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All Journal Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) 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 CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi Journal of International Accounting, Taxation and Information Systems International Journal of Social Science and Community Service Manager : Jurnal Ilmu manajemen
Mursalini, Wahyu Indah
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Accounts Receivable and Inventory on Profits in Large Trading Subsector Companies Listed on the Indonesian Stock Exchange in 2017-2021 Juwita, Amelia; Mursalini, Wahyu Indah; Nurhayati, Nurhayati; Hendrayani, Eka
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1484

Abstract

The main aim of this study is to investigate how accounts receivable and inventory influence the profitability of companies in the Large Trade subsector that are listed on the Indonesia Stock Exchange between 2017 and 2021. A total of 47 companies were examined in this research, with 16 companies chosen for the sample using purposive sampling. Quantitative data was employed for the analysis. The results indicated that there was no significant relationship between accounts receivable and profits, as the t-value of -0.154 was found to be lower than the t-table of 1.771, with a significance level of 0.878 > 0.05. Hence, the theory concerning accounts receivable was disapproved in this investigation.   Conversely, stock was discovered to have a considerable effect on earnings with a t-value of 1.830, surpassing the t-table of 1.771, and significance level of 0.032 < 0.05, leading to the affirmation of the theory concerning inventory. Additionally, upon inspecting both accounts receivable and inventory together, there was a notable combined impact on earnings, as indicated by an F-value of 1.719 > F-table 1.611 and a significance of 0.018 < 0.05. Consequently, the hypothesis pertaining to the simultaneous influence of both variables on profit was acknowledged. The research equally found that about 23% of the variability in profit can be clarified by accounts receivable and inventory, whereas the other 77% is affected by unexplored factors like earnings manipulation, stock prices, and financial management proficiency.
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.
Analysis of the Impact of Communication and Job Satisfaction on Work Effectiveness at the Department of Cooperatives, Small and Medium Enterprises, Industry and Trade (DKUKMPP), Solok Regency Nasrah, Rasidah; Mursalini, Wahyu Indah; Sutriani, Rahmi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1479

Abstract

This study aims to investigate how communication and job satisfaction impact work effectiveness at the Solok Regency Small and Medium Enterprises Cooperatives, Industry and Trade (DKUKMPP) Service. A total of 67 respondents participated in the research, which utilised quantitative methods for analysis. The statistical analysis revealed that communication has a significant influence on work effectiveness, as evidenced by the t test results (tvalue 4.536 > ttable 1.998, significance level 0.000 < 0.05). This suggests that effective communication plays a crucial role in enhancing work effectiveness. Furthermore, the study concluded that job satisfaction also has a significant impact on work effectiveness, based on the statistical analysis findings.  The t-test confirmed that the value of tvalue 4.018 is greater than ttable 1.998, indicating that Job Satisfaction has a significant impact on Work Effectiveness. Furthermore, it was found that both Communication and Job Satisfaction together have a significant effect on Work Effectiveness within the Solok Regency Small and Medium Enterprises Cooperatives, Industry and Trade (DKUKMPP) Service. This was demonstrated through the use of the F test, where the fvalue of 76.332 exceeded the ftable value of 3.14, with a resulting significance value of 0.000, which is lower than the threshold of 0.05. The R Square value of 0.705, representing 70.5%, suggests that Job Satisfaction and Communication explain a significant portion of Work Effectiveness, with 29.5% of the influence coming from other variables not accounted for in the study.
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.
Faktor - Faktor Yang Mempengaruhi Kepuasan Pelanggandi PDAM Kota Solok Sriyanti, Esi; Mursalini, Wahyu Indah; Risma, Yuni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3176

