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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ensiklopedia of Journal Jurnal Akuntansi Kompetif Jurnal Ekonomi Asean International Journal of Business Journal of Computer Science Artificial Intelligence and Communications
Hurnis, Delfi
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI Hendrayani, Eka; Hurnis, Delfi; fitria, Fitria; putri, Anne; Sari, Rika Novita
Jurnal Ekonomi Vol 24, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v24i1.334

Abstract

CSR is a Corporate moral responsibility towards the community. The company not only provides goods and services that are good for the community but also helps maintain environmental and physical quality by making a positive contribution to the welfare of the community. This study aims to determine the influence and magnitude of the effect of CSR Profitability and Disclosure on Automotive Manufacturing sub- sector companies on the the stock Exchange in 2016-2018 and to determine the effect of ROA, ROE, dan NPM on CSR Disclosure. The data collection method used is the documentation of financial statements issued by the company. The population in this study is the Automotive sub-sector companies listed on the Stock Exchange in 2016-2018. The analytical method used is multiple linear regression method. The results showed that profitability measured by ROA,ROE, dan NPM significantly influence CSR Disclosure.Keywords : CSR disclosures; NPM; ROA; ROECSR merupakan konsep atau tindakan rasa tanggung jawab perusahaan terhadap sosial atau lingkungan sekitar dimana perusahaan itu berada. Tujuan dari penelitian ini adalah untuk melihat seberapa besar  pengaruh  Profitabilitas dan Pengungkapan CSR pada perusahaan manufaktur Otomotif di BEI tahun 2016-2018. Metode pengumpulan data adalah dokumentasi laporan keuangan yang dikeluarkan perusahaan. Populasi adalah perusahaan manufaktur sub sektor Otomotif yang terdaftar di BEI tahun 2016-2018. Alat analisis yang digunakan adalah metode regresi linear berganda. Kata kunci : ROA, ROE, NPM dan Pengungkapan CSR. Kata kunci : NPM; Pengungkapan CSR; ROA; ROE 
PENGARUH ANGGARAN KAS, PELAKSANAAN PENATAUSAHAAN BELANJA, DAN KEPATUHAN PENGELOLA KEUANGAN SKPD TERHADAP PENYERAPAN ANGGARAN BELANJA DI PEMERINTAH KOTA PADANG PANJANG Indriani, Jennisa Dwina; Putri, Anne; Kemala, Sri; Hurnis, Delfi; Handana, Bonny
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1977

Abstract

This study aims to analyze the impact of Cash Budgeting, Budgetary Administration Implementation, and Compliance of SKPD Financial Managers on the effectiveness of Budget Expenditure Absorption in the Padang Panjang City Government. The issue of low budget absorption remains a recurring and significant concern each year. This phenomenon is evident in the disparity between actual budget absorption and the ideal projection based on quarterly, semi-annual, and year-end periods. Cash budgeting, the process of budgetary administration, and the compliance of SKPD financial managers are considered crucial factors in enhancing budget absorption at the local government level. This research is pertinent to assist SKPDs in Padang Panjang City in evaluating the challenges hindering optimal budget absorption. The study employs a quantitative method to analyze data through a descriptive approach. The data analysis technique used is Partial Least Square (PLS), with the research population comprising all SKPDs in Padang Panjang City and a sample size of 50 units. The findings reveal that Cash Budgeting and Compliance of SKPD Financial Managers have a positive and significant impact on budget expenditure absorption, while Budgetary Administration Implementation demonstrates a positive but insignificant effect.
PENGARUH PERSPEKTIF KEMAMPUAN PROSES BISNIS INTERNAL DAN PERSPEKTIF KEPUASAN PELANGGAN PADA KINERJA UMKM Sari, Rika Novita; Ningsih, Andria; Hurnis, Delfi
Ensiklopedia of Journal Vol 7, No 4 (2025): Vol. 7 No. 4 Edisi 1 Juli 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i4.3296

