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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) JURNAL PENDIDIKAN TAMBUSAI Jurnal Vokasi Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pusat Akses Kajian Manajemen Journal of Artificial Intelligence and Digital Business e-Jurnal Apresiasi Ekonomi Journal of International Accounting, Taxation and Information Systems International Journal of Social Science and Community Service
Mursalini, Wahyu Indah
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Analisis Kinerja Keuangan Pemerintah Daerah dengan Pendekatan Value For Money (Studi Kasus Pada Dinas Sosial Kabupaten Solok) Esislahyenti, Esislahyenti; Mursalini, Wahyu Indah; Indrawati, Netti
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10869

Abstract

Penelitian ini bertujuan untuk (1) mengetahui kinerja keuangan Dinas Sosial Kabupaten Solok Tahun 2020-2022 dari segi ekonomi, (2) mengetahui kinerja keuangan Dinas Sosial Kabupaten Solok Tahun 2020-2022 dari segi efisiensi, (3) mengetahui kinerja keuangan Dinas Sosial Kabupaten Solok Tahun 2020-2022 dari segi ekonomi efektivitas. Penelitian ini merupakan penelitian deskriptif dengan objek yang diteliti adalah data Laporan Realisasi Keuangan dan Laporan Kinerja Instansi Pemerintah (LKjIP) Dinas Sosial Kabupaten Solok periode tahun 2020-2022. Dalam penelitian ini, digunakan data sekunder dan metode pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif pada pengukuran ekonomi, efisiensi, dan efektivitas. Berdasarkan hasil penelitian mengenai kinerja Dinas Sosial Kabupaten Solok menunjukkan bahwa kinerja Dinas Sosial Kabupaten Solok pada tahun 2020 - 2022 sudah memenuhi prinsip value for money, karena : (1) dari elemen ekonomi dapat diketahui periode tahun 2020 sampai dengan 2022 Dinas Sosial Kabupaten Solok telah mampu menyelenggarakan seluruh program secara ekonomis dengan rasio ekonomis dari tahun 2020-2022 masing-masing 32,73%, 86,35% dan 94,75%; (2) dari elemen efisiensi dapat diketahui periode tahun 2020 sampai dengan 2022 Dinas Sosial Kabupaten Solok telah menyelenggarakan seluruh program secara efisien dengan rasio efisiensi pada tahun 2020-2022 masing-masing 296,60%, 115,80% dan 105,54; (3) dari elemen efektivitas dapat diketahui periode tahun 2020 dan 2021 Dinas Sosial Kabupaten Solok dikategorikan tidak efektif karena indikator kinerja yang telah ditetapkan belum bisa dilaksanakan sepenuhnya dengan rasio efektivitas sebesar 50%, sedangkan periode tahun 2022 Dinas Sosial Kabupateb Solok telah menyelenggarakan semua indikator kinerja secara efektif dengan rasio efektivitas pada setiap program mencapai 100%.
THE IMPACT OF GLOBAL ECONOMIC TURMOIL AND MARKET MECHANISMS ON MANUFACTURING COMPANY PROFIT GROWTH ON THE INDONESIA STOCK EXCHANGE (IDX) Mursalini, Wahyu Indah; Nurhayati, Nurhayati
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 (241.954 KB) | DOI: 10.31846/jae.v11i1.625

