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The Effect of Budget Planning, Budget Implementation and Human Resources Competency on Budget Absorption in Bukittinggi City Regional Government Putri, Anne; Herawati, Novi
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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Abstract

This study aims to determine how the influence of budget planning, budget execution and human resource competence on budget absorption in the of Government Bukittinggi City. This research was conducted at the Local Government Organization of the City of Bukittinggi. The research method used is quantitative data analysis. The sample determination technique uses a purposive sampling technique, namely 11 regional apparatus organizations that are sampled, namely regional apparatus organizations whose budget realization at the end of 2020 is less than 91%. The target population of the study were Budget Users (BU), Budget User Authorizations (BUA), Head of Planning and/or Finance Subdivision, Technical Implementation Officers (TIO), and Expenditure Treasurers in each Regional Apparatus Organization, so the total sample was 55 respondents. The method of data collection was done by questionnaire, multiple regression analysis using the Smart PLS program. The results showed that Budget Planning, Budget Execution had a positive and significant effect on Budget Absorption, while Human Resource Competence had a positive but not significant effect on Budget Absorption in the Bukittinggi City Government
Analisis Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Terhadap Return Saham Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Asing Di Indonesia Tahun 2021-2022 Albab, Gani Ulil; Putri, Anne
Jurnal Mirai Management Vol 9, No 2 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i2.7074

Abstract

Penelitian ini membahas bagaimana rasio keuangan mempengaruhi nilai return saham, dan apakah kebijakan dividen dapat dijadikan sebagai variabel intervening dalam hubungan keduanya. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas dalam Laporan Keuangan Perusahaan terhadap Return Saham dengan menggunakan Kebijakan Dividen sebagai Variabel Intervening. Objek yang digunakan dalam penelitian ini adalah perusahaan asing yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022. Teknik analisis data yang digunakan adalah Teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Kebijakan Dividen tidak dapat dijadikan sebagai Variabel Intervening antara hubungan Rasio Likuiditas, Solvabilitas dan Profitabilitas dengan Return Saham. Kata Kunci: Likuiditas, Solvabilitas, Profitabilitas, Kebijakan Dividen, Return Saham
Efek Moderasi Kesadaran dan Usia Wajib Pajak pada Pengaruh Motivasi dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19 (Studi Wajib Pajak Orang Pribadi di KPP Pratama di Pangkal Pinang) Friscayuarisanti, F; Tanno, Aries; Putri, Anne
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.v5i3.662

Abstract

Penelitian ini bertujuan untuk menguji efek moderasi kesadaran dan usia wajib pajak pada pengaruh motivasi dan pengetahuan tentang kepatuhan wajib pajak. Sampel penelitian ini yaitu Wajib Pajak Orang Pribadi yang memiliki usaha di Pangkalpinang. Teknik analisis data menggunakan model SEM (Structural Equation Modeling) dengan bantuan program komputer Warp Partial Least Square (PLS) versi 6.0. Hasil penelitian ini menunjukkan bahwa motivasi wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak dan pengetahuan wajib pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak. Variabel kesadaran wajib pajak sebagai variabel moderasi yang memperlemah pengaruh motivasi kepatuhan wajib pajak dan kesadaran wajib pajak sebagai variabel moderasi juga memperlemah pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak, sedangkan variabel usia memperlemah pengaruh motivasi kepatuhan wajib pajak dan variabel usia. juga melemahkan pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Moderasi usia kelompok tua lebih besar dibandingkan moderasi usia kelompok muda dalam memoderasi pengaruh motivasi wajib pajak terhadap kepatuhan wajib pajak dan moderasi usia kelompok tua lebih besar daripada moderasi kelompok muda dalam memoderasi pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak.
the Review literature: The effect of prices and income on consumer choice and consumption in Islam: substitusi effect and income consumption in Islam AMIN, AL -; Astuti, Tifany Y; Anggreni, Melisa; Khairani, Zelfia; Nasriandani, Elvi; Alfiona, Fifa; Putri, Anne; Asyari, Asyari
Adpebi Science Series 2022: 2nd AICMEST 2022
Publisher : ADPEBI

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Abstract

The change in the quantity demanded caused by a change in price occurs through two effects that are complementary to each other, which are called the substitution effect and the income effect , these effects also affect theory. behavior consumer in islam and based on law Islam on basically different with theory conventional. Difference this concerns score core in lower theory, motive and destination consumption, technique choice and allocation budget consumption. The method used in this study is literature review, with various sources of journal literature in the last five years. Based on the results of the reviewed articles that can explain how changes in relative prices affect consumer choices. And when choosing a product, consumers will consider its price as well as the price of alternative products from the cross-price elasticity of demand. And in Islam, the level of consumption of these goods is usually termed goods that are daruriyat, tahsiniyat, and hajiyat.
The Influence of Digital Payment, Use of Accounting Information and Financial Literacy on MSME Income in Bukittinggi City Fadhilah, Zahra Nur; Putra, M. Shama; Putri, Anne
Adpebi Science Series Vol. 2 No. 1 (2024): 3rd AICMEST 2024
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v2i1.424

