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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan PEKBIS Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Gusnardi Gusnardi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 SAMPAI 2018 Sri Anisa; Gusnardi Gusnardi; Mujiono Mujiono
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 2 (2020): EDISI 2 JULI-DESEMBER 2020
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrack: This study aims to analyze the factors that affect the timeliness of reporting financial statements on companies listed on the Indonesia Stock Exchange from 2014 to 2018. The population in this study is that there are 21 companies that do not report their financial reports on time for the 2014 to 2018 period. There are 9 companies selected as samples using purposive sampling. The data used in this study is secondary data, by collecting the required information from the internet in the form of financial reports 2014 to 2018. the techniques used to analyze the data are descriptive statistics, logistic regression, hypothesis testing. The results of this study indicate that profitability and liquidity have a significant effect on the timeliness of financial reporting, while company size and leverage have no significant effect on timeliness of financial reporting. Key Words: Timeliness, Profitability, Liquidity, Company Size, Leverage
ANALISIS KINERJA KEUANGAN PADA KOPERASI UNIT DESA TANI BAHAGIA DESA KULIM JAYA LUBUK KABUPATEN INDRAGIRI HULU Fitri Agustiyana; Gusnardi Gusnardi; Gimin Gimin
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 8, No 1 (2021): EDISI 1 JANUARI-JUNI 2021
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract: This study aims to determine how the financial performance of the unit cooperative Desa Tani Bahagia Desa Kulim Jaya Indragiri Hulu Regency seen from the ratio of solvency, profitability and liquidity. This type of research is descriptive quantitative. The data collection technique in this study was taken from the cooperative financial statements from 2013 to 2015 and used in this study is the ratio analysis based on the Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Nomor: 20/Per/M.KUKM/XI/2009.. The percentage of liquidity is in the Unhealthy category with a percentage value of <174%, amounting to 99.39% - 166.78%. The solvency percentage got the Very Unhealthy category with a percentage of <100%, amounting to 94.74% - 80.67%. The percentage of profitability is categorized as Very Healthy with a percentage value of> 10%, amounting to 0.23% - 22.80%. So it can be concluded that the financial performance of the unit cooperative Desa Tani Bahagia Desa Kulim Jaya Indragiri Hulu Regency, seen from the analysis of liquidity ratios, solvency and profitability, shows a condition that tends to decline.Key Words: Liquidity, Solvability, Rent Ability
ANALISIS TINGKAT LITERASI KEUANGAN DALAM PENGELOLAAN DANA BOS DI SMP NEGERI 40 PEKANBARU Ainil Huda; Gusnardi Gusnardi; RM Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstrack: This study aims to analyze the level of financial literacy and the level of financial management of financial managers in particular the management of School Operational Cost funds at Junior High Schools 40Pekanbaru, The data in the study of primary data in the form of questionnaires and secondary data sourced from financial statement data Operational Cost funds Junior High School 40 Pekanbaru.. Sampling with saturated sampling technique where all populations are sampled. The data analysis technique used is quantitative descriptive analysis by using SPSS (Statistical Package for Social Science) program. The results showed that the level of financial literacy of Operational Cost funds managers in Junior High School 40 Pekanbaru was classified as high because it was in the Suff Literate category, the level of management of Operational Cost funds in Junior High School 40 Pekanbaru was also in the very high category. the Operational Cost funds supervision indicator is the indicator that dominates the highest value of the 3 (three) other indicators with an average value reaching 10. This proves that the supervision of Operational Cost funds in Junior High School 40 Pekanbaru has been done very well.Key Words: Financial Literacy, Financial Management
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2015 Dedek Ramadhan; Gusnardi Gusnardi; RM. Riadi RM. Riadi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 5: Edisi 2 Juli-Desember 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract : This study aims to determine and analyze the effect of working capital turnover on profitability in real estate and property companies listed on the Indonesia Stock Exchange. The study population is all real estate and property companies listed on the Indonesia Stock Exchange in 2013-2015 which have cash turnover data, receivable turnover, inventory turnover, and profitability as measured by return on investment (ROI) 3 years in a row ( 2013-2015). Data obtained from the Indonesian Capital Market Directory (ICMD) and the website of each company. The data analysis technique used in this study is multiple linear regression with the help of SPSS program. The results show that cash turnover, receivable turnover, and inventory turnover simultaneously affect return on investment. Partially, cash turnover has a positive effect on return on investment, receivable turnover has a positive effect on return on investment, and inventory turnover has a positive effect on return on investment.Keywords : Cash Turnover, Receivable Turnover, Inventory Turnover, and Return on Investment
