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All Journal Jurnal Kajian Ekonomi Journal of Management Review JURNAL PENDIDIKAN TAMBUSAI IMARA : Jurnal Riset Ekonomi Islam JUSIE (Jurnal Sosial dan Ilmu Ekonomi) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan HUMANISMA : Journal of Gender Studies ALSYS : Jurnal Keislaman dan Ilmu Pendidikan ANWARUL: Jurnal Pendidikan dan Dakwah ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Transformasi: Journal of Economics and Business Management AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Transforma: Jurnal Manajemen HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Jurnal Ekonomi dan Bisnis Land Journal Journal of Management Accounting, Tax and Production Kompartemen: Kumpulan Orientasi Pasar Konsumen Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Journal of Visionary Sharia Economy (JOVISHE) PESHUM Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Ilmiah Manajemen Dan Kewirausahaan
Novera Martilova
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Perubah Current Ratio, Debt to Aset Ratio, dan Operating Profit Margin Terhadap Perubahan Laba Ali Riri, Marta; Martilova, Novera
JOVISHE : Journal of Visionary Sharia Economy Vol. 1 No. 2 (2022): Edition December 2022
Publisher : Yayasan Lembaga Studi Makwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57255/jovishe.v1i2.230

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruh perubahan Current Ratio (CR) , Debt To Asset Ratio ( DAR), dan Operating Profit Margin (OPM) terhadap perubahan laba pada perusahaan jasa yang terdaftar di Bursa Efek Indonesi periode 2018-2021. Jenis penelitian ini adalah penelitian kuantitatif, jenis datanya yaitu data sekunder yang diakses melalui sistus resmi Bursa Efek Indonesia (www.idx.co.id). Sampel penelitian ini diambil sebanyak 11 perusahaan jasa yang terdaftar di Bursa Efek Indonesia Periode 2018-2021 dengan menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji koefesien determinasi, dan uji hipotesis. Hasil dari penelitian ini secara persial menunjukan Current Ratio dan Debt to Asset Ratio tidak berpengaruh signifikan terhadap perubahan laba. This study aims to find out and analyze how much influence changes in Current Ratio (CR), Debt To Asset Ratio (DAR), and Operating Profit Margin (OPM) have on changes in profits at service companies listed on the Indonesian Stock Exchange for the 2018-2021 period. This type of research is quantitative research, the type of data is secondary data accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The sample for this research was taken from 11 service companies listed on the Indonesia Stock Exchange for the 2018-2021 period using a purposive sampling technique. The method used in this study uses the classical assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing. The results of this study partially show that the Current Ratio and Debt to Asset Ratio have no significant effect on changes in earnings.
Pengaruh Penanaman Modal Dalam Negeri dan Penanaman Modal Asing terhadap Pertumbuhan Ekonomi Provinsi Sumatera Barat Riva Almaheni; Nini Sumarni; Kahdijah Nurani; Novera Martilova
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5559

Abstract

This study aims to understand how the impact of Domestic Investment (PMDN) and Foreign Investment (PMA) affects Economic Growth as seen through the Gross Regional Domestic Product (GRDP) of West Sumatra Province. The methodology applied in this study uses quantitative methods, and the data used was obtained through documentation techniques, specifically secondary data sourced from the Central Statistics Agency (BPS) for the years 1995-2024. The data in this study were processed using SPSS version 21. The analytical techniques used in this study include classical assumption testing, multiple linear regression analysis, determination coefficient testing, and hypothesis testing. Based on the results of this study, it is concluded that PMDN has a positive and significant impact on the economic growth of West Sumatra Province, with a significance value of 0.000 and a t-count > t-table, namely 4.604 > 2.051. Partially, foreign direct investment (PMA) has a positive and significant effect on the economic growth of West Sumatra Province with a significance value of 0.002 and a t calculated > t table, which is 3.416 > 2.051. Together, domestic investment (PMDN) and foreign direct investment (PMA) have a positive and significant effect on the economic growth of West Sumatra Province with a significance value of 0.000 and an f calculated > f table, which is 36.696 > 3.35.
Analisis Implementasi Manajemen Operasional PT. Tom Burger Group di Kab. Lima Puluh Kota Stefanny Angelina Firdaus; Novera Martilova
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 1 (2026): Januari: Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i1.5684

