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All Journal Ensiklopedia of Journal JURNAL EKONOMI SAKTI (JES) Enrichment : Journal of Management Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Ekonomika Manajemen Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan JAKBS Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Pustaka Paket International Journal of Applied Management and Business
Irni Yusnita
Unisversitas Sumatera Barat
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN DAN PENDAPATAN TERHADAP PENGELOLAAN KEUANGAN Sulastri, Sulastri; Yusnita, Irni; Sari, Ayunda Ramlita
Ensiklopedia of Journal Vol 7, No 3 (2025): Vol. 7 No. 3 Edisi 1 April 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i3.3061

Abstract

This research aims to determine the analysis of the influence of financial literacy, financial behavior and income on the financial management of Pariaman City village officials in 2024. The type of research used is descriptive quantitative research. The type and source of data used is primary data collected and processed by the researcher himself from the object. The population in this study were village officials throughout Pariaman City and the sample for this study was 55 Village Secretaries throughout Pariaman City. The sampling technique uses non-probability sampling with purposive sampling type. This research was conducted by distributing questionnaires to 55 Village Secretary respondents in Pariaman City. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression test, t test, f test and coefficient of determination with the help of the SPSS Version 25 software program. The results of this study show that financial literacy is not has a significant effect on financial management, while financial behavior and income have a positive and significant effect on financial management. Keyword:Financial Literacy, Financial Behavior, Income, Financial Management
Analisis Perbedaan Tingkat Manajemen Laba Dan Profitabilitas Sebelum Dan Sesudah Akuisisi Yusnita, Irni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.637

Abstract

This study aims to determine whether there is a difference between before and after making an acquisition in the 2011-2019 period by analyzing earnings management and profitability four years before and four years after. This study uses secondary data from the Indonesia Stock Exchange (BEI) in the form of financial reports. The method of determining the sample is by purposive sampling, obtained a sample of 8 companies. The analysis technique used in this study was the Wilcoxon signed test because the data after the normality test was not normal. Based on the analysis, it is found that earnings management as measured by discretionary accruals has a significant difference between before and after making an acquisition, and for profitability as measured by return on equity (ROE) there is also a significant difference between before and after making an acquisition. Thus it can be concluded that there are differences in earnings management and profitability between before and after making an acquisition.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan Dan Laba Akuntansi Terhadap Return Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Periode 2015-2019) Yusnita, Irni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.638

Abstract

This Study aims to test partially and simultaneously the effect of operating cash flow, investments cash flow, financing cash flow, and accounting profit on stock returns in the food and beverage sub-sector consumer goods industry companies 2015-2019. The type of data used in this research is secondary data. The sampling technique in this research is purposive sampling.while the data analysis used is descriptive statistics and multiple regression with the help of the SPSS 16 for windows program.Based on the results of this study, it can be concluded that operating cash flow and investment cash flow have no effect on stock returns which are partially tested (t test). Funding cash flow and accounting profit affect stock returns which are partially tested (t test). While the simultaneous testing (jointly) concludes that there is a joint (simultaneous) influence between operating cash flow, investment cash flow, financing cash flow and accounting profit on stock returns. Test of the coefficient of determination (adjusted r square) of 0,309, it means that 30,9 % of the independent variables consist of operating cash flow, investment cash flow, financing cash flow and accounting profit to the dependent variable, namely stock returns. While 69,10 % is influenced by other variables which are not included in this study.
PENGARUH CUSTOMER BONDING DAN HARGA TERHADAP LOYALITAS PELANGGAN DI CV. TIGA PUTRA PADANG Oktaviani, Nichy; Yusnita, Irni; Sudirman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.81

Abstract

Pada penelitian mengenai pengaruh customer bonding dan harga terhadap loyalitas pelanggan di CV. Tiga Putra Padang. Mengharapkan agar pelanggan dapat selalu loyalitas terhadap Perusahaan guna memperoleh keuntungan yang sebesar-besarnya. Salah satu faktor terpentng yaitu Customer bonding dan harga. Dengan hasil penelitian secara simultan berpengaruh simultan terhadap loyalitas Pelanggan karena nilai sig 0,002 lebih kecil dari pada level of significant (α) 0,05 dan 10% loyalitas dijelaskan oleh customer bonding dan Harga sedangkan sisanya 90% dijelaskan oleh selain model yang diteliti. Berdasarkan tabel diatas dapat dilihat besar nilai Adjusted R Square sebesar 0,101 (10,1%). Hal ini berarti bahwa 10,1% adalah kemampuan customer bonding dan harga dalam menjelaskan loyalitas pelanggan sedangkan sisanya 89,9% dijelaskan oleh variabel lain diluar dari variabel pada penelitian ini.
Optimalisasi Sistem Produksi UMKM untuk Meningkatkan Profitabilitas dan Pemasaran Digital Imar Pratama, Marshall; Yusnita, Irni; Oktaviani, Nichy; Sudirman; Hans Gery, Mexano; Handayani, Deby; Dewi, Winona Kumara; Fathiah; Asrul
Jurnal Pustaka Paket Vol 5 No 1 (2026): Jurnal Pustaka PAKET
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakapaket.v5i1.1735

Abstract

Pengabdian kepada masyarakat ini bertujuan mengoptimalkan sistem produksi UMKM berbasis rumah tangga untuk meningkatkan profitabilitas dan memperkuat pemasaran digital pada ibu rumah tangga (IRT) di Desa Cimparuh, Kecamatan Pariaman Tengah, Kota Pariaman. Permasalahan utama mitra meliputi proses produksi yang belum terstandar, keterbatasan keterampilan produksi bernilai jual (cake decoration), ketidaktepatan perhitungan harga pokok produksi (HPP) sebagai dasar penentuan harga jual, serta rendahnya pemanfaatan media sosial sebagai kanal pemasaran. Kegiatan dilaksanakan dengan pendekatan partisipatif dan aplikatif melalui tiga tahap inti, yaitu penyampaian materi, praktik langsung, dan pendampingan. Tahap pertama berfokus pada penguatan keterampilan produksi dan perapihan alur kerja melalui pengenalan alat, bahan, serta teknik dasar dekorasi kue. Tahap kedua menekankan literasi biaya dengan penyusunan komponen HPP dan penetapan harga jual berbasis biaya riil guna memastikan margin keuntungan yang terukur. Tahap ketiga memperkuat pemasaran digital melalui pembuatan akun bisnis, fotografi produk, serta penyusunan konten promosi yang konsisten di media sosial. Hasil kegiatan menunjukkan peningkatan kemampuan peserta pada tiga aspek utama, yaitu keterampilan produksi yang lebih variatif dan bernilai estetika, pemahaman struktur biaya serta penentuan harga jual yang lebih menguntungkan, dan pemanfaatan media sosial sebagai media promosi produk. Program ini berimplikasi pada meningkatnya kesiapan usaha rumahan dan potensi penguatan profitabilitas UMKM desa secara berkelanjutan.
The Mediating Role of Growth in the Relationship Between Capital Adequacy, Asset Quality, Liquidity, and Dividend Payout Policy Gunawan, Nurani Cahya; Yusnita, Irni
International Journal of Applied Management and Business Vol. 4 No. 1 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i1.1486

Abstract

Purpose – This paper aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Dividend Payout Ratio (DPR), with Growth as a mediating variable, using data from Indonesian state-owned banks over the period of 2015–2024. Methodology/approach – The research employs a quantitative approach using secondary data from financial reports of state-owned banks. Panel data regression analysis is applied to examine the direct and indirect relationships among CAR, NPL, LDR, Growth, and DPR. Findings – The results show that CAR and Growth have a significant positive effect on DPR. NPL has a significant negative effect on both Growth and DPR. LDR has a negative effect on DPR but a positive effect on Growth. Growth significantly mediates the relationship between CAR, NPL, LDR, and DPR. Novelty/value – This study provides empirical evidence on how internal financial ratios and growth influence dividend policy in Indonesian state-owned banks. It highlights the mediating role of Growth in strengthening the link between financial performance and dividend payout, offering strategic insights for bank management and policymakers in improving dividend policy frameworks.
ANALISIS LAPORAN KINERJA KEUANGAN PADA PT GOTO GOJEK TOKOPEDIA TBK PERIODE 2021-2023 Yusnita, Irni
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 5 No 2 (2025): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v5i2.1701

Abstract

Analisis laporan keuangan adalah langkah penting untuk menilai kinerja perusahaan, terutama dalam mengevaluasi keberhasilan bisnis dari perspektif pengelolaan keuangan. Penelitian ini bertujuan untuk mengkaji kinerja keuangan PT. GoTo Gojek Tokopedia Tbk (GOTO), dengan memperhatikan pertumbuhan pendapatan yang konsisten, tingkat profitabilitas yang tinggi, serta stabilitas likuiditas yang terjaga. Metode yang digunakan dalam penelitian ini adalah deskripsi kualitatif, di mana data dikumpulkan melalui dokumentasi laporan keuangan perusahaan untuk periode 2021 hingga 2023.Analisis data dilakukan menggunakan rasio keuangan yang mencakup aspek likuiditas, solvabilitas, aktivitas, dan profitabilitas. Hasil penelitian menunjukkan bahwa kinerja keuangan PT. GOTO dalam hal rasio likuiditas berada dalam kondisi baik, dengan nilai di atas 2 kali dan 1,5 kali. Di sisi lain, rasio solvabilitas juga menunjukkan kondisi yang positif dengan angka di bawah 35%. Namun, rasio aktivitas berada jauh di bawah standar industri yang ditetapkan sebesar 2, mencerminkan kinerja yang kurang baik. Selain itu, rasio profitabilitas juga menunjukkan hasil yang kurang memuaskan, karena nilainya masih jauh dari standar industri yang seharusnya lebih dari 30% dan 40%. Secara keseluruhan, meskipun beberapa indikator menunjukkan kinerja yang baik, terdapat beberapa area yang memerlukan perhatian lebih untuk meningkatkan efisiensi dan profitabilitas perusahaan.
Co-Authors Arivetullatif, Arivetullatif Asrul Deby Handayani Dewi, Winona Kumara Diska Asmarni Fathiah Fathiah Gunawan, Nurani Cahya Hans Gery, Mexano Imar Pratama, Marshall Maharani Putri Marshal Imar Pratama Mexano Hans Gery Nichy Oktaviani Putri, Maharani Rara Novita, Rara Sari, Ayunda Ramlita Sri Mulyani Sudirman Sulastri Sulastri Sulastri Sulastri Wahyu Nurul Amaliah Winona Kumara Dewi Zaki