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All Journal Jurnal Teknik Industri Terintegrasi (JUTIN) SELODANG MAYANG Jurnal Akuntansi dan Keuangan
Yusriwarti, Yusriwarti
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PENGARUH PENYALURAN KREDIT, TINGKAT SUKU BUNGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 REZKY RAHMADANI, ANGGA; GUSTINA, IRA; YUSRIWARTI, YUSRIWARTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3081

Abstract

This study aims to determine and obtain empirical evidence of the effect of Lending, BI Interest Rates and Capital Adequacy on Profitability in Conventional Banking companies listed on the Indonesian Stock Exchange in 2019-2021. The process of selecting the sample using purposive sampling. The sample in this study are conventional banking companies listed on the IDX for the 2019-2021 period as many as 27 companies with a total observation period of 3 years so that the total sample is 81 companies. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple linear regression with the help of the SPSS version 26 program. The results of this study indicate that partially the credit distribution variable has no effect on profitability. The interest rate variable has no effect on profitability. Capital adequacy variable on profitability. Simultaneously Lending, Interest Rates and Capital Adequacy have an effect on profitability
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN STRUKTUR ASET TERHADAP STURKTUR MODAL (Studi Empiris Perusahaan Retail Trade yang Terdaftar di BEI Periode 2019-2021) LAILA, SUSMA; YUSRIWARTI, YUSRIWARTI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3628

Abstract

This study aims to determine and obtain empirical evidence of the effect of sales growth, company size and asset structure on the capital structure of Retail Trade companies listed on the IDX. The sample selection process uses purposive sampling. The samples in this study are Retail Trade companies listed on the IDX for the 2019-2021 period as many as 19 companies with a total observation period of 3 years so that the total number is 57 samples. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique uses statistical calculations through SPSS version 26, while the methods used in this study are Descriptive Statistical Test, Classical Assumption Test, and Hypothesis Test using Multiple Linear Regression Test, T Test, F Test, and Determination Coefficient Test. The results of this study show that Sales Growth affects the Capital Structure of Retail Trade listed on the IDX in 2019-2021. The size of the Company affects the Capital Structure of Retail Trade listed on the IDX in 2019-2021. The Asset Structure does not affect the Retail Trade Capital Structure listed on the IDX in 2019-2021. And Sales Growth, Company Size, Asset Structure simultaneously affect the Capital Structure of Retail Trade Companies listed on the IDX in 2019-2021.
TINJAUAN TEKNIS POTENSI PENDAPATAN ASLI DAERAH (PAD) UNTUK KABUPATEN INDRAGIRI HILIR BERDASARKAN UU NOMOR 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN PEMERINTAH PUSAT DAN PEMERINTAH DAERAH (HKPD) DAN UNDANG UNDANG NOMOR 32 TAHUN 2009 TENTANG PERLINDUNGAN DAN P Yusriwarti, Yusriwarti; Alpiyandri, Alpiyandri; Surya, Roberta Zulfhi; Indra Putra, Edi Susrianto
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 9 No. 3 (2023): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v9i3.322

Abstract

The Ministry of Energy and Mineral Resources issued Decree of the Minister of Energy and Mineral Resources Number 100.K/MB.01/MEM.B/2022 concerning Mining Areas in Riau Province. Mining potential in Riau Province includes mining business areas, special mining areas, and Artisanal Small Scale mining areas. This research is a technical review to look at the potential sources of local revenue originating from the management of Artisanal Small Scale mining areas. This research examines the regulations of Law No. 1 of 2022 concerning financial relations between the Central Government and Regional Governments (HKPD) and Law No. 32 of 2009 concerning Environmental Protection and Management. The results of this study are that: (1) the potential for local revenue for regions that have Artisanal Small Scale mining areas originates from the people's mining area management levies and income sharing fund (PPh 21 WPOPDN) at 8.4%. (2) For neighboring regions that do not have Artisanal Small Scale mining areas but are affected by Artisanal Small Scale mining activities, they are entitled to compensation for inter-regional environmental services and profit-sharing funds from PPh 21. Kementrian Energi dan Sumber Daya Mineral menetapkan Keputusan Mentri Energi dan Sumber Daya Mineral Nomor 100.K/MB.01/MEM.B/2022 tentang Wilayah Pertambangan Provinsi Riau. Potensi Pertambangan di Provinsi Riau meliputi Wilayah Usaha Pertambangan, Wilayah Pertambangan Khusus dan Wilayah Pertambangan Rakyat. Penelitian ini merupakan Tinjauan Teknis untuk melihat potensi-potensi sumber Pendapatan Asli Daerah yang bersumber pada Pengelolaan Wilayah Pertambangan Rakyat. Penelitian ini mengkaji regulasi yang menjadi payung hukum yaitu Undang-Undang No.1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (HKPD) dan Undang Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Hasil dari penelitian ini yaitu (1) potensi Pendapatan Asli Daerah bagi daerah yang memiliki Wilayah Pertambangan Rakyat bersumber dari Retribusi Pengelolaan Wilayah Pertambangan Rakyat dan Dana Bagi Hasil PPh 21 WPOPDN sebesar 8,4%. (2) Bagi daerah tetangga yang tidak memiliki Wilayah pertambangan rakyat namun terdampak dari aktivitas pertambangan rakyat maka berhak atas Kompensasi jasa lingkungan hidup antar daerah dan dana bagi hasil dari PPh Pasal 21.
Brainstorming Business Model Canvas Pada Formulasi Strategi Optimalisasi Sedimentasi Tailing Tambang Emas Pada Pertambangan Emas Skala Kecil di Koperasi Produsen Tombang Tujuah Loge Yusriwarti, Yusriwarti; Alpiyandri, Alpiyandri; Zulfhi Surya, Roberta
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 6 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v6i1.13992

Abstract

Alluvial gold mining tailings in Logas consist of sand and mud, which are dominated by silica minerals and feldspar; the fine sand size fraction and the picking fraction are dominated by silica minerals, metals, and other high-hardness minerals. Tailings pose a new problem, namely sedimentation, which results in the silting of rivers, which causes flooding and damages community plantations. Tailings still have economic value, which can provide a source of income for the Tombang Tujuah Loge Producers Cooperative. This study formulates the idea of "stakeholders" so that all parties can participate in planning their business strategies. The Brainstorming Business Model Canvas method is able to explore potential ideas from stakeholders who are usually reluctant to convey ideas orally. The results of this study obtained the Business Model Canvas for strategy formulation regarding the development of a tailings utilization business.an bisnis pemanfaatan tailing
PENGARUH INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN KUALITAS LABA TERHADAP INTELLECTUAL CAPITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI AYU, FILDA PUSPITA; GUSTINA, IRA; YUSRIWARTI, YUSRIWARTI; ROSLIANA, ROSLIANA
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4503

Abstract

The study aims to determine the effect of Intellectual Capital, Sustainability Report, and Profit Quality on Firm Value with GCG as a moderator in Manufacturing Companies listed on the IDX 2020-2022. The population of this study is Manufacturing Companies listed on the IDX. The sample selection uses purposive sampling. Data analysis methods include Multiple Linear Regression and Moderate Regression Analysis (MRA) using SPSS 26. Partial test results indicate that intellectual capital influences Firm Value, Sustainability Report does not influence Firm Value, and Profit Quality does not influence Firm Value. The MRA test shows that GCG strengthens the influence of intellectual capital on Firm Value, GCG weakens the influence of Sustainability Report on Firm Value, and GCG weakens the influence of Profit Quality on Firm Value.
Co-Authors Alpiyandri, Alpiyandri AYU, FILDA PUSPITA Gustina, Ira Indra Putra, Edi Susrianto LAILA, SUSMA REZKY RAHMADANI, ANGGA Roberta Zulfhi Surya Rosliana, Rosliana Zulfhi Surya, Roberta