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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif Buletin Ekonomika Pembangunan Jurnal Akuntansi dan Teknologi Keuangan Community Impact and Society Empowerment Journal
Kasmadi Kasmadi
Fakultas Pertanian dan Peternakan Universitas Islam Negeri Sultan Syarif Kasim Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh ROA, DER, dan PER Terhadap Return Saham Perusahaan Subsektor Transportasi dan Logistik BEI 2020-2022 Kasmadi, Kasmadi; Kamal, Mustafa; Rahmadani, Annisa
Jurnal Akuntansi dan Teknologi Keuangan Vol. 2 No. 2: Februari 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/atk.v2i2.312

Abstract

Tujuan dari penelitian ini adalah untuk melihat seberapa besar pengaruh return on assets, debt to equity ratio, price earning ratio secara simultan dan parsial terhadap return saham pada perusahaan sub sektor transportasi dan logistik dan variabel-variabel yang mempengaruhi return saham. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar pada sub sektor transportasi dan logistic di BEI yaitu sebanyak 30 perusahaan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi . Sampel yang ditetapkan dalam penelitian ini adalah sebanyak 17 perusahaan dengan kriteria perusahaan yang terdaftar dalam 3 tahun pengamatan dengan laporan keuangan lengkap dan Pengujian hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS 24.00 for windows. Hasil penelitian menunjukkan bahwa secara simultan/uji F, return on assets, uji debt to equity ratio dan price earning ratio berpengaruh signifikan terhadap return saham dengan nilai sig 0,000 dan secara parsial/uji t masing-masing variabel berpengaruh signifikan terhadap return saham, dengan nilai signifikansi return on assets yaitu 0,031, debt to equity ratio yaitu 0,000 dan price earning ratio yaitu 0,000 sedangkan koefisien determinasi (R2) sebesar 85,6%
Faktor-faktor Yang Mempengaruhi Harga Saham Pada Perusahaan Farmasi Yang Terdaftar Di Bei Tahun 2020-2022 Kasmadi, Kasmadi; Bahri, Syamsul; Agustiningsih, Maulina; Harmansyah Putri, Esferenza
Jurnal Akuntansi dan Teknologi Keuangan Vol. 3 No. 1: Agustus 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/atk.v3i1.397

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana harga saham perusahaan farmasi dipengaruhi oleh likuiditas, profitabilitas, solvabilitas, suku bunga, dan variabel lainnya secara simultan maupun parsial. Populasi penelitian ini adalah 12 perusahaan farmasi yang tercatat di BEI. Metode yang digunakan dalam penelitian ini untuk mengumpulkan data adalah metode dokumentasi. Penelitian ini menggunakan analisis regresi linier berganda dengan SPSS 24.00 for Windows untuk menguji hipotesis terhadap 11 perusahaan yang memenuhi kriteria tercatat dalam tiga tahun pengamatan dan memiliki laporan keuangan yang lengkap. Hasil penelitian menunjukkan bahwa uji simultan/F yang mengukur likuiditas, profitabilitas, solvabilitas, dan suku bunga memiliki nilai signifikansi sebesar 0,000, sedangkan uji parsial/t yang hanya mengukur rasio solvabilitas tidak berpengaruh terhadap harga saham, dengan nilai signifikansi likuiditas sebesar 0,000, profitabilitas sebesar 0,000, solvabilitas sebesar 0,202, dan suku bunga sebesar 0,000. Koefisien determinasi (R2) sebesar 78%.
HUBUNGAN LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Munika, Rani; Kasmadi, Kasmadi; Pirmansyah, Pirmansyah; Helmiati, Helmiati; Wahyu, Wadri
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2112

Abstract

This study aims to examine the effect of net income, operating cash flow, and company size on dividend policy in LQ45 companies during the period 2021 - 2023. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the puosive sampling method. The data analysis technique used is multiple linear analysis. The results showed that simultaneously, independent variables such as net income, operating cash flow, and company size have an influence on the dependent variable, namely Dividend Policy. Partially, net income and company size have a significant effect on dividend policy, while operating cash flow has no significant effect on dividend policy
PENINGKATAN LITERASI PAJAK DAN KESIAPAN RELAWAN MELALUI PROGRAM TAX CENTER DI STIE BANGKINANG Pirmansyah, Pirmansyah; Munika, Rani; Kasmadi, Kasmadi; Setiawan, Adi; Henrizal, Henrizal
Community Impact and Society Empowerment Journal Vol. 1 No. 2 (2025): November
Publisher : Indonesian Researchers Forum