Abstract

ABSTRAKPertumbuhan laba yang baik menandakan bahwa perusahaan memiliki keuangan yang cukup sehingga mampu meningkatkan nilai perusahaan. Besarnya dividen yang akan dibayarkan di masa yang akan datang bergantung pada kondisi perusahaan. Tujuan penelitian ini adalah untuk mengetahui dampak gejolak ekonomi global dan mekanisme pasar terhadap pertumbuhan laba. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) subsektor kosmetik dan kebutuhan rumah tangga sebanyak 5 sampel perusahaan yang diperoleh dengan metode purposive sampling. Jenis data dalam penelitian ini adalah kuantitatif. Sumber data yang digunakan adalah data sekunder yang berasal dari Badan Pusat Statistik (BPS) dan laporan keuangan perusahaan selama 6 tahun. Berdasarkan hasil analisis regresi linier berganda diperoleh Y= -24,185 + 0,641X1 - 2,9x10-11X2 + e artinya gejolak ekonomi global berdampak positif terhadap pertumbuhan laba dan mekanisme pasar berdampak negatif terhadap pertumbuhan laba. Hasil uji t dan f menunjukan bahwa gejolak ekonomi global dan mekanisme pasar secara individu dan simultan, tidak berdanpak terhadap pertumbuhan laba pada perusahaan manufaktur dan rumah tangga subsektor kosmetik yang terdaftar di BEI. Hal ini dibuktikan dengan nilai determinan R Square sebesar 0,152 atau sebesar 15,2%. Nilai ini mengidentifikasikan bahwa kontribusi variabel gejolak ekonomi global dan mekanisme pasar adalah sebesar 15,2% terhadap pertumbuhan laba. Sedangkan sisanya sebesar 84,8% dipengaruhi oleh variabel-variabel lain diluar model yang tidak dibahas dalam penelitian ini, seperti rasio-rasio keuangan dan ukuran perusahaan. Bagi peneliti berikutnya disarankan menambah periode pengamatan serta variabel yang digunakan agar diperoleh hasil yang optimal.Kata Kunci : Gejolak Ekonomi Global, Mekanisme Pasar, Pertumbuhan LabaABSTRACKGood profit growth indicates that the company has sufficient finance so that it can increase the value of the company. The amount of dividends to be paid in the future depends on the condition of the company. The purpose of this study is to determine the impact of global economic turmoil and market mechanisms on profit growth. The object of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the cosmetics and household goods sub-sector, with 5 sample companies obtained by purposive sampling method. The type of data in this study is quantitative. The data source used is secondary data from the Central Bureau of Statistics (BPS) and company financial reports for 6 years. Based on the results of multiple linear regression analysis, Y = -24.185 + 0.641X1 - 2.9x10-11X2 + e means that global economic turmoil has a positive impact on profit growth and market mechanisms have a negative impact on profit growth. The results of the t and f tests show that global economic turmoil and market mechanisms individually and simultaneously have no impact on profit growth in manufacturing companies and households in the cosmetics subsector listed on the IDX. This is evidenced by the R Square determinant value of 0.152 or 15.2%. This value identifies that the contribution of global economic turmoil and market mechanisms is 15.2% to profit growth. While the remaining 84.8% is influenced by other variables outside the model that are not discussed in this study, such as financial ratios and company size. For future researchers, it is recommended to increase the observation period and the variables used in order to obtain optimal results.
Analysis of Inflation and Debt on Profit Margins in the Plantation Sub-Sector Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Yeni, Afni; Afriyaldi, Afriyaldi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 1 (2024): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i1.1486

Abstract

The purpose of this study is to investigate the impact of debt and inflation on the profitability of plantation sector companies listed on the Indonesia Stock Exchange from 2019 to 2023.  Using a sample of 60 data from 12 plantation subsector organizations, the methodology used is quantitative and uses a data approach. correlation. Descriptive statistical tests, multiple linear regression tests, classical assumption tests, and hypothesis tests were used for data analysis, while literature reviews and documentation were used for data collection. The research results show that the inflation variable (X1) has a partial influence on the profit margin (Y) as indicated by the t value of -3.119 which is greater than t table 2.002 and the Sig value of 0.003 which is less than 0.05. Apart from that, the Debt variable (X2) has an influence on Profit Margin (Y) with a Sig value of 0.010 which is smaller than 0.05 and a t-count value of 2.671 which is greater than t-table 2.002. Profit Margin (Y) is influenced simultaneously by inflation (X1) and debt (X2), with a calculated f value of 21.807 greater than f table 3.16 and a Sig value of 0.000 less than 0.05. In the plantation subsector listed on the Indonesia Stock Exchange, the combined influence of debt variables (X2) and inflation (X1) on profit margins (Y) is 43.3%.
Analisis Kinerja Keuangan Dilihat Dari Current Ratio Dan Struktur Modal Mursalini, Wahyu Indah; Nirwana, Ida; Fania, Festika
Kompetensi (Competence : Journal of Management Studies) Vol 18, No 2 (2024): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v18i2.27792

