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All Journal International Journal of Social Science and Business YUME : Journal of Management Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Journal of Innovation in Educational and Cultural Research Majalah Ilmiah UPI YPTK UPI YPTK Journal of Business and Economics Studi Ilmu Manajemen dan Organisasi Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Journal Of Science Education And Management Business Jurnal Ekonomika Manajemen Dan Bisnis Journal Publicuho Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Multidisiplin Sahombu Indo-Fintech Intellectuals: Journal of Economics and Business e-Jurnal Apresiasi Ekonomi Imara: Jurnal Riset Ekonomi Islam Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) Jurnal Penelitian Pendidikan Indonesia Greenation International Journal of Economics and Accounting JISRev: Journal of Islamic Studies Review JRTI (Jurnal Riset Tindakan Indonesia)

Lusiana

Putra Indonesia University “YPTK” Padang

Author-ID : 4020968

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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.

Employee Performance Model Through Job Satisfaction: Distributive Justice and Procedural Justice at the Padang Sidempuan City Health Office Letnan Dalimunthe; Nandan Limakrisna; Lusiana Lusiana
International Journal of Social Science and Business Vol. 7 No. 2 (2023): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i2.53739

Organizations must concentrate on their human resources to perform their functions optimally in order to create a more advanced organization, especially in light of impending environmental changes. This research aims to analyze the relationship between distributive justice and procedural justice, as well as their impact on job satisfaction, among health office workers. This study is use quantitative method. Total of 285 workers involving in this study as subjects. This study was used surveyed for the research. In analyzing data SEM PLS was used to analyze the collected data. The result of this study found employee performance at Health Office is influenced by distributive justice, procedural justice, and job satisfaction. The impact of distributive justice on employee performance is mediated by job satisfaction; the impact of procedural justice on employee performance as mediated by job satisfaction. In order to promote procedural justice management have to improves on-time work completion, fair implementation of leadership decisions, provision of a pleasant working environment, encouragement of positive attitudes among workers, and the dissemination of accurate and up-to-date information.

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.

EFFECT OF FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE IN MANUFACTURING COMPANIES Silvia Sari; Lusiana -; Zefriyenni -
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2369

The purpose of this study is to examine the effect of firm size and capital structure on firm value, profitability being an intermediate variable. The sampling method used purposeful sampling, with samples of hilir kuantitas from 60 manufacturing companies listed on the Indonesian Stock Exchange. The analytical methods used are classical hypothesis and multiple linear regression analysis. The results show that firm size has a partial effect on profitability, capital structure has a partial effect on profitability, and firm size has a partial influence on firm value. company, partial profits significantly affect the value of the company. , profitability mediated and unmediated firm size and partial capital structure have a significant effect on firm value, profitability without intermediate variables. R2 (R squared) adjusted is 0.406 or 40.6%, which indicates that the contribution of the variables of firm size, capital structure and profitability to the firm value variable is 40 .6%, while the remaining 59.4% is affected by other external factors. variable. this study such as the financial performance of poros, diversity of the board and other issues.

PENGARUH LABA BERSIH, INVESTMENT OPPORTUNITY SET, GROWTH POTENTIAL DENGAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2017 Lusiana Lusiana; Indriyenni Indriyenni; Chintya Claudy
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1672

This study aims to determine the influence of Net Income, Investment Opportunity Set, GrowthPotential with Leverage as partial and simultaneous control variables on dividend policy. This researchis classified as causal research. The population in this study were all manufacturing companies listed onthe Indonesia Stock Exchange in 2013-2017. The sample of the research was ten companies determinedby purposive sampling method. The research used secondary data obtained from www.idx.co.id. It wasanalyzed by applying panel data regression analysis. The research results obtained based on the partialtest (t test) were: (a) There is a significant effect of Net Income on dividend policy. (b) There is a significantinfluence of Investment Opportunity Set on dividend policy. (c) There is no significant influence of GrowthPotential on dividend policy. Based on the results of the research above, it is expected that the companycan increase the Investment Opportunity Set by increasing the stock market price. In term of Net Profit,it can be increased with the company's revenue and performance, while in increasing Growth Potential,it can be obtained by adding assets every year

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.

