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All Journal Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Ilmiah Edunomika (JIE) Jurnal Kajian Akuntansi dan Auditing CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Mamangan Social Science Journal Innovative: Journal Of Social Science Research Journal of International Accounting, Taxation and Information Systems Jurilma Jurnal Riset dan Inovasi Manajemen

Wahyu Indah Mursalini

Universitas Muhammad Yamin

Author-ID : 3911069

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016 Wahyu Indah Mursalini
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

The purpose of the company in running its business is to earn profit / profit. The size of the profits obtained often become a measure of success or failure of corporate management. In the profit planning relationship between cost, sales volume, and profit play a very important role. profit planning requires tools in the form of volume- profit cost analysis. One of the cost-volume-profit analysis techniques is break event point analysis. In general, this analysis also provides information about margin of safety that has usability as an indication and description to the management of how the sales decrease can be estimated so that the business run not suffer loss. So in a company should try as much as possible to avoid losses or even break-even. The purpose of this study is to determine the level of BEP achieved in optimizing earnings at coal mining companies listed on the Stock Exchange. The analytical method used is descriptive analysis. The results show that coal mining companies listed on the BEI have been able to optimize their performance so that it has obtained sales above the break event. A coal mining company should classify costs based on the cost behavior required to perform better profit planning for greater profits.

Pengaruh Return On Invesment (ROI) dan Earning Per Share (EPS) terhadap Harga Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Wahyu Indah Mursalini
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Information earning per share of a company’s net profit shows the company is ready to share to the shareholders of the company. ROI and EPS is part of the profitability ratios. This study aimed to examine the effect of Return On Investment and Earning Per Share to the stock price on the automotive company listed on the Indonesia Stock Exchange. The population in this study is the automotive company which is listed on the Indonesia Stock Exchange during the period 2014 to 2018. The sample is determined based on purposive sampling method in order to obtain six samples of the company. Data used is secondary data obtained from www.idx.co.id. The analytical method used is the classic assumption test, Tarbelt regression, t-test, f and the coefficient of determination.Based on analysis of partial significance level of 5%, then the results of this study concluded: (1) Return On Investment affect the prices of shares with a value of 3.089 t count > t table 2.052 with significant value 0,005 < α 0,05, (2 ) Earning PerShare on stock price with the t value of 1.586 < t table 2,052 with significant value0,127 > α 0.05.And test results f where earnings and cash flows simultaneous effect on the price of shares with a value of F 5.885228 with probability (Prob. F-Statistik) with the value 0,000. And the coefficient of determination (R2) of 0.652 or 65.2% of profit and cash flows affect stock prices, 34.8% are influenced by other factors not examined in this study among other things, sales grwoth, debt, and net profit margin.

PENGARUH KUALITAS PRODUK DAN E COMMERCE TERHADAP KEPUASAN KONSUMEN PADA AZZAHRA CAKE DI KECAMATAN KINALI Mai Yuliza; Wahyu Indah Mursalini; Almasdi Almasdi; Afniyeni Afniyeni; Nelnis Nelnis
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.5828

The purpose of this study was to see the effect of product quality and e-commerce on consumer satisfaction. The population of this study were all consumers at Azzahra Cake kinali with a total sample of 100 people. Data were collected through questionnaires with assessment criteria using a Likert scale. The results showed that product quality had a positive and significant effect on consumer satisfaction with a coefficient value of 0.690 and a significance value of 0.000. E-Commerce has a positive and significant effect on consumer satisfaction with a coefficient value of 0.153 and a significance value of 0.039. And product quality and E-Commerce simultaneously have a positive and significant effect on consumer satisfaction with a significance value of 0.000. The coefficient of determination of 46.4% shows the effect of product quality and E-commerce on consumer satisfaction at Azzahra Cake is 46.4% while the remaining 53.6% is influenced by other factors that have not been studied in this study such as environmental factors, emotional intelligence and product prices. Keywords : Consumer Satisfaction, Product Quality And E_Commerce

PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI PT POS KOTA SOLOK Sriyanti, Esi; Mursalini, Wahyu Indah; Wardhana, Deny Zikri
Jurnal Manajemen Pendidikan : Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan Vol. 5 No. 2 (2023): October Issue
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jump.v5i2.74741

Identifikasi permasalahan penelitian ini yakni: 1. Apakah stres ditempat kerja berpengaruh kinerja karyawan diPT POS Kota Solok, 2. Apakah lingkungan kerja berpengaruh kinerja karyawan diPT POS Kota Solok, 3. Apakah stres serta lingkungan kerja berpengaruh kinerja karyawan diPT POS Kota Solok. Tujuan penelitian ini yakni mengetahui adanya stress ditempat kerja atau lingkungan kerja yang mepengaruhi kinerja kaeryawan diPT POS Kota Solok. Teknik penelitian ini yakni Teknik sampling incidental dan nonprobability sampling. Persamaan regresi yang dihasilkan dari regresi linier berganda: Ya+b1X1+b2X2+eY0.441+0,267X1+0,768X2+e Nilai R persegi ialah 0,679 atau 67,9, sedangkan nilai sisa ialah 0,321 atau 32, 1%. Nilai hitung ialah 2,908 dan nilai ttabel ialah 2,051, dengan signifikan 0,01 0,05 . Penelitian ini memperlihatkan hasil stres kerja (X1) serta lingkungan kerja (X2) berpengaruh secara bersama-sama pada kinerja karyawan. Nilai uji memperlihatkan H0 diterima bila ftabel nilai f 31.031 ftabel 3,35 bernilai signifikan 0,01 0,05, yang memperlihatkan stres kerja (X1) serta lingkungan kerja (X2) yang berpengaruh secara bersama-sama pada kinerja karyawan.Kata Kunci:Stress Kerja,Lingkungan Kerja, Kinerja Karyawan

Faktor-faktor yang Mempengaruhi Kinerja Guru SMP Negeri 2 Kota Solok Faisal, Yoga; Nurhayati, Nurhayati; Mursalini, Wahyu Indah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9896

Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan lingkungan kerja terhadap kinerja guru di SMP Negeri 2 Kota Solok, menggunakan metode kuantitatif pendekatan asosiatif, sampel yang digunakan sebanyak 66 responden. Metode pengumpulan data menggunakan kuesioner dan observasi, sedangkan teknik analisis data menggunakan uji validitas dan reliabilitas, analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial disiplin kerja berpengaruh terhadap kinerja guru SMP Negeri 2 Kota Solok dengan nilai thitung 7,086 > ttabel 1,999 dan nilai Sig. 0,000 < 0,05. Selanjutnya secara parsial lingkungan kerja berpengaruh terhadap kinerja guru di SMP Negeri 2 Kota Solok dengan nilai thitung 4,421 > ttabel 1,999 dan nilai Sig. 0,000 < 0,05. Sedangkan secara simultan disiplin kerja dan lingkungan kerja berpengaruh terhadap kinerja guru di SMP Negeri 2 Kota Solok dengan nilai fhitung 36,841 > 3,14 dan nilai Sig. 0,000 < 0,05. Adapun besarnya pengaruh variabel disiplin kerja dan lingkungan kerja terhadap kinerja guru di SMP Negeri 2 Kota Solok adalah 53,9%.

