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Sri Sutandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Debt To Equity Ratio, Current Ratio, Firm Size, Dan return On Asset terhadap Dividend Payout Ratio (Studi Pada Perusahaan Yang Termasuk Dalam Lq 45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Zein Ghozali; Sri Sutandi; Roy Saleh; Irsan; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to examine the effect of debt to equity ratio, current ratio, firm size, and returnon asset to dividend payout ratio. By using 4 indicators as independent variable is debt to equity ratio, current ratio, firm size, and return on asset and dividend payout ratio as dependent variable. The sample wastested as many as 45 Companies Included in LQ 45 Listed on Indonesia Stock Exchange for 5 years from 2010 to 2014. The test was performed by using multiple linear regression analysis of SPSS for Windows Version 22.0. Based on the results of the study showed that the simultaneously independent variables have a positive and significant influence on the dividend payout ratio. Based on the results Partially, the variable debt to equity ratio, current ratio, firm size, and return on assets have a positive and significant effect on the dividend payout ratio.
Analisis Kualitas Investasi Dana Pensiun Terhadap Peningkatan Pendapatan Dana Pensiun Pada PT. PUSRI Palembang (Studi Kasus Pada Yayasan Dana Pensiun Karyawan PT. PUSRI) Masnoni; Lia Sari; Kemas Welly Angga Permana; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
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This study discusses the analysis of Pension Fund Investment Quality to the Increase in Pension Fund Income, which aims to determine the level of corporate earnings more optimal. The object of this research is Yayasan Dana Pensiun Karyawan PT. Pusri Palembang which organizes a Definite Benefit Pension Program. Techniques used in this research are ratio analysises, those arefunding ratio,profitability ratio and trend analysis. While the techniques of data collection of used are field studies through observation, interviews and literature study. This indicates that the Pension Fund of PT. Pusri gain income from 2013 until 2017. However, this does not affect the level of funding quality which is still at levelIII. Instead, an increase in profits will impact on improving thequality of better financing. Suggestions that can be given by the writerto Dana Pensiun PT. Pusriare, itshould increase the amount of wealth to finance more than the amount of actuarial liabilities, the founder should reduce the deficit that occurs so that the quality of funding increases so that the income or obtained more optimal.
Analisis Profitabilitas Berdasarkan Teknik ROA, ROE, PM, BEP, CM PADA PT. Hanjaya Mandala Sampoerna Tbk Hilwa Anggraini; Sri Sutandi; Masnoni; Irsan; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 1 (Desember 2017)
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One of the tools used to know the company's financial condition is the financial statements. The financial statements describe the financial performance including the company's performance in generating profit. Interpretation of financial reporting can be done by measuring the ratio of the financial statements. This study aims to analyze the company's ability to generate profits through the analysis of financial statements through the level of profitability at PT. Hanjaya Mandala Sampoerna Tbk from 2011-2016. The data used is the financial statements of 2011-2016. Analysis technique using Profitability Ratio is ROA measurement, ROE, Profit Margin, BEP, and Margin Contribution. The result shows Profit Margin is good enough so that in every net sales Rp. 1.00 can generate net income. Return On Asset is productive so that the asset turnover Rp. 1.00 can generate net sales. Return On Equity is productive so that the average turnover of capital Rp. 1.00 can generate net income. Basic Earning Power is productive sothat the management of assets Rp. 1.00 can generate profit before tax. Margin contribution is good enough so that the management of assets Rp. 1.00 can generate gross profit.
Pengaruh kepemimpinan, Komunikasi Dan Motivasi Terhadap Kinerja Pegawai Dinas Pertambangan Dan Energi Oku Timur Sri Sutandi; Zein Ghozali; Lia Sari; Masnoni; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 1 No. 2 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 1 No 2 (Juni 2018)
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This research aims to find out the effect of leadership to employee performance and the effect of motivation on employee performance of mining and energy services of OKU Timur. The Method of data analysis is descriptive analysis with research variables of inferential statistical analysis, path analysis, cholerity and linearity The result obtains that there is the effect of leadership on employee motivation, communication on employee multifaction, motivation on employee performance, leadership on employee performance, and communication on employee performance in OKU Timur mining and energy services. Considiresing leadership, communication and working motivation are very influential on employee perfomarmance, it is expected for the leadership to enhance his abilitiy as one of his tasks and functions as a motivator for his employees, thus employee motivation can increase because of the encouragement for recognition and feeling worthy of respect, and also the encouragement to work responsibly. In theend this can improve employee performance according to organizational expectation.
Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan; Masnoni; Hilwa Anggraini; Sri Sutandi; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
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This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada PT. Sumber Alfaria Trijaya, tbk (alfamart talang kelapa 2) Debby Marthalia; Kemas Welly Angga Permana; Tutik Pebrianti; Indah Mawarni; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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This study aims to determine: The effect of service quality on customer satisfaction at PT. Sumber Alfaria Trijaya, Tbk (Alfamart Talang Kelapa 2). This research is categorized as asositive research. The type of data in this study is quantitative data or in the form of numbers. The research instrument used a questionnaire. The population in this study are consumers at PT Sumber Alfaria Trijaya, Tbk. The sampling technique in this study uses non-probability sampling. The instrument validity test uses Confirmatory Factor Analysis while the reliability test uses Cronbach Alpha. The measuring instrument is valid and reliable for research instruments. Multiple regression analysis was used to test the hypothesis of this study. The results of the study at a significance level of 5% found that: (1) service quality has a positive effect on customer satisfaction at PT. Sumber Alfaria Trijaya, Tbk (Alfamart Talang Kelapa 2) hereby that the value of t arithmetic is 4.381 while the value of t table is 0.2423 besides the significance value also indicates the value of 0.002 is smaller than the alpha value of 0.05. (2) service quality has a positive effect on customer satisfaction at PT. Sumber Alfaria Trijaya, Tbk (Alfmart Talang Kelapa 2) with a calculated value of 4.381 while the value of t table (n = 66, α = 5%) amounted to 0.2423.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dan Pendapatan Desa Di Desa Sigam Kecamatan Gelumbang Kabupaten Muara Enim Tahun 2017-2019 Mahdi Hendrich; Sri Sutandi; Irsan; Roy Saleh; Asti Arisandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of this study was to answer the question of how to analyze the accountability of village fund allocations in Sigam Village, Gelumbang District, Muara Enim Regency. The result of this study is that the accountability for village fund allocations, both technically and administratively, has been running well according to applicable regulations with evidence of accountability in a transparent and accountable manner. But there are obstacles faced by village officials, namely by using the application system and not accompanied by sufficient training so that accountability reports using the application system complicate village financial tasks. Meanwhile, the management of village revenue budgets in general has been well managed. The obstacle faced by village officials is that it is still difficult to record the preparation of village financial books because of changing policies so that they still need assistance from local government officials in order to adjust the changes in regulations every year that runs. The suggestion submitted by the researcher for Sigam Village is for the Sigam Village Government to continuously improve by always following the latest laws and regulations, so that the village government can manage the budget well and maintain the principles of accountability and transparency.
Analisis Sistem Pengendalian Intern Persediaan Barang Dagangan Pada Minimarket Alfamart Poligon Di Palembang Hilwa Anggraini; Zein Ghozali; Masnoni; Nelly; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of the study was to determine the implementation of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang. The data analysis method used is qualitative analysis, namely explaining the theories in reference books related to research. The data used in this study is primary data. The benefit for the Alfamart Poligon Minimarket in Palembang is as input for the management that is useful for improving company policies on controlling merchandise inventory. The results of this study indicate that the application of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang is not good enough because there is still no warehouse function so that there is a dual task between the store head function and the warehouse function as well as the sales clerk function. The stock of name, which is carried out twice a year, can cause a loss of merchandise inventory in the Minimarket so that the company's assets are reduced which is the main asset of the Alfamart Poligon Minimarket in Palembang.
Analisis Laporan Keuangan Masjid Da’wah Palembang Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Sri Sutandi; Hilwa Anggraini; Masnoni; Zein Ghozali; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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The purpose of this study is to present the financial statements of the Palembang Da'wah Mosque Foundation based on the Statement of Financial Accounting Standards (PSAK) No. 45 revisions in 2011. The Palembang Da'wah Mosque Foundation in preparing financial reports has not used the guidelines that apply to public sector organizations. One of the ways so that the financial statements of the Palembang Da'wah Mosque Foundation can be easily understood, relevant, and have high comparability, then the Palembang Da'wah Foundation must prepare financial reports based on PSAK No. 45 revised in 2011. The data used aresecondary data. in the form of organizational structure, proof of transactions, and financial reports owned by the mosque. by conducting interviews and documentation. The data analysis technique used descriptive analysis based on the steps of preparing financial statements. The results showed that the characteristics of the information obtained were recording income, expenses, and ending cash balances. Revenues and expenses are only recorded or attached in a standard format and assets are recorded as office inventory. Overall, the implementation of the Financial Statements of Non-Profit Organizations at the Palembang Da'wah Mosque Foundation is not in accordance with the accounting standard regulations of PSAK No. 45 in 2011.
Analisis Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) Dan Gross Profit Margin Untuk Mengukur Kinerja Keuangan Pada PT Raje Baginda Jurai Di Palembang Kemas Welly Angga Permana; Roy Saleh; Nelly; Lia Sari; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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The purpose of this research is to assess and analyze financial performance in terms of profitability ratios in the form of Return on Assets, Return on Equity, Net Profit Margin and Gross Profit Margin at PT Raje Baginda Jurai in Palembang for the period 2018 to 2020. This research uses a descriptive approach, which is a study that only collects, compiles, classifies and interprets data so that it can fulfill a clear picture of the problem being studied. The results of the analysis and discussion show the financial performance of PT Raje Baginda Jurai in Palembang in terms of profitability ratios in the form of Return on Assets has poor financial performance because the company is less able to use large assets effectively and efficiently to generate maximum profit. For financial performance in the form of Return on Equity, it is below the standard average. This is due to high capital but not being able to generate maximum profit. The company's Net Profit Margin has a fairly good performance, this is because even though sales are declining, profits are still increasing, although not significantly. And financial performance in the form of Gross Profit Margin has a pretty good performance. Where the company is able to reduce operational costs and taxes so that it can still generate profits.
Co-Authors Anggraini, Hilwa Aras Tulip Arubina Bangsawan Asti Arisandi Dimas Try Handoko Indah Mawarni Irsan Kemas Welly Angga Permana Lia Sari Mahdi Hendrich Marthalia, Debby Masnoni Nelly Resty Dasryanti Nadhilah Roy Saleh Sari Mustika Widyastuti Sisilia Intan Barokah Tutik Pebrianti Zein Ghozali