Desi Oktavora, Oga Gandradika Pramadian, Budi Prianti, Rita Rahmadani, Aprila Rahmat Syahrul Rahwayu, Dola Ratna Widayati Rivandi, Muhammad Rospita Saurei Rusita, Indah Rusmardi Rusmardi Rysha Mulyadi Sari, Laynita Sarjon Defit Shadam, Fadel Vageno Sikocil, Algina Feriza Simanungkalit, Syahriati Siti Aminah Sri Madona Saleh Sucihati, Roos Nana Suratman Suratman suryawan, ryan firdiansyah Sutiyana Fachruddin Syahdeni Pratama Tri Susilowati Trismiyanti, Dessy Umar, Detani Verafirma Verafirma Verafirma, Verafirma Willy Oscar Maheltra Wini Esparesya WP, Dwi Atmodjo Yulasmi, Yulasmi Yuliana Yuliana Zakia Midania Zakia Midania Zulvia, Dewi