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Journal : JURNAL PUNDI

Pengaruh Teknologi Informasi Terhadap Kinerja Organisasi Universitas Kota Padang Dengan Budaya Organisasi Sebagai Variabel Moderasi Elsa Meirina; Mike Kusuma Dewi
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.325

Abstract

Higher education is a higher education organizing unit as an advanced level of secondary education in the education pathway and has a strategic function, namely as a cultural center, the development of science and technology and as a moral force. This situation can be realized if well managed and able to show the resources in an organization that play a role in achieving success. The problem that arises is that universities have experienced fundamental changes that have never happened before, namely problems related to organizational performance, especially universities in the city of Padang, as a whole is not optimal, this is indicated by the implementation of services related to complicated student UKT payments, inadequate qualifications of lecturer workforce the number of student applicants and students accepted is small and the number of published studies and publications is relatively limited due to the system. In this study, the hypothesis is obtained that information technology (X) has a positive and significant effect on organizational performance at the University in Padang City. This can be seen from the significance value (sig.) Of information technology of 0.000 <0.05 and organizational culture (Z) moderates the significant influence of information technology (X) on organizational performance (Y). the real level is 0.05. Data processing using SPSS Ver.25.Keyword: Information technology, Organizational performance, Organizational Culture 
PROFITABILITAS PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empris pada Perusahaan Manufaktur yang Go Publik yang terdaftar di BEI periode 2013-2015) Mike Kusuma Dewi
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.852 KB) | DOI: 10.31575/jp.v1i2.31

Abstract

In earnings information companies can be used to assess the performance of management, and can also to estimate the risk in investing in a company. Investors often focus their attention on earnings information without seeing the procedures used to generate earnings information will encourage the company's management to take income smoothing action. Hopefully the information provided in the financial statements is valid information, relevant and reliable for users of financial statements. In reality there is no denying that there are still companies that indicate the practice of income smoothing.               The purpose of this study is to determine the effect of ROE and NPM on the practice of income smoothing on manufacturing entities that have Go Public listed on the Indonesia Stock Exchange This study used a sample of 35 business entities that have Go Public period           2013-2015. The research hypothesis used Multiple Regression Analysis using SPSS Ver.data processing tool 16. The test result showed that ROE and NPM there is no significant influence to earnings smoothing practice. And in fact until 2015 where the good economic conditions do not affect management to implement the practice of income smoothing. Key words : ROE, NPM, Income smoothing
Pengaruh earnings management terhadap operating cash flow dan likuiditas perusahaan konstruksi (studi kasus pada pt x ) mike kusuma dewi; Yesri Maifoza
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.389 KB) | DOI: 10.31575/jp.v2i1.65

Abstract

This research was conducted at a construction company that has not been listed on Indonesia Stock Exchange. The purpose of this research are: 1) to know the effect of cash flow of PT X on earnings management practice at company X, 2) to know the liquidity to earnings management practice at company PT X. This research type is basic research. The object of this study is a construction company that has not been listed on the stock exchanges of Indonesia with financial data from 2010 to 2016. This data is processed by using SPSS version 23 with classical assumption test and multiple regression analysis. From the test, the R Square value is 97.2%. This figure shows the ability of folw and cash liquidity affects earnings management practices in PT X. The conclusion is: 1) operating cash flow negatively affect earnings management at PT X, 2) liquidity effect negative to earnings management at PT X.
Pengaruh Perencanaan Pajak Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Perbankan Swasta yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Mike Kusuma Dewi; Fatihah Aulia Rahmi
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.384

Abstract

This study is entitled The Effect of Tax Planning and Company Size on Earnings Management in Private Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020. The formulation of the problem in this study is how the effect of tax planning and company size on earnings management. This study aims to analyze empirically the effect of tax planning and firm size on earnings management. The population in this study are private banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The method of determining the sample in this study used the purposive sampling method, and based on the specified criteria, the number of samples was 27 companies. The data source in this study is secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange for the 2018-2020 period by accessing www.idx.co.id. The analytical technique used is multiple linear regression analysis with Eviews application tools. The results of this study indicate that tax planning has no effect on earnings management, and firm size has a positive effect on earnings management.
Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang) mike kusuma dewi
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.668 KB) | DOI: 10.31575/jp.v2i3.89

Abstract

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23