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All Journal Jurnal Kajian Manajemen Bisnis Jurnal Manajemen & Keuangan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Jurnal Ekobistek Jurnal Ekonomi dan Bisnis Dharma Andalas Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Digital Business Management Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) UPI YPTK Journal of Business and Economics JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Ipteks Terapan : research of applied science and education Journal Of Science Education And Management Business Publikasi Riset Mahasiswa Akuntansi ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Governors Innovative: Journal Of Social Science Research Research Horizon Journal of Economics and Management Scienties International Journal of Technology Vocational Education and Training (IJTVET) Jurnal Pengabdian Masyarakat Bangsa Jurnal Bisinis Digital ECONOMETRICS: Journal of Sustainable Economics and Management Management Studies and Business journal
Ronni Andri Wijaya
Universitas Putra Indonesia YPTK Padang
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ANALISA TENTANG INVESTASI DALAM BENTUK SAHAM DAN EMAS SEJAK DINI SEBAGAI MODAL DI MASA DEPAN PADA MASYARAKAT KOTA PADANG Wijaya, Ronni Andri
Jurnal Ekobistek Vol 1, No 2 (2012): Jurnal Ekobistek UPI "YPTK" Padang
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

Penelitian ini dilakukan pada masyarakat kota Padang. Tujuan penelitian ini adalah melihat pengaruh  investasi dalam bentuk emas dan saham terhadap modal di masa mendatang.  Metode pengumpulan data yaitu berupa kuesioner dan metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian didapatkan bahwa terdapat pengaruh antara variabel investasi dalam bentuk emas secara positif dan signifikan terhadap modal masa depan sebesar 52,7%. Terdapat pengaruh antara variabel investasi dalam bentuk saham secara positif dan signifikan terhadap modal masa depan sebesar 55,8%. Dan terdapat pengaruh signifikan investasi emas  dan saham secara bersama-sama terhadap modal di masa depan sebesar 61,6%.
HUBUNGAN TINGKAT LIKUIDITAS BANK TERHADAP PEMBERIAN KREDIT PADA BANK NAGARI KANTOR CABANG PASAR RAYA PADANG Wijaya, Ronni Andri
Jurnal Ekobistek Vol 2, No 1 (2013): Jurnal Ekobistek UPI "YPTK" Padang
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

Tujuan dari penelitian ini antara lain untuk mengetahui bagaimana tingkat likuiditas pada Bank Nagari Kantor Cabang Pasar Raya, untuk melihat bagaimana gambaran tentang perkembangan kredit yang diberikan oleh Bank Nagari Kantor Cabang Pasar raya dan untuk menganalisa sejauh mana hubungan tingkat likuiditas bank terhadap pemberian kredit pada Bank Nagari Kantor Cabang Pasar Raya. Adapun yang menjadi variabel dependen dalam penelitian ini adalah likuiditas, sedangkan variabel independennya adalah pemberian kredit. Metode pengumpulan data yang digunakan adalah data primer dan data sekunder. Dalam penelitian ini penulis menggunakan metode analisis data dan pengujian hipotesis, yaitu menganalisa tingkat likuiditas, tingkat penyaluran kredit, uji normalitas, analisis korelasi serta analisis regresi linear sederhana. Dari hasil analisis data, dapat disimpulkan bahwa antara tingkat likuiditas terhadap pemberian kredit menunjukkan hubungan yang positif dan kuat. Hubungan yang positif menunjukkan bila suatu bank memiliki tingkat likuiditas yang tinggi lebih berpotensi untuk meningkatkan jumlah kredit yang diberikan. Begitu juga sebaliknya, suatu bank dengan tingkat likuiditas yang rendah maka akan semakin kecil pula pemberian kreditnya. Kata Kunci : likuiditas, kredit
Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan Rahma, Anita Ade; Nabawi, Lisa; Wijaya, Ronni Andri
Jurnal Kajian Manajemen Bisnis Vol 8, No 2 (2019): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.907 KB) | DOI: 10.24036/jkmb.10885400

Abstract

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value
Pengaruh Jumlah Hotel dan Restoran terhadap Penerimaan Pajaknya serta Dampaknya pada Pendapatan Asli Daerah di Sumatra Barat Sanjaya, Sigit; Wijaya, Ronni Andri
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26553