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara Kualitas Layanan dan Pelatihan Kerja terhadap Kepuasan Pelanggan di PDAM Kota Solok. Penelitian ini menggunakan metode deskriptif yang dikombinasikan dengan pendekatan kuantitatif. Data primer untuk penelitian ini dikumpulkan melalui penyebaran kuesioner, menggunakan teknik accidental sampling, dengan total ukuran sampel sebanyak 48 responden. Temuan menunjukkan bahwa Kualitas Layanan memiliki pengaruh parsial yang signifikan terhadap Kepuasan Pelanggan di PDAM Kota Solok; menurut uji-t, nilai t hitung lebih besar dari nilai t tabel, khususnya 4,308 dibandingkan dengan 2,01290, dan tingkat signifikansinya adalah 0,000, yang lebih kecil dari 0,05. Demikian pula, Pelatihan Kerja juga secara signifikan mempengaruhi Kepuasan Pelanggan di PDAM Kota Solok; uji-t menunjukkan bahwa nilai t hitung melebihi nilai t tabel, dengan hasil 3,670 lebih besar dari 2,01290 dan tingkat signifikansi pada 0,000, juga lebih kecil dari 0,05. Hasil uji F menunjukkan bahwa Kualitas Layanan dan Pelatihan memiliki pengaruh positif terhadap Kepuasan Pelanggan, karena nilai F hitung sebesar 59,812 melampaui nilai F tabel sebesar 3,20 (59,812 > 3,20). Hal ini menunjukkan bahwa, jika dipertimbangkan secara bersama-sama, Kualitas Layanan dan Pelatihan berpengaruh positif terhadap Kepuasan Pelanggan di PDAM Kota Solok. Koefisien determinasi (R²) menunjukkan bahwa Kualitas Layanan dan Pelatihan memberikan pengaruh positif sebesar 72,7% terhadap Kepuasan Pelanggan di PDAM Kota Solok, sementara sisanya sebesar 27,3% dipengaruhi oleh faktor-faktor lain, seperti etika komunikasi dan kepercayaan pelanggan, yang tidak dibahas dalam penelitian ini.
Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022 Mursalini, Wahyu Indah; Susanti, Sri Devi; Nurhayati, Nurhayati
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i2.15237

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak penghasilan dan current ratio berpengaruh terhadap pertumbuhan laba pada subsektor farmasi yang terdaftar di Bursa Efek Indonesia Periode 2016-2022, menggunakan metode kuantitatif, sampel yang digunakan sebanyak 63 laporan keuangan perusahaan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi, sedangkan teknik analisis data menggunakan uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa Beban Pajak Penghasilan dan Current Ratio berpengaruh tidak signifikan terhadap Pertumbuhan laba. Hasil ini dibuktikan dengan nilai f hitung adalah Nilai Signifikan 0,000<3,21 nilai t sebesar 9,695>0,05. Dari hasil pengujian dapat disimpulkan bahwa Beban Pajak Penghasilan (X1) dan Current Ratio (X2) berpengaruh signifikan terhadap Pertumbuhan Laba.
Co-Authors Afniyeni, Afniyeni Afriyaldi, Afriyaldi Almasdi Anggriani, Suci Yoga Arfimasri, Arfimasri Desda, Mia Muchia Dodo, Harius Lion Dorris Yadewani Endarwita Esislahyenti, Esislahyenti Faisal, Yoga Fania, Festika Fitri, Annissa Kurnia Harry Budiman Hendrayani, Eka Indrawati, Netti Jolistika, Rani Juwita, Amelia Maishara, Yuni Muhammad Ihsan Nasrah, Rasidah nazif, muhammad Ningsih, Andria Nirwana, Ida Nurhayati Nurhayati Putri, Attila Nurhida Reni Wijaya, Reni Risma, Yuni Santika, Mutiara Dwi Sari, Irma Permata Septiana, Sherli Septiawati, Laras Sriyanti, Esi Susanti, Sri Devi Sutriani, Rahmi syamsyir, Syamsyir Tri Arli, Cindy Junika Wardhana, Deny Zikri Yeni, Afni Yuliza, Mai Yuliza, May Yurasti