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All Journal EKONOMIS : Journal of Economics and Business MANAJEMEN DEWANTARA Ilomata International Journal of Social Science Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference
Rini Frima
Politeknik Negeri Padang
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Pelatihan Pengelolaan Keuangan Unit Usaha Milik Nagari Sako Selatan Badunsanak di Kecamatan Sungai Pagu, Kabupaten Solok Selatan Randy Heriyanto; Fitra Oliyan; Rini Frima
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 4 No 1 (2022)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.971 KB) | DOI: 10.30630/jppm.v4i1.690

Abstract

Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah unuk meningkatakan pemahaman dan keterampilan pengelolaan keuangan unit usaha Badan Usaha Milik Nagari (BUMNAG) Sako Selatan Badunsanak. Pengelolaan kuangan meliputi kinerja usaha yang menyangkut realisasi kegiatan usaha, upaya pengembangan dan indikator keberhasilan yang tertuang dalam laporan keuangan. Laporan keuangan adalah laporan yang menggambarkan kondisi keuangan perusahaan dalam satu periode. Laporan keuangan BUMNAG memperlihatkan kinerja dan digunakan untuk pengambilan keputusan untuk keberlanjutan usaha. Selain itu laporan keuangan juga dapat digunakan oleh para stakeholder selaku investor seperti pemerintah dan masyarakat untuk keputusan investasi. BUMNAG Sako Selatan Badunsanak telah melaksanakan kegiatan usaha dibawah pengawasan Wali Nagari sejak tahun 2016. Namun karena keterbatasan Sumber Daya Manusia (SDM) akan pemahaman dan keterampilan pengelolaan dan pelaporan keuangan membuat BUMNAG terkendala dalam pembukuan dan pelaporan keuangan. Kegiatan ini dilakukan dengan metode memberikan pelatihan kepada Pengelola Operasional agar dapat menyelesaikan permasalahan teknis pengelolaan dan pelaporan keuangan yang dihadapi.
Faktor Belanja Modal dan Ukuran Pemerintah Sebagai Prediktor dari Anggaran Pemerintah Daerah di Indonesia Eka Rosalina; Rini Frima; Yolla Maysanti
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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

Abstract

This study aims to determine how capital expenditure factors and government size can affect the realization of the 2018-2020 government budget. This study uses a saturated sample, which is a sample consisting of the entire population, namely all provinces in Indonesia for the 2018-2020 period with a total of 34 provinces obtained from the official website of the local government of each province and also from the BPK website, namely https://www.bpk.go .id/ihps. The number of samples used in this study were 102 samples. The data analysis method in this study is the multiple linear analysis method of panel data. In this study, the data were analyzed using STATA 16 software. Based on the test results, the research results obtained that capital expenditure variables and the size of local government negatively affected the level of local government budget realization.
The Impact of Resource Exploration and Capital Expenditures on the Realization of Local Government Budgets in Indonesia Eka Rosalina; Rini Frima; Wiwik Andriani; Ulfah Arima Rm
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.935

Abstract

This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018–2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018–2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.
Pengaruh Kompensasi Finansial dan Non Finansial Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Empiris Pada BPR Di Kota Payakumbuh) Afifa Aliyya; Rini Frima; Fitra Oliyan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.125 KB) | DOI: 10.30630/jabei.v1i1.10

Abstract

Salah satu faktor keberhasilan sebuah perusahaan adalah adanya sumber daya manusia berupa karyawan yang kompeten untuk dapat menghasilkan kinerja yang baik. Meningkatkanya kinerja karyawan dapat dilakukan dengan pemberian kompensasi baik finansial maupun non finansial. Penilitian ini bertujuan untuk mengetahui apakah kompensasi finansial dan non finansial berpengaruh terhadap kinerja karyawan dengan motivasi kerja sebagai variabel intervening. Populasi dari penelitian ini adalah seluruh karyawan BPR di Kota Payakumbuh. Penelitian ini dilakukan pada tahun 2021 dengan teknik pengumpulan data menggunakan kuesioner. Pengolahan data penelitian menggunakan metode analisis Structural Equation Modelling (SEM) dan analisis jalur dengan bantuan software Stata 16. Sampel penelitian sebanyak 37 responden dari total 58 karyawan BPR di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa hanya kompensasi non finansial yang secara langsung mempengaruhi kinerja karyawan. Sementara itu, kompensasi finansial tidak berpengaruh terhadap kinerja karyawan. Hasil penelitian juga menunjukkan bahwa variabel motivasi kerja tidak berpengaruh terhadap kinerja karyawan. Kompensasi finansial dan non finansial jika dimediasi oleh variabel motivasi tidak berpengaruh terhadap kinerja karyawan BPR di Kota Payakumbuh.
Pengaruh Herding Factor dan Overconfidence terhadap Kualitas Pengambilan Keputusan Investasi Saham pada Generasi Z (Studi pada Mahasiswa Jurusan Akuntansi Program Studi D-IV Akuntansi Politeknik Negeri Padang) Rijalul Fikri; Rini Frima; Eka Rosalina
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.939 KB) | DOI: 10.30630/jabei.v1i2.28

