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All Journal JAM EKONOMIS : Journal of Economics and Business Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Riset Akuntansi Politala Devotion: Journal of Research and Community Service Journal of Applied Accounting And Business (JAAB) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Randy Heriyanto
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Peningkatan Pemahaman Mahasiswa Melalui Pelatihan Penyusunan Laporan Keuangan Pemerintahan Daerah Bagi Siswa SMK 2 Kota Padang Heriyanto, Randy; Yentifa, Armel; Gustati, Gustati; Frima, Rini; Maulina, Vira; Juliani, Ririn
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa pada materi penyusunan laporan keuangan daerah melalui pemberian pelatihan dan evaluasi dengan pre-test dan post-test. Sebanyak 33 mahasiswa berpartisipasi dalam kegiatan ini. Instrumen yang digunakan berupa 15 soal pilihan ganda mengenai jurnal keuangan pemerintah daerah, laporan realisasi anggaran, laporan operasional, basis akuntansi, serta pencatatan transaksi. Hasil analisis menunjukkan bahwa nilai rata-rata pre-test siswa adalah 9.16, sedangkan rata-rata post-test meningkat menjadi 9.84. Walaupun peningkatan skor relatif kecil (0.69 poin), hasil ini menunjukkan adanya peningkatan pemahaman setelah kegiatan berlangsung. Artikel ini menyimpulkan bahwa pelatihan akuntansi pemerintahan efektif sebagai sarana peningkatan literasi akuntansi mahasiswa, meskipun diperlukan metode pembelajaran lebih interaktif agar peningkatan hasil belajar dapat lebih signifikan.
Pengaruh Keputusan Investasi Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Indexs High Dividen 20 Yang Terdaftar Di BEI Pada Tahun 2017-2021 Lara Monika; Rini Frima; Randy Heriyanto
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.156

Abstract

This study aims to examine the effect of investment decisions, funding and dividend policies on firm value. The research was conducted at High Dividend Index (IHD) companies listed on the Indonesia Stock Exchange in 2021. The research method used is descriptive verification. The data collected is secondary data, namely data regarding investment decisions, funding, dividend policies and company values ​​available from 2017 to 2021. Data obtained from the official website of the Indonesia Stock Exchange and the company's official website. The data analysis method used is panel data regression analysis. The results of the study show that investment decisions have no effect on firm value, funding decisions have an effect on firm value, dividend policy has an effect on IHD company value on the IDX in 2017-2021. Then, simultaneously, investment decision variables measured using Total Asset Growth (TAG), funding decision variables measured using the Dept to Equity Ratio (DER) and dividend policy variables measured using the Dividend Payout Ratio (DPR) have an effect on measured company value using Price Book Value (PBV).
Pengaruh Total Quality Management (TQM), Motivasi Kerja, dan Komitmen Organisasi Terhadap Kinerja Manajerial Fanny Effiandi; Randy Heriyanto; Novrina Chandra
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.951

Abstract

This study aims to determine the effect of Total Quality Management (TQM), work motivation, and organizational commitment on managerial performance at PT Semen Padang using a quantitative approach method. The population in the study were all managers and senior managers working at PT Semen Padang totaling 140 people. In this study, the sampling technique used the purposive sampling method. The sources in this study were employees who held managerial positions at PT Semen Padang. The data collection method that will be used in this study is a questionnaire. Data were processed using SPSS 25.0. The results of the study indicate that Total Quality Management and work motivation have a positive and significant effect on managerial performance, organizational commitment does not have a significant effect on managerial performance. Total quality management, work motivation and organizational commitment have a significant positive effect on managerial performance at PT Semen Padang.
Pengaruh Total Quality Management (TQM), Motivasi Kerja, dan Komitmen Organisasi Terhadap Kinerja Manajerial Fanny Effiandi; Randy Heriyanto; Novrina Chandra
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.951

Abstract

This study aims to determine the effect of Total Quality Management (TQM), work motivation, and organizational commitment on managerial performance at PT Semen Padang using a quantitative approach method. The population in the study were all managers and senior managers working at PT Semen Padang totaling 140 people. In this study, the sampling technique used the purposive sampling method. The sources in this study were employees who held managerial positions at PT Semen Padang. The data collection method that will be used in this study is a questionnaire. Data were processed using SPSS 25.0. The results of the study indicate that Total Quality Management and work motivation have a positive and significant effect on managerial performance, organizational commitment does not have a significant effect on managerial performance. Total quality management, work motivation and organizational commitment have a significant positive effect on managerial performance at PT Semen Padang.
Pengaruh Elemen-Elemen Good Corporate Governance Dan Independensi Auditor Terhadap Integritas Laporan Keuangan Annisa Qatrunnada; Gustati; Randy Heriyanto
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.296