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Kinerja Keuangan dilihat dari Current Ratio dan Struktur Modal yang terdaftar di bursa efek indonesia periode 2018-2022. Menggunakan metode kuantitatif dengan jenis penelitian korelasi, sampel yang digunkan sebanyak 36 perusahaan dengan 180 laporan keuangan tahunan. Metode pengumpulan data menggunkan teknik purposive sampling, sedangkan teknik analisis data menggunakan uji asumsi klasik,analisis regresi linear berganda, koefisien determinasi (R2), dan uji hipotesis. Berdasarkan hasil penelitian menunjukan bahwa secara persial current ratio tidak berpengaruh terhadap kinerja keuangan dengan nilai sig t 0,533 0,05. Selanjutnya secara persial struktur modal berpengaruh terhaap kinerja keuangan dengan nilai sig t 0,003  0,05. Sedangkan secara simultan current ratio dan struktur modal berpengaruh terhadap kinerja keuangan dengan nilai Fhitung5,901 3,06, dan nilai sig 0,003. Adapun besarnya pengaruh current ratio dan struktur modal terhadap kinerja keuangan adalah 7,6%.Kata Kunci : Current Ratio, Struktur Modal, Kinerja Keuangan
Peran Motivasi Dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan Di PT. PLN Kota Solok Sriyanti, Esi; Mursalini, Wahyu Indah; Maishara, Yuni
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 5 No. 3 (2024): November
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v5i3.11560

Abstract

Even a state-owned enterprise like PT. PLN must optimize all electricity-related services. All PT. PLN staff are required to perform this important obligation. Consequently, PT. PLN requires personnel who exhibit exemplary performance. This study seeks to examine the impact of employee performance on motivation and work discipline. The research concentrated on the personnel of PT. PLN Kota Solok. The study's population consisted of all employees of PT. PLN Kota Solok, with 57 persons undergoing quantitative analysis. Consequently, the sampling method employed will be the whole sample technique, as the overall population comprises fewer than 100 individuals. The findings of the multiple linear regression analysis indicate that work motivation and work discipline positively influence employee performance at PT. PLN Kota Solok. The coefficient of determination of 0.662 signifies that work motivation and discipline account for 66.2% of the variance in employee performance at PT. PLN Kota Solok. The t-test results indicate that work motivation influences employee performance. Conversely, Work Discipline exerts a significant impact on Employee Performance. The F test results indicate that employee performance at PT. PLN Kota Solok is concurrently influenced by work motivation and work discipline.
Debt to Equity Ratio, Fixed Asset Turnover and Profit Growth in Companies Listed on The BEI Mursalini, Wahyu Indah; Sriyanti, Esi; Sari, Irma Permata
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.72

Abstract

The aim of this research  is to investigate how the debt to equity ratio and fixed asset turnover impact the growth of profits. The focus of this research will be on analyzing the financial records of companies within the food and beverage industry that are traded on the Indonesia Stock Exchange from 2019 to 2022. A total of 48 companies will be included in the study. Purposive sampling was utilized to select 31 companies for the study. Quantitative data was employed for analysis. The findings indicate that the debt to equity ratio has a partial but significant impact on profit growth. This is evidenced by the research results that the t-count value> t table (-2.186> 1.987) and a significance value of 0.032 <0.05. Thus, H1 in this study is accepted. According to the test results, it was found that profit growth is not significantly impacted by fixed asset turnover. This is evidenced by the research results showing the t-count value <t-table (-0.742 <1.987) and a significance value of 0.460> 0.05. Thus, H2 is rejected in this research. The results of the study suggest that both the debt to equity ratio and fixed asset turnover do not collectively influence profit growth to a noticeable extent. The research findings clearly demonstrate a calculated f value <f table (2.402 <3.10) and a significance value of 0.097> 0.05. Thus, H3 in this study is rejected. The value of 0.053 or 5.3% demonstrates this, with the remaining 94.7% being affected by unexplored variables.  
Analysis of Cash Holding and Firm Size on Firm Value in Coal Mining Companies Listed on the Indonesia Stock Exchange Mursalini, Wahyu Indah; Sriyanti, Esi; Septiawati, Laras
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.74

