Claim Missing Document
Check
Articles

Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, CSR, GCG terhadap Nilai Perusahaan Bei 2020-2022 Mutiara Cahyani Putri Singin; Poppy Indriani
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 2 (2023): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i2.12273

Abstract

Nilai perusahaan merupakan salah satu bentuk pencapaian yang diperoleh perusahaan dari kepercayaan publik setelah menjalankan operasional dan kinerjanya dilihat dari laporan keuangan seperti melalui rasio-rasio keuagan profitabilitas, likuiditas, leverage. Tujuan penelitian adalah untuk memperoleh bukti empiris mengenai pengaruh profitabilitas, likuiditas, leverage, CSR dan GCG terhadap nilai perusahaan. Penelitian ini dilakukan di perusahaan sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia. Sampel perusahaan adalah 16 perusahaan dengan 3 tahun pengamatan, maka diperoleh 48 data amatan. Metode penentuan sampel yang digunakan dalam penelitian yaitu non-probability. Data dikumpulkan, kemudian diuji dengananalysis Statistical Productdan Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, CSR dan GCG tidak berpengaruh positif terhadap nilai perusahaan serta leverage berpengaruh positif terhadap nilai perusahaan.
Analisis Sistem Pengendalian Internal terhadap Akuntansi Persediaan Barang pada Indomaret Dwikora 2 Palembang Nisa, Nur Hikmatu; Indriani, Poppy
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5227

Abstract

The problem that occurs in this company is the frequent loss of inventory. Therefore this study aims to determine the procedure for receiving, issuing goods and to evaluate the internal control system for inventory accounting at Indomaret Dwikora 2 Palembang. This study uses qualitative data analysis and data obtained through observation, interviews and documentation. From the results of the study, it can be concluded that the internal control system implemented by the company has not been running effectively and efficiently because there are several elements of internal control that have not gone well, such as the absence of strict separation of store functions and warehouse functions and goods inspection transactions. implemented by one function only. In addition, regular employee rotation has not been carried out, in warehouses and Indomaret stores there are still several CCTVs whose cameras are blurry and even turn off and there is also no monitoring function that aims to monitor consumers who shop at Indomaret stores so that they can anticipate acts of theft and the like..
Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang Pratiwi, Nurlely; Indriani, Poppy
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5231

Abstract

This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 <0.05).
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, TEKANAN KETAATAN, DAN DUKUNGAN ORGANISASI TERHADAP WHISTLEBLOWING Amelia, Riska; Indriani, Poppy
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14825

Abstract

Even now today, organizations almost never use whistleblowing, despite the many dangers that whistleblowers may face. As a result, it can be very difficult to find out about any fraudulent activity taking place within the company. The aim of this research is to identify the variables that influence the decision of KONI Sumsel employees to report violations. The research population consisted of 40 South Sumatra KONI personnel, and 32 people were selected using a non-probability selection method known as saturated sampling to be used as samples. Quantitative research is the research methodology used. A Likert scale was used for data collection, and SPSS version 26 software was used for the multiple linear regression data processing approach. The research findings show that although personal costs, organizational commitment, and compliance pressure do not influence employees' intention to report errors, the organizational support variable has a positive and significant influence.
AUDIT FUNGSI MANAJEMEN PADA DISTRIBUTOR GAS LPG 3 KG PT. TRIPLE G KOTA PALEMBANG Saladdin Wirawan Effendy; Poppy Indriani
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.668

Abstract

The purpose of this study is to audit the management functions at the 3 kg LPG gas distributor PT. Triple G in Palembang City. This research is qualitative, where to obtain an overview and company data, the researcher conducted direct interviews with competent personnel, in-depth observations of indicators causing problems, and then drew conclusions. Based on the research results, it shows that management functions have not been well or effectively implemented by PT. Triple G. This condition can be seen from the poor financial and operational conditions, indicated by the absence of profits for shareholders, loss of potential income, and warnings from Pertamina Patra Niaga regarding the company's administrative governance. This condition will greatly impact the company's current and future operations
Pengaruh Profitabilitas, Ukuran Perusahaan dan Struktur Modal Terhadap Earnings Response Coefficient Wahasusmiah, Rolia; Indriani, Poppy
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.87-96

Abstract

This research is meant to examine the influence of Profitability, size, and Capital Structure on the earning response coefficient by taking the population of this research, manufacturing companies listed in Indonesia StockExchange in 2017-2019. The research samples have been selected using a purposive sampling technique, so 34 companies (102 firm years) which have met the criteria have been chosen as samples. The data analysis technique has been done using multiple regressions and hypothesis tests using the SPSS25st version. Based on the result of multiple regressions analysis with 5%significancelevel, therefore the result of this research shows that: (1) Profitability has an influence on the earning response coefficient with the value of the regression showing positive and unidirectional correlation so that the first hypothesis is accepted; (2) Firm size has an influence to the earning response coefficient and shows positive unidirectional correlation, so that second hypothesis is accepted; (3) Capital Structure has an influence to the earning response coefficient, and the regression value shows positive and unidirectional correlation so that the third hypothesis is accepted.
Factors Influencing Going Concern Audit Opinion (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange) Sintia, Dea; Indriani, Poppy
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2220

