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Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat Elviza, Resti; Dewi, Mike Kusuma; Dewi, Aminar Sutra; Novita, Wellia; Zusmawati, Zusmawati
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v20i1.6730

Abstract

Capital expenditure is a form of capital creation, which includes investments and expenditures made to acquire or develop assets with an expected economic return period of more than one year. The aim of this research is to determine the effect of capital expenditure on local revenue (PAD) and balancing funds in districts/cities in West Sumatra Province in 2019-2023. The research method used is a quantitative research method. This data comes from the following websites: https://www.bps.go.id/ and https://djpk.kemenkeu.go.id/, which are managed by the Indonesian Directorate General of Financial Balance (DJPK). This research uses 95 reports covering the years 2019-2023 covering districts/cities in West Sumatra province, to examine the realization of local original income, balancing funds, and district/city capital expenditures in West Sumatra province, namely using the Econometric Views (EViews) version of the software. 10 using descriptive statistical tests, model feasibility, classical assumptions, panel data regression, hypotheses, and the Adjusted R Square coefficient test used in data analysis. The findings of this study confirm the null hypothesis that balancing funds do not influence capital expenditure positively and significantly, but local revenue influences capital expenditure positively and significantly.
SINERGI MANAJEMEN KEUANGAN DAN DIGITAL MARKETING DALAM PENGEMBANGAN UMKM KULINER: STUDI KASUS ZET & CHICI laynita sari; Renil Septiano; Mike Kusuma Dewi; Dewi Zulvia; Lusiana, Lusiana
Journal of Community Service Vol 6 No 2 (2024): JCS, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v6i2.314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi besar dalam perekonomian Indonesia, khususnya di sektor kuliner. Namun, banyak UMKM menghadapi kendala dalam mengelola keuangan dan menerapkan strategi pemasaran digital. Penelitian ini bertujuan untuk menganalisis dampak sinergi antara manajemen keuangan dan digital marketing dalam pengembangan UMKM “Zet & Chici,” sebuah bisnis makanan ringan yang didirikan pada tahun 1991 oleh Ibu Zet dan kini dikelola bersama dengan anaknya, Chici, sebagai generasi penerus. Pemanfaatan pendekatan pelatihan manajemen keuangan dan pemasaran digital, penelitian ini menemukan adanya peningkatan efisiensi keuangan dan peningkatan jangkauan pasar. Hasil penelitian ini diharapkan menjadi rujukan bagi UMKM dalam mengintegrasikan keuangan dan pemasaran digital untuk memajukan usaha mereka di era digital.
Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Melfia Melfia; Mike Kusuma Dewi
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1081

Abstract

This study is entitled The Effect of Liquidity and Company Size on Profitability in Manufacturing Companies in the Pharmaceutical Subsector Listed on the Indonesia Stock Exchange in 2017-2021. The formulation of the problem in this study is how the influence of liquidity and company size on profitability. This study aims to empirically analyze the effect of liquidity and firm size on profitability. The population in this study are Manufacturing Companies in the Pharmaceutical Subsector Listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study uses a purposive sampling method, and based on the specified criteria, the number of samples is 8 companies. The data source in this study is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange for the 2017-2021 period by accessing www.idx.co.id. The analysis technique used is multiple linear regression analysis with the Eviews application tool. The results of this study indicate that Liquidity has a significant positive effect on profitability, and firm size has a significant negative effect on profitability.
STRATEGI CERDAS: MANAJEMEN KEUANGAN DAN DIGITAL MARKETING UNTUK KESUKSESAN PABRIK TAHU 'DAPUR TAHU' DI LUBUK BUAYA Sari, Laynita; Septiano, Renil; Dewi, Mike Kusuma; Zulvia, Dewi; Martha, Lidya
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1749

Abstract

This community service activity aims to enhance financial management capacity and digital marketing at the "Dapur Tahu" Tofu Factory located in Lubuk Buaya, Padang City. The selection of this topic is important considering the challenges faced by the factory in maintaining market share amid intense competition and the need to leverage digital technology. The methods used include situational analysis, financial management training, and digital marketing strategies. The results obtained show an increase in employee knowledge, an increase in organic tofu product sales, and public awareness of the importance of healthy products. This activity not only provides positive impacts for the factory but also opens opportunities for further development in the future, thus contributing to local economic welfare.
PENGARUH PENERAPAN GOOD SCHOOL GOVERNANCE TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH Dewi, Mike Kusuma; Ningsi, Sepri Hati; Meirina, Elsa; Annisa, Annisa; Septiana, Gina
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.159