Abstract

This research aims to determine the influence of Digital Payment, Use of Accounting Information and Financial Literacy on MSME Income in Bukittinggi City. The type of data in this research is primary data by distributing questionnaires to MSMEs in Bukittinggi City. The sampling technique used purposive sampling, the number of MSME actors sampled was 90 people. The analysis technique uses tests with the help of SmartPLS software version 4. Based on the hypothesis testing that has been described based on the research results, it shows that: (1) Digital Payment has a positive and significant effect on MSME income, (2) The use of Accounting Information has a positive and significant effect on MSME income, (3) Financial Literacy has a positive and significant effect on MSME income.
The Effect of Human Resources Competency, Understanding of Government Accounting Standards, Internal Control Systems, Utilization of Information Technology on The Quality of Financial Statements Government of Bukittinggi City Putri, Anne; Hadayanti, Mardiah; Siregar, Ahmad Zuhri
Adpebi Science Series Vol. 2 No. 1 (2024): 3rd AICMEST 2024
Publisher : ADPEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ass.v2i1.429

Abstract

This study aims to determine the effect of human resource competence, understanding of government accounting standards, internal control systems, utilization of information technology on the quality of financial reports of the Bukittinggi City Government, both partially and simultaneously. This study is a quantitative study with primary data sources in the form of questionnaires. The population of this study were all employees in 28 Regional Government Work Units (SKPD) of the Bukittinggi City Government. Using purposive sampling, with the criteria of employees working in the finance department, who are directly involved in the preparation of financial reports: Head of Finance Sub-Division, Accounting Staff and Treasurer, Total samples obtained were 93 people. Data analysis used multiple linear regression with SPSS software version 20.00. The results of the study showed that simultaneously the variables of human resource competence, understanding of government accounting standards, internal control systems, utilization of information technology had an effect on the quality of financial reports. Partially the variable of human resource competence did not affect the quality of financial reports, while the variables of understanding of government accounting standards, internal control systems, utilization of information technology had an effect on the quality of financial reports.
MENGUNGKAP LABIRIN KEBIASAAN: STUDI KUALITATIF TENTANG BIAS DALAM ADMINISTRASI PAJAK DI INDONESIA Donal, Endri; Putri, Anne
JURSIMA Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i2.913

Abstract

Indonesia's tax system, a complex labyrinth of regulations and procedures, underpins the nation's revenue collection. Yet, beneath the veneer of numerical analysis and audits lies a critical, often overlooked element: human judgment. This study delves into the under-researched area of how human biases and cognitive limitations influence risk assessment and enforcement decisions within Indonesia's Directorate General of Taxation (DJP). Cognitive biases such as confirmation bias and anchoring, coupled with cognitive limitations like bounded rationality, can significantly distort risk assessments and enforcement outcomes in tax administration. These biases not only compromise the integrity of the tax system but also erode taxpayer compliance and public trust. Consequently, Indonesia's tax ratio remains notably lower than its target, with cognitive biases contributing significantly to this shortfall. This research aims to shed light on the intersection of human judgment and tax administration in Indonesia. By examining specific biases prevalent within the DJP, this study seeks to identify practical solutions to mitigate their impact. Through in-depth interviews with tax officials, this research will provide qualitative data to understand the nuanced complexities of decision-making within the system. Ultimately, this study seeks to contribute to a more equitable and effective tax administration system in Indonesia
The Influence of Financial Attitude, Financial Knowledge, and Personal Income on Personal Financial Management Behavior SYARIF, AZMI; Putri, Anne
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.226

Abstract

This research aims to analyze the effect of financial attitude, financial knowledge, and personal income on personal financial management behaviorMethodology/approach – This research uses quantitative methods. Data processing and hypothesis testing using SmartPLS Version 3.2.9. This research was conducted at PT. Bank Tabungan Negara (Persero) Tbk Padang Branch, West Sumatra Province, Indonesia. The sampling technique used is the saturated sampling technique. The sample used is 92 respondents.Findings – It was found that. financial attitude and financial knowledge have a positive and significant effect on personal financial management behavior. Personal income has a positive and insignificant effect on personal financial management behavior.Novelty/value – financial attitude, financial knowledge are important factors that influence personal financial management behavior. While personal income does not affect personal financial management behavior. However, these indicators remain important in improving personal financial management behavior, especially by paying attention to indicators of financial attitude, financial knowledge and personal income.
The Effect of Accountability and Transparency on the Effectiveness of Fund management BOP With Parental Participation As Moderating Variables Nisa, khairi; Putri, Anne
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.228

