Claim Missing Document
Check
Articles

Found 11 Documents
Search

Meraih Kesuksesan Keuangan: Meneliti Ukuran Perusahaan, Struktur Modal, dan Kebijakan Utang pada Perusahaan Manufaktur Mulyadi, Olandari; Suryadi, Dodi; Permata Sari, Putri Intan; Puspita Sari, Yosi
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 2 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i2.3024

Abstract

This article analyzes the influence of Company Size and Capital Structure on Financial Performance with Debt Policy as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. This research focuses on the financial performance of 330 manufacturing companies selected using the purposive sampling method. The analysis was carried out using SPSS 25. The results of the research show that Company Size and Capital Structure have a partial effect on Debt Policy, and Company Size and Capital Structure also have a partial effect on Financial Performance. However, Debt Policy does not have a significant effect on Financial Performance. In addition, mediation of Debt Policy on the influence of Company Size on Financial Performance does not occur, while mediation of Debt Policy on the influence of Capital Structure on Financial Performance can occur
Optimalisasi Kinerja Karyawan dengan Pendekatan Berbasis Karakter pada Media Info Sumbar Padang Irdam, Irdam; Suryadi, Dodi
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 2 (2024)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i2.36882

Abstract

Dalam mencapai misi dan tujuan organisasi, pencapaian kinerja tinggi tidak dapat dicapai tanpa dukungan dari SDM yang unggul. Kualitas SDM menjadi kunci untuk mencapai tujuan perusahaan, dan salah satu indikatornya adalah melalui evaluasi kinerja karyawan.Ada banyak cara untuk meningkatkan kinerja karyawan, salah satunya adalah peningkatan kinerja dengan berbasis karakter. Karakter merupakan sifat kejiwaan, akhlak atau budi pekerti yang menjadi ciri khas seseorang atau sekelompok orang. Setiap perusahaan membutuhkan adanya penerapan karakter yang maksimal, salah satu contohnya yaitu dari Media Info Sumbar. Media info sumbar merupakan perusahaan yang bergerak dibidang penyalur informasi secara digital. Penyampaian informasi yang dilakukan oleh Media Info Sumbar hampir melalui semua media sosial yang ada. Seperti penggunaan instagram, facebook, twitter (X), web dan lainnya. Ada respon yang baik maupun respon yang buruk. Untuk itu, perlunya ada kesabaran dalam menghadapi dari segala respon yang ada. Dengan adanya penyuluhan untuk kinerja berbasis karakter, terdapatnya harapan mampu memberikan nilai-nilai religius seperti berlaku sabar, jujur, bertanggung jawab dan lainnya, sehingga setiap pekerjaan yang dilakukan dapat diselesaikan dengan baik.
Peran Perilaku Keuangan Dalam Memediasi Pengaruh Literasi Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Ilyas, Andre; Nuryati, Arnita; Suryadi, Dodi; Yeni, Fitri
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16657

Abstract

This research aims to see whether financial literacy and income affect investment decisions with financial behavior as an intervening variable. The population in this study were 53 SMEs in the services sector in Kec. Padang Barat, Kota Padang. The sampling technique in this research was Nonprobability Sampling using Total Sampling with a total of 53 SMEs Services that are Actively Investing in Kec. Padang Barat, Kota Padang. Analysis of processing data used in SPSS 23. The results of this study are financial literacy has a negative and not significant effect on financial behavior, income has a positive effect on financial behavior, financial literacