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All Journal UPI YPTK Journal of Business and Economics Jurnal Ipteks Terapan : research of applied science and education Journal Of Science Education And Management Business JAT (Journal of Accounting and Tax) Management Studies and Business journal
Yosi Puspita Sari
Universitas Putra Indonesia YPTK Padang
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 1 
Analysis of the Effectiveness and Efficiency of the Implementation of the Sawahlunto City Revenue and Expenditure Budget Berta Agus Petra; Yosi Puspita Sari
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
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.v7i2.77

Abstract

This study aims to analyze the effectiveness and efficiency of the revenue and expenditure budget of Sawahlunto City. The object of this research is the Regional Financial and Asset Management Agency (BPKAD) of Sawahlunto City. The data used in this study are financial reports compiled by BPKAD Sawahlunto City for 5 years (2016-2020). From this study, it was found that the effectiveness of the implementation of the Sawahlunto City Regional Revenue and Expenditure Budget in 2016-2020 is quite effective, because the level of effectiveness is still in the rank of 99%. Meanwhile, for the level of efficiency, it can be concluded that the city of Sawahlunto is quite efficient, because the percentage is still below 100%.
THE INFLUENCE OF ORGANIZED ACTIVENESS AND CAMPUS FACILITIES ON LEARNING ACHIEVEMENT WITH LEARNING MOTIVATION AS AN INTERVENING VARIABLE Chintya Ones Charli; Yosi Puspita Sari
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.32 KB)

Abstract

Background : This study aims to examine how much influence organizational activity and campus facilities have on learning achievement with learning motivation as an intervening variable (student organizations at private universities in Padang city).. Method : The data collection technique with this survey uses a self-administered survey in which each questionnaire is distributed online using the Google Form. Result : A total of 172 people filled out the questionnaire that was distributed. All statements in the questionnaire were answered by respondents consisting of 6 (six) statements on Organizational Activeness, 10 (ten) questions, 14 (fourteen) statements for learning motivation variables and 15 (fifteen) questions for Learning Achievement. Conclusions : Based on the results of testing the direct effect hypothesis, it can be concluded that organizational activity has a significant effect on learning motivation, campus facilities have no significant effect on learning motivation, organizational activity has a significant effect on learning achievement, campus facilities have no significant effect on learning achievement, learning motivation has a significant on learning achievement, learning motivation cannot mediate organizational activity on learning achievement and learning motivation cannot mediate campus facilities on learning achievement.
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL INTERVENING PADA PDAM KOTA SOLOK Annalisa Saputri; Selvi Yona Sari; Yosi Puspita Sari
Management Studies and Business journal Vol. 1 No. 1 (2024): Vol. 1 No. 1 January 2024
Publisher : Yayasan Tri Edukasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63462/7bfyp473

Abstract

This study aims to determine how much influence competence and compensation have on employee performance through organizational citizenship behavior as an intervening variable. In this study, the object used is PDAM Kota Solok. The data collection method is through primary data and the data collection technique is through a questionnaire. This research uses 83 samples of respondents who are permanent employees. The research data analysis can be calculated through descriptive statistical analysis and multiple linear regression analysis. Based on the research results obtained from the Partial Test (t test) obtained: Competence has a significant effect on Organizational Citizenship Behavior, Compensation has a significant effect on Organizational Citizenship Behavior, Competence has a significant effect on employee performance, Compensation has a significant effect on employee performance, Organizational Citizenship Behavior has a significant effect on employee performance. Competence has no significant effect on organizational citizenship behavior through employee performance. Compensation has no significant effect on organizational citizenship behavior through employee performance.
DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE Muhammad Pondrinal; Rahmat Wahyudi; Dodi Suryadi; Yosi Puspita Sari
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jxnr4038

Abstract

This study examines the effect of ESG performance on financial distress with firm value as a mediating variable among non-financial companies included in the LQ45 Index during the 2021–2025 period. The study employs a quantitative research approach using panel data regression analysis. The sample consists of 16 non-financial companies selected through purposive sampling, resulting in 80 balanced panel observations. ESG performance is measured using ESG scores obtained from Refinitiv Eikon, financial distress is measured using the Ohlson O-Score model, and firm value is proxied by Tobin’s Q. The analysis includes the Common Effect Model (CEM) and mediation analysis using the Sobel test. The findings indicate that ESG performance does not significantly affect financial distress or firm value. In addition, firm value is unable to significantly influence financial distress and does not mediate the relationship between ESG performance and financial distress. Meanwhile, firm size negatively affects financial distress, whereas leverage positively affects financial distress. These findings suggest that ESG implementation among LQ45 companies has not yet been fully translated into stronger market valuation and improved financial resilience. This study contributes to the sustainable finance literature by providing empirical evidence regarding the limited role of ESG performance in reducing financial distress in emerging market contexts. The findings also provide practical implications for managers, investors, and policymakers in strengthening the effectiveness of sustainability practices and long-term corporate financial stability.
Peran Kebijakan Dividen dalam Hubungan Profitabilitas, Ukuran Perusahaan, dan Harga Saham Suchi Avita Rici; Tri Ayu Parwati; Yosi Puspita Sari
Journal of Science Education and Management Business Vol. 5 No. 1 (2026): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, dan Ukuran perusahaan terhadap Harga Saham dengan Kebijakan dividen sebagai variabel intervening pada subsektor industri makanan dan minuman di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 sejumlah 95 perusahaan. Metode analisis data menggunakan analisis jalur dan analisis regresi linear berganda berbantuan spss versi 26. Hasil penelitian menunjukkan bahwa: profitabilitas berpengaruh signifikan terhadap kebijakan dividen, ukuran perusahaan berpengaruh signifikan terhadap kebijakan dividen, profitabilitas berpengaruh signifikan terhadap harga saham, ukuran perusahaan berpengaruh signifikan terhadap harga saham, kebijakan dividen berpengaruh tidak signifikan terhadap harga saham, profitabilitas tidak berpengaruh signifikan terhadap harga saham melalui kebijakan dividen sebagai variabel intervening, ukuran perusahaan tidak berpengaruh signifikan terhadap harga saham melalui kebijakan dividen sebagai variabel intervening.
Co-Authors Annalisa Saputri Berta Agus Petra Charli, Chintya Ones Dodi Suryadi Pondrinal, Muhammad Suchi Avita Rici Tri Ayu Parwati Wahyudi Rahmat