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All Journal International Journal of Social Science and Business Menara Ilmu Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Informatika Ekonomi Bisnis Majalah Ilmiah UPI YPTK UPI YPTK Journal of Business and Economics Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Publikasi Riset Mahasiswa Akuntansi Journal Research of Social Science, Economics, and Management e-Jurnal Apresiasi Ekonomi Jurnal Penelitian Pendidikan Indonesia

Lusiana

Universitas Putra Indonesia YPTK Padang

Author-ID : 4020968

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Determinan Brand Trust terhadap Keputusan Pembelian: Kajian Literatur Dwi Kiki Enjela; Yulasmi; Lusiana
Journal of Business and Economics (JBE) UPI YPTK Vol. 7 No. 3 (2022): September 2022
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbeupiyptk.v7i3.201

Produk kecantikan telah menjadi kebutuhan primer terutama untuk kalangan perempuan. Pertumbuhan industri kecantikan di Indonesia terus berkembang dengan pesat. Para pelaku bisnis menawarkan berbagai produk kecantikan dengan berbagai jenis varian sehingga tingkat persaingan menjadi sangat tinggi. Oleh karena itu, masing-masing perusahaan harus mempunyai strategi pemasaran. Dengan memiliki strategi pemasaran yang baik, perusahaan diharapkan dapat memiliki keunggulan dalam bersaing. Penelitian ini dilakukan dengan metode kuantitatif. Data diperoleh dengan menyebarkan kuesioner kepada 100 orang pelanggan MS Glow di Toko Miss Glam Padang. Hasil dari penelitian ini menunjukkan bahwa variabel brand awareness berpengaruh signifikan terhadap keputusan pembelian, perceived quality berpengaruh signifikan terhadap keputusan pembelian, perceived value berpengaruh signifikan terhadap keputusan pembelian, brand awareness berpengaruh signifikan terhadap kepercayaan, perceived quality berpengaruh signifikan terhadap kepercayaan, perceived value berpengaruh dan tidak signifikan terhadap kepercayaan, kepercayaan berpengaruh signifikan terhadap keputusan pembelian, kepercayaan dapat memediasi hubungan antara brand awareness terhadap keputusan pembelian, kepercayaan tidak dapat memediasi hubungan antara perceived quality terhadap keputusan pembelian, kepercayaan dapat memediasi hubungan antara perceived value terhadap keputusan pembelian.

Kebijakan Hutang Melalui Free Cash Flow, Kepemilikan Manajerial dan Kebijakan Deviden Hasmaynelis Fitri; Depi Gusti Apriyanti; L Lusiana; Ramdani Bayu Putra; Sitti Rizki Mulyani
Jurnal Informatika Ekonomi Bisnis Vol. 4, No. 4 (December 2022)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v4i4.181

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.

QUALITY OF FINANCIAL REPORTS THROUGH ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES Silvia Sari; Berta Agus Petra; Lusiana Lusiana; M Fikri As Falah
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background : This study aims to examine the effect of the application of regional financial accounting and HR competence on the quality of financial reports with organizational commitment as an intervening variable at the Regional Financial and Asset Management Agency of Sawahlunto City. Method : Methods of collecting data through surveys and questionnaires. The analytical method used is Multiple Linear Regression Analysis with SPSS IBM 25. By distributing questionnaires to 80 respondents. Result : The results of data analysis concluded, partially (t test) obtained: (a) there is a positive and significant effect between the application of regional financial accounting on organizational commitment. Conclusion : (b) there is a negative and significant influence between HR Competence on Organizational Commitment. (c) there is a negative and significant effect between the Application of Regional Financial Accounting on the Quality of Financial Reports. (d) there is a positive and significant influence between HR Competence on the Quality of Financial Statements (e) there is a positive and significant influence between Organizational Commitment on the Quality of Financial Statements. (f) The application of Regional Financial Accounting does not mediate Organizational Commitment to the Quality of Financial Reports. (g) HR competence can mediate Organizational Commitment to the Quality of Financial Reports

INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF FINANCIAL SECTOR COMPANIES LISTED ON IDX Zefriyenni Zefriyenni; Lusiana Lusiana; Selvi Yona Sari
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background : The phenomenon of Intellectual Capital (IC) began to develop in Indonesia, especially after the emergence of PSAK No. 19 (revised 2000) on intangible assets. According to PSAK No. 19, intangible assets are non-monetary assets that can be identified and do not have a physical form and are held for use in producing or delivering goods or services, rented out to other parties. Method : The data used in this study is Data Cross Section (Panel Data) from 79 financial sector companies in Indonesia from 2013 to 2017 which are listed on the Indonesia Stock Exchange (IDX). The method used: Panel data multiple regression with Eviews 9 software is used as a tool for selecting a regression model to test the Effect of Intellectual Capital on ROA. Result : The results of this study indicate that: the variables VACA, VAHU, STVA and VAICTM have a significant effect on ROA, with the findings of the four variables of Intellectual Capital used, the most dominant variable affecting ROA is Value added human capital (VAHU). Conclusion : Value added capital employed (VACA), Value added human capital (VAHU) , and Structural capital value added (STVA) have a significant effect on Return on Assets (ROA or Value added intellectual coefficient (VAIC™) has a significant effect on Return on Assets (ROA).

