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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 Pendidikan Ekonomi (JURKAMI) 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) Mamangan Social Science Journal 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor-faktor yang Mempengaruhi Kinerja Guru SMP Negeri 2 Kota Solok Faisal, Yoga; Nurhayati, Nurhayati; Mursalini, Wahyu Indah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja guru di SMP Negeri 2 Kota Solok, menggunakan metode kuantitatif pendekatan asosiatif, sampel yang digunakan sebanyak 66 responden. Metode pengumpulan data menggunakan kuesioner dan observasi, sedangkan teknik analisis data menggunakan uji validitas dan reliabilitas, analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial disiplin kerja berpengaruh terhadap kinerja guru SMP Negeri 2 Kota Solok dengan nilai thitung ­7,086 > ttabel 1,999 dan nilai Sig. 0,000 < 0,05.  Selanjutnya secara parsial lingkungan kerja berpengaruh terhadap kinerja guru di SMP Negeri 2 Kota Solok dengan nilai thitung 4,421 > ttabel 1,999 dan nilai Sig. 0,000 < 0,05. Sedangkan secara simultan disiplin kerja dan lingkungan kerja berpengaruh terhadap kinerja guru di SMP Negeri 2 Kota Solok dengan nilai f­hitung ­36,841 > 3,14 dan nilai Sig. 0,000 < 0,05. Adapun besarnya pengaruh variabel disiplin kerja dan lingkungan kerja terhadap kinerja guru di SMP Negeri 2 Kota Solok adalah 53,9%.
Pengaruh Antara Pertumbuhan Perusahaan dan Kinerja Keuangan Terhadap Income Smoothing pada Perusahaan Subsektor Logam yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Tri Arli, Cindy Junika; Mursalini, Wahyu Indah; Nasrah, Rasidah
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10328

Abstract

Penelitian ini dilakukan untuk memperoleh pemahaman tentang bagaimana Pengaruh Pertumbuhan Perusahaan dan Kinerja Keuangan terhadap Income Smoothing pada perusahaan subsektor Logam yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel yang digunakan dalam penelitian ini sebanyak 10 sampel dari 19 populasi perusahaan subsektor Logam yang terdaftar di BEI tahun 2018-2022. Metode yang digunakan dalam penelitian ini yaitu metode purposive sampling. Berdasarkan hasil uji statistik, dapat disimpulkan bahwa Pertumbuhan Perusahaan berpengaruh signifikan dan parsial terhadap Income. Hasil yang  diperoleh ttabel dari penelitian ini adalah 1,677. Pengujian hipotesis pertama (H1) yaitu pengaruh pertumbuhan perusahaan terhadap income smoothing diterima. Hal ini dapat dilihat dari hasil thitung 2,410 > 1,677 ttabel signifikan 0,020 <dari 0,05. Artinya variabel pertumbuhan perusahaan (X1) berpengaruh terhadap income smoothing (Y). Hipotesis kedua (H2) dalam penelitian ini H0 diterima dapat dilihat dari nilai thitung 1,844  > ttabel 1,677 dan signifikan 0,071 > dari taraf signifikan 0,05. Artinya variabel kinerja keuangan (X2) tidak berpengaruh terhadap income smoothing (Y). Dari hasil uji F pada tabel diatas didapatkan bahwa nilai signifikasi 0,005 < 0,05 dan Fhitung 6,059 > Ftabel 3,195 maka H0 Ditolak dan  H3 diterima. Artinya secara simultan terdapat pengaruh signifikan antara variabel bebas terhadap variabel terikat, yaitu Pertumbuhan Perusahaan (X1) dan Kinerja Keuangan (X2) secara bersama-sama berpengaruh terhadap Income Smoothing (Y).
The Effect of Skills and Experience on The Performance of Small and Medium Enterprises With Innovation as Mediation Variable Yadewani, Dorris; Wijaya, Reni; Mursalini, Wahyu Indah; Almasdi
Indonesian Journal of Business and Entrepreneurship Vol. 9 No. 1 (2023): IJBE, Vol. 9 No. 1, January 2023
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.9.1.12