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat melalui program Tax Center di STIE Bangkinang, yang bekerja sama dengan KPP Bangkinang, bertujuan untuk meningkatkan literasi pajak dan kesiapan relawan pajak di kalangan mahasiswa. Program ini terdiri dari pelatihan yang melibatkan 15 mahasiswa yang dibimbing oleh 3 pegawai KPP Bangkinang dan 5 dosen STIE Bangkinang. Evaluasi dilakukan dengan pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil evaluasi menunjukkan peningkatan signifikan, dengan skor pemahaman tentang konsep pajak meningkat dari 2 (cukup paham) menjadi 4 (paham), pemahaman tentang peran Tax Center meningkat dari 1 (tidak paham) menjadi 5 (sangat paham), serta kesiapan peserta untuk berpartisipasi sebagai relawan pajak meningkat dari 2 (cukup siap) menjadi 5 (sangat siap). Program ini juga berhasil meningkatkan keterlibatan mahasiswa dalam proses pelaporan SPT Tahunan dan memberikan kontribusi terhadap penguatan literasi pajak di lingkungan kampus. Hasil kegiatan ini menunjukkan pentingnya pelatihan praktis untuk memperdalam pemahaman peserta terhadap aplikasi perpajakan dan peran relawan pajak dalam meningkatkan kepatuhan pajak masyarakat.
PENGARUH LITERASI PAJAK TERHADAP KESADARAN PAJAK MAHASISWA S1 AKUNTANSI UNIVERSITAS AWAL BROS (UAB) Uli. S, Desti Monika; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani; Kasmadi, Kasmadi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2508

Abstract

This research is motivated by the importance of understanding the tax system for undergraduate Accounting students as prospective accountants who play a crucial role in ensuring tax compliance and effective management of tax funds for national development. This study aims to evaluate the relationship between tax literacy and tax awareness of undergraduate Accounting students at Awal Bros University (UAB) and to identify other factors that influence tax awareness. The method used is a literature study by analyzing various relevant literature sources. The results show that tax literacy has a positive and significant influence on student tax awareness. The higher the level of student understanding and knowledge regarding taxation, the higher their awareness in fulfilling their tax obligations. This finding is in line with previous studies that reveal the importance of tax education in improving taxpayer compliance. Therefore, universities and tax authorities need to collaborate to design effective tax literacy programs for students as future taxpayers. Keywords: tax literacy, tax awareness, undergraduate accounting students
Analyzing Key Economic Sectors for Sustainable Development in Kuantan Singingi Purbata, Ardi Gustri; Pirmansyah, Pirmansyah; Tanjung, Irfan; Kasmadi, Kasmadi; Bahri, Syamsul
Buletin Ekonomika Pembangunan Vol 7, No 1 (2026): FEBRUARY
Publisher : Jurusan Ilmu Ekonomi Fakultas Ekonomi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/bep.v7i1.32619

Abstract

Regional economic development is a vital aspect in creating community welfare and regional competitiveness. Kuantan Singingi Regency, Riau Province, has significant potential in sectors reliant on natural resources, such as agriculture, forestry, and fisheries. However, these sectors still face challenges in achieving optimal development. The purpose of this study is to identify key sectors in Kuantan Singingi Regency using the Location Quotient (LQ), Shift-Share, and Klassen Typology approaches, and to provide policy recommendations for development based on these leading sectors. The analysis results indicate that agriculture, forestry, and fisheries have a comparative advantage, with an LQ value of 1.80, while other sectors, such as water supply and waste management, also show significant potential. The Shift-Share analysis reveals relatively rapid growth in some sectors, while the Klassen Typology analysis categorizer these sectors based on their contributions to regional GDP and growth rates. These findings provide a foundation for policies that can enhance production capacity, reduce dependence on commodity prices, and strengthen infrastructure to support the sustainable growth of leading sectors. This study is expected to contribute to the formulation of more effective and efficient development policies, which will, in turn, improve the welfare of the people in Kuantan Singingi Regency. Keywords: Regional Development Policy, Location Quotient (LQ), Leading        Sectors, Shift-Share, Klassen Typology 
PENGARUH DIGITAL LITERACY DAN TECHNOSTRESS TERHADAP KINERJA ASN DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL MEDIASI (STUDI PADA KECAMATAN DI KABUPATEN INDRAGIRI HILIR) Kasmadi, Kasmadi; Rahmat, Adi; Nasution, Imran Al Ucok
Jurnal Daya Saing Vol. 12 No. 1 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2727

Abstract

This study examines the influence of digital literacy and technostress on the performance of State Civil Apparatus (ASN), with employee engagement as a mediator variable. This quantitative study with a causal design was conducted in four sub-districts in Indragiri Hilir Regency, namely Reteh, Sungai Batang, Enok, and Tanah Merah, involving a total of 104 ASN as respondents. Data collection was carried out through questionnaires, and data analysis adopted a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with SmartPLS software version 3.2.9. The analysis revealed that digital literacy has a positive and significant influence on employee engagement. However, digital literacy does not have a significant direct influence on ASN performance. On the other hand, technostress was not proven to have a significant influence on either employee engagement or ASN performance. Furthermore, employee engagement does not function as a mediator in the relationship between digital literacy and technostress with ASN performance. These findings indicate that in the context of sub-district-level government, the determining factors of ASN performance tend to be more influenced by structural aspects and the work environment than by psychological variables such as employee engagement or individual competency factors such as digital literacy and technostress.
Co-Authors Adi Rahmat Agustiningsih, Maulina Ardi Gustri Purbata Harmansyah Putri, Esferenza Helmiati Helmiati Henrizal, Henrizal Munika, Rani Mustafa Kamal Nasution, Imran Al Ucok Oktaviani, Wulan Pirmansyah Pirmansyah Rahmadani, Annisa Sukamto, Ika Sumiyarsi Syamsul Bahri Tanjung, Irfan Uli. S, Desti Monika Wahyu, Wadri