ANALYSIS OF THE INFLUENCE OF MOTOR VEHICLE TAXPAYER COMPLIANCE KNOWLEDGE USING MULTIPLE LINEAR REGRESSION Berta Agus Petra; Silvia Sari; Lusian Lusiana; Lia Lavenia
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background : In 2018 the number of motor vehicle taxpayers registered in the SAMSAT of Padang City was 771,803, but those who paid taxes were only 616,748 taxpayers or 79.91%, in 2019 the number of taxpayers increased to 890,817, but those who obeyed paying taxes were 663,213 or 74.45% and in 2020 the number of taxpayers is 967,504 taxpayers and those who pay taxes are 613,978 or 63.46%. Method : Regression analysis is used to see the effect of independent variables: taxpayer knowledge (X1), taxpayer awareness (X2), motor vehicle tax sanctions (X3) and taxpayer income (X4) simultaneously on the dependent variable: taxpayer compliance (Y) with the assumption that other independent variables are considered constant. Result : Taxpayer awareness has an effect on and taxpayer compliance. The more aware taxpayers are of the importance of paying taxes, making taxpayers more obedient in paying taxes, taxes paid by taxpayers will be reused by taxpayers in the form of state facilities. Conclusion : There is a simultaneous significant positive effect between taxpayer knowledge, taxpayer awareness, motor vehicle tax sanctions and taxpayer income on motor vehicle taxpayer compliance at the Padang City SAMSAT Office, where the significant value is 0.000 <0.05.

CORPORATE GOVERNANCE MEMODERASI PENGARUH FINANCIAL PERFORMANCE, ENVIRONMENTAL PERFORMANCE DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Putri Ramadani; Ronni Andri Wijaya; Ramdani Bayu Putra; Lusiana Lusiana
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 1 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i1.4627

This study aims to examine the Effects of Financial Performance, Environmental Performance and Tax Avoidance on Corporate Values with Corporate Governance as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection technique in this study used porpusive sampling and obtained 29 companies as research samples. The method of analysis uses regression moderation analysis with Eviews 10. Based on the results of hypothesis testing it was found that Financial Performance has a significant effect on Firm Value in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021. Environmental Performance has no significant effect on the Firm Value (NP) of Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021. Tax Avoidance has a significant effect on the Company Value of Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021. Financial Performance has no significant effect on Corporate Value with Corporate Governance as a moderation for Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021. Environmental Performance has a significant effect on Company Value with Corporate Governance as a moderation for Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021. Tax Avoidance has no significant effect on Corporate Value with Corporate Governance as a moderation for Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2021.

EMPLOYEE PERFORMANCE EVALUATION BASED ON ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL CULTURE AND GIVING INCENTIVES AT POST OFFICE IN BUKITTINGGI CITY Nia Nadilla; Desi Permata Sari; Ai Elis Karlinda; Lusiana Lusiana
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.v11i2.640

ABSTRACTPerformance is the behavior displayed by someone in carrying out work according to their potential, where a work target can be completed at the right time or does not exceed the time limit provided so as to produce something meaningful for the organization, the wider community, or for himself. This study aims to evaluate employee performance based on the level of organizational commitment, organizational culture, and provision of incentives at the Post Office in the city of Bukittinggi. Methods of data collection through surveys and distributing questionnaires, with a sample of 145 employee respondents. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) partially there is a significant influence between Organizational Commitment on Employee Performance. Thus Ho is rejected Ha is accepted. (b) partially there is a significant influence between Organizational Culture on Employee Performance. Thus it is obtained that Ho is rejected Ha is accepted. (c) partially there is a significant influence between Incentives on Employee Performance. Thus it is obtained that Ho is rejected Ha is accepted. (d) simultaneously there is an influence of organizational commitment, organizational culture, and giving incentives to employee performance. The contribution of organizational commitment, organizational culture and incentives variables is 0.644 or 64.4% on employee performance while the remaining 35.6% is influenced by variables others not examined.

Studi penentu nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI Lusiana Lusiana; Hanna Pratiwi; Zefriyenni Zefriyenni; Silvia Sari; Muhammad Pondrinal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221854

Tujuan penelitian untuk mengetahui seberapa berpengaruhnya Kepemilikan Manajerial (KM) dan Debt To Equity Ratio (DER) terhadap Price To Book Value (PBV) dengan Dividend Payout Ratio (DPR) sebagai variabel moderating. Teknik pengumpulan data yaitu menggunakan dokumentasi, dengan metode statistik regresi linier berganda. Berdasarkan hasil penelitian ini maka: Kepemilikan Manajerial berpengaruh signifikan terhadap Price To Book Value, dan Debt To Equity Ratio tidak berpengaruh signifikan terhadap Price To Book Value serta Kepemilikan Manajerial dan Debt To Equity Ratio secara bersama-sama berpengaruh signifikan terhadap Price To Book Value. Selain itu, Dividend Payout Ratio memperlemah hubungan Kepemilikan Manajerial terhadap Price To Book Value serta Dividend Payout Ratio memperkuat hubungan Debt To Equity Ratio terhadap Price To Book Value.