Pengaruh Antara Pertumbuhan Perusahaan dan Kinerja Keuangan Terhadap Income Smoothing pada Perusahaan Subsektor Logam yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Tri Arli, Cindy Junika; Mursalini, Wahyu Indah; Nasrah, Rasidah
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10328

Penelitian ini dilakukan untuk memperoleh pemahaman tentang bagaimana Pengaruh Pertumbuhan Perusahaan dan Kinerja Keuangan terhadap Income Smoothing pada perusahaan subsektor Logam yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel yang digunakan dalam penelitian ini sebanyak 10 sampel dari 19 populasi perusahaan subsektor Logam yang terdaftar di BEI tahun 2018-2022. Metode yang digunakan dalam penelitian ini yaitu metode purposive sampling. Berdasarkan hasil uji statistik, dapat disimpulkan bahwa Pertumbuhan Perusahaan berpengaruh signifikan dan parsial terhadap Income. Hasil yang diperoleh ttabel dari penelitian ini adalah 1,677. Pengujian hipotesis pertama (H1) yaitu pengaruh pertumbuhan perusahaan terhadap income smoothing diterima. Hal ini dapat dilihat dari hasil thitung 2,410 > 1,677 ttabel signifikan 0,020 <dari 0,05. Artinya variabel pertumbuhan perusahaan (X1) berpengaruh terhadap income smoothing (Y). Hipotesis kedua (H2) dalam penelitian ini H0 diterima dapat dilihat dari nilai thitung 1,844 > ttabel 1,677 dan signifikan 0,071 > dari taraf signifikan 0,05. Artinya variabel kinerja keuangan (X2) tidak berpengaruh terhadap income smoothing (Y). Dari hasil uji F pada tabel diatas didapatkan bahwa nilai signifikasi 0,005 < 0,05 dan Fhitung 6,059 > Ftabel 3,195 maka H0 Ditolak dan H3 diterima. Artinya secara simultan terdapat pengaruh signifikan antara variabel bebas terhadap variabel terikat, yaitu Pertumbuhan Perusahaan (X1) dan Kinerja Keuangan (X2) secara bersama-sama berpengaruh terhadap Income Smoothing (Y).

The Effect of Skills and Experience on The Performance of Small and Medium Enterprises With Innovation as Mediation Variable Yadewani, Dorris; Wijaya, Reni; Mursalini, Wahyu Indah; Almasdi
Indonesian Journal of Business and Entrepreneurship Vol. 9 No. 1 (2023): IJBE, Vol. 9 No. 1, January 2023
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.9.1.12

This study examined the mediating effect of innovation on the relationship between skills, experience and performance of SMEs. The population in this study were all SMEs in the culinary sector which were fostered by the Pariaman City Government which accounted for 27 businesses. The sampling technique uses a non-probability approach, namely purposive sampling In order to test hypotheses, this study performs multiple and hierarchical regression analyses. SPSS version 25 is used to process the data. The results of analysis displayed that skills, experience and innovation positively affected the performance of SMEs. In addtion, the variables of skills and experience were found to have positive effect on innovation. Morever, innovation was proven to mediate the relationship between skills, experience and performance of SMEs. Keywords: skills, experience, innovation, performance of SMEs

Pengaruh Capital Structure dan Net Profit Margin Terhadap Nilai Perusahaan Pada Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Revika Oktavia; Wahyu Indah Mursalini; Afni Yeni
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.351

This study aims to analyze the effect of capital structure and net profit margin on company value in transportation and logistics sub-sector companies with a sample of 21 companies listed on the Indonesian stock exchange using the purposive sampling method and based on the 2018-2021 sampling criteria. Based on the results of statistical analysis, it can be concluded that capital structure has a significant effect on the firm value of the transportation and logistics sector studied. this is proven by using the t test with a significant value of 0.003 > 0.05 and tcount 3.040 > ttable 1.989. so it can be concluded that capital structure has a significant effect on value based on statistical analysis it can be concluded that the net profit margin has no effect on the value of the companies in the transportation and logistics sector being studied. this is proven by using the t test with a significant value of 0.205 > 0.10 and tcount 1.277 < ttable 1.989. conclude that net profit margin has no effect on company value. it can be concluded that capital structure and net profit margin have a significant effect on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2021, with Fcount is 5.272 > Ftable 3, 11 significant value of 0.007 is smaller than the targeted significant level of 0.05. R Square of 0.115. This means that there is a contribution of 11.5% from the independent variables, namely capital structure (X1) and net profit margin (X2) to firm value (Y). While the remaining 88.5% is contributed or influenced by other variables.