Co-Authors Ade Candra Aflidarneti Aflidarneti Ahmad Yani Ahmad Yani Ai Elis Karlinda Aima, Muhammad Havidz Alza Syofyan Andri B Ana Frehesti Andes Prayuda Yunanda Andi Eka Putra Anggela Chandini Arbiuddin Syahputra Hakim Harahap Asma Devi Puspita Asnah Asnah Barmitoni Barmitoni Bayu Pratama Azka Berta Agus Petra Bona Raja Saputra Siregar Charli, Chintya Ones Chintya Claudy Cici Lestari Danny Andrian Dara Ayu Artika Dedelfi Putra Depi Gusti Apriyanti Deri Candra Desi Oktarina Desi Permata Sari Dhani Aristiawan Dharma, Robby Dwi irtiyah R. A. Saibi Dwi Kiki Enjela Edo Bagus Prasetyo Eko Wiraspanggi Elfiswandi Elfiswandi Elfiswandi, Elfiswandi Eliza Eliza Elmiyati Elmiyati Fadillah Tri Sari Nasrul Fahrurrozi Al-Ambari Felicia Citra Wibawa Ferna Kaswanti Fitri Suherini Fitri Yeni Guslindawati Guslindawati Hamdy Hadi Hamdy Hady Hamdy Hady Hanna Pratiwi Hapzi Ali Hasmaynelis Fitri Herri Ulka Nugraha Hidayattul Taufid Hilda Mary Indra Firmansyah Indriyenni, Indriyenni Irma Yohana Junisa Fitri Khusnul Khotimah Kiki Mirella Lailani Fitria Letnan Dalimunthe Lia Astrilina Lia Lavenia M Fikri As Falah M. Tarmizi M. Yogi Eka Pranata Mandra Adrika Putra Marwan Marwan Marwan Marza Dona Muhammad Ichsan Muhammad Ridwan Nadia Dwi Harini Nadya Violeta Amanda Naimah Al Hafizah Nandan Lima Krisna Nandan Lima Krisna Nandan Limakrisna Nesi Yuliana Nia Nadilla Nisaul Hasanah Nofriadi Novriadi Fernando Nurfatiha Pasya Salsabilla Nurhidayah Nurhidayah Oka Sulistiyo Pioni Putra Pondrinal, Muhammad Prisda Fitra Putra, Ramdani Bayu Rafnelly Rafky Ranthika Hanum Ratna Zebua Revina Marlin Reza Yulia Putri Reza Yulia Putri Rian Safitri Rika Rohim Rika Wulandari Rino Esa Maha Putra Rio Putra Rionaldi Rionaldi Ronni Andri Wijaya Sari, Laynita Sedarmayanti Sedarmayanti Septiano, Renil Sherly Annisa Sherly Cecelia Silvia Sari Sinta Niami Sisri Irawati Sitti Rizki Mulyani Sitti Rizki Mulyani Suci Nofita Sari Suharno Suharno Pawirosumarto Suherdian Septa Sarianja Sumarta Endra Susriyanti, Susriyanti Syafwandi Teguh Arifianto Tomi Indra Tuti Susanti Verafirma Verafirma Veri, Jhon Vicky Brama Kumbara Vicky Brama Kumbara Vika Wahyuni Vina Yuniarti Wahyu Nengsri Putri Willa Kurnia Eka Syafrita Yamasitha Yance Gafar Yane Putri Yatna Yenti Yeni Sofida Yohannes Simamora Yolanda Oktarina Yoli Vanezi Mayendri Yulasmi Yulasmi Yulasmi Yulia Wulan Dhari Yunita Yunita Zasvia Hendri Zefri Yenni Zefriyenni Zefriyenni Zefriyenni Zefriyenni Zul Irfan Harun Zulfeni Widiasari Zulmai Putra

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