Abstract

This study examined the mediating effect of innovation on the relationship between skills, experience and performance of SMEs. The population in this study were all SMEs in the culinary sector which were fostered by the Pariaman City Government which accounted for 27 businesses. The sampling technique uses a non-probability approach, namely purposive sampling In order to test hypotheses, this study performs multiple and hierarchical regression analyses. SPSS version 25 is used to process the data. The results of analysis displayed that skills, experience and innovation positively affected the performance of SMEs. In addtion, the variables of skills and experience were found to have positive effect on innovation. Morever, innovation was proven to mediate the relationship between skills, experience and performance of SMEs. Keywords: skills, experience, innovation, performance of SMEs
USE OF PERSONNEL APPLICATIONS (KEPO) IN THE FRAMEWORK OF PERSONNEL DATA MANAGEMENT OF THE SOLOK CITY PERSONNEL AND HUMAN RESOURCES DEVELOPMENT AGENCY (BKPSDM) Sriyanti, Esi; Mursalini, Wahyu Indah; Dodo, Harius Lion
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 2 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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

Abstract

This research aims to find out how the Analysis of the Use of Online Personnel Applications (KEPO) on Personnel Data Management, Personnel Agency and Human Resources Development (BKPSDM) in Solok City, in making a breakthrough in the digital world of employees throughout Solok City. The type of research used is descriptive qualitative. The data collection techniques used in this research are observation and documentation. The type of data used is qualitative and the data source uses primary data sources. The data analysis technique used in this research is a qualitative descriptive method. The employee data used in this research was 41 people, consisting of Head of Section, Head of Subdivision and General Functional Staff (BKPSDM). The research results show that a comparative analysis of employee absence management, before and after using the Kepo application to make a breakthrough in the digital world of employees throughout Solok City, can make data management easier. Most application processing systems initially followed a manual processing system design using a fingerprint machine so that the processing of personnel data was slow which could result in slow delivery of information. The use of the KEPO (Online Personnel) application, which is an application that will make it easier to carry out personnel administration, store personnel data digitally, and make the process of managing personnel administration easier compared to previously using a fingerprint machine for attendance is the right choice compared to others.
The Effect of Economic Growth and Inflation on the Composite Stock Price Index for the Period 2020-2023 Mursalini, Wahyu Indah; Nurhayati, Nurhayati; Najid, Raihan
International Journal of Social Science and Community Service Vol. 4 No. 1 (2026): January
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v4i1.90

Abstract

This investigation aspires to procure empirical substantiation concerning the repercussion of economic expansion and inflation upon the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange (IDX) throughout the span of 2020–2023. The methodological framework employed is regression analysis within a quantitative paradigm, grounded in archival data of IHSG reports. The research cohort was delineated through a total sampling technique, yielding 48 monthly observations consonant with the stipulated criteria.The findings disclose that economic expansion exerts a constructive and statistically momentous influence on the IHSG, evidenced by a t-statistic of 12.638 surpassing the critical threshold of 2.01410, with a probability value of 0.000 < 0.05. Accordingly, hypothesis (H1) is corroborated while the null proposition is repudiated. In contraposition, inflation likewise manifests a significant effect on the IHSG, with a t-statistic of 12,905.184 > 2.01410 and a probability value of 0.003 < 0.05, thereby validating hypothesis (H2).Conjointly, economic expansion and inflation were discerned to wield a simultaneous and notable effect on the IHSG, with an F-statistic of 121.218 exceeding the tabular benchmark of 3.204 and a significance level of 0.000 < 0.05, affirming hypothesis (H3). Thus, the inquiry elucidates that economic expansion assumes a pivotal role in augmenting the IHSG, while inflation also imparts a consequential individual impact. Nevertheless, under a joint analytical lens, both determinants conjointly demonstrate a substantive influence upon the trajectory of the IHSG.
The Impact of Company Growth and Company Size on Dividend Policy in Automotive and Component Sub-Sector Companies Listed on the Indonesian Stock Exchange During the Period 2020–2023 Bintang, Fachwadi; Mursalini, Wahyu Indah; Yeni, Afni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.118