Abstract

This study will look at the impact of cash reserves and company size on corporate value (a case study of coal mining sub-sector businesses listed on the IDX between 2017 and 2022). In this study, 17 coal mining companies listed on the Indonesian stock exchange were chosen using a purposive sample method. This research uses quantitative data. The results of the statistical research indicate that cash reserves have a considerable impact on the value of the enterprises under consideration. This is demonstrated by the t-test results: 2.549 > t-table 1.668, significance 0.014 > 0.05. Thus, it can be determined that Cash Holding influences Company Value. The statistical analysis results indicate that Firm Size significantly influences Company Value in the examined companies. This is demonstrated by the t-value of -1.801 < t-table 1.668 and a significance of 0.078 > at a significance threshold of 0.05. As a result, it is reasonable to conclude that the Cash Holding variable has a large influence on Company Value. Cash reserves and firm size have a significant impact on the value of a firm. The f test confirms this, with a significance level of 0.021 < 0.05 and an f-value of 4.182 < f-table 3.134. This is demonstrated by the R Square value of 0.154, or 15.4%, with the remaining 84.6% influenced or clarified by parameters not examined in this study, such as Net Profit Margin, Return On Assets, and Debt To Equity Ratio.
Pengaruh Nilai Perusahaan Ditinjau Dari Segi Pertumbuhan Perusahaan pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Mursalini, Wahyu Indah; Jolistika, Rani; Sriyanti, Esi
Jurnal Pustaka Manajemen (Pusat Akses Kajian Manajemen) Vol 5 No 1 (2025): Jurnal Pustaka Manajemen
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of Company Value from the perspective of Company Growth on manufacturing companies listed on the IDX from 2019 to 2023. The sample used in this study consists of 10 samples from a population of 19 companies in the Automotive sub-sector listed on the IDX for the period 2019-2023. The method used in this study is purposive sampling. The data analysis techniques used are classical assumption tests, the coefficient of determination test (R2), multiple linear regression, and hypothesis testing. The results of the study show that partially, Company Growth does not have a significant effect on Company Value, with a significance value of 0.335 > 0.05. Based on the results of the third hypothesis test using the F test, it is known that the sig value is 0.000 < 0.05, so it can be concluded that the independent variable has an effect on the dependent variable, meaning that Company Growth collectively has a significant effect on Company Value. In this study, the variable Company Growth can only explain 80.7% of the Company Value according to the results of the coefficient of determination test (R²), indicating a low proximity between the dependent and independent variables. Meanwhile, the remaining 19.3% is influenced by other variables outside the model discussed in this study.
Pelatihan Literasi Keuangan bagi Pelaku UMKM di Jorong Pasa Nagari Paninjauan, Kabupaten Solok, Sumatera Barat Mursalini, Wahyu Indah; HENDRAYANI, EKA; Arfimasri, Arfimasri; Ningsih, Andria; Ihsan, Muhammad; Yuliza, May; Nazif, Muhammad; Syamsyir, Syamsyir; Endarwita, Endarwita
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7212

