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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Manajemen Universitas Bung Hatta Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Community Service Jurnal Ilmu Manajemen & Ekonomika Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Innovative: Journal Of Social Science Research Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan International Research of Multidisciplinary Analysis Journal of Accounting, Management, Economics, and Business Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA)
Dewi, Mike Kusuma
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH DAYA TARIK WISATA, FASILITAS DAN AKSESIBILITAS TERHADAP KEPUTUSAN BERKUNJUNG DI OBJEK WISATA PANTAI AIR MANIS KOTA PADANG Mike Kusuma Dewi; Muhammad Rivandi; Elsa Meirina
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 15 No 2 (2020): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v15i2.16895

Abstract

The purpose of this study was to examine the effect of tourist attraction, facilities and accessibility on the decision to visit the Air Manis Beach Tourism Object in Padang City. Sampling was done by simple random sampling method, the sample in this study were 99 visitors of the city of Padang sweet water beach. The type of data in this study is cross sectional. The data collection technique in this study is the technique of collecting questionnaire methods. The application used to process data in the study was SPSS version 25. The results showed that tourist attraction had a positive influence on visiting decisions, facilities had a positive effect on visiting decisions and accessibility had a positive effect on visiting decisions at Air Manis Beach Tourism Object in Padang. This is evidenced by the results of the t test with a significance level of less than 0,05. For further research, add the number of variables and the amount of data so that the data ismore accurate.
FAKTOR YANG MEMPENGARUHI KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN NON KEUANGAN SUBSEKTOR MAKANAN DAN MINUMAN Mike Kusuma Dewi; Meri Andani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.165

Abstract

This study aims to test factors that influence the characteristics of good corporate governance (GCG) against corporate social responsibility (CSR) disclosure in non-financial food and beverage subsectors in the IDX 2016-2020. Based on purposive sampling, the number of Food and Beverage Subsector companies used in the study sample was as many as 12 companies. Hypothesis testing uses regression panel data using the E Views 8.0 program. The results showed that the board of commissioners had a significant positive effect on CSR, Leverage had no effect on CSR and the size of the company had no effect on CSR
PEMILIHAN UKURAN KINERJA BERDASARKAN KARAKTERISTIK PEKERJAAN, PERSAINGAN PASAR, DAN TUJUAN STRATEGIS PERUSAHAAN EKSPEDISI Elsa Meirina; Mike Kusuma Dewi
Jurnal Kajian Akuntansi dan Auditing Vol. 17 No. 2 (2022): Oktober 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.43 KB) | DOI: 10.37301/jkaa.v17i2.72

Abstract

This research is a type of quantitative research in which researchers look at the performance measures of several shipping companies in the city of Padang based on job characteristics, market competition, and company strategic goals. The research data used in the form of distributing questionnaires to expedition employees in the city of Padang. All data were processed using multiple regression analysis by looking at the validity, reliability, classical assumptions, descriptive analysis and hypothesis testing with T test and R2 test. The variables in this study are job characteristics, with the results having no effect on performance measures for expedition employees in the city of Padang (H1) due to differences in the characteristics of research work, culture, conditions and work situations where the research was conducted with previous studies, while market competition (H2) and the company's strategic objectives (H3) have a positive effect on the size of the company's performance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN YANG EFEKTIF UNTUK USAHA BUDI DAYA MADU LEBAH TANPA SENGAT/GALO-GALO (TRIGONA SP) PADA CV SHAHABAT MADU DI KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Renil Septiano
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.226

Abstract

The financial report is a file recording money, where the report contains all kinds of transactions involving money, both purchase and sale and credit transactions. This report is made in a certain period, for example every month or every year. It depends on each company's policy. Financial reports are made to determine the company's financial condition. Therefore, the financial manager must make it precise and accurate, and be responsible for presenting the reports that have been made in detail to the superiors. Based on this, we from the Lecturer team do service in the Kuranji Padang area for the business of cultivating stingless bee honey / Galo-galo which is also managed by CV Shahabat Madu. this activity was carried out for approximately 3 hours, by conducting a question-and-answer session between the lecturer team and the honey bee managers regarding how to carry out the recording of financial transactions and financial reports
PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Prastion Syah Putra; Mike Kusuma Dewi
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.586 KB) | DOI: 10.37301/jkaa.v18i1.107

Abstract

This research aims to examine the influence of capital structure and liquidity on earnings quality of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange from 2018 to 2021. The research uses a quantitative research method with panel data. The data source used in this study is secondary data. The secondary data used in this study were financial statements of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange, obtained through links from http://www.idx.co.id and http://idnfinancials.com, as well as other related websites. The population of this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange from 2018 to 2021, totaling 70 companies. The sampling technique used in this article is purposive sampling with a sample size of 18 companies, for a total of 72 company data over a four-year period. The results of the research indicate that earnings growth does not significantly affect earnings quality, while liquidity has a significant effect on earnings quality. These results were obtained through data analysis using EVIEWS9.
Pengaruh Rasio Keuangan Dan Rasio Profitabilitas Terhadap Perubahan Laba Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Vina Oktavia Yames; Mike Kusuma Dewi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i3.603