Abstract

This research aims to determine the influence of profitability, leverage, company growth, previous year’s audit opinion, and company size on ongoing concerned audit opinions in manufacturing companies listed on the Indonesia Stock Exchange. A going concern audit opinion is given to a company that has financial problems but is considered capable of continuing its business within a reasonable period of time. This research uses secondary data from audited financial reports, which can be accessed via the Indonesia Stock Exchange website, namely www.idx.co.id.The population in this study was 136 manufacturing companies, and the sample used was 50 companies. The sampling method is purposive sampling with data analysis techniques using logistic regression. The results of this research show that the previous year’s audit opinion influences the going concern audit opinion Meanwhile, profitability, leverage, company growth and company size do not affect going concern audit opinion
Diseminasi Analisis Pendapatan Selain Padi untuk meningkatkan Taraf Hidup Masyarakat Desa Ibul Besar 1 Amelia, Riska; Surya, I Gede; Indriani, Poppy
Jurnal Pengabdian Masyarakat Information Technology Vol. 3 No. 1 (2024): Jurnal Pengabdian Masyarakat Information Technology - Maret 2024
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/jpm_itech.v3i1.3165

Abstract

Para petani padi yang ada di Desa Ibul Besar 1 sebagian besar telah mengetahui pendapatan dan jalur pemasaran hasil panen beserta masalah-masalah yang dihadapi. Akan tetapi secara spesifik, mereka belum pernah melakukan analisis pendapatan mereka dari usahatani padi maupun dari luar usahatani padi. Maka dari itu penulis tertarik untuk melakukan penelitian secara spesifik mengenai Pendapatan Selain Padi Untuk Meningkatkan Taraf Hidup Masyarakat Desa Pada Desa Ibul Besar 1 Kecamatan Pemulutan Kabupaten Ogan Ilir. Pengabdian kepada Masyarakat ini dilakukan dengan berbagai Langkah-langkah. Pertama, observasi dilakukan dengan mengamati dan mencatat gejala-gejala yang ada di lingkungan Desa Ibul Besar 1. Selanjutnya, dengan melalui tahap wawancara dengan petani. Hasil dari analisis yang dilakukan adalah para petani memperoleh pendapatan selain padi yaitu melakukan kegiatan off farm, dan non farm.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa Yang Bekerja (Studi Kasus Universitas Di Kota Palembang) Pransiska, Reni; Indriani, Poppy
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2139

Abstract

This research aims to test the hypothesis of the influence of financial literacy and lifestyle on financial management. The population in this study were university students in the city of Palembang. This research data was obtained from the results of a questionnaire with the criteria of students studying while working for university students in the city of Palembang, the sample size was 100 students. The method in this research is quantitative associative (causal) with multiple linear regression analysis techniques. The results of the hypothesis test concluded that partially there is an influence between financial literacy on financial management, lifestyle does not have a significant influence on financial management and simultaneously there is an influence of financial literacy and lifestyle variables on financial management.
Transformasi disiplin Kehadiran Pegawai Melalui Absensi Wajah dan Lingkungan Kerja yang Kondusif di Kantor Camat Pemulutan Selatan Putri, Mutiya Resti; Roni, Mukran; Noviardy, Andrian Noviardy; Indriani, Poppy
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bazk2g86

Abstract

This research examines the influence of facial attendance systems and the work environment on employee attendance discipline at the Sub-District Office of Pemulutan Selatan. Attendance discipline is a crucial aspect in assessing civil servants' performance, professionalism, and accountability in public service institutions. In this study, a quantitative method with an associative approach was employed. Data was collected through questionnaires distributed to 40 active employees. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The findings reveal that the facial attendance system negatively and significantly affects attendance discipline, suggesting that its current implementation may reduce employee motivation or comfort in attending work. In contrast, the work environment was found to have a positive and significant effect, indicating that supportive physical, psychological, and social conditions at the workplace contribute to increased attendance discipline. Simultaneously, both variables—facial attendance and work environment significantly influence employee attendance discipline. The coefficient of determination (R²) obtained was 30.4%, meaning the two variables studied explain 30.4% of the variance in attendance discipline. In comparison, the remaining  69.6% is influenced by other factors not examined in this research. These findings suggest the need for management to reevaluate the design and use of facial attendance systems and prioritize improvements in the work environment to enhance employee commitment and discipline in public service performance. Keywords: Facial Attendance, Work Environment, Attendance Discipline, Civil Servants, Public Service Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh absen wajah dan lingkungan kerja terhadap kedisiplinan kehadiran pegawai di Kantor Camat Pemulutan Selatan. Kedisiplinan kehadiran merupakan salah satu indikator penting dalam menilai kinerja dan tanggung jawab pegawai sebagai aparatur pemerintah. Berangkat dari fenomena rendahnya tingkat kedisiplinan kehadiran yang dapat berdampak pada produktivitas serta kualitas pelayanan publik, penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui penyebaran kuesioner kepada 40 responden yang merupakan pegawai aktif dan dianalisis  menggunakan uji regresi linier berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa variabel absen wajah berpengaruh negatif dan signifikan terhadap kedisiplinan kehadiran, atau sistem absensi berbasis wajah belum sepenuhnya memberikan kenyamanan atau motivasi bagi pegawai dalam meningkatkan kehadiran. Sebaliknya, variabel lingkungan kerja berpengaruh positif dan signifikan terhadap kedisiplinan kehadiran, yang berarti lingkungan kerja yang baik dapat mendorong pegawai untuk lebih disiplin dalam bekerja. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap kedisiplinan kehadiran pegawai. Nilai koefisien determinasi (R²) sebesar 30,4% menunjukkan bahwa absen wajah dan lingkungan kerja mampu menjelaskan 30,4% variasi dalam kedisiplinan kehadiran, sedangkan 69,6% sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini merekomendasikan perlunya evaluasi terhadap penerapan sistem absensi wajah serta peningkatan kualitas lingkungan kerja guna mendorong tingkat kedisiplinan yang lebih optimal. Kata Kunci: Absen Wajah, Lingkungan Kerja, Kedisiplinan Kehadiran, Pegawai Pemerintah