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All Journal Jurnal Kajian Manajemen Bisnis Managament Insight: Jurnal Ilmiah Manajemen EQUILIBIRIA Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) International Journal of Economics Development Research (IJEDR) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Ecogen Jupeko (Jurnal Pendidikan Ekonomi) Marketing Management Studies Jurnal Manajemen dan Profesional Jurnal Bina Bangsa Ekonomika Journal of Community Service Indonesian Journal of Applied Accounting and Finance e-Jurnal Apresiasi Ekonomi Financial Management Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Inspirasi Ilmu Manajemen Bina Bangsa International Journal of Business and Management Journal of Economics, Management and Accounting (JEMA) International Journal of Economics and Management Research

Irdha Yusra

Universitas Negeri Padang

Author-ID : 3424244

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA PENJAHIT BORDIR DAN SULAMAN DI KANAGARIAN KUDU GANTING, KABUPATEN PADANG PARIAMAN Irdha Yusra
Journal of Community Service Vol 3 No 2 (2021): JCS, December 2021
Publisher : Ikatan Dosen Menulis

Tujuan dari kegiatan pengabdian masyarakat ini, yaitu: 1. Memberi pengetahuan tentang pentingnya pencatatan transaksi keuangan melalui pembukuan sederhana; 2. Memberi pengetahuan tentang penyusunan laporan keuangan bagi pelaku usaha. Tujuan tersebut dicapai dengan kegiatan pengabdian yang dilakukan oleh Tim Dosen Manajemen STIE ”KBP” Padang yang melibatkan para Penjahit Bordir dan Sulaman Desa Kubu Ganting, Kab. Padang Pariaman. Kegiatan dilaksanakan dengan metode ceramah, tutorial, dan diskusi tentang penyusunan laporan keuangan sederhana bagi UMKM, pada hari Rabu, 11 November 2020, di Rumah Keluarga Ibu Er, Kanagarian Kudu Ganting, Kec. Limo Koto Timur, Kab. Padang Pariaman. Adapun materi yang disajikan bertema Penyusunan Laporan Keuangan Sederhana bagi UMKM”. Materi yang disampaikan dosen Sekolah Tinggi Ilmu Ekonomi KBP dalam pelatihan untuk topik pembukuan sederhana dan penyusunan laporan keuangan dilanjutkan dengan sesi Tanya jawab. Selama pemaparan materi, peserta melakukan pencatatan penerimaan dan pengeluaran kas dengan mengisi langsung pada catatan yang dibagikan dan banyak peserta juga mengajukan pertanyaan, dan terdapat beberapa peserta pula yang berminat untuk belajar lebih lanjut mengenai cara menyusun laporan keuangan. Kegiatan pengabdian kepada masyarakat yang diterapkan melalui pelatihan materi etika bisnis, manajemen pemasaran, dan pembukuan sederhana ini dapat memberi manfaat kepada khalayak luas.

PEREKONOMIAN MASYARAKAT KELURAHAN PURUS RW 07 DI TENGAH PANDEMI COVID-19 Irdha Yusra; Lidya Martha; Riri Mayliza; Maizul Rahmizal; Maria Magdalena; Habibatul Hidayati; Juarsa Badri; Helmi Prilia Aldino
Journal of Community Service Vol 4 No 1 (2022): JCS, June 2022
Publisher : Ikatan Dosen Menulis

Tujuan dari kegiatan pengabdian masyarakat ini, yaitu: Mengetahui sejauh mana kelangsungan perekonomian bagi usaha Border Er dengan membuat masker sebagai salah satu bentuk kreatifitas yang dilakukan guna menambah pendapatan bagi para ibu-ibu penjahit di tengah kondisi Pandemik Covid-19. Kegiatan dilaksanakan pada Semester Genap Tahun Akademik 2019/2020, tepatnya Minggu, 31 Mei 2020. Tempat pelaksanaan pengabdian masyarakat ini adalah Jl. Rambai Gang Makmur RW 07 Kelurahan Purus Kecamatan Padang Barat Kota Padang. Berdasarkan hasil pertemuan dengan pemilik usaha Bordir ER, diperoleh suatu solusi sumber ekonomi di masa Covid-19 bagi ibu-ibu di RW 07 Kelurahan Purus Kecamatan Padang Barat Kota Padang, yaitu dengan menjahit masker. Empat puluh penjahit teah diberdayakan oleh Ibu ER. Ibu-ibu penjahit sangat merasakan dampak positif karena dapat memperoleh pendapatan guna menunjang ekonomi rumh tangga.

RISIKO PERUSAHAAN MEMODERASI HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN ASIMETRI INFORMASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Irdha Yusra; Nurul Fadila Yurianti
EQUILIBIRIA Vol 9, No 1 (2022): Juni 2022
Publisher : Universitas Riau Kepulauan

Penelitian ini bertujuan untuk mengetahui risiko perusahaan memoderasi hubungan Corporate Social Responsibility (CSR) dan asimetri informasi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Jumlah sampel yang dimiliki adalah 194 dengan periode pengamatan lima tahun, dengan menggunakan teknik purposive sampling dan sampel yang terpilih adalah 970 pengamatan. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia (www.idx.co.id). Pengujian menggunakan analisis regresi linier berganda dengan alat bantu program SPSS 16.0. Hasil penelitian ini adalah Corporate Social Responsibility (CSR) berpengaruh negatif dan tidak signifikan terhadap asimetri informasi dan risiko perusahaan memperkuat hubungan antara Corporate Social Responsibility (CSR) dan asimetri informasi pada perusahaan yang terdaftar di Bursa Efek Indonesia.Kata Kunci : Corporate Social Responsibility (CSR), Asimetri Informasi, Risiko Perusahaan.