PERAN APARATUR DESA DALAM PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 DI DESA LUBUK JAWI KECAMATAN BALAI JAYA KEBUPATEN ROKAN HILIR PROVINSI RIAU Sagopi Ria Apriliani Juniansen; Gusnardi Gusnardi; Sri Kartikowati
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 2 (2020): EDISI 2 JULI-DESEMBER 2020
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Abstract: This study aims to describe the role of village apparatus in Lubuk Jawi Village, Balai Jaya District, Rokan Hilir Regency, Riau Province in village financial management based on the Minister of Home Affairs Regulation Number 20 of 2018. This research is a quantitative descriptive type of research. Primary data were obtained from five Lubuk Jawi Village apparatus. Data were collected using documentation techniques, in-depth observation, and interviews. The results showed that the percentage of answers from the five informants on the planning aspect reached 95% including in the very role category, in the implementation aspect reaching 80% including in the role category although there are still some procedures that are still not in accordance with the regulations, in the aspects of administration, reporting, and accountability up to 100% is included in the very important category. The results of the discussion show that the role of village apparatus in the aspects of planning, implementation, administration, reporting and accountability is in accordance with the procedures of the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management.Key Words: Village Financial Management, Role of Village Apparatus, Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management
PENGUKURAN KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD PADA PT. CIPTA GRIYA DINAMIKA Selvi Yohana; Makhdalena Makhdalena; Gusnardi Gusnardi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
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ABSTRACT : This research was done in Developer Company of PT. Cipta Griya Dinamika, by using Balanced Scorecard Approach with four perpectives which measured, which are the financial perpective, customer perpective, internal business process perspective and growth and study perpective. Research method which used in analyse descriptive, history analyse and survey. Data analyse technique which used is using primary and secondary data. Research result that performance PT. Cipta Griya Dinamika for the financial perpectives, current ratio has averaged 151,63% is categorized as not good because less than 200%, profit margin is categorized as good, operating ratio is categorized as good and ROI is categorized as good. For the customer perpectives, achievement customer is categorized as not good because less than last year, retention customer is categorized as good, profitability customer is categorized as good and satisfaction customer is in the good criteria because the 53 than 67 customers or 79,10% were satisfied for PT. Cipta Griya Dinamika. Internal business process perspective is nothing because PT. Cipta Griya Dinamika not make innovation process and on sale service, so that is categorized as not good. Growth and study perpective, employees productifity is categorized as good, employees retention is categorized as good and employees satisfaction is in the good criteria because the 4 than 7 employees or 57,14% were very satisfied for PT. Cipta Griya DinamikaKeyword : Performance, balanced scorecard
ANALISIS EFESIENSI PENGGUNAAN FAKTOR – FAKTOR PRODUKSI PADA INDUSTRI KERAJINAN ROTAN DI KECAMATAN RUMBAI KOTA PEKANBARU Maya Izayara; Gusnardi Gusnardi; Hendripides Hendripides
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 8, No 1 (2021): EDISI 1 JANUARI-JUNI 2021
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Abstract: Rattan handicraft production continues to increase along with the increasing number of rattan handicraft industry entrepreneurs in Rumbai District, Pekanbaru City. However, the problem in the production of the rattan handicraft industry in Rumbai District, Pekanbaru City is the lack of attention of craftsmen to the quality of the goods produced and price competition that does not compete with other non-handicraft products. This study aims to analyze the technical, price and economic efficiency in the use of capital production factors, raw materials and labor in the rattan handicraft industry in Rumbai District, Pekanbaru City. The object of this research is the rattan industry entrepreneurs in Rumbai District, Pekanbaru City, amounting to 23 rattan handicraft industry entrepreneurs based on data obtained from the Pekanbaru City Industry and Trade Office in 2018. Data analysis uses descriptive analysis and data analysis uses Stochastic Production Frontier- Technical Efficiency ( SPF-TE). The results of this study indicate that the efficiency of rattan production in Rumbai District based on the stochastic frontier is considered efficient because the average efficiency value is close to 1. Furthermore, the efficiency of rattan prices is considered inefficient because the average value of efficiency is small from 1.Finally, the economic efficiency of rattan in Based on the stochastic frontier, Rumbai District is considered efficient because the average efficiency value is close to 1.Keyword : Efficiency, Production Factors, Rattan Crafts