Abstract

In today's era, the food industry has grown very rapidly, especially with the increasing demand for quality and innovative food. The rapidly growing industry today makes competition between companies in the world increasingly tight. Each company will compete to be at the forefront to meet consumer needs in the market in order to survive in the midst of competition. Every company or industry must have a vision and mission to continue to grow in addition to obtaining great profits. PT. TOM BURGER GROUP is one of the famous food industry companies in West Sumatra. The type of research used in this study is qualitative research with a descriptive approach. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behavior. The results of this study indicate that PT. TOM BURGER GROUP has carried out operational management well, but behind that there are still obstacles faced by the company in carrying out its operational management, but with the solutions implemented by PT. TOM BURGER GROUP can be expected that the company's operations will run well. The implementation of operational management has indeed been carried out at PT. Tom Burger Group by planning the production system, controlling production and implementing a production information system.
Analisis Kualitas Pelayanan Terhadap Minat Wisatawan Untuk Pemesanan Kamar Di Nikita Palace Hotel Bukittinggi Azizah, Wannur; Baginda Parsaulian; Novera Martilova; Muhammad Rais
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12176

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap minat wisatawan dalam melakukan pemesanan kamar di Nikita Palace Hotel Bukittinggi. Latar belakang penelitian adalah rendahnya minat wisatawan untuk memesan kamar, meskipun hotel telah berupaya memberikan pelayanan yang responsif, ramah, dan memperhatikan kebutuhan tamu. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik accidental sampling dan pengumpulan data primer melalui kuesioner. Analisis data dilakukan menggunakan uji regresi linear sederhana dan uji hipotesis dengan bantuan SPSS 24. Berdasarkan hasil analisis yang dilakukan dengan menggunakan SPSS 24 maka hasil penelitian yang didapat bahwa kualitas pelayanan tidak berpengaruh siginifikan terhadap minat wisatawan dengan nilai probabilitas 0,348 yang lebih besar dari signifikansi 0,05 (0,348 > 0,05) pada a 5% dengan nilai koefisien -,120, dan nilai adjusted R-Squared sebesar -0,001, dan nilai uji t hitung 0,944 < 1,663 t tabel, artinya kualitas pelayanan tidak memiliki pengaruh terhadap minat wisatawan. Nilai koefisien Beta sebesar -0,120 menunjukkan bahwa meningkatnya kuaalitas pelayanan setiap satu satuan akan menurunkan minat wisatawan sebesar -0,120.. Artinya, peningkatan kualitas pelayanan justru menurunkan minat wisatawan untuk memesan kamar di hotel tersebut. Temuan ini mengindikasikan perlunya evaluasi lebih lanjut terhadap aspek pelayanan yang diberikan agar dapat meningkatkan minat wisatawan.
The Effect of Inflation And Interest Rates on The Exchange Rate of The Rupiah In Indonesia From 1993 To 2023 Efendi, Mesty Asyura; Martilova, Novera; Elmizan, Gina Havieza; Widianita, Rika
International Journal of Education, Information Technology, and Others Vol 8 No 4 (2025): International Journal of Education, information technology   and others
Publisher : Peneliti.net

