Article Per Year (5 Year)
p-Index From 2021 - 2026
2.085
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Abdi Insani Indonesian Journal of Electrical Engineering and Computer Science UPI YPTK Journal of Business and Economics Jurnal Ipteks Terapan : research of applied science and education JAT (Journal of Accounting and Tax) Jurnal Penelitian Pendidikan Indonesia Jurnal Bisinis Digital
Muhammad Pondrinal
Fakultas Ekonomi Dan Bisnis, Universitas Putra Indonesia YPTK Padang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
OPTIMALISASI PENGELOLAAN KEUANGAN MELALUI PENERAPAN PRINSIP AKUNTANSI YANG EFEKTIF DAN EFISIEN PADA UMKM KERUPUK JANGEK BUK KAI DI PADANG Muhammad Pondrinal; Yosi Puspita Sari
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1073

Abstract

This community service aims to enhance optimal financial management in the Micro, Small, and Medium Enterprises (MSMEs) of Kerupuk Jangek Buk Kai in Padang through the application of effective and efficient accounting principles. MSMEs play a crucial role in both the local and national economy, but often face challenges in effectively managing their finances, which can hinder their growth and development. The goal of implementing this community engagement program is to provide insights and competencies to the owners and financial staff of the Kerupuk Jangek Buk Kai MSME. This community service a collaborative approach between the contributors and Kerupuk Jangek Buk Kai MSME to identify current financial management issues. Improvement measures are implemented based on effective and efficient accounting principles, including accurate recording and structured financial reporting. The outcomes of this engagement demonstrate an improvement in the financial management of Kerupuk Jangek Buk Kai MSME. The application of effective and efficient accounting principles leads to more accurate record-keeping, better monitoring of cash flow and assets, as well as more structured financial reporting. In the long term, improved financial management enables MSMEs to make more accurate and strategic decisions, enhance competitiveness, and make a greater contribution to the local economy. This community service holds broad implications for other MSMEs across various sectors. By integrating effective and efficient accounting principles into financial management practices, MSMEs can address their financial challenges and potentially achieve sustainable growth.
Studi penentu nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI Lusiana Lusiana; Hanna Pratiwi; Zefriyenni Zefriyenni; Silvia Sari; Muhammad Pondrinal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221854

Abstract

Tujuan penelitian untuk mengetahui seberapa berpengaruhnya Kepemilikan Manajerial (KM) dan Debt To Equity Ratio (DER) terhadap Price To Book Value (PBV) dengan Dividend Payout Ratio (DPR) sebagai variabel moderating. Teknik pengumpulan data yaitu menggunakan dokumentasi, dengan metode statistik regresi linier berganda. Berdasarkan hasil penelitian ini maka: Kepemilikan Manajerial  berpengaruh signifikan terhadap Price To Book Value, dan Debt To Equity Ratio tidak berpengaruh signifikan terhadap Price To Book Value serta Kepemilikan Manajerial dan Debt To Equity Ratio secara bersama-sama berpengaruh signifikan terhadap Price To Book Value. Selain itu, Dividend Payout Ratio memperlemah hubungan Kepemilikan Manajerial terhadap Price To Book Value serta Dividend Payout Ratio memperkuat hubungan Debt To Equity Ratio terhadap Price To Book Value.
A hybrid data mining for predicting scholarship recipient students by combining K-means and C4.5 methods Halifia Hendri; Harkamsyah Andrianof; Riska Robianto; Hasri Awal; Okta Andrica Putra; Romi Wijaya; Aggy Pramana Gusman; Muhammad Hafizh; Muhammad Pondrinal
Indonesian Journal of Electrical Engineering and Computer Science Vol 33, No 3: March 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v33.i3.pp1726-1735

Abstract

This scholarly investigation delves into the strong desire for academic scholarships within the student body, especially prominent among socioeconomically disadvantaged individuals. The study aims to formulate a hybrid data mining paradigm by synergizing the K-means and C4.5 methodologies. K-means is applied for clusterization, while C4.5 facilitates prediction and decision tree instantiation. The research unfolds in sequential phases, commencing with data input and progressing through meticulous pre-processing, encompassing data selection, cleaning, and transformation. The novelty lies in successfully integrating the K-means and C4.5 methodologies, culminating in the hybrid data mining method. The dataset comprises 200 students seeking scholarships, revealing effective stratification into three clusters—cluster 0, cluster 1, and cluster 2—with 119, 48, and 33 students, respectively. The K-means method proves highly suitable, especially when combined with C4.5, for predicting scholarship recipients. A subset of 81 students from clusters 1 and 2 undergoes predictive modeling using C4.5, resulting in a commendable 85% accuracy, with 17 accurate forecasts and 3 minor inaccuracies. This research significantly enhances scholarship selection efficiency, particularly benefiting socioeconomically disadvantaged students.
PERAN CITRA DESTINASI, CITY BRANDING, E-WOM DAN TRAVEL CONSTRAINST PADA KEPUTUSAN BERKUNJUNG OBJEK WISATA CAROCOK PAINAN Della Asmaria Putri; Muhammad Pondrinal; Idris Saputra; Vivi Yosefri Yanti
Jurnal Bisnis Digital Vol. 1 No. 2 (2023): Jurnal Bisnis Digital, Vol. 1, No. 2, November-2023
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v1i2.1605

