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All Journal Sosiohumaniora SENTRALISASI Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Kajian Pendidikan Ekonomi Jurnal Bisnis dan Akuntansi ADI Journal on Recent Innovation (AJRI) Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Informatika Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat AMAR (Andalas Management Review) Jurnal Ilmu Manajemen Terapan (JIMT) UPI YPTK Journal of Business and Economics Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Masyarakat (ABDIRA) MANAJEMEN Jurnal Ipteks Terapan : research of applied science and education Journal of Innovation Research and Knowledge Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Indonesian Journal of Contemporary Multidisciplinary Research Innovative: Journal Of Social Science Research Economics, Business, Accounting & Society Review Jurnal Pengabdian Masyarakat Bangsa Manajemen Kreatif Jurnal e-Jurnal Apresiasi Ekonomi Research Horizon Jurnal Informatika Ekonomi Bisnis Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) jle Indonesian Journal of Economic & Management Sciences (IJEMS) Asian Journal of Environmental Research Journal Educational Research and Development Jurnal Ilmu Manajemen Dan Pendidikan Journal of Business Economics and Management Alamtana ECONOMETRICS: Journal of Sustainable Economics and Management
Hasmaynelis Fitri
UNIVERSITAS PUTRA INDONESIA YPTK PADANG
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Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Organizational Citizenship Behaviour dengan Dukungan Organisasi Sebagai Variabel Mediasi pada Karyawan PT. Famili Raya Padang Ridho Hariyono; Ramdani Bayu Putra; Rindy Citra Dewi; Hasmaynelis Fitri
Journal of Law and Economics Vol. 1 No. 1 (2022): MAY 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i1.42

Abstract

This study aims to determine the relationship between Organizational Culture and Organizational Commitment to organizational citizenship behavior through organizational support as a moderating variable. This research was conducted at PT. Famili Raya Padang data were collected through questionnaires distributed to 80 respondents. Data testing techniques in this study include validity tests, reliability tests with Alpha Cronbach, Inner Model and analysis: (1) Organizational Culture has a positive and significant effect on Organizational Support with a significant level of 0.039 <0.05. (2) Organizational Commitment has a positive and insignificant effect on Organizational Support with a significant level of 0.792 > 0.05. (3) Organizational Culture has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.045 <0.05. (4) Organizational Commitment has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.044 <0.05. (5) Organizational support has a positive and insignificant effect on Organizational Citizenship Behavior with a significant level of 0.716 <0.05. (6) Organizational support cannot mediate the influence of Organizational Culture on Organizational Citizenship Behavior with a significant level of 0.631 < 0.05. (7) Organizational support cannot mediate the effect of Organizational Commitment on Organizational Citizenship Behavior with a significant level of 0.921 < 0.05.
PERPAJAKAN DAN MANAJEMEN LABA: PERAN KEPEMILIKAN INSTITUSIONAL Adillah Abir Syofnita; Elfiswandi Elfiswandi; Ramdani Bayu Putra; Hasmaynelis Fitri
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1855

Abstract

This study aims to determine the effect of deferred tax expense,tax planning and managerial ownership of earnings management with institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample in this study used a purposive sampling method, so that there were 58 companies that would be sampled for 5 consecutive years so that a total of 290 companies were observed. This research usesmoderated regression analysis (MRA) with the help of the Eviews 10 program. The results of testing the hypothesis state that deferred tax expense andtax planning has a positive and significant effect on earnings management, while institutional ownership has no significant effect on earnings management, then institutional ownership is able to moderate the relationship between deferred tax expense andtax planning on earnings management while institutional ownership is not able to moderate the relationship between managerial ownership on earnings management.
Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems Rahma, Nadratur; Fitri, Hasmaynelis; Putra, Waldino; Nadia, Putri
UPI YPTK Journal of Business and Economics Vol. 9 No. 1 (2024): January 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i1.249

Abstract

The level of taxpayer compliance that is still not optimal can be seen from the recent few years ofalow state tax revenues. The purpose of this study was to determine the effect ofaimplementing e-filing, e-billing andae- registration administrative systems on individua taxpayer compliance with internet understanding as a moderating variable. The research data were obtained from questionnaires (primary data) which were distributed to individual taxpayers at the Padang Satu Pratama Tax Service Office. Sampling using simple random sampling technique as many as 100 respondents. The data is processed using SPSS 23. The results of this study state that the application ofaE-filing, E-billing and the E-registration Administration System have an effect on Taxpayer Compliance. Understanding the Internet is able to moderate the effect ofaimplementing E-filing, E-billing and the E-registration Administration System on Taxpayer Compliance.
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Pegawai Dengan Motivasi Sebagai Variabel Intervening Pada Biro Perekonomian Kantor Gubernur Provinsi Sumatera Barat Muhammad Zikri Dwitama Rofa; Ramdani Bayu Putra; Dodi Suryadi; Hasmaynelis Fitri
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 2 (2024): APRIL : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i2.815

