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Peranan Implementasi Tata Kelola Teknologi Informasi (IT Governance) sebagai Faktor Penting dalam Meningkatkan Kinerja Perusahaan Defriko Gusma Putra; Rita Rahayu
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 10, No 1 (2020): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011077110

The application of information technology governance (IT Governance) plays an important role in utilizing information technology to fit the company's vision, mission and goals. However, there are still many companies that have not implemented IT Governace due to various factors such as: the existence of internal companies that refuse the application of information technology, the limited human resources who master information technology competence, the unavailability of frameworks and policy foundations in the information technology environment, the lack of commitment from top management, the high cost of investment in IT Governance and so on. The greater use of technology has not been accompanied by greater support for the achievement of strategies so that investments made are in vain. research and research results show that the lack of understanding of IT Governance makes unproductive investments made by companies. The method used in this research is descriptive qualitative which presents a systematic review of the problems in the implementation of Information Technology Governance (IT Governance).

The Influence of Enterprise Resource Planning (ERP) Implementation System on Company Performance Mediated by Organizational Capabilities Defriko Gusma Putra; Rita Rahayu; Anne Putri
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Design/Methodology/Approach: This research is a quantitative study using 117 samples of manufacturing companies listed on the IDX from 2013 to 2018. Analysis and testing in this study employed SEM-PLS to test the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Research findings: The results showed that the ERP system's implementation had a significant positive effect on company performance and organizational capabilities. Organizational capabilities also had a significant positive effect on company performance. Besides, it was found that organizational capabilities mediated the relationship between ERP system implementation and company performance.Theoretical contribution/Originality: This study utilized a cybernetics approach theory, Resource-Based View (RBV) theory, and organizational capabilities theory to investigate the mediating role of organizational capabilities in increasing the impact of ERP systems on company performance.Practitioner/Policy implication: This study provides evidence that ERP implementation makes an integrated operating system and can increase organizational capabilities by utilizing existing resources, and ultimately will also increase company performance.Research limitation/Implication: In this research, it is challenging to find organizational capability measures, such as marketing capability and process improvement. This study only used one intervening variable so that the information obtained from the results is still limited.

Pendekatan Remote Auditing Untuk Internal Audit Dalam Mendeteksi Kecurangan (Fraud) Pada Masa Pandemi Covid-19 Defriko Gusma Putra
Jurnal Ecogen Vol 4, No 1 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i1.10575

The worsening economic conditions and weak supervision and the distorted focus of companies in facing the Covid-19 pandemic crisis open opportunities for fraudsters in companies that take advantage of the conditions to take actions that harm the company. The Covid-19 pandemic currently occurring has also affected work activities and the internal audit audit process that have been previously determined due to the imposition of PSBB and the prohibition of face-to-face activities so that it has an impact on obtaining audit evidence from restrictions on travel access to checkpoints in several areas. This research is expected to provide insights and solutions related to the application of a remote auditing approach to internal audit in detecting fraud during the Covid-19 pandemic. During the Covid-19 pandemic, remote auditing was the right choice to implement with the various advantages and disadvantages of remote auditing itself, remote auditing became an alternative so that work activities and the inspection process could continue and the role of internal audit in realizing added value for the company to assist management and directors in improving the internal control process and optimizing the detection of fraud.

INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Rita Syofyan; Defriko Gusma Putra; Riyadi Aprayuda
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).

Apakah Efek Pandemi Covid-19 Meningkatkan Return Saham Perusahaan Teknologi ? Yafez Rahmentio; Annisaa Rahman; Defriko Gusma Putra; Riyadi Aprayuda
Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i2.13107

This study aims to identify the impact of the covid pandemic on technology company stock returns. In particular, this study will classify the stock returns of technology companies from the beginning to the time the Covid-19 pandemic occurred in Indonesia. This study uses a qualitative descriptive literature study method to describe stock price report data from 28 technology companies in Indonesia which are members of 23 technology companies engaged in software development and information technology services, and 5 technology companies in the hardware and equipment sector. The results of this study indicate that 12 of the 28 companies that are members of the technology sector provide a return of more than 100% within one year. Then, as a result of the policy in dealing with the Covid-19 pandemic, companies engaged in the technology sector have a role as producers and distributors of procurement of equipment and services for the technology industry in creating new communications to support the daily activities of the community and other industrial sector companies. As a practical contribution, this research can be used as a reference for investors as an attractive investment option in their stock portfolio, because since the pandemic this company has been able to generate high profits.