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

Abstract

The resulting globalization resulted in interactions between several countries with other countries in various parts of the world, resulting in international trade. In trade between countries, there are differences between countries, namely currency which is one of the characteristics. The benefit of this study is to see whether there is an influence of independent variables on dependent variables. In this study using an approach, this study uses time series data from 1993 to 2023, time series data obtained from the source of the Central Statistics Agency of West Sumatra Province. This study uses several test models including descriptive statistical tests, normality tests, autocorrelation, heteroscedasticity, multicollinearity, multiple linear regression, R² test, t test, and f test. The data obtained were processed using SPSS statistics version 26. The test carried out on the t test has a positive influence on the exchange rate t_calculated (4.577) > t_table (2.048), significant 0.000 <0.05. The test conducted on (X2) found that the interest rate had a negative effect on the exchange rate t_count (4.561) > t_table (2.048), with a significance of 0.000 < 0.05. The results of the f test conducted showed that inflation and interest rates equally affected the interest rate with a t_count value of 11.153 > t_table 3.33, and a significance of 0.00 < 0.005. The test conducted simultaneously using R square 0.443 / 44.3%, the test results together affected the exchange rate by 44.3% which means weak distribution, for 55.7% of 44.3% outside the variables studied.
PERLAKUAN AKUNTANSI ASET TETAP PADA BAZNAS KOTA BUKITTINGGI BERDASARKAN PSAK NO. 16 Muhammad, Renold; Sumarni, Nini; Martilova, Novera; Dewi, Yenty Astari
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4593

Abstract

BAZNAS Bukittinggi city owns several fixed assets that are damaged and no longer used in institutional activities. Under PSAK No. 16, such assets should be derecognized. This study uses a descriptive qualitative method by analyzing financial reports related to fixed asset records, with data drawn from primary and secondary sources. The findings show that BAZNAS has implemented PSAK No. 16 in terms of recognition, acquisition, depreciation, and reporting. However, derecognition has not been applied, causing acquisition costs of damaged assets to remain in the financial statements. This results in losses on asset derecognition, which should be presented in the statement of changes in funds. According to BAZNAS and LAZ financial policies, differences arising from asset disposal must be reported in the financial statements under amil funds, zakat funds, or infak and sedekah funds.
Analisis Kualitas Sumber Daya Perempuan Di Indonesia Martilova, Novera
HUMANISMA : Journal of Gender Studies Vol. 1 No. 2 (2017): December 2017
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/jh.v1i2.276

Abstract

This research was conducted in Indonesia. The data used are secondary data obtained from BPS Indonesia. The purpose of this study is to determine how the quality of women’s resources in Indonesia. The benefits of this research is to be a material input and information for the parties concerned that directly or indirectly related. In this study used data analysis with descriptive method, that is analyzing data by reviewing and doing the study based on facts and data and information related to this research. From the results of the study note that the quality of women’s resources in Indonesia is still low. This can be seen from the low level of education of the Indonesian population viewed from the status of education, the participation rate of schools, and the education that was rescued. This is due to the high cost of education, uneven distribution of incomes of the population, where there are still many poor or underprivileged groups and the lack of awareness of the importance of education to improve the quality of women’s resources.    Abstrak Penelitian ini dilakukan di Indonesia. Data yang dipakai adalah data sekunder yang diperoleh dari BPS Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui bagaimanakah kualitas sumber daya perempuan di Indonesia. Adapun manfaat dari penelitian ini adalah agar dapat menjadi bahan masukan dan informasi bagi pihak-pihak yang berkepentingan yang terkait langsung maupun tidak langsung. Dalam penelitian ini dgunakan analisa data dengan metode deskriptif, yaitu penganalisaan data dengan mengkaji serta melakukan penelaahan berdaarkan fakta-fakta dan data serta informasi yang berhubungan dengan penelitian ini. Dari hasil penelitian diketahui bahwa kualitas sumber daya perempuan di Indonesia masih rendah. Ini terlihat dari rendahnya tingkat pendidikan penduduk Indonesia dilihat dari status pendidikan, angka partisipasi sekolah, dan pendidikan yang ditamatkan. Hal ini disebabkan oleh mahalnya biaya pendidikan, distribusi pendapatan penduduk yang tidak merata, dimana masih banyak golongan penduduk miskin atau kurang mampu serta kurangnya kesadaran masyarakat akan pentingnya pendidikan untuk meningkatkan kualitas sumber daya perempuan. 
Analisis Strategi Lembaga Keuangan Syari’ah Dalam Menjadikan Tabungan Emas Sebagai Investasi Modern dan Upaya Dalam Pencegahan Skimming (Studi Kasus: BSI KCP Tembilahan) Nora, Selfia; Martilova, Novera
Journal of Management Accounting, Tax and Production Vol 4, No 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8137