Abstract

This study aims to discover the effect of the number of hotels and restaurants on tax revenues and their impact on original local government revenue in West Sumatra. Research data using secondary data sources. The study population consisted of regencies and municipalities in West Sumatra. Determination of the sample using purposive sampling technique. Data were analyzed using multiple regression. The results showed 1) the number of hotels has a positive and significant effect on original local government revenue in West Sumatra 2) the number of restaurants has a positive and significant effect on original local government revenue in West Sumatra 3) hotel tax revenue has a positive and significant effect on original local government revenue in West Sumatra 4) restaurant tax revenue has a positive and significant effect on original local government revenue in West Sumatra 5) the number of hotels has a positive and significant effect on hotel tax revenue in West Sumatra 6) the number of restaurants has a positive and significant effect on restaurant tax revenue in West Sumatra.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh jumlah hotel dan restoran terhadap penerimaan pajaknya serta dampaknya pada pendapatan asli daerah di Sumatra Barat. Data penelitian menggunakan sumber data sekunder. Populasi penelitian terdiri dari kota dan kabupaten di Sumatra Barat. Penarikan sampel menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi berganda. Hasil penelitian menunjukkan 1) jumlah hotel berpengaruh positif dan signifikan terhadap pendapatan asli daerah di Sumatra Barat 2) jumlah restoran berpengaruh positif dan signifikan terhadap terhadap pendapatan asli daerah di Sumatra Barat 3) penerimaan pajak hotel berpengaruh positif dan signifikan terhadap pendapatan asli daerah di Sumatra Barat 4) penerimaan pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah di Sumatra Barat 5) jumlah hotel berpengaruh positif dan signifikan terhadap penerimaan pajak hotel di Sumatra Barat 6) jumlah restoran berpengaruh positif dan signifikan terhadap terhadap penerimaan pajak restoran di Sumatra Barat.
Efek Rachet Dalam Anggaran Pendapatan Dan Anggaran Belanja Satuan Kerja Perangkat Daerah (SKPD) Provinsi Sumatera Barat Putri Intan Permata Sari; Ronni Andri Wijaya; Deni Saputra; Agam Mei Yudha
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3644

Abstract

Budget ratcheting merupakan sebuah upaya yang dilakukan pemerintah daerah untuk memperbaiki dan merevisi pencapaian target yang dimaksudkan untuk memberikan gambaran kinerja di masa lalu. Efek ratcheting dalam penyusunan anggaran muncul dalam bentuk perilaku oportunistik dengan memodifikasi realisasi anggaran tahun berjalan menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk menguji apakah terdapat efek ratchet dalam anggaran pendapatan asli daerah dan belanja pemerintah daerah. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan menggunakan data sekunder berupa Laporan Realisasi Anggaran Organisasi Perangkat Daerah Pemerintah Provinsi Sumatera Barat periode 2018-2019. Populasi yang digunakan dalam penelitian ini berjumlah 50 Organisasi Perangkat Daerah Provinsi Sumatera Barat dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Hipotesis penelitian diuji dengan menggunakan model regresi linear sederhana. Hasil penelitian membuktikan bahwa terjadinya efek ratchet dalam anggaran pendapatan asli daerah dan anggaran belanja daerah.
Pengaruh Profitabiltas, Struktur Kepemilikan, Collateralizable Assets, Free Cash Flow Terhadap Dividend Payout Ratio Dengan Ukuran Perusahaan Sebagai Kontrol Ronni Andri Wijaya; Yamasitha Yamasitha; Zola Oklahoma
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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Abstract