Apakah Investasi pada Industri Pulp and Paper adalah Pilihan yang Tepat ? Kori Nofianti; Yurniwati Yurniwati; Defriko Gusma Putra
Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i2.13158

Investment is an economic activity that has the hope of prosperity in the future. The development of investment in financial instruments is increasing due to availability and demand. The Pulp and Paper industry in Indonesia currently has the potential to grow. Financial statement analysis is used to help decision makers. The type of research used in this research is quantitative research. by using secondary data obtained from the Annual Report obtained from the IDX website and the website of the company being sampled. The population in this study is the Pulp and Paper Industry which is listed on the Indonesia Stock Exchange in the financial statements for the period 2013 to 2017. The sample in this study is 5 companies consisting of: PT. Indah Kiat Pulp and Paper, Tbk (INKP), PT. Toba Pulp Lestari, Tbk (INRU), PT. Paper Basuki Rachmat Indonesia, Tbk (KBRI), PT. Alkindo Naratama, Tbk (ALDO) and PT. Fajar Surya Wisesa, Tbk (FASW). The results of the study recommend investors to choose the Pulp and Paper industry, because it has the potential to grow and develop. This is supported by campaigns and movements to reduce the use of single-use products, which of course can directly affect the demand for paper needs in the future and will automatically increase and increase paper prices.

INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Rita Syofyan; Defriko Gusma Putra; Riyadi Aprayuda
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).

Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.

Word of Mouth sebagai Pemoderasi Hubungan Antara Brand Image dan Brand Love Terhadap Purchase Decision (Studi Empiris pada Konsumen KFC di Kota Padang) Syailendra Eka Saputra; Hayu Yolanda Utami; Defriko Gusma Putra; Indra Rahmat
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.631

Penelitian ini bertujuan untuk menguji pengaruh brand image, brand love dan word of mouth terhadap purchase decision konsumen pada produk ayam goreng Kentucy Fried Chicken (KFC) di Kota Padang. Selain itu penelitian ini juga bertujuan membuktikan peran word of mouth sebagai penguat hubungan antara brand image dan brand love dengan purchase decision konsumen pada produk ayam KFC di Kota Padang. Pada penelitian ini digunakan sebanyak 80 orang konsumen yang memiliki pengalaman membeli dan mengonsumsi ayam goreng KFC di Kota Padang. Proses pengambilan sampel di lakukan secara acak. Pengumpulan data dilakukan dengan metode survei. Metode analisis data yang digunakan adalah Structural Equation Model (SEM) sedangkan pengujian hipotesis dilakukan dengan menggunakan uji T-statistik. Berdasarkan hasil pengujian hipotesis ditemukan word of mouth memperkuat hubungan antara brand image dengan purchase decision konsumen pada produk ayam goreng KFC di Kota Padang. Sedangkan dalam pengujian efek tidak langsung juga ditemukan word of mouth memediasi hubungan antara brand love dengan purchase decision konsumen pada produk ayam goreng KFC di Kota Padang.

PENDAMPINGAN PENERAPAN AKUNTANSI BAGI UMKM DI KARANG TARUNA AMPANG SAIYO KOTA PADANG Yesmira Syamra; Indra Mulia Pratama; Defriko Gusma Putra; Dina Amaluis
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 5, No 1 (2023)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2023.v5i1.7043

Pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM) sudah saatnya diprioritaskan karena UMKM merupakan usaha yang memiliki peluang yang bagus dan tahan terhadap perubahan dan dinamika lingkungan dan perubahan global, di Indonesia UMKM selain berperan dalam pembangunan dan pertumbuhan ekonomi, juga memiliki kontribusi penting dalam mengatasi masalah stres. Salah satu upaya yang dapat dilakukan untuk meningkatkan kinerja keuangan UMKM adalah dengan menganalisis permasalahan yang dihadapi UMKM dalam mengelola usaha keuangan. Masalah keuangan yang sering dihadapi UMKM antara lain masalah keterbatasan modal, dan masalah pembiayaan dalam mengelola kegiatan usaha. Hal ini disebabkan kurangnya literasi keuangan yang dimiliki pengelola UMKM dalam menjalankan kegiatan usahanya, dimana kurangnya pengetahuan manajemen keuangan dan akuntansi mengakibatkan kesulitan bagi pengelola UMKM dalam mengembangkan usahanya. Berdasarkan hal tersebut, maka perlu diberikan pendampingan praktik akuntansi bagi UMKM. Kegiatan PKM yang dilaksanakan bagi para pelaku UMKM di Karang Taruna Ampang Saiyo dilaksanakan pada bulan Oktober 2022 yang diikuti oleh 15 pelaku UMKM, kegiatan ini ditujukan untuk memberikan pengetahuan dan pemahaman sehingga dapat mendorong para pelaku UMKM untuk menerapkan akuntansi dalam menjalankan kegiatan operasi. Berdasarkan hasil kegiatan yang telah dilakukan, saran yang dapat diberikan kepada para pelaku UMKM adalah para pelaku UMKM tersebut sangat ingin menerapkan akuntansi dalam menjalankan kegiatan usahanya. Dengan menerapkan akuntansi dalam kegiatan, pelaku usaha memiliki informasi yang valid dalam menjalankan kegiatan usahanya.

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