Abstract

This study aims to determine the effect of accountability, transparency on the effectiveness of the management of operational assistance funds for early childhood management (BOP Paud) in Arrudhah Taluak IV Tribe Islamic Kindergarten with parental participation as a moderating variable. The sample of this research was obtained as many as 110 respondents. PLS SEM analysis method, this research instrument uses google form. The type of research used in this research is quantitative research. Based on the results of the research that has been done, it was found that accountability has a significant effect on the effectiveness of BOP fund management, Transparency has a significant effect on the effectiveness of BOP fund management, Parental participation has a significant effect on the effectiveness of BOP fund management. Parental participation as moderator has a negative and insignificant effect on accountability, transparency and effectiveness of BOP fund management in Islamic Kindergarten Arraudhah Taluak IV Suku
PENGARUH PENDIDIKAN DAN KOMPETENSI TERHADAP PRODUKTIVITAS PEMUDA KOTA PAYAKUMBUH DENGAN JIWA KEWIRAUSAHAAN SEBAGAI VARIABEL MODERASI Apripeli, Yolanda; Putri, Anne
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i1.2688

Abstract

Productivity is an important part that must be considered because it describes the economic growth of a country/region. Increasing productivity will encourage a country or region to become more competitive, with effective and efficient production levels, as well as a productive workforce. This research aims to analyze the influence of education and competence on youth productivity withentrepreneurial spirit as a moderating variable. The population in this study were youth who worked in Payakumbuh City. This research uses quantitative methods with primary data in the form of a questionnaire with a total research sample of 70 respondents taken based on purposive sampling techniques. The data analysis technique used is descriptive analysis and inferential statistical analysis with Structural Equation Modeling (SEM) analysis of various Partial Least Square (PLS) variants. Measurement model or outer model, structural model test or inner model, and hypothesis testing with the help of Smart-PLS 4.0 software as a testing tool. The results of this research show that education and competence have no effect on youth productivity. Meanwhile, entrepreneurial spirit significantly weakens the relationship between education and youth productivity and entrepreneurial spirit significantly strengthens the relationship between competence and youth productivity. Keywords: Education, Competence, Entrepreneurial Spirit, Youth Productivity
Co-Authors Adriani Adnani Albab, Gani Ulil Alfin, Aidil Alfiona, Fifa Ali, Helmi Amelia, Dona AMIN, AL - Ananda Yuliska Rahma Andri Narwan Andria, Yass Anggreni, Melisa Aprileny Aprileny Apripeli, Yolanda Aries Tanno Astuti, Tifany Y Astuti, Tifany Yeldi Asyari, Asyari Asyrafil Mustaqmah, Sri Aulia Alfacrisy avis, mairinal Defriko Gusma Putra delfi, Delfi Hurnis hurnis Desanty, Rini Dian Rahmawaty Dirgantara, Arie Surya Dona Amelia Dona Ikranova Donal, Endri Dwina Indriani, Jennisa een, Eka Hendrayani hendrayani Efendi, Andra Eka Risma Putri Emi Handriana F Friscayuarisanti Fadhilah, Zahra Nur Fahlevi, Mochammad Fauzi Fauzi Fitria Fitria Astari Fitria Fitria Fitria, Dian Friscayuarisanti, F Gelvi, Gelvi Hadayanti, Mardiah Hakim, Ilham Handana, Bonny hayatunnufus hayatunnufus Heliyani, Heliyani Helma Yuniati Hendrayani, Eka Hendriadi, Rio Herawati, Novi Hesi Eka Puteri Hurnis, Delfi ia, Fitria fitria Iiz Izmuddin Ilham Setiawan Ilham Wahyudi Indriani, Jennisa Dwina Isnanda Kemala, Sri Kevry Ramdany Khairani, Zelfia Kuliman Kuliman, Kuliman Laravia Nendri Layla Hafni Len, Yullina Eliza Liz Izmuddin Mairinal Avis Muslim, Irwan Mustaqimah, Sri Asyrafil Narwan, Andri Nasfi, Nasfi Nasriandani, Elvi nazif, muhammad Ningsih, Andria - Nisa, Khairi Nono Afriyanto Novel, Ismail Nugroho, Rizky Adhitya Nurfitriyenny Nurfitriyenny Putra, M. Shama Rahayu, Rita Rahmawati Rahmawati Rahmawaty, Dian Rany Syafrina Rany Syafrina Renita Astri Rezkina Hayati Rio Hendriadi Roza, Elvia Sabri Saifuddin Saifuddin sandra dewi Sari, Laynita Sari, Rika Novita Sherlly Rahmadani RS Siregar, Ahmad Zuhri SITI MARYAM Siti Maryam Supriyanita, Rina Supryanita, Rina Suryanto, Dasep Syarif, Azmi Tessa Yuliani Tetty Tetty Yandrizon, Yandrizon Yulianda Nofika Sari Yurniwati Yurniwati Zuripal, Zuripal