Abstract

This research seeks to examine and evaluate how corporate growth and firm size influence dividend policy among manufacturing companies in the automotive and components subsector from 2020 to 2023. The study employs a quantitative methodology and focuses on 18 manufacturing firms in the automotive and components subsector that are publicly traded on the Indonesia Stock Exchange during the specified timeframe. Through purposive sampling methods, the researchers selected 15 companies from this subsector for analysis. The analytical approach utilized multiple linear regression analysis conducted with SPSS version 19 software. The findings reveal that corporate growth does not significantly impact dividend policy decisions, whereas firm size demonstrates a positive and statistically significant influence on dividend policy. When examining the combined effect of both variables, the results indicate that company growth and firm size together influence dividend policy, though this collective impact lacks statistical significance.
Community Empowerment through Financial Literacy and Management to Build Sustainable MSMEs in Solok Regency, West Sumatra Mursalini, Wahyu Indah; Yeni, Afni; Sriyanti, Esi; Arfimasri, Arfimasri; Hassan, Mohamed Ayyub
Jurnal Mamangan Vol 15, No 1 (2026): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v15i1.10293

Abstract

Understanding the basic concepts of financial literacy and management of MSMEs in Solok Regency is still low, resulting in slow economic growth. The purpose of this study to analyze how community empowerment through financial literacy and management can build sustainable MSMEs in Solok Regency. The research method used is a quantitative approach, with MSMEs in the food and beverage sector as the unit of analysis. The data used are primary data, collected using purposive sampling through surveys and questionnaires from 90 respondents using a Likert scale. Data analysis uses statistical analysis with the Multiple Linear Regression method using the SPSS program, whose stages include: validity, reliability, t, f, and determination tests. The results show that the interaction of financial literacy and management complement and strengthen each other in influencing to performance MSMEs the food and beverage sector in Solok Regency. Between the two variables, financial literacy has a significant influence on MSME performance. Financial management practices demonstrate the need for awareness of the importance of good financial management. However, there is still room for improvement, particularly in financial education, the use of technology, and the development of a more formal management system. Theoretically, the concept of innovation and sustainable knowledge in financial management will enable MSMEs to make wise decisions for the sustainability of their businesses. Practically, these findings imply the importance of training and support from the government or relevant institutions. Therefore, this study makes a significant contribution to community empowerment in MSME development, economic growth, and national development. With an increasingly complex economy and the needs of individuals, groups, and governments, it is crucial for MSME performance to be managed and adapted to developments in science and technology.
Factors Affecting Company Value in Manufacturing Companies in the Agricultural Subsector Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Yeni, Afni; Iswara, Nada
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.110

Abstract

This investigation aims to unravel the antecedents that shape Firm Value within Manufacturing Corporations in the Plantation Sub-sector listed on the Indonesia Stock Exchange. The study encompassed 15 entities selected through purposive sampling over the period from 2019 to 2023. By employing multiple linear regression, it was inferred that the Current Ratio and Debt to Equity Ratio exhibit a discernible influence on Firm Value, as articulated in the regression equation: Y = 0.341 + 0.186X1 + 0.369X2 + e. The results of the t-test indicated that the Current Ratio (X1) does not have a significant effect on Firm Value, with a t-value of 1.365 < t-table 1.993 and a significance value of 0.179 > 0.05. Therefore, the first hypothesis is rejected. Conversely, the Debt to Equity Ratio (X2) has a significant effect on Firm Value, with a t-value of 3.339 > t-table 1.993 and a significance value of 0.002 < 0.05. Thus, the second hypothesis is accepted. Furthermore, the F-test results showed that both the Current Ratio and Debt to Equity Ratio simultaneously have a significant effect on Firm Value, with a F-value of 6.448 > F-table 3.124 and a significance value of 0.003 < 0.05. Therefore, the third hypothesis is accepted. The coefficient of determination test produced an R-squared value of 0.223. This means that the independent variables, Current Ratio and Debt to Equity Ratio, explain 22.3% of the variation in Firm Value, while the remaining 77.7% is explained by other factors outside this research model.
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.
Co-Authors Afniyeni, Afniyeni Afriyaldi, Afriyaldi Almasdi Anggriani, Suci Yoga Arfimasri, Arfimasri Azen, Muhamad Bintang, Fachwadi Desda, Mia Muchia Dodo, Harius Lion Dorris Yadewani Endarwita Esislahyenti, Esislahyenti Faisal, Yoga Fania, Festika Fitri, Annissa Kurnia Harry Budiman Hassan, Mohamed Ayyub Hendrayani, Eka Indrawati, Netti Iswara, Nada Jolistika, Rani Juwita, Amelia Maishara, Yuni Muhammad Ihsan Najid, Raihan Nasrah, Rasidah nazif, muhammad Ningsih, Andria Nirwana, Ida Nurhayati Nurhayati Putri, Attila Nurhida Reni Wijaya, Reni Revanda, Rivo 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