PENGARUH PENGETAHUAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA PENDIDIKAN EKONOMI UNIVERSITAS RIAU Reska Nada Putri; Gusnardi Gusnardi; Mujiono Mujiono
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan VOL 6 : EDISI 2 JULI - DESEMBER 2019
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Abstract: This study aims to determine the effect of financial knowledge and financial literacy on the behavior of students of the University of Riau's economic education. The population in this study were all economic education students in the accounting and cooperative majors in 2015 and 2016, namely 164 students and in this study the sampling used was probability sampling with purposive sampling sampling technique with a total of 89 students. To determine the number of samples using criteria, namely all students of 2015 and 2016 Economic Education and students who do not take accounting concentration. Data collection techniques used were questionnaires and tests, tests of students' financial knowledge and questionnaires about financial literacy and student financial behavior that was distributed to respondents. Data analysis using descriptive analysis, and multiple linear regression analysis, the results of this study conclude that financial knowledge and financial literacy affect the financial behavior of students of Economic Education.Key Words: Financial Knowledge, Financial Literacy And Financial Behavior
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN ANGGOTA KOPERASI UNIT DESA (KUD) KAMPAR KECAMTAN KAMPA KABUPATEN KAMPAR Khairu Rahmat; Gusnardi Gusnardi; Mujiono Mujiono
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 7, No 2 (2020): EDISI 2 JULI-DESEMBER 2020
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Abstract: This study aims to determine the effect of service quality on thesatisfaction of members of the village unit cooperative (KUD) Kampar, Kampa District,Kampar Regency. This research is a research based on a quantitative approach, thepopulation of this determination is 88 cooperative members who were selected using thesample random sampling method. The data collection technique used questionnaire . Thedata analysis used simple regression analysis. The results of this study indicate that thequality of service has an effect on the satisfaction of members of the village unitcooperative (KUD) Kampar, Kampa District, Kampar Regency.Keywords: service quality, Member Satisfaction
PENGARUH KEMAMPUAN MANAJERIAL PENGURUS DAN PARTISIPASI ANGGOTATERHADAP EFEKTIVITAS ORGANISASI KOPERASI KPRI KOPPEKA DINAS PENDIDIKAN KABUPATEN INDRAGIRI HULU Endah Dwi martuti; Gusnardi Gusnardi; Ngadlan Ngadlan
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 1, No 2 (2014): Wisuda Oktober Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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ABSTRACT : Indonesia is a republic employee cooperative form of enterprise cooperative members consist of civil servants or civil servants and established in the scope of the department or agency. objectives of this study were (1) to know how to influence the manajement of the effectiveness of manajerial ability cooperative organization, (2) to know how to influence the participation of members of the cooperative organizational effectiveness. This study is done in a cooperative KPRI KOPPEKA Dinas Pendidikan Kabupaten Indragiri Hulu with a population of 134 members and determination of sample using saturated sample (census). Data collection is done by distributing questionnaires. quantitative data analysis techniques, namely the method of multiple linear regression were processed through SPSS version 19 for windows. From these results obtained by the equation Y = a + 0.243 6.045 + 0 X1, 782X2. The results of this study indicate that simultaneous, caretaker managerial capabilities (X1) and the participation of members (X2) can influence the effectiveness of cooperative organizations (Y). This is evidenced by the F test. F count> F is 70.308> 2.44. While the ability of the managerial board (X1) and the participation of members (X2) influence on the effectiveness of cooperative organizations (Y). This is evidenced by t test. Where t count caretaker managerial ability 2.720 (X1), and the participation of members of 8.962 (X2) and t table at 1.9838. This shows that t> t table. Furthermore, the value of coefficient of determination (R2) of 51.84% was obtained, indicating the managerial capability and participation of members of the board have a contribution to the effectiveness of the cooperative organization of 51.84%. While the remaining 48.16% is influenced by other factors not examined in this study.Keywords: Managerial capabilities board, member participation and effectiveness of cooperative organization
Co-Authors Ainil Huda Annisa Arisanti Dedek Ramadhan DESSY NATALIA Endah Dwi martuti Fifi Nofianti Fitri Agustiyana Gani Haryana Gimin Gimin Hardisem Syabrus Hendripides Hendripides Heri Rahman Indry Juliani Khairu Rahmat Makhdalena Makhdalena Maya Izayara Muhammad Yasir Mujiono Mujiono Nanik Verawati Ngadlan Ngadlan Ramadhani Fitri Reska Nada Putri Ria Wani Br Purba Rina Selva Johan RM Riadi RM. Riadi RM. Riadi Romadina Permatasari Roza Sri Susanti Sagopi Ria Apriliani Juniansen Selvi Yohana Sri Anisa Sri Kartikowati Suarman Suarman Sumarno Sumarno Zuhriyah Zuhriyah