ABSTRACT This study aims to examine and analyze the effect of profitability, ownership structure, collateralizable assets, and free cash flow on dividend payout ratios with firm size as a control variable. The sample selection method used was porpusive sampling and obtained as many as 30 manufacturing companies as samples with 150 observations. Based on the partial test results there is a significant effect between profitability, ownership structure, collateralizable assets and free cash flow to the dividend payout ratio. Testing the hypothesis simultaneously found that profitability, ownership structure, collateralizable assets and dividend payout ratio together have a significant effect on the dividend payout ratio. Partial testing with control variables found that profitability, ownership structure, collateralizable assets and free cash flow affect the dividend payout ratio. The size of the company partially influences the dividend payout ratio. Testing the hypothesis simultaneously with the control variable found that profitability, ownership structure, collaterlizable assets, and free cash flow together have a significant effect on dividend payout ratio with firm size as a control variable. ABSTRAK Penelitian ini bertujuan untuk menguji dan mengalisis pengaruh profitabilitas, struktur kepemilikan, collateralizable assets, dan free cash flow terhadap dividend payout ratio dengan ukuran perusahaan sebagai variabel kontrol. Metode pemilihan sampel yang digunakan adalah porpusive sampling dan didapat sebanyak 30 perusahaan manufaktur sebagai sampel dengan observasi sebanyak 150 observasi. Berdasarkan hasil uji secara parsial terdapat pengaruh yang signifikan antara antara profitabilitas, struktur kepemilikan, collateralizable assets dan free cash flow terhdap dividend payout ratio. Pengujian hipotesis secara simultan ditermukan bahwa profitabilitas, struktur kepemilikan, collateralizable assets dan dividend payout ratio secara bersama-sama berpengaruh signifikan terhadap dividend payout ratio. Pengujian secara parsial dengan variabel kontrol ditemukan bahwa profitabilitas, struktur kepemilikan, collateralizable assets dan free cash flow berpengaruh terhadap dividend payout ratio. Ukuran perusahaan secara parsial berpengaruh terhadap dividend payout ratio. Pengujian hipotesis secara simultan dengan variabel kontrol ditermukan bahwa profitabilitas, struktur kepemilikan, collaterlizable assets, dan free cash flow secara bersama-sama berpengaruh signifikan terhadap dividend payout ratio dengan ukuran perusahaan sebagai variabel kontrol.
PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR KEPEMILIKAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2014-2018) Ronni Andri Wijaya; Desi Permata Sari; Ade Yunila Sari
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study was to examine the effect of sales growth, ownership structure, and asset structure on capital structure. Sales growth, ownership structure, and asset structure were used as independent variables, capital structure was used as the dependent variable. The data used were financial reports and annual reports. 2014 to 2018. The population in this study were 167 companies listed on the Indonesia Stock Exchange, a selected sample of 35 companies. The results of this study indicate that sales growth, ownership structure and asset structure have a significant effect on capital structure. Tujuan penelitian ini adalah untuk menguji pengaruh pertumbuhan penjualan, struktur kepemilikan, dan struktur aktiva terhadap struktur modal.Pertumbuhan penjualan, struktur kepemilikan, dan struktur aktiva digunakan sebagai variabel independen struktur modal digunakan sebagai variabel dependen.Data yang digunakan adalah laporan keuangan dan annual report tahun 2014 sampai 2018.Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 167 perusahaan, sampel terpilih 35 perusahaan.Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan, struktur kepemilikan, dan struktur aktiva berpengaruh signifikan terhadap struktur modal.
The Effect of Locus of Control, Total Quality Management on Employee Performance with Job Satisfaction as Intervening Variable Ramdani Bayu Putra; Ronni Andri Wijaya; Gusti Wulandari; Hasmaynelis Fitri; Yosi Yulia
UPI YPTK Journal of Business and Economics Vol. 6 No. 2 (2021): May 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v6i2.9

Abstract

This study aims to determine the effect of Locus of Control, Total Quality Management on Employee Performance with Job Satisfaction as Intervening Variable. The object of research is the Padang UNAND Hospital. Data was obtained by distributing questionnaires to employees. Analysis Data by Path Analysis. Based on the results of this test indicate that (1) there is a positive and significant influence between Locus of Control on Job Satisfaction at Padang UNAND Hospital (2) there is a positive and significant influence between Total Quality Management on Job Satisfaction at Padang UNAND Hospital (3) there is a positive and significant influence between Locus Of Control on Employee Performance at Padang UNAND Hospital (4) There is a positive and significant influence between Total Quality Management on Employee Performance at Padang UNAND Hospital (5) There is a positive and significant influence between Job Satisfaction on Employee Performance at Padang UNAND Hospital (6) Job Satisfaction does not mediates Locus of Control on Employee Performance at Padang UNAND Hospital (7) Job Satisfaction does not mediates Total Quality Management on Employee Performance at Padang UNAND Hospital.
Relative Strenght Index, Moving Average Convergence-Divergence on Stock Performance and Fundamental Analysis as Moderating Ronni Andri Wijaya; Yamasitha Yamasitha; Elfiswandi Elfiswandi; Lusiana Lusiana
UPI YPTK Journal of Business and Economics Vol. 6 No. 2 (2021): May 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v6i2.40