Abstract

Perkembangan teknologi perbankan digital yang semakin pesat, di mana Bank Syariah Indonesia (BSI) sebagai bank syariah nasional turut menghadirkan prodouk tabungan emas digital (E-Mas) sebagai investasi modern melalui aplikasi BSI Mobile (BYOND). Penelitian ini dilakukan karena masih minimnya literasi pengguna, serta munculnya berbagai kendala teknis seperti kejahatan digital (skimming) di kalangan masyarakat dalam menggunakan tabungan emas  sebagai investasi modren. Oleh karena itu, penulis ingin mengetahui sejauh mana startegi BSI KCP Tembilahan dalam menjadikan tabungan emas sebagai investasi modern. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kualitatif yang bertujuan untuk menggambarkan dan menganalisis fenomena yang terjadi secara mendalam. Data yang digunkan dalam penelitian ini terdiri dari data primer dan data sekunder yang dikumpulkan melalui berbagai teknik. Data primer diperoleh langsung dari sumbernya melalui wawancara yang mendalam dengan pihak yang terkait, observasi lapangan, serta dokumentasi dari beberapa dokumen yang relevan. Sementara itu, data sekunder diperoleh dari literatur, laporan, dan sumber tertulis lainnya yang mendukung penelitian. Strategi yang dilakukan oleh BSI KCP Tembilahan dalam menjadikan tabungan emas sebagai investasi modern yang aman dari praktik skimming telah dilakukan secara komprehensif dan sistematis. Hal ini ditunjukkan melalui peningkatan minat nasabah dalam berinvestasi secara modern. Strategi yang diterapkan meliputi inovasi digital dan kemudahan akses bertransaksi, menyediatan layanan tabungan emas yang lengkap (Bank Emas), melakukan edukasi dan pemasaran yang inklusif, dan penguatan ekosistem dan layanan tabungan emas. Strategi yang paling dominan dari strategi yang di lakukan BSI KCP Tembilahan adalah strategi edukasi dan pemasaran yang inklusif, karena edukasi berperan sebagai pondasi utama yang menghubungan inovasi digital.
Co-Authors Agustria, Fadilah Ali Riri, Marta Amelia Amelia Amelia Amelia Amsah Hendri Doni Aprilia Shelina Azizah, Wannur Baginda Parsaulian Cindy Kurnia Rahim Dewi, Yenty Astari Dinda Tiara Dini Abdianti Efendi, Mesty Asyura Efrizal Syofyan Etika Rahma Fatimah Balqis Azzahra Gina Havieza Elmizan Halim Halim, Halim Halisa Nugrah Lubis Hasdi Aimon Ihsan, Diky Nafisa Ilham Syukmatullah Kahdijah Nurani Kevin Afrizal Saputra Kurnia Rahim, Cindy Lidya Agustin Mariatul Qoftia Marselino, Nugi Maulana, Muhammad Akbar Mia Marsanda Muhammad Rais Muhammad, Renold Mulyani, Devi Sri Nini Sumarni Nora, Selfia Pratama, Bayu Akbar Ramadhani, Fadhila Rahadatul Rani Rahmawati Reski Ramadhani Rika Widianita Riva Almaheni Ryan Cahyadi sandra dewi Sanya, Sanya Selma Octaliana Stefanny Angelina Firdaus Suci Aulia Fitri sumarni, nini Sutia Putri Syaputra, Fery Yunas Syukria Mardhatillah Viranda Oktavia Yolanda, Olivia