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh herding factor dan overconfidence terhadap penggunaan informasi teknikal dan fundamental dalam pengambilan keputusan pada generasi Z. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara mewawancarai responden sesuai dengan item pertanyaan kuesioner. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Metode pengumpulan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Teknik analisis yang digunakan adalah analisis SEM menggunakan software STATA SE 16. Hasil penelitian menunjukkan bahwa herding factor berpengaruh terhadap kualitas pengambilan keputusan pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,74. Hal ini berarti semakin tinggi tingkat herding factor maka akan semakin baik kualitas pengambilan keputusan investasi pada generasi Z. Overconfidence berpengaruh terhadap kualitas pengambilan keputusan investasi pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,26. Hal ini berarti bahwa semakin tinggi tingkat overconfidence yang dimiliki oleh investor maka semakin baik kualitas pengambilan keputusan oleh investor generasi Z.
Pengaruh Lingkungan Keluarga dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Menjadi Akuntan Publik Zolanda Pertama Agustin; Eka Rosalina; Rini Frima
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.v2i2.151

Abstract

This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.
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 Kualitas Laporan Keuangan, Ukuran Perusahaan, dan Debt Maturity Terhadap Efisiensi Investasi Puti Zeina Hanifah Hasan; Rini Frima; Eka Rosalina; Reni Endang Sulastri
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.290

Abstract

This study aims to examine the effect of financial statement quality, company size and debt maturity on investment efficiency. This study tested multiple linear regression models, using spss tools. The population in the study were consumer non-cyclicals companies listed on the IDX 2019-2021 as many as 72 companies selected by purposive sampling so that the total sample was 142 data. The data used in this study are the company's financial statements on the IDX. Investment efficiency uses salesgrowth measurement, financial reporting quality uses accrual quality measurement, company size uses natural logarithm of total assets measurement, and debt maturity uses short-term debt ratio measurement. The results of this study prove that financial reporting quality affects investment efficiency, but company size and debt maturity do not affect investment efficiency.
Pengaruh Agresivitas Pajak, Risk Minimization, dan Kepemilikan Saham Publik terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Maya Anisa Risda; Rini Frima; Syafira Ramadhea Jr
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2715

Abstract

This study aims to determine the effect of tax aggressiveness, risk minimization, and public share ownership on CSR (Corporate Social Responsibility) disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This quantitative study uses secondary data from annual reports and sustainability reports, using a purposive sampling technique to obtain 92 observations from 23 companies. Data analysis was performed using multiple linear regression. The results of this study reveal that simultaneously there is a significant influence between the variables of tax aggressiveness, risk minimization, and public share ownership on CSR disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. However, partially only the risk minimization variable is proven to have a positive and significant influence on CSR disclosure.
PENGARUH DIVIDEND POLICIES TERHADAP STOCK PRICE VOLATILITY (STUDI EMPIRIS PADA PERUSAHAAN INDEKS HIGH DIVIDEND 20 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024) Suci Indah Sari; Rini Frima; Lisa Amelia Herman
MANAJEMEN DEWANTARA Vol 9 No 1 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i2.20897

Abstract

This study aims to analyze the effect of dividend policies on stock price volatility, with asset growth, leverage, and size as control variables. The population in this study consists of all companies listed in the High Dividend 20 Index for the period 2020 to 2024. The sampling technique used in this study is purposive sampling. The results show that the dividend payout ratio and dividend yield have no effect on stock price volatility, while the control variables asset growth, leverage, and size have a negative and significant effect on stock price volatility. Simultaneously, the dividend payout ratio, dividend yield, asset growth, leverage, and size influence stock price volatility
Co-Authors Afifa Aliyya Eka Rosalina Fitra Oliyan Lara Monika Maya Anisa Risda Puti Zeina Hanifah Hasan Randy Heriyanto Reni Endang Sulastri Rijalul Fikri Suci Indah Sari Syafira Ramadhea Jr Ulfah Arima Rm Wiwik Andriani Yolla Maysanti Zolanda Pertama Agustin