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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.