Abstract

This research aims to determine the influence of elements of good corporate governance and auditor independence on the integrity of financial reports. The measurement of financial report integrity in this study uses the conservatism index. This research is a quantitative descriptive research and multiple linear regression analysis method using SPSS version 24. The population of this research are companies in the non-cyclical consumer sector which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique in this research used the purposive sampling method. The research results show that the elements of good corporate governance, namely the managerial ownership variable, and the auditor independence variable have a positive effect on the integrity of financial reports. Meanwhile, the elements of good corporate governance, namely institutional ownership, independent commissioners and audit committee variables, have no effect on the integrity of financial reports. However, simultaneously, the elements of good corporate governance institutional ownership, managerial ownership, independent commissioners, audit committees and auditor independence simultaneously influence the integrity of financial reports.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan dengan Top Management Team Diversity sebagai Variabel Moderasi Vina Dwi Yanti; Randy Heriyanto; Rini Frima
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2982

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and the moderating role of Top Management Team diversity (age, gender, and education). The research sample consists of 36 companies listed in the IDX ESG Leaders index during the 2020–2024 period, with a total of 180 observations. The data were analyzed using panel data regression with the Fixed Effect Model. The results show that ESG disclosure has no significant effect on firm value. Furthermore, age, gender, and educational diversity in the Top Management Team do not strengthen the relationship between ESG disclosure and firm value. However, educational diversity in the TMT has a significant positive direct effect on firm value. These findings indicate that in the Indonesian capital market, even among companies with the best ESG reputation, ESG disclosure and TMT diversity have not yet become the main determinants of firm value. The results provide implications for companies, investors, and regulators to improve the quality of ESG disclosure and sustainability literacy.
Pengaruh Perputaran Kas, Perputaran Persediaan, Leverage, dan Ukuran Perusahaan Terhadap Profitabilitas Dinda Aprilliani; Armel Yentifa; Randy Heriyanto
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2073

Abstract

This study examines cash turnover, inventory turnover, leverage, and firm size on profitability in manufacturing companies in the food & beverages subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The approach used is quantitative with multiple linear regression analysis. The data, in the form of annual reports, were analyzed using IBM SPSS 26. The sample was selected using purposive sampling technique, resulting in 20 companies. Cash turnover, inventory turnover, and leverage affect profitability, while firm size has no effect on profitability. These results emphasize the importance of effectively managing cash turnover, inventory, and leverage in order to send positive signals to investors, which can enhance market confidence and thereby drive an increase in profitability. This study integrates the inventory turnover variable as one of the factors that can affect a company’s profitability and uses more recent years to provide a more relevant overview.
Co-Authors Albar - Amelia Yolanda Ameliya, Vicia Ananto, Rangga Putra Angriani, Ria Annisa Qatrunnada Armel Yentifa Armel Yentifa Aulia Ramadia, Anggun Chandra, Novrina David Eka Putra Dedi Kurniadi dedi kurniadi Desi Handayani Dinda Aprilliani Efrizon Efrizon Elfitri Santi Elvaretta, Dissa Endrawati Fanny Effiandi Ferdawati Ferdawati Fitra Oliyan Frima, Rini Gustati Gustati Haslina, Welsi Ifni Joi Iftitah Rahmi Josephine Sudiman Juliani, Ririn Lara Monika Lasmi Yupita MARIA BINTANG Maulina, Vira Maylani, Fadilla Rahma Megi Oktriani Herman Melisa Sundari Putri Melisa Miharja, Bima Mustika, Rasyidah Nadia Alfitri Ningsih Pratiwi Putra, Abdi Putri, Fini Shandi Qatrunnada, Annisa Reni Endang Sulastri Rimra, Ihsan Lumasa Rini Frima Rini Susanti Rinka Merantika Riza Widia Silfia Rifka SRI RAHAYU Surfa Yondri Tania, Kesha Trisna Herlinda Tuti Anggraini Ulfi Maryati Uzzahraty Andri, Diah Vina Dwi Yanti Wiwik Wiharti yoanna monica Yossi Septriani Yul Antonisfia Zas Ressy Aidha Zulharbi -