Kusminaini Armin
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PENGARUH CASH RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERTAMBANGAN MINYAK DAN GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2019 Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.726 KB) | DOI: 10.52333/ratri.v1i2.686

Abstract

ABSTRACKThis study aims to determine how much effect of cash ratio and debt ratio as independent variables simultaneously and partially on return on assets as dependent variable using data consisting of 6 companies listed on IDX.            The population of this study is a public company listed in IDX with oil and gas mining companies as the sample. This research uses purposive sampling method. Analysis of the data used in this study is a classic assumption test and for hypothesis testing using multiple linear regression analysis.The result of this study indicate that simultaneously cash ratio dan debt ratio have a significant effect on return on assets  with a value of Fcount 3,361 while Ftable is 3,35 or in other words Fcount > Ftable with a significant value of 0,005 < 0,05 from the output value of SPSS. Partially there is no effect of cash ratio (X1) on return on assets. With a regression coefficient value -0,036 and tcount -2,242 < ttable 1,073 with a significant value of 0,078 > 0,05. While debt ratio (X2) has a significant effect on return on assets. With a regression coefficient value 0,072 and tcount 1,835 > ttable 1,073 with a significant value 0,033 < 0,05 Keywords : Cash ratio,  Debt ratio dan  Return on Assets
Faktor - Faktor Yang Mempengaruhi Kinerja Instansi Pemerintah dalam Menjalankan Tugas Pokok dan Fungsinya Adel Mardilia; Kusminaini Armin; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.442

Abstract

Absstract : The purpose of this research is to determine the influence of accounting information systems and government accounting standards on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembang City. The data source used in this research is primary data. Collection technique for distributing questionnaires to 60 respondents at the Ilir Timur I Subdistrict Office, Palembang City. The data was analyzed using the classical assumption test, multiple linear regression analysis test, hypothesis test, and coefficient of determination test with the help of the SPSS application. The results of this research show that there is an influence between the accounting information system on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembang City. The results of the t test analysis show that the probability value is 0.014 which is smaller than the error level of 0.05 (0.014 < 0.05). There is an influence between government accounting standards on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembanh City. The results of the t test analysis show that the probability value is 0.001 which is smaller than the error level of 0.05 (0.001 < 0.05). There is an influence between the information system and government accounting standards together on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembang City. Abstrak : Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem informasi akuntansi dan standar akuntansi pemerintahan terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data dengan cara menyebarkan kuesioner kepada 60 responden di Kantor Kecamatan Ilir Timur I Kota Palembang. Data dianalisis menggunakan uji asumsi klasik, uji analisis regresi linier berganda, uji hipotesis, dan uji koefisien determinasi dengan bantuan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara sistem informasi akuntansi terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang. Hasil analisis uji-t menunjukkan nilai probabilitas sebesar 0,014 lebih kecil dari tingkat kesalahan sebesar 0,05 (0,014 < 0,05). Terdapat pengaruh antara standar akuntansi pemerintahan terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang. Hasil analisis uji t menunjukkan nilai probabilitas sebesar 0,001 lebih kecil dari tingkat kesalahan sebesar 0,05 (0,001 < 0,05). Terdapat pengaruh antara sistem informasi dan standar akuntansi pemerintahan secara bersama-sama terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang.
THE INFLUENCE OF CUSTOMER EXPERIENCE AND TRUST ON CUSTOMER LOYALTY IN PT. TELKOM INDONESIA INDIHOME PRODUCTS Yolanda Veybitha; Muhni Pamuji; Frecilia Nanda Melvani; Sari Sakarina; Kusminaini Armin; Yoga Abdy Baihaqi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8565

Abstract

IndiHome is a home internet service from Telkomsel that provides internet connection, landline telephone, and interactive TV (IPTV) in one package. Previously owned by PT Telkom Indonesia, IndiHome is now managed by Telkomsel. IndiHome offers a variety of package options with different internet speeds, as well as additional services such as wifi.id seamless and others. This study aims to measure the influence of customer experience and trust variables on customer loyalty. The population in this study was Indihome customers in the city of Palembang in 2024 as many as 11,883, while the sample taken was 99 respondents. This study is quantitative, data was obtained by distributing questionnaires and processed using the SPSS program. The results of the study showed that customer experience and trust variables have a significant effect both simultaneously and partially on customer loyalty. For future research, external variables can be included and the research model can be modified by using mediating variables.