Community Empowerment through Financial Literacy and Management to Build Sustainable MSMEs in Solok Regency, West Sumatra Wahyu Indah Mursalini; Afni Yeni; Esi Sriyanti; Arfimasri Arfimasri; Mohamed Ayyub Hassan
Jurnal Mamangan Vol 15, No 1 (2026): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v15i1.10293

Understanding the basic concepts of financial literacy and management of MSMEs in Solok Regency is still low, resulting in slow economic growth. The purpose of this study to analyze how community empowerment through financial literacy and management can build sustainable MSMEs in Solok Regency. The research method used is a quantitative approach, with MSMEs in the food and beverage sector as the unit of analysis. The data used are primary data, collected using purposive sampling through surveys and questionnaires from 90 respondents using a Likert scale. Data analysis uses statistical analysis with the Multiple Linear Regression method using the SPSS program, whose stages include: validity, reliability, t, f, and determination tests. The results show that the interaction of financial literacy and management complement and strengthen each other in influencing to performance MSMEs the food and beverage sector in Solok Regency. Between the two variables, financial literacy has a significant influence on MSME performance. Financial management practices demonstrate the need for awareness of the importance of good financial management. However, there is still room for improvement, particularly in financial education, the use of technology, and the development of a more formal management system. Theoretically, the concept of innovation and sustainable knowledge in financial management will enable MSMEs to make wise decisions for the sustainability of their businesses. Practically, these findings imply the importance of training and support from the government or relevant institutions. Therefore, this study makes a significant contribution to community empowerment in MSME development, economic growth, and national development. With an increasingly complex economy and the needs of individuals, groups, and governments, it is crucial for MSME performance to be managed and adapted to developments in science and technology.

PENGARUH MANAJEMEN USAHA DAN ADOPSI TEKNOLOGI TERHADAP KINERJA UMKM DI KABUPATEN SOLOK Arfimasri Arfimasri; Wahyu Indah Mursalini; Nurhayati Nurhayati; Dorris Yadewani; Yanti Murni; Ratna Rahmadani
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 11, No 1 (2026): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v11i1.6226

Business management and technology utilization play a crucial role in addressing the gap between the potential role of MSMEs and their actual performance in the region. The purpose of this study was to determine the effect of business management and technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Solok Regency. The approach used was quantitative with the causal associative method. Data collection was conducted by distributing questionnaires to the sample. The sample was selected based on a purposive sampling technique totaling 52 MSMEs, using a Likert scale. Data analysis used multiple linear regression statistics, assisted by the SPSS program. The results showed that business management and technology adoption significantly influenced the performance of MSMEs in Solok Regency, both partially and simultaneously. This study suggests the need for a more in-depth study by adding other variables that can influence MSME performance such as innovation, compensation, and policy support. Due to time and scope limitations that cover local sector boundaries, business management and digitalization training are needed to be able to compete globally.

Co-Authors Afni Yeni Afni Yeni Afni Yeni Afniyeni Afniyeni Almasdi Almasdi Almasdi Apriyanti Desma Putri Arfimasri Arfimasri Attila Nurhida Putri Dorris Yadewani Dorris Yadewani Esi Sriyanti Esi Sriyanti Faisal, Yoga Mai Yuliza Mohamed Ayyub Hassan Nada Iswara Nasrah, Rasidah Nelnis Nelnis Nurhayati Nurhayati Nurhayati Nurhayati Ratna Rahmadani Reni Wijaya, Reni Revika Oktavia Serly Rama Yanti Sriyanti, Esi Tri Arli, Cindy Junika Wardhana, Deny Zikri Yanti Murni

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