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam mendorong pertumbuhan ekonomi nasional, dengan kontribusi sekitar 60% terhadap Produk Domestik Bruto (PDB) dan menyerap lebih dari 97% tenaga kerja. Di wilayah Jorong Pasa Nagari Paninjauan, Kabupaten Solok, UMKM menjadi fondasi utama dalam menggerakkan ekonomi masyarakat setempat. Namun demikian, masih rendahnya tingkat literasi keuangan menjadi kendala utama yang menghambat kemajuan sektor ini. Berdasarkan hasil survei awal, mayoritas pelaku UMKM belum memiliki pemahaman yang memadai mengenai konsep dasar pengelolaan keuangan, pencatatan transaksi, serta perencanaan anggaran. Hal ini menyebabkan kesulitan dalam pengelolaan modal dan akses terhadap pembiayaan dari lembaga formal. Untuk mengatasi persoalan tersebut, dilaksanakan kegiatan pengabdian masyarakat yang mencakup pelatihan literasi keuangan, pendampingan usaha, serta edukasi mengenai akses pembiayaan. Pelatihan ini dilakukan secara partisipatif dan aplikatif, memungkinkan peserta langsung menerapkan materi dalam praktik usaha mereka. Kegiatan pendampingan turut memperkuat kemampuan pelaku usaha dalam pencatatan keuangan, melakukan analisis keuangan, serta mengelola arus kas secara efisien. Berdasarkan evaluasi melalui kuesioner dan wawancara, ditemukan peningkatan tingkat pemahaman peserta dari 45% menjadi 80%. Peningkatan ini menunjukkan bahwa program yang dirancang secara tepat dapat meningkatkan kepercayaan diri dan kemampuan pengambilan keputusan finansial para pelaku UMKM. Untuk memastikan keberlanjutan, program sebaiknya dilaksanakan secara periodik dengan dukungan modul praktis, kolaborasi dengan institusi keuangan, serta digitalisasi sistem pencatatan keuangan.
The Influence of Company Size and Debt Ratio on the Financial Performance of Bank Subsector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2023 Mursalini, Wahyu Indah; Nurhayati, Nurhayati; Budiman, Harry
International Journal of Social Science and Community Service Vol. 3 No. 4 (2025): October
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i4.88

Abstract

This research analyzes how Company Size and Debt Ratio affect the Financial Performance of banking subsector companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using quantitative regression analysis on financial statement data, the study employed purposive sampling to select 36 banking companies meeting the research criteria. The findings reveal that Company Size significantly and positively influences Financial Performance, with a t-value of 2.425 exceeding the t-table value of 1.987 and significance of 0.017 below 0.05, confirming hypothesis H1. Conversely, Debt Ratio shows no significant individual effect on Financial Performance, with a t-value of -1.410 below 1.987 and significance of 0.162 above 0.05, rejecting hypothesis H2. However, simultaneous testing demonstrates that Company Size and Debt Ratio together significantly affect Financial Performance, with an f-value of 3.612 surpassing f-table value of 3.103 and significance of 0.031 below 0.05, accepting hypothesis H?. The study concludes that Company Size plays a crucial role in enhancing banking sector financial performance, indicating that larger banks tend to achieve better financial outcomes. While Debt Ratio lacks individual significance, suggesting that debt levels alone do not meaningfully impact performance, the combined effect of both variables proves statistically significant. This suggests that when analyzed collectively, Company Size and Debt Ratio contribute to explaining variations in banking financial performance, though Company Size emerges as the more influential factor among Indonesian banking companies during the examined period.
Co-Authors Afriyaldi, Afriyaldi Arfimasri, Arfimasri Bintang, Fachwadi Dodo, Harius Lion Endarwita Esislahyenti, Esislahyenti Fania, Festika Fitri, Annissa Kurnia Harry Budiman Hendrayani, Eka Indrawati, Netti Jolistika, Rani Maishara, Yuni Najid, Raihan nazif, muhammad Ningsih, Andria Nirwana, Ida Nurhayati Nurhayati Risma, Yuni Sari, Irma Permata Septiawati, Laras Sriyanti, Esi Susanti, Sri Devi Syamsyir Syamsyir Yeni, Afni Yuliza, May