Kontribusi Investasi Asing Terhadap Penyerapan Tenaga Kerja Di Indonesia Yolanda Oktarina; Suharno Pawirosumarto; Lusiana Lusiana; Silvia Sari
Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah Vol 18, No 1 (2024): Vol 18 No. 01 JANUARI 2024
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v18i1.4880

Investasi Langsung Asing (Foreign Direct Investment atau FDI) telah dianggap sebagai salah satu strategi penting dalam pembangunan. FDI tidak hanya memberikan efek sebagai transfer modal tetapi juga memiliki dampak penting dalam meningkatkan perekonomian tuan rumah. FDI diharapkan mampu memberikan tranfer teknologi berupa transfer keahlian bagi tenaga kerja. Tentu saja hal ini akan memberikan imbas yang baik pada kualitas dan penyerapan tenaga kerja. Penelitian ini bertujuan untuk menguji pengaruh antara Foreign Direct Investment dan unemployment rate di Indonesia dalam jangka pendek maupun jangka panjang. Jenis data yang digunakan dalam penelitian ini adalah data tahunan yang mencakup periode 1990-2020. Dengan menggunakan Model Vector Error Correction (VECM), penelitian ini memungkinkan untuk melihat dampak jangka pendek dan jangka panjang. Hasil pengujian membuktikan bahwa pengaruh antara variabel-variabel tersebut hanya terlihat dalam jangka panjang. Kata Kunci: Foreign Direct Investment, Tingkat Pengangguran, Inflasi dan Metode VECM

Analisis Gender dalam Pengelolaan UMKM: Pengaruhnya terhadap Inovasi dan Keunggulan Kompetitif di Kota Padang Nofriadi Nofriadi; Suharno Pawirosumarto; Lusiana Lusiana; Silvia Sari
Menara Ilmu : Jurnal Penelitian dan Kajian Ilmiah Vol 18, No 1 (2024): Vol 18 No. 01 JANUARI 2024
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v18i1.4871

AbstrakPenelitian ini bertujuan untuk menganalisis peran gender dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Padang. Kota Padang memiliki sejumlah UMKM yang dimiliki baik oleh perempuan maupun laki-laki, dan penelitian ini fokus pada perbedaan, tantangan, dan peluang yang dihadapi kedua jenis UMKM. Metode penelitian yang digunakan adalah campuran (mixed methods), menggabungkan analisis kuantitatif dan kualitatif. Data primer dikumpulkan melalui survei, wawancara, dan observasi terhadap UMKM perempuan dan laki-laki di berbagai sektor ekonomi. Data sekunder juga dianalisis untuk memberikan konteks yang lebih luas. Hasil penelitian menunjukkan bahwa perbedaan gender memengaruhi akses terhadap sumber daya dan dukungan, termasuk modal, pelatihan, dan jaringan bisnis. UMKM perempuan seringkali menghadapi hambatan dalam mengakses modal usaha, pelatihan, dan dukungan teknologi. Selain itu, norma sosial dan peran ganda dalam keluarga juga mempengaruhi waktu dan energi yang dapat diberikan oleh perempuan untuk bisnis mereka. Namun, penelitian ini juga menemukan bahwa UMKM perempuan telah mengambil inisiatif dalam mengadopsi teknologi digital dan strategi pemasaran online untuk memperluas pasar mereka. Mereka juga mencari dukungan dari organisasi non-pemerintah dan pemerintah dalam bentuk pelatihan dan bantuan keuanganKata Kunci: Gender, UMKM, Mix methods, Kota Padang

Co-Authors Ade Candra Ai Elis Karlinda Bayu Pratama Azka Berta Agus Petra Bona Raja Saputra Siregar Depi Gusti Apriyanti Desi Permata Sari Dwi Kiki Enjela Elfiswandi Elfiswandi Elfiswandi Eliza Eliza Emil Salim Hamdy Hadi Hamdy Hady Hanna Pratiwi Hasmaynelis Fitri hilda mary Indriyenni Irma Yohana Jhon Veri Lia Lavenia M Fikri As Falah M. Tarmizi Mandra Adrika Putra Muhammad Pondrinal Nandan Lima Krisna Nia Nadilla Nila Nugraha Nofriadi Nofriadi Putri Ramadani Ramdani Bayu Putra Ranthika Hanum Ratna Zebua Ronni Andri Wijaya Ronni Andri Wijaya Sari, Laynita Sedarmayanti Sedarmayanti Selvi Yona Sari Silvia Sari Silvia Sari Sitti Rizki Mulyani Suharno Pawirosumarto Susriyanti, Susriyanti Yamasitha Yolanda Oktarina Yulasmi Yunita Yunita Zefri Yenni Zefriyenni Zefriyenni

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