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kemampuan proses bisnis internal dan upaya mempertahankan kepuasan pelanggan terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Sumatera Barat. Kemampuan proses bisnis internal yang efektif dan kepuasan pelanggan yang tinggi dianggap sebagai faktor utama dalam meningkatkan daya saing dan keberlanjutan UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Square Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS versi 4. Sampel terdiri dari 80 pelaku UMKM yang tersebar di berbagai daerah di Sumatera Barat. Data dikumpulkan melalui kuesioner yang diuji validitas dan reliabilitasnya sebelum dilakukan analisis mediasi untuk menguji hubungan antar variabel. Hasil analisis menunjukkan bahwa kemampuan proses bisnis internal berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Selanjutnya, baik kemampuan proses bisnis internal maupun kepuasan pelanggan berpengaruh positif dan signifikan terhadap kinerja UMKM. Temuan ini menegaskan pentingnya pengelolaan proses internal dan fokus pada kepuasan pelanggan sebagai strategi utama dalam meningkatkan kinerja UMKM di wilayah tersebut. Penelitian ini memberikan implikasi bagi pelaku UMKM dan pembuat kebijakan untuk lebih mengoptimalkan proses bisnis internal dan menjaga kepuasan pelanggan guna meningkatkan performa usaha secara berkelanjutan.Kata kunci: Proses Bisnis Internal, Kepuasan Pelanggan, Kinerja UMKM, Sumatera Barat, SmartPLS
Optimizing Regional Budget Planning: The Role of Information Systems and Human Resource Competence in Padang Panjang City Dwina Indriani, Jennisa; Ihsan, Muhammad; Hurnis, Delfi; Irwan, Sony
Journal of Computer Science, Artificial Intelligence and Communications Vol 2 No 1 (2025): May 2025
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jocsaic.v2i1.47

Abstract

This study aims to examine the effect of the implementation of the Regional Government Information System (SIPD) application and human resource (HR) capacity on the process of preparing the Regional Revenue and Expenditure Budget (APBD) of Padang Panjang City. The APBD preparation process must comply with applicable laws and regulations as well as the predetermined schedule to avoid delays in its ratification. The implementation of the SIPD application and the competence of the human resources involved in the APBD preparation process can be considered as crucial factors in the budgeting process of local governments. This research was conducted to ensure that stakeholders involved in the APBD preparation process in Padang Panjang City are aware of and can improve the factors that support the preparation process, so that the resulting APBD complies with statutory regulations and can be ratified according to the established timeline. This research employs a quantitative approach to analyze data by describing and illustrating the collected information. The data analysis technique used is Partial Least Square (PLS), with the population consisting of all Regional Work Units (SKPD) in Padang Panjang City and a sample of 50 respondents. The findings of this study indicate that both the implementation of the SIPD application and HR capacity have a positive and significant effect on the APBD preparation process.
Review Digital Marketing And Hedonic Shopping Value Affect Impulsive Buying : Review Digital Marketing And Hedonic Shopping Value Affect Impulsive Buying Nining, Andria Ningsih; Hurnis, Delfi; Triani, Mike
Asean International Journal of Business Vol. 1 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.181 KB) | DOI: 10.54099/aijb.v1i2.163

Abstract

Purpose – This study empirically examines the effect of digital marketing on impulse buying with the experience of hedonic shopping values ​​and the income results of SME actors as mediators. Methodology/approach – This study uses Partial Least Square (PLS) to analyze the data. Data were collected from customers who often shop at food and clothing SMEs as the population of this study. The sample is 200 visitors in Bukittinggi City, the result of non-probability sampling using purposive sampling technique. Findings – The findings show that digital marketing affects impulse buying directly and does not directly affect the value of hedonic shopping and income as a mediator. Novelty/value – This study shows a greater awareness of the importance of using digital marketing as a means of selling for business actors so that they can further increase the motivation of consumers' hedonic shopping values ​​which are still low, so that they can affect income results and also trigger consumers to make impulse purchases. Keywords: Digital Marketing, Hedonic Shopping Value, Income, Impulsive Purchase.
PERAN WORD OF MOUTH MEMEDIASI PENGARUH SOCIAL MEDIA MARKETING INSTAGRAM TERHADAP KEPUTUSAN PEMBELIAN KULINER Ningsih, Andria; Hurnis, Delfi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1515

Abstract

This research aims to test and analyze how the influence of word of mouth mediates social media marketing on purchasing decisions. The population that will be used as research is 100 people. The sampling technique in this research was carried out using a purposive sampling method. The design used in this research is based on survey research hypothesis testing method data. The types of data in this research are qualitative and quantitative data. The collected data will be analyzed descriptively and processed using PLS version 4.0. The results of the analysis show that Social Media Marketing significantly strengthens the influence on Purchasing Decisions, Word of Mouth significantly strengthens the influence on Purchasing Decisions. And Word of Mouth significantly weakens the negative influence of Social Media Marketing on Purchasing Decisions.
Co-Authors Anne Putri Dwina Indriani, Jennisa Fitria Fitria Handana, Bonny Hendrayani, Eka Indriani, Jennisa Dwina Irwan, Sony Kemala, Sri Muhammad Ihsan Ningsih, Andria Nining, Andria Ningsih Sari, Rika Novita Triani, Mike