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<![CDATA[Perbandingan Kinerja Keuangan Sebelum dan Sesudah Akuisisi pada Perusahaan yang Terdaftar di BEI ]]>
<![CDATA[Shinta Bella]]>;
<![CDATA[Fitrah Sari]]>
<![CDATA[ Improvement: Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021): Volume 1 No. 2 September 2021 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/imp.v1i2.10619
<![CDATA[This study aims to analyze financial performance before and after mergers and acquisitions using financial ratio analysis in publicly listed companies on the Indonesia Stock Exchange. Financial performance in this study is measured using financial ratios, namely the liquidity ratio consisting of the Current Ratio (CR), the leverage ratio consisting of the Debt to Total Asset Ratio (DAR) and the Debt to Equity Ratio (DER), the profitability ratio consisting of Return On Investment (ROI) and Return On Equity (ROE), and the market ratio is Earning Per Share (EPS). The sample used is a publicly listed company on the Indonesia Stock Exchange that made an acquisition in 2014. The sample was determined using the purposive sampling method so that 11 companies were sampled. The data used is secondary data. To test the hypothesis, the paired sample statistic test and the paired sample T test were used. The results showed that there was no significant difference in financial performance before and after the acquisition. So it can be concluded that there is no difference in financial performance before and after mergers and acquisitions in go public companies listed on the Indonesia Stock Exchange. Penelitian ini bertujuan untuk menganalisis kinerja keuangan sebelum dan sesudah merger dan akuisisi menggunakan analisis rasio keuangan pada perusahaan go public yang terdaftar di Bursa Efek Indonesia. Kinerja keuangan pada penelitian ini diukur dengan menggunakan rasio keuangan yaitu rasio likuiditas yang terdiri dari Current Ratio (CR), rasio leverage yang terdiri dari Debt to total Asset Ratio (DAR) dan Debt to Equity Ratio (DER), rasio profitabilitas yang terdiri dari Return On Investmen (ROI) dan Return On Equity (ROE), dan rasio pasar yaitu Earning Per Share (EPS). Sampel yang digunakan adalah perusahaan go public yang terdaftar dalam Bursa Efek Indonesia yang melakukan akuisisi pada tahun 2014. Penentuan sampel menggunakan metode purposive sampling sehingga diperoleh 11 perusahaan yang dijadikan sampel. Data yang digunakan adalah data sekunder. Untuk pengujian hipotesis digunakan uji paired sample statistic dan uji paired sample T test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan kinerja keuangan sebelum dan sesudah akuisisi. Jadi dapat disimpulkan bahwa tidak terdapatnya perbedaan kinerja keuangan sebelum dan sesudah melakukan merger dan akuisisi pada perusahaan go public yang terdaftar di Bursa Efek Indonesia.]]>
<![CDATA[SOSIALISASI PENTINGNYA STRATEGI MENABUNG SEBAGAI PENDORONG MOTIVASI BELAJAR UNTUK SISWA KELAS 1 SDIT NURUL IKHLAS ]]>
<![CDATA[Leni Gustina]]>;
<![CDATA[Ullya Rahmi Aswin]]>;
<![CDATA[Shinta Bella]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v3i2.5273
<![CDATA[PKM ini diusulkan untuk melakukan kegiatan yang bersifat sosialisasi dan edukasi di salah satu Sekolah Dasar Islam Terpadu Nurul Ikhlas di Kelurahan Air Tawar Timur yang berada di Kota Padang Provinsi Sumatera Barat. Kegiatan ini diusulkan untuk mensosialisasikan pentingnya menabung sedari kini sebagai pendorong motivasi belajar siswa. Ada banyak cara yang dapat dilakukan untuk menabung misalnya menyisihkan uang saku untuk ditabung, membatasi jajan supaya uang jajan dapat ditabung, membeli kebutuhan yang diperlukan, dan lain-lain. Meskipun demikian perilaku menabung susah diterapkan apabila tidak diajarkan sejak dini agar kelak ketika dewasa mudah untuk menerapkannya dalam kehidupan sehari-hari. Menabung adalah tindakan yang dianjurkan oleh Islam, karena dengan menabung berarti seorang muslim mempersiapkan diri untuk pelaksanaan perencanaan masa yang akan datang sekaligus untuk menghadapi hal-hal yang tidak diinginkan. Jadi kegiatan ini dilakukan untuk menanamkan perilaku menabung harus diajarkan ke anak sejak dini agar anak terbiasa mengelola keuangan pribadi, dapat memenuhi kebutuhan di masa yang akan datang, hidup hemat dan tidak boros, menghargai uang, memiliki perencanaan keuangan, dan membuat bangga orang tua. Oleh karena itu, perilaku menabung 3 memiliki peranan yang penting bagi siswa karena dapat mengatur keuangan siswa, menumbuhkan semangat siswa untuk menabung, dan siswa merasa senang.]]>
<![CDATA[Bagaimana Kelelahan Emosional Mempengaruhi Komitmen Serta Dampaknya Terhadap Kinerja Pegawai Kesehatan di Masa Pasca Pandemi Covid-19 ]]>
<![CDATA[Leni Gustina]]>;
<![CDATA[Tonny Yuwanda]]>;
<![CDATA[Shinta Bella]]>
<![CDATA[ Bulletin of Counseling and Psychotherapy Vol. 4 No. 2 (2022): Bulletin of Counseling and Psychotherapy ]]>
Publisher : <![CDATA[Kuras Institute ]]>
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DOI: 10.51214/bocp.v4i2.209
<![CDATA[Health workers are one of the human resources who have been heavily affected by the post-COVID-19 pandemic. In addition to physical health, emotional fatigue is also obtained by health workers. This study aims to examine the effect of leader member exchange, emotional exhaustion and the mediating role of organizational commitment on the performance of health workers. The sample selection technique used random sampling and obtained a sample of 59 respondents from health workers at Alahan Panjang Public Health Center, Solok. The data analysis technique used Structure Equation Model (SEM) - Partial Least Square (PLS). From the results of the study it can be concluded that LMX has no significant effect on emotional exhaustion, but LMX has a significant effect on organizational commitment. Emotional exhaustion has a significant effect on organizational commitment and emotional exhaustion also has a significant effect on employee performance and organizational commitment has a significant effect on performance. The mediating role of organizational commitment between emotional exhaustion and performance has a negative and insignificant effect.]]>
<![CDATA[Analisis Sumber dan Penggunaan Kas pada Koperasi Pegawai Republik Indonesia (KPRI) Dinas Pendidikan Provinsi Sumatera Barat ]]>
<![CDATA[Shinta Bella]]>;
<![CDATA[Hari Sriwijayanti]]>;
<![CDATA[Nike Apriyanti]]>
<![CDATA[ Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jpdk.v4i6.9479
<![CDATA[Setiap perusahaan begitu juga koperasi dalam menjalankan usahanya sangat membutuhkan Kas, baik untuk membiayaan operasional sehari-hari maupun untuk mengadakan investasi baru dalam aktiva tetap. Kas memiliki peranan penting dalam menjaga kelancaran kegiatan perkoperasian. Tujuan Penelitian ini adalah untuk mengetahui perubahan kas pada Koperasi Pegawai Republik Indonesia (KPRI) Dinas Pendidikan Propinsi Sumatera Barat pada tahun 2018 dan 2019. Penelitian ini bersifat deskriptif kuantitatif dan jenis data yang digunakan adalah data sekunder yang telah dipublikasikan secara resmi. Dari laporan sumber dan penggunaan kas periode 2018 s/d 2019 dapat diketahui adanya penambahan Kas sebesar Rp. 4.052.744. Peningkatan kas ini terjadi karena adanya penggunaan kas lebih kecil dari sumber kas yang dimiliki. Sumber dana yang jumlahnya menonjol berasal dari Simpanan Wajib angggota koperasi, dana cadangan, Simpanan wajib usaha, penambahan hutang asuransi dan penambahan deposito pada periode 2019. Sedangkan penggunaan dana yang terbesar adalah dana untuk pemberian piutang termen kepada anggota, pembayaran pelunasan hutang PD BKE KC Padang dan ditabungkan di Tabungan Bank Nagari. Jumlah saldo kas yang meningkat di tahun 2019 pada Koperasi Pegawai Republik Indonesia (KPRI) Dinas Pendidikan Provinsi Sumatera Barat menunjukkan persediaan kas yang dapat menunjang kegiatan operasi perusahaan.]]>
<![CDATA[FINANCIAL PERFORMANCE, SHARIA SUPERVISORY BOARD, AND CORPORATE GOVERNANCE AND ITS IMPACT ON SOCIAL RESPONSIBILITY AT INDONESIAN SHARIA BANK ]]>
<![CDATA[NILA PRATIWI]]>;
<![CDATA[TONNY YUWANDA]]>;
<![CDATA[ABDI FADHLAN]]>;
<![CDATA[SHINTA BELLA]]>
<![CDATA[ Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 2 (2022): Juli - Desember 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Imam Bonjol Padang ]]>
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DOI: 10.15548/maqdis.v7i2.319
<![CDATA[This study aims to find out how much influence the financial performance, sharia supervisory board, and corporate governance on sharia banking responsibilities in Indonesia. The population in this study is all Sharia banks in Indonesia from 2015 to 2019. In contrast, the samples in this study were determined by purposive sampling, so 14 samples were obtained. The type of data used is secondary data obtained from www.bi.go.id. Based on the results of financial performance research, it does not influence social responsibility, the sharia supervisory board does not affect social responsibility, and partially there is a positive and significant influence between corporate governance on Islamic social responsibility in sharia banking in the period 2015-2019.]]>
<![CDATA[Increasing Competitive Advantage Through Creativity and Innovative Behavior: The Moderating Role of Digital Leadership ]]>
<![CDATA[Tonny Yuwanda]]>;
<![CDATA[Leni Gustina]]>;
<![CDATA[Shinta Bella]]>
<![CDATA[ MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 1 (2023): MIX: JURNAL ILMIAH MANAJEMEN ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jurnal_mix.2023.v13i1.005
<![CDATA[ Objectives: This study aims to investigate the importance of strategy to increase competitive advantage which was studied from creativity, Innovative Work Behavior, and preceded by psychological empowerment through the mediating effects of the creativity, creative behavior, and moderation of digital leadershipMethodology: This study uses a quantitative approach where questionnaires are distributed to 254 SMEs in West Sumatra, Indonesia. The analysis technique used is path analysis using SEM-PLS.Finding: The results showed that psychological empowerment has a direct effect on creativity and innovative work behavior but has no effect on competitive advantage. Creativity affects innovative work behavior but does not affect competitive advantage. Innovative work behavior affects competitive advantage. Creativity mediates psychological empowerment for innovative work behavior but does not mediate competitive advantage, and innovative work behavior mediates psychological empowerment and creativity for competitive advantage. Digital leadership mediates creativity into innovative work behaviors and innovative work behaviors into competitive advantages but does not mediate psychological empowerment and creativity into competitive advantages.Conclusion: To compete in the current era, creativity is needed based on the wishes of the employees themselves so that it will be easy to shape the innovative behavior of employees. This innovative behavior will be the initiator of the development of SMEs. In addition, leaders should follow trends and technological developments and guide employees to improve their IT insight. Thus, it will accelerate the behavior change to be innovative and be able to win the competition in the current technological era.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah ]]>
<![CDATA[Shinta Bella]]>
<![CDATA[ Jurnal Syntax Transformation Vol 3 No 05 (2022): Jurnal Syntax Transformation ]]>
Publisher : <![CDATA[CV. Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jst.v3i5.562
<![CDATA[This paper aims to determine how much influence the Regional Original Income, communication and capital expenditures, jointly and partially have on the Provision of Incentives. The research variables are Regional Original Income (X1), General Allocation Funds (X2), Capital Expenditures (X3), and Level of Financial Independence (Y). Methods of collecting data through surveys and distributing questionnaires. The analytical method used is the classical assumption test and the Regression Estimation of the Panel Data Model, then based on the partial test (t test) obtained: (a) Regional Original Income has a positive and significant effect on the level of financial independence. (b) The general allocation fund has a positive and significant effect on the level of financial independence. (c) Capital expenditure is positive and significant to the level of financial independence. Then based on the joint hypothesis test (Test F) it can be seen that Regional Original Income, General Allocation Funds and Capital Expenditures, have a positive and significant effect on the Level of Financial Independence. Finally, the writing team suggests that the Regency and City Governments throughout the Province of West Sumatra can pay attention and improve in terms of Regional Original Income, General Allocation Funds and Capital Expenditures, on the Level of Financial Independence in order to increase the Level of Financial Independence.]]>
<![CDATA[THE ROLE OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE IN MITIGATING EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ]]>
<![CDATA[Harisriwijayanti Harisriwijayanti]]>;
<![CDATA[Shinta Bella]]>;
<![CDATA[Nike Apriyanti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14281
<![CDATA[This study investigates the determinants of earnings management in the Indonesian manufacturing sector, focusing on the influence of independent commissioners, profitability, institutional ownership, and firm size. Using a quantitative approach and panel data regression analysis, the research examines financial data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The findings reveal that independent commissioners and institutional ownership significantly reduce earnings management, highlighting their roles as key governance mechanisms. Profitability, on the other hand, positively correlates with earnings manipulation, reflecting managerial pressures to sustain performance expectations. Firm size shows no significant effect, suggesting a complex balance between public scrutiny and managerial discretion. The results support agency theory by demonstrating the importance of effective monitoring in reducing opportunistic behavior. This study contributes to the literature on corporate governance in emerging markets and offers practical implications for policymakers, corporate leaders, and institutional investors to enhance financial transparency and accountability. Future research is encouraged to explore moderating factors and conduct cross-country comparisons for a more comprehensive understanding of earnings management practices.]]>
<![CDATA[Analysis of the Influence of Ewom on Purchase Intention Mediated by Brand Image ]]>
<![CDATA[Nike Apriyanti]]>;
<![CDATA[Hari Sriwijayanti]]>;
<![CDATA[Shinta Bella]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v8i1.1366
<![CDATA[This research was conducted to understand the influence of Ewom on purchasing interest mediated by Brand Image. The more specific aim of this research is to analyze the influence of eWOM on purchase intention mediated by Brand Image (case study of iPhone users in the city of Padang. The research was conducted on 80 samples of iPhone users in the City of Padang as purposive sampling, and the data analysis method used SmartPLS Version 3.0 to test the relationship of influence in the SEM model. The results of the research obtained are that eWOM has a direct effect on buying interest which is mediated by Brand Image, while eWOM has a direct effect on Brand Image and Brand Image has a direct effect on buying interest. Brand Image is a mediation between eWOM and buying interest, thus totally strengthening this influence. The path that states the strongest influence relationship is that eWOM has a positive effect on brand image by 38% and then has a positive effect on buying interest by 29% and the rest is influenced by other indicators.]]>
<![CDATA[Sosialisasi Penyusunan Laporan Keuangan Pada Depot Air Minum Isi Ulang Mhafa ]]>
<![CDATA[Shinta Bella]]>;
<![CDATA[Nike Apriyanti]]>;
<![CDATA[Hari Sriwijayanti]]>
<![CDATA[ Konsienti : Community Services Journal Vol. 1 No. 01 (2023): July ]]>
Publisher : <![CDATA[PT. TAKAZA INNOVATIX LABS ]]>
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DOI: 10.61536/konsienti.v1i01.10
<![CDATA[This community service is proposed to caary out activities that are socialization and education in one of the micro, small and medium enterprises in the Mafha Refill Drinking Water Depot business on Jl. Tanah Sirah Kec. Lubuk Begalung Padang, West Sumatera. This activity is proposed to socialize the importance of increasing knowledge and understanding of preparing financial reports for micro, small and medium enterprises, which is relate to assistance in preparing financial reports in the form of compiling a trial balance at the beginning of the period, compiling a profit and loss report, compiling a balance sheet at the end of the period. The activity implematation method consists of five stages. The first stage of preparation includes pre-survey. The second stage is the screening stage. The third stage is the activity implementation stage. Provide material on the preparation of financial reports and assistance in the preparation of financial reports. Evaluation is carried out by camparingthe conditions of the patners before and after the implementation of the program using interview and observation methods. After that, a report is prepared for further publication.]]>