Abstract

This research aims to investigate the relationship between leadership style, level of work discipline, motivation and employee performance at the Economic Bureau of the Governor's Office of West Sumatra Province, with motivation as an intervening variable. The research method used is a qualitative approach to gain a deeper understanding of organizational dynamics. Data was collected through interviews and observations of employees and leaders at the Economic Bureau. The research results show that effective leadership styles, such as transformative and participative leadership, have a positive influence on employee motivation and performance. On the other hand, a high level of work discipline also has a positive impact on employee motivation and performance through creating a structured and supportive work environment. Employee motivation, as a mediator, plays an important role in linking leadership style, work discipline, and employee performance. This research provides valuable insight into the factors that influence employee performance in the Economic Bureau and their effectiveness on the effectiveness of economic management at the provincial level.
ANALISIS SWOT DALAM PENENTUAN STRATEGI BISNIS KAFE 165 UNIVERSITAS PUTRA INDONESIA YPTK PADANG Andhika Putra, Rio; Bayu Putra, Ramdani; Fitri, Hasmaynelis
Jurnal Ilmu Manajemen Terapan Vol. 1 No. 5 (2020): Jurnal Ilmu Manajemen Terapan (Mei 2020)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v1i5.206

Abstract

Strategi bisnis adalah bagian penting yang harus dimiliki setiap pelaku usaha. Penelitian ini memcoba untuk menentukan strategi yang ideal melalui analisis SWOT. Objek penelitian ini adalah Kafe 165 yang merupakan unit Usaha dari Universitas Putra Indonesia YPTK Padang. Metode penelitian yang digunakan adalah metode deskriptif dengan teknik pengumpulan data melalui wawancara dan kuesioner kepada pihak-pihak atau stakeholder. Teknik Analisis SWOT meliputi IFE, EFE, CPM, TOWS, IE, SPACE, Grand Strategy dan QSPM. Temuan Matrik IFE dan matrik menunjukkan bahwa Kafe 165 memiliki ciri organisasi yang kuat secara internal dengan strategi yang dapat memanfaatkan faktor kekuatan yang mampu meminimalkan kelemahan dan mampu memanfaakan peluang dari acaman yang dihadapi. Hasil analisis Matriks TOWS, SPACE, IE, Grand Strategy sebagai hasil akhir penelitian ini merekomendasi strategi bisnis yang tepat bagi Kafe 165 adalah menerapkan strategi pengembangan pasar (market development) yang diikuti oleh pengembangan produk (product development) melalui inovasi yang berkelanjutan.
LITERATURE REVIEW: MODEL PENGUKURAN KINERJA DOSEN DAN ORGANIZATIONAL CITEZENSHIP BEHAVIOR BERDASARKAN KARAKTERISTIK INDIVIDU, BUDAYA KERJA DAN PERILAKU INDIVIDU Bayu Putra, Ramdani; Fitri, Hasmaynelis
Jurnal Ilmu Manajemen Terapan Vol. 2 No. 4 (2021): Jurnal Ilmu Manajemen Terapan (Maret 2021)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v2i4.447

Abstract

Pengembangan suatu penelitian peran dari riset terdahulu atau riset yang relevan adalah sangat penting, karenakan dapat membantu dan berfungsi untuk memperkuat kajian teoritis dan fenomena hubungan atau pengaruh antar variabel dalam suatu penelitian. Artikel ini mereview dan berupaya untuk mengkonfirmasi faktor-faktor yang mempengaruhi kinerja Dosen dan organizational citizenship behavior (OCB) yang meliputi karakter individu, budaya organisasi dan Perilaku individu. Studi literatur Manajemen Sumberdaya Manusia hasil dari library risearch adalah bahwa: 1). Karakteristik individu berpengaruh terhadap kinerja dosen; 2). Budaya kerja berpengaruh terhadap kinerja dosen; 3) perilaku individu berpengaruh terhadap kinerja dosen; 4). organizational citizenship behavior berpengaruh terhadap kinerja dosen; 5). Karakteristik individu berpengaruh terhadap organizational citizenship behavior; 6). Budaya kerja berpengaruh terhadap organizational citizenship behavior; 7). Perilaku individu berpengaruh terhadap organizational citizenship behavior; 8). Karakteristik individu berpengaruh terhadap kinerja dosen melalui organizational citizenship behavior; 9). Budaya kerja berpengaruh terhadap kinerja dosen melalui organizational citizenship behavior; dan 10). Perilaku individu berpengaruh terhadap kinerja dosen melalui organizational citizenship behavior
Kebijakan Hutang Melalui Free Cash Flow, Kepemilikan Manajerial dan Kebijakan Deviden Fitri, Hasmaynelis; Apriyanti, Depi Gusti; Lusiana, L; Putra, Ramdani Bayu; Mulyani, Sitti Rizki
Jurnal Informatika Ekonomi Bisnis Vol. 4, No. 4 (December 2022)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.174 KB) | DOI: 10.37034/infeb.v4i4.181

Abstract

This study aims to determine the relationship between the influence of Managerial Ownership, Dividend Policy and Investment Opportunity Set on debt policy with Free Cash Flow as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020, totaling 195 companies. The sample of this research is 66 companies in 5 years, so the total data obtained is 330 using purposive sampling technique. The data in this study is secondary data in the form of annual data obtained from the official website of the Indonesia Stock Exchange, the official website of the company concerned. The data analysis method used in this research is descriptive statistical test, classical assumption test, panel data regression analysis and hypothesis testing using Eviews 9. The results show that a) Managerial Ownership has a positive and significant effect on debt policy, b) Dividend Policy has no effect on debt policy c) Investment Opportunity Set has no effect on debt policy d) Free cash flow is able to strengthen the influence of managerial ownership on debt policy e) Free cash flow is not able to strengthen the effect of dividend policy on debt policy. f) Free cash flow is not able to strengthen the effect of investment opportunity set on debt policy.
KEPATUHAN WAJIB PAJAK UMKM LUBUK BASUNG MELALUI KONDISI KEUANGAN SEBAGAI VARIABEL MODERASI : MODERNISASI SISTEM PERPAJAKAN, PEMAHAMAN PAJAK DAN PEMANFAATAN INSENTIF PAJAK Jundari, Istiqomah; Bayu Putra , Ramdani; Agus Petra , Berta; Fitri, Hasmaynelis
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1161

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM). Fokus utama penelitian ini adalah pada kondisi keuangan UMKM, modernisasi sistem perpajakan, pemahaman pajak oleh wajib pajak, dan pemanfaatan insentif pajak. Metode pengumpulan data pada penelitian ini adalah dengan menggunakan kuesioner yang diisi oleh responden yaitu UMKM Lubuk Basung. Penelitian ini menggunakan alat analisis Stuctural Equation Modeling (SEM) dengan menggunakan program partial least square (PLS). PLS merupakan pendekatan berbasis komponen untuk pengujian model persamaan structural atau bisa disebut SEM Hasil penelitian menunjukkan bahwa kondisi keuangan yang stabil berperan signifikan dalam meningkatkan kepatuhan wajib pajak UMKM. Selain itu, modernisasi sistem perpajakan yang dilakukan oleh pemerintah turut berkontribusi positif terhadap kemudahan dan kejelasan dalam pelaporan pajak. Pemahaman yang baik mengenai perpajakan dan adanya insentif pajak yang tepat guna juga terbukti mendorong kepatuhan pajak di kalangan pelaku UMKM. Dengan demikian, diperlukan upaya berkelanjutan dari pihak pemerintah dan pelaku UMKM untuk meningkatkan pemahaman serta optimalisasi pemanfaatan insentif pajak dalam rangka mendukung kepatuhan pajak yang lebih baik. Kata Kunci: Wajib Pajak UMKM, Modernisasi Perpajakan, Pemahaman Pajak, Pemanfaatan Pajak, Kondisi Keuangan  
PENGARUH PERPUTARAN MODAL KERJA DAN PENGENDALIAN BIAYA TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) wianda, Zulva okta; putra , Ramdani bayu; petra, Berta agus; fitri, Hasmaynelis
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1166

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perputaran modal kerja dan pengendalian biaya terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Perputaran modal kerja dan pengendalian biaya digunakan sebagai variabel independen, nilai perusahaan sebagai variabel dependen, dan profitabilitas sebagai variabel moderasi. Penelitian dilakukan pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Pengambilan sampel menggunakan metode purposive sampling, menghasilkan 25 perusahaan dari total 95 populasi. Data dianalisis menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi data panel, dan uji hipotesis. Hasil penelitian menunjukkan bahwa perputaran modal kerja secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan pengendalian biaya secara parsial berpengaruh signifikan terhadap nilai perusahaan. Selain itu, perputaran modal kerja yang dimoderasi oleh profitabilitas berpengaruh signifikan terhadap nilai perusahaan, sementara pengendalian biaya yang dimoderasi oleh profitabilitas tidak menunjukkan pengaruh signifikan. Kata Kunci :  WCT, Pengendalian Biaya, PBV, Profitabilitas
PENGARUH GROWTH OPPORTUNITY DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Hasmaynelis Fitri; Zigo Triansyah; Bayu Putra, Ramdani; Bayu Pratama Azka
MANAJEMEN Vol 2 No 2 (2022): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v2i2.183

Abstract

This study aims to determine how the effect of Growth Opportunity, Liquidity on Firm Value with Capital Structure as an intervening variable. The population in this study are companies in the manufacturing sector listed on the Indonesia Stock Exchange for the period 2016-2020. While the sample in this study was obtained using purposive sampling method so that 30 companies were obtained as samples. The type of data used is secondary data taken through www.idx.co.id. The data analysis method used is panel data regression analysis. Based on the results of the study, it was concluded that partially, Growth Opportunity had a negative and significant effect on Capital Structure. Partially Liquidity has a negative and significant effect on the Capital Structure. Partially, Growth Opportunity has no effect on Firm Value. Partially, liquidity has a positive and significant effect on firm value. Partially, the capital structure has no effect on firm value. Capital structure cannot mediate the effect of Growth Opportunity on Firm Value. Capital structure can mediate the effect of liquidity on firm value
Co-Authors Abiyyu Ichsan Adillah Abir Syofnita Agam Mei Yudha Aima, Muhammad Havidz Aisyah Amelia Amelya Fitri Aminuyati Andre Iliyas Anisa Oktana Bela Anshari, Syuja Sobri Al Apriani, Mita Apriyanti, Depi Gusti Asodepa, Alresna Ramadhani Ayu Fransisca Puji Lestari Bayu Pratama Azka Bela, Anisa Oktana Berta Agus Petra Cecilia Debora Salim Cessye Grifella Sofianto Chandra, Decky Christina Gracia Saputra Decky Chandra Dela, Mutiara Depi Gusti Apriyanti Desi Permata Sari Dessy Haryani Dewi, Rindy Cira Dina Amliyani Dodi Suryadi Dori Mittra Candana Duri, Lara Vika eka saputra, Dandi Elfiswandi, Elfiswandi Fadila Cahyani Putri Fathasena, Yuan Apra Fatril, Revina Feren Lorensia Sutanto Fikri Kurniawan Fikri, Hasanul Finola Fiftem Eka Putri Fitri Dewi Fitri Yeni, Fitri Fransisca Adrianto Gina Salsabilla Gusti Wulandari Hadi Syahputra Hariyono, Ridho Hutapea, Noftalia Ilham Priananda Inneke Sastila Murni Jannah, Putri Raudhatul Jhon Veri Jihan Restu Andayani Joko Purwanto Jundari, Istiqomah Laila Zafirah Lubis, Maulana Arif Lusia Lusia Lusiana Lusiana, L Mahendra, Adiprana Marsandi, Zilfa Aulia Mauhelda, Rahma Lara Melta, Diki Jasrizal Missy Irianjani Muhammad Ridwan Muhammad Zikri Dwitama Rofa Mulyani, Sitti Rizki Mutia Rahiman Saputri Nadia, Putri Nandan Limakrisna Natasha Ivana Salim Neldi, Mondra Neneng Supatri Neni Sri Wayuni Ningsih NILA PRATIWI Noftalia Hutapea Nurkhofifah Olandari Mulyadi Puja Permata Widia Putra, Ramdani Bayu Putra, Waldino Putri Maiheni Pratiwi Putri, Rahmi Ilham Rahma Septia Sari Rahma, Nadratur Ramadhanu, Agung - Ratu Humayroh Aldora Revina Fatril Ridho Hariyono Rindy Cira Dewi Rindy Citra Dewi Rio Andhika Putra Roif, Fadhil Ronni Andri Wijaya Rossa Linda Irsa Sarah Rahmiati Meha Sarjon Defit Sekhana, Raimul Seplinda, Mutia Shafa Salsabila Shania Avisha Sitti Rizki Mulyani Sitti Rizki Mulyani Sri Annisa Sumiarti Susriyanti, Susriyanti Syuja Sobri Al Anshari Tri Wiji Astuti Ulfie Azhari Utri Wahyuni Vania Martha Regina Vicky Brama Kumbara Wahyu, Fauzi wianda, Zulva okta Yagus Valentino Harefa Yeni Rahmadani Yoga Muhammad Busyra Yosi Novita Sari Yosi Puspita Sari Yulasmi Yulia Yosi Yunia Wardi Zigo Triansyah