Abstract

The purpose of this study is to analyze the Effect of Financial Ratios and Profitability Ratios on Profit Growth in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research used is a quantitative method. The samples used were 60 companies. The technique used is purposive sampling. In analyzing the data using Eviews 10 software. The data analysis method used is panel data regression. Based on the results of the study, it shows that financial ratios have no effect on earnings changes and profitability ratios have a negative effect on earnings changes.
PENINGKATAN EFISIENSI BIAYA DENGAN ANALISIS VALUE CHAIN PADA USAHA BATIK TANAH LIEK KOTO BARU, KABUPATEN SOLOK, SUMATERA BARAT Elsa Meirina; Mike Kusuma Dewi; Melfia Melfia
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.432

Abstract

One of the handicraft industries in West Sumatra that is currently being activated is the development of the batik industry. One of the developing batik industries is the Tanah Liek batik industry. With the development of the batik industry, the right strategy is needed so that the batik produced has an added value (value) chain in the eyes of consumers. This service activity provides appropriate counseling so that batik craftsmen, especially Tanah Liek batik in the city of Solok, can provide a value chain that has an impact on the profits of batik craftsmen later. Not only the design of the batik pattern that will be highlighted but also the price and quality of the durable product which will be a competitive advantage against other types of batik. The community service activities carried out by the team of lecturers and students aim to provide the right direction in improving profit oriented to the product value chain, namely Tanah Liek batik  
THE IMPACT OF NON-PERFORMING LOANS ON COMPANY PROFITS Laynita Sari; Febryandhie Ananda; Dewi Zulfia; Muhammad Rivandi; Mike Kusuma Dewi
International Research of Multidisciplinary Analysis Vol. 1 No. 6 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/irma.v1i6.53

Abstract

This study aims to determine the effect of Non-Performing Loans on the profits of banking companies in Indonesia. Non-performing loans and company profit are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to four banks of State-Owned Enterprises in Indonesia from 2014-2022. The type of data used is secondary data in the form of annual reports of State-Owned Enterprises Banks for the 2014-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12.  This study found that Non-Performing Loans provide empirical evidence of a significant negative effect on the profits of banking companies of State-Owned Enterprises Banks in 2014-2022 significantly
Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Risiko Perusahaan Food And Beverage Di BEI Gina Septiana; Mike Kusuma Dewi; Elsa Meirina
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6101

Abstract

Risk disclosure is a type of risk that companies use in presenting risk information that comes in operating business activities in the financial statements for one period. The company must present risk information and disclose it clearly and accurately.This study aims to test the independent board of commissioners, company size and profitability on corporate risk disclosures in the food and beverage sector on the IDX. This study uses a sample in the food and beverage sector on the IDX in 2019-2021. Based on positive sampling, the number of food and beverage companies used in this study were 12 companies. Hypothesis testing uses panel data regression using the E Views 8.0 program. The results of this study indicate that the independent board of commissioners has a significant negative effect on risk disclosure, firm size has no effect on risk disclosure and profitability has no effect on risk disclosure.
PENERAPAN TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI PADA USAHA “SALA LAUAK” KELURAHAN PURUS-KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Laynita Sari; Renil Septiano; Lisa Amelia Herman
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.836

Abstract

The small and medium business sector (UMKM) is an important pillar in the Indonesian economy. There should be no doubt about its existence, considering that this sector absorbs a lot of labor which has proven to be able to survive in the midst of the storm of the economic crisis and become the driving force of the economy. Currently, UMKM are in a trend that positive with the number continuing to increase every year. This positive trend will have a good impact on the Indonesian economy. One of the business actors that dominates the most is the culinary sector. The culinary delights that will be used as material for this service are sala lauak snacks. In this service activity, we from the team provide education about the application of simple target costing to business actors which will be linked to the turnover generated by producers in 1 day. The application of target costing is based on the difference between the target cost per unit of production and the desired profit margin from the product selling price. Based on this, producers are expected to be able to generate maximum profits and further improve the quality standards of the products they produce
Co-Authors Ananda, Febryandhie Annisa Annisa Dewi Zulfia Dewi, Aminar Sutra Elviza, Resti Fatihah Aulia Rahmi Gina Septiana Gledira Fadia Haya Lusiana Lusiana Martha, Lidya Meirina, Elsa Melfia Melfia Melfia Melfia Melia Apri Susanti Meri Andani Nadia Rapika Dewi Ningsi, Sepri Hati Nova Novita Novia Suci Ramadhani Novita, Wellia Prastion Syah Putra Rivandi, Muhammad Sari, Laynita Septiano, Renil Sherly Kurnia Saputri Solly Aryza Teguh Hidayat Vina Oktavia Yames Wahyuni, Rezza Yames, Vina Oktavia Yesri Maifoza Yosi Afriani Zulfia, Dewi Zulvia, Dewi Zusmawati Zusmawati