Abstract

This study aims to determine the effect of Relative Strength Index (RSI) and Moving Average Convergence-divergence (MACD) on stock performers with Debt to Equity Ratio (DER) as a Moderation variable in Financing companies listed on the Indonesian Stock Exchange (IDX). Sampling in the study using purpose sampling method obtained 14 companies with time series data. The analysis method used in this study is multiple linear regression analysis using eview. The results show that Relative Strenth Index (RSI) partially has a positive and significant effect on stock performance, Moving Average Convergence-divergence (MACD) partially has a positive and significant effect on stock performance, Relative Strenth Index (RSI) has a positive and significant effect on stock performance. which is moderated by Debt to Equity Ratio (DER), Moving Average Convergence-divergence (MACD) has a positive and significant effect on the Performance of Shares moderated by Debt to Equity Ratio (DER).
Analysis of Factors Affecting Underpricing in Initial Public Offerings Anes Liliani Daeli; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.66

Abstract

This research was conducted on companies that made initial public offerings on the Indonesia Stock Exchange in 2013-2017 with the aim of knowing how much influence the level of underwriter reputation, return on assets, company size and earnings per share had on the level of underpricing by using the debt to equity ratio as a moderating variable. . In this study using several analytical techniques including: descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results obtained based on the Partial Test (t) obtained: There is a significant influence between underwriter reputation and return on assets on the level of underpricing. There is no significant effect between firm size and firm size on the level of underpricing. Debt to equity ratio cannot moderate the relationship between underwriter reputation, return on assets, firm size and earnings per share to the level of underpricing. Then based on the results of the Simultaneous Test (Test F) it can be seen that the underwriter's reputation, return on assets, company size and earnings per share have a significant and significant effect on the level of underpricing.
Co-Authors Ade Yunila Sari Agam Mei Yudha Agusli, Ahmad Naufal Alfindo Febrian Aminuyati Anatia Agusti Andriani, Rahma Syifa Anes Liliani Daeli Anita Ade Rahma Arrasyd, Jourdi Aviandika, Iqbal Berta Agus Petra Della Asmaria Putri Deni Saputra Desi Permata Sari Dini, Nur Arifa Sri Dori Mittra Candana Eldiana, Nora Aprilia Elfiswandi, Elfiswandi Fadhil Albukhairi Yandra Fitri Yeni, Fitri Gunadi Widi Nurcahyo Gusti Wulandari Hanna Pratiwi Hasanah, Sirotil Hasmaynelis Fitri Laura Haryanto Lubis, Maulana Arif Lusiana Lusiana Lusiana M. Adawi Maria Khanti Devi Miftahul Khair Nabawi, Lisa Nandan Limakrisna NILA PRATIWI Nofsri Suriyana Nur Halimah Nur Halimah Pondrinal, Muhammad Pretty Mery Putra, Ramdani Bayu Putri, Della Asmaria Rahmadian, Adilah Ramadani, Putri Ratna Zebua Ridwan, Ridwan Rindy Citra Dewi Riska Maiputri Yengsih Rosi Anggraini Sari, Rr Putri Intan Permata Sekhana, Raimul Selvi Zola Fenia SIGIT SANJAYA, SIGIT Silvia Sari Suci Ramadhani Suriyana, Nofsri Thariq Al Adli Vicky Brama Kumbara Wiska, Mayroza Yamasitha Yeki Candra Yulia Yosi Yunita Yunita Zefriyenni , Zefriyenni Zefriyenni Zefriyenni, Zefriyenni