Abstract

This study aims to analyze the influence of Good School Governance principles on the effectiveness of School Operational Assistance (BOS) fund management at Senior High School 11 Padang. The principles examined include participation, transparency, and accountability. The research employs a quantitative approach with a census method, encompassing the entire population of 75 respondents, consisting of the school principal, vice principals, treasurers, teachers, administrative staff, and school committee members. Research findings indicate that the principle of participation has a positive and significant effect on the effectiveness of BOS fund management with a regression coefficient of 0.2865 and p-value of 0.008 (p < 0.05). Meanwhile, the principles of transparency and accountability do not demonstrate statistically significant effects, with regression coefficients of 0.2232 (p-value 0.174) and 0.2020 (p-value 0.252), respectively. After that. At Senior High School 11 Padang. strengthen stakeholder participation and enhance transparency and accountability mechanisms in BOS fund management, despite the statistical insignificance of these two variables.
Pengaruh Profitabilitas dan Struktur Aktiva Terhadap Struktur Modal Di Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Wahyuni, Rezza; Dewi, Mike Kusuma
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.69

Abstract

The capital structure is an illustration of the company's financial proportions, namely between owned capital that comes from long-term debt and own capital which is a source of financing for a company. The purpose of this study is to determine the effect of profitability on capital structure and the effect of asset structure on capital structure in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is quantitative. The sample in this study used purposive sampling and obtained 11 companies. The analysis technique in this research is panel data regression. Based on the results of the study, it shows that profitability has no effect on capital structure and asset structure has a positive and significant effect on capital structure ratios.
Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
Upaya Meningkatkan Efektifitas Usaha Bagi UMKM Pedagang Buah Melalui Mobile E-Commerce di Lokasi Simpang Muaro Kasang  Kabupaten Padang Pariaman Meirina, Elsa; Dewi, Mike Kusuma; Sari, Laynita; Septiano, Renil; Zulvia, Dewi; Ananda, Febryandhie; Rivandi, Muhammad; Hidayat, Teguh
Jurnal Pengabdian Sosial Vol. 1 No. 7 (2024): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/6x9pf041

Abstract

Bengkuang merupakan buah simbolis Kota Padang, Sumatera Barat. Komoditas ini memiliki banyak manfaat untuk Kesehatan tubuh. Namun proses penjualan pedagang buah bengkuang masih tergolong masih manual. Berdasarkan wawancara dan studi lapangan diperoleh bahwa Tingkat penjualan buah bengkuang masih tergantung pada event atau ramai tidaknya wisatawan ke Kota Padang. Sedangkan proses bisnis saat ini sudah merambah Sebagian besar dengan metode online. Oleh karena ini, sangat penting memiliki pengetahuan dan keterampilan dalam menggunakan mobile E-commerce bagi para pedagang untuk bisa meningkatkan omset penjualan khususnya buah bengkuang.
Pengaruh Profitabilitas dan Leverage Terhadap Manajemen Laba Pada Sektor Keuangan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Saputri, Sherly Kurnia; Dewi, Mike Kusuma
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.v4i2.8942

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap manajemen laba pada sektor keuangan perbankan di Bursa Efek Indonesia periode 2020-2022, dan untuk mengetahui pengaruh leverage terhadap manajemen laba pada sektor keuangan perbankan di Bursa Efek Indonesia periode 2020-2022. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif karena penelitian ini berbentuk angka dan pengujian teorinya dengan mengunakan pengukuran variable-variabel penelitian yang berbentuk angka serta penelitian ini melakukan analisis data yang ingin diketahui. Dari analisis data, pengujian hipotesis, dan pembahasan maka penelitian ini dapat ditarik kesimpulan bahwa: (1) Hasil penelitian ini menunjukan bahwa Profitabilitas berpengaruh terhadap Manajemen Laba di Bursa Efek Indonesia tahun 2020-2022. Profitabilitas merupakan indikator kemamuan seseorang manajemen dalam mendapatkan pendapatan suatu perusahaan yang berupa laba dihasilkan dari perusahaan tersebut. Profitabilitas penting bagi perusahaan dalam menghasilkan laba selama periode tertentu. Profitabilitas adalah laba yang dihasilkan oleh perusahaan melalui proses pengelolaan kekayaan perusahaan oleh manajemen. (2) Hasil penelitian ini menunjukkan bahwa Leverage tidak berpengaruh terhadap manajemen laba di Bursa Efek Indonesia pada tahun 2020-2022. Leverage merupakan pemakaian hutang oleh perusahaan yang digunakan untuk melakukan kegiatan operasional perusahaan ataupun untuk melakukan kegiatan berupa investasi untuk memberikan gambaran terhadap keadaan perusahaan terhadap pemegang saham atau orang yang berkepentingan lainnya. Leverage juga menunjukkan resiko yang akan dihadapi perusahaan. Makin besar resiko yang dihadapi maka ketidak pastian untuk menghasilkan laba di masa depan juga akan meningkat.
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): 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.