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar Peran Citra Destinasi, City Branding, E-Wom Dan Travel Constrainst Pada Keputusan Berkunjung Objek Wisata Carocok Painan Kabupaten Pesisir Selatan. Metode pengumpulan data melalui survei dan mengedarkan kuisioner, dengan sampel 100 responden. Metode analisis yang digunakan adalah analisis regresi linear berganda menggunakan SPSS. Hasil penelitian yang didapatkan berdasarkan Uji Parsial (Uji t) diperoleh pengaruh yang posistif dan signifikan antara Kualitas Produk terhadap Keputusan Pembelian. Terdapat pengaruh yang posistif dan signifikan antara Harga terhadap Keputusan Pembelian. Terdapat pengaruh yang posistif dan signifikan antara Lokasi terhadap Keputusan Pembelian. Terdapat pengaruh yang posistif dan signifikan antara Promosi terhadap Keputusan Pembelian. Terdapat pengaruh yang posistif dan signifikan antara Kualitas Produk, Harga, Lokasi dan Promosi terhadap Keputusan Pembelian. Kontibusi persentase sumbangan variabel independen Kualitas Produk (X1), Harga (X2), Lokasi (X3) dan Promosi (X4) berpengaruh signifikan terhadap variabel dependen Keputusan Pembelian (Y) adalah sebesar 0,811 atau 81,1%. Sedangkan sisanya adalah sebesar 0,189 atau 18,9% dipengaruhi oleh variabel lain di luar penelitian ini.
DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE Muhammad Pondrinal; Rahmat Wahyudi; Dodi Suryadi; Yosi Puspita Sari
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jxnr4038

Abstract

This study examines the effect of ESG performance on financial distress with firm value as a mediating variable among non-financial companies included in the LQ45 Index during the 2021–2025 period. The study employs a quantitative research approach using panel data regression analysis. The sample consists of 16 non-financial companies selected through purposive sampling, resulting in 80 balanced panel observations. ESG performance is measured using ESG scores obtained from Refinitiv Eikon, financial distress is measured using the Ohlson O-Score model, and firm value is proxied by Tobin’s Q. The analysis includes the Common Effect Model (CEM) and mediation analysis using the Sobel test. The findings indicate that ESG performance does not significantly affect financial distress or firm value. In addition, firm value is unable to significantly influence financial distress and does not mediate the relationship between ESG performance and financial distress. Meanwhile, firm size negatively affects financial distress, whereas leverage positively affects financial distress. These findings suggest that ESG implementation among LQ45 companies has not yet been fully translated into stronger market valuation and improved financial resilience. This study contributes to the sustainable finance literature by providing empirical evidence regarding the limited role of ESG performance in reducing financial distress in emerging market contexts. The findings also provide practical implications for managers, investors, and policymakers in strengthening the effectiveness of sustainability practices and long-term corporate financial stability.
Co-Authors Afuan, Muhammad Aggy Pramana Gusman Berta Agus Petra Della Asmaria Putri Della Asmaria Putri Dodi Suryadi Dori Mittra Candana Halifia Hendri Hanna Pratiwi Hanna Pratiwi Hanna Pratiwi Harkamsyah Andrianof Hasri Awal Idris Saputra Ilona, Desi Lusiana Melisa Suardi Muhammad Hafizh Okta Andrica Putra Putra, Ramdani Bayu Ratih Purwasih Rio Andhika Putra Riska Robianto Romi Wijaya Ronni Andri Wijaya Rosi Anggraini Rozi Destian Rozi Destian Silvia Sari Sri Ayu Anggraini Sukma Maskami Tedy Tedy Thariq Al Adli Vivi Yosefri Yanti Wahyudi Rahmat Wiska, Mayroza Yosi Puspita Sari Yosi Puspita Sari Yosi Yulia Zefri Yenni