APAKAH MANAJER MEMPERHATIKAN PASAR? PERUBAHAN DIVIDEN DAN INFORMASI HARGA SAHAM DI INDONESIA Laynita Sari; Irdha Yusra; Maizul Rahmizal
Jurnal Apresiasi Ekonomi Vol 10, No 3 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

ABSTRAKBeberapa informasi mengungkapkan bahwa ternyata penyebab dari perubahan dividen dipengaruhi oleh harga saham. Keyakinan umum dalam banyak literatur keuangan adalah bahwa orang dalam memiliki informasi perusahaan yang lebih lengkap daripada orang luar. Ketika berbicara tentang kebijakan dividen, pada dasarnya kita mengabaikan peran informasi private yang disampaikan oleh harga saham, padahal dapat berperan sebagai penentu dividen tunai. Tujuan utama dalam penelitian ini adalah untuk menyelidiki peran informasi harga saham dalam mempengaruhi perubahan dividen pada perusahaan yang terdaftar di Bursa Efek Indonesia. Alat analisis yang digunakan untuk menguji pengaruh antar variabel panelitian adalah analisis regresi data panel. Penelitian ini menemukan bahwa likuiditas tidak memberikan bukti secara empiris adanya pengaruh informasi harga saham terhadap perubahan dividen perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Temuan empiris lainnya adalah informasi privat tidak memoderasi pengaruh harga saham terhadap perubahan dividen. Dalam hal ini, informasi private tidak memiliki kontribusi pada pengaruh harga saham terhadap perubahan dividen.Kata Kunci: Dividen, harga saham, informasi privat ABSTRACTSome information reveals that the cause of dividend changes is influenced by stock prices. A common belief in much of the financial literature is that insiders have more complete company information than outsiders. When talking about dividend policy, we basically ignore the role of private information conveyed by stock prices, even though it can play a role as a determinant of cash dividends. The main objective of this study is to investigate the role of stock price information in influencing dividend changes in companies listed on the Indonesia Stock Exchange. The analytical tool used to test the effect between the research variables in panel data regression analysis. This study finds that liquidity does not provide empirical evidence of the effect of stock price information on changes in dividends of companies listed on the Indonesia Stock Exchange in 2016-2020. Another empirical finding is that private information does not moderate the effect of stock prices on dividend changes. In this case, private information has no contribution to the effect of stock prices on dividend changes.Keywords: Stock Price, Private Information, Dividend Change

ANALYSIS OF PROFITABILITY, WORKING CAPITAL, INVENTORY BEFORE AND AFTER THE COVID-19 PANDEMIC: EMPIRICAL STUDY FROM THE PHARMACEUTICAL INDUSTRY Irdha Yusra; Rizka Hadya; Saiful Anwar
Jurnal Apresiasi Ekonomi Vol 11, No 2 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i2.611

This study intends to investigate the impact of working capital turnover and inventory turnover on profitability, as well as to demonstrate the differences in working capital turnover and inventory turnover before and after Covid-19. The study was carried out at pharmaceutical sub-sector companies that are listed on the Indonesia Stock Exchange. The causality effect is estimated using panel data regression estimation in the EViews 10 program, while the comparative objective is analyzed using various tests in the SPSS 26 program. The research variable causality test results show that partial working capital turnover affects profitability while inventory turnover does not. Working capital turnover and inventory turnover, on the other hand, have a positive and significant effect on the profitability of pharmaceutical sub-sector companies. Furthermore, there was no significant difference in working capital turnover and inventory turnover before and after the Covid-19 pandemic, according to the comparative test results.

Comparative Analysis of Open Position and Hedging Techniques in The Import Value Management of PT Pertamina (Persero) Herlinda Fitri Febriyanti; Silvi Delfiani; Irdha Yusra
Financial Management Studies Vol. 2 No. 4 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i4.124

Fluctuations in currency exchange rates result in the value of the company's debt of import payment to be uncertain because any time may be changing. Companies can do hedge techniques to protect the value of the import debt or leave it in a state without the hedge. The purpose of this research is to know the value of the company's debt of import when using forward contract hedge, money market hedge, and open position and choose the most efficient method. This research uses import transaction data of PT Pertamina (Persero). The analysis technique used is the Wilcoxon Signed Ranks Test and calculation with Microsoft Excel. From this research, it is found that there is no difference in the average value of the company's import debt when using forward contract hedging technique with an open position. But there is a difference when using money market hedge technique with the open position. The result of the research is the value of import debt is more efficient when the company uses open position or without the hedge.

Efektivitas Penggunaan E-Modul Berbasis Case Method Terhadap Kemampuan Berpikir Kritis Nita Sofia; Hendrik Heri Sandi; Irdha Yusra; Mentari Ritonga
Jurnal Ecogen Vol 6, No 4 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i4.15400

The research aims to analyze the effectiveness of using case method-based e-modules on students' critical thinking abilities in Income Tax Management courses. This research is a quasi-experimental research with a pretest-posttest control group research design. The sample for this research consisted of students from the Tax Management Study Program who were enrolled in two Income Tax Management classes, with a total of 54 students. This research was conducted at the Faculty of Economics, Padang State University. The learning model used is the Case Method using the Case Method-based Tax E-Module media, which has been developed previously. The research results show that the use of the case method-based taxation e-module is effective in improving students' critical thinking skills.

PENGUNGKAPAN LIKUIDITAS SAHAM, PEMBAYARAN DIVIDEN, DAN TATA KELOLA PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Brahmanda Tahlia Putri; Irdha Yusra
Jurnal Inspirasi Ilmu Manajemen Vol 1 No 1 (2022): Jurnal Inspriasi Ilmu Manajemen
Publisher : Program Studi Magister Manajemen, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jiim.2022.1.1.1645

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan likuiditas saham terhadap pembayaran dividen dan tata kelola perusahaan pada perusahaan yang terdaftar pada Bursa Efek Indonesia dan menguji apakah terdapat pengaruh antara likuiditas saham dengan tata kelola perusahaan yang terdaftar pada Bursa Efek Indonesia. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif. Purposive sampling dipakai sebagai teknik pengambilan sampel serta metode dokumentasi yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil dari penelitian ini menunjukan bahwa terdapat pengaruh positif dan tidak signifikan dari likuiditas terhadap pembayaran dividen pada perusahaan yang terdaftar pada Bursa Efek Indonesia. Terdapat pengaruh negative dan signifikan dari likuiditas saham terhadap tata kelola perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia.

Transformative Finance: Embracing Digital Innovations for Financial Excellence Bambang Wahyudiono; Irdha Yusra; Sri Maria Ulfha
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5870

This study investigates the impact of digital innovations on financial excellence, with a focus on the mediating roles of financial inclusion and operational efficiency. Utilizing a quantitative research design, data were collected from 150 Gopay users through an online questionnaire. The analysis, conducted using SmartPLS, reveals that digital innovations significantly enhance financial excellence both directly and indirectly through financial inclusion and operational efficiency. The findings indicate that digital innovations positively influence financial inclusion and operational efficiency, which in turn contribute to improved financial outcomes and user satisfaction. This study underscores the importance of digital innovations in driving financial excellence by enhancing access to financial services and optimizing operational processes. The results suggest that financial platforms can achieve greater financial success by strategically investing in digital technologies that promote inclusivity and operational efficiency.

The Effect of Corporate Risk-taking on Company Performance in View of the Firm Life Cycle Rahayu, Wulandari Tri; Yusra, Irdha
Financial Management Studies Vol. 4 No. 2 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i2.227

Examining the impact of Corporate Risk-Taking (CRT) on business performance over the firm life cycle is the primary objective of this research. Participating manufacturing enterprises from the 2020–2022 timeframe on the Indonesia Stock Exchange made up the study's population. Similarly, the research sample was selected by a purposive sampling procedure. We used 356 pieces of observational data from 137 different firms in our sample. The multiple linear approach, implemented in SPSS Statistics 24, was used for the study. First, CRT as measured by the standard deviation of ROA has a positive impact on performance. Second, CRT as measured by the standard deviation of stock returns has no effect on performance. Third, CRT as measured by the standard deviation of ROA has a negative impact on performance during the introduction stage but a positive impact during the maturity stage. Fourth, CRT as measured by the standard deviation of stock returns has no effect on performance throughout all lifetime stages of a company

Co-Authors Arnaldi Arnaldi Badri, Juarsa Bambang Wahyudiono Brahmanda Tahlia Putri Delori Nancy Meyla Deviani Deviani Dina Adawiyah Dwizanita, Pratiwi Elin Afriani Fernandes, Joni Hadya, Rizka Helmi Prilia Aldino Hendrik Heri Sandi Herlinda Fitri Febriyanti Hidayati, Habibatul Ilham Anugrah Kristian Osman Magdalena, Maria Maizul Rahmizal Marna, Jean Elikal Martha, Lidya Mayliza, Riri Mentari Ritonga Nico Calendri Nita Sofia Nova Begawati Novi Yanti Nurul Fadila Yurianti Putri Erika Wendari Harahap Rada Sri Rahayu Rahayu, Wulandari Tri Rahmizal, Maizul Raqiqah Ufaira Rifki Wahyudi Rifki Wahyudi Riko Hidayat Rio Nanda Rizka Hadya Sadri Amin Safitri, Annisa Saiful Anwar Sari, Laynita Selpia Sapitri Silvi Delfiani Sri Maria Ulfha Taufik Bahtera, Novyandri Ufaira, Raqiqah Vio Loren Qusibah Weni Nelmira Widia Wati Rizki Yulistia

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