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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 Informatika Ekonomi Bisnis The Asia Pacific Journal Of Management Studies 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 Jurnal Informatika Ekonomi Bisnis Journal of Accounting, Management, Economics, and Business Jurnal Manajerial dan Bisnis Tanjungpinang 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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DETERMINASI YANG BERKONTRIBUSI TERHADAP KINERJA KARYAWAN Elsa Meirina; Mike Kusuma Dewi
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1521

Abstract

This study aims to analyze the influence of leadership and organizational commitment on employee performance at PT Pos Indonesia (Persero) Padang Branch. The study used a quantitative approach, with a sample of 40 employees selected through simple random sampling. Data were obtained through questionnaires and analyzed using multiple linear regression. The results showed that leadership had no significant effect on employee performance, while organizational commitment had a positive and significant effect. Simultaneously, both variables significantly influenced performance. This finding confirms that improved performance is more influenced by strong organizational commitment than leadership style.
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.
PENGARUH PAD, DAU DAN BELANJA MODAL TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PROVINSI SUMATERA BARAT Dewi, Mike Kusuma; Sabablat, Lisha Ruraria; Meirina, Elsa; Umar, Desyani
Manajerial dan Bisnis Tanjungpinang Vol. 8 No. 2 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 2 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

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

Abstract

Tingkat kemandirian keuangan daerah adalah ukuran sejauh mana suatu pemerintah daerah mampu membiayai sendiri kegiatan pemerintahan, pembangunan, dan pelayanan publik tanpa ketergantungan besar pada bantuan pemerintah pusat maupun provinsi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah (PAD), dana alokasi umum (DAU) dan belanja modal terhadap tingkat kemandirian keuangan daerah pada 19 kabupaten/kota di provinsi Sumatera Barat tahun 2019-2022. Hasil penelitian menunjukkan bahwa PAD berpengaruh positif dan signifikan terhadap tingkat kemanidirian keuangan daerah. Dana alokasi umum juga memiliki pengaruh positif dan signifikan terhadap tingkat kemandirian keuangan daerah. Sebaliknya, belanja modal berpengaruh negatif dan signifikan terhadap tingkat kemandirian keuangan daerah. Temuan ini menegaskan perlunya optimalisasi potensi penerimaan daerah dan peningkatan efektivitas belanja modal untuk memperkuat kemandirian keuangan daerah.
Co-Authors Ananda, Febryandhie Annisa Annisa Dewi Zulfia Dewi, Aminar Sutra Elviza, Resti Fatihah Aulia Rahmi Gina Septiana Gledira Fadia Haya Hidayat, Teguh Lastri Anggi Fani 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 Sabablat, Lisha Ruraria Saputri, Sherly Kurnia Sari, Laynita Septiano, Renil Solly Aryza Teddy Haryadi Umar, Desyani Vina Oktavia Yames Wahyuni, Rezza Yames, Vina Oktavia Yesri Maifoza Yosi Afriani Zulfia, Dewi Zulvia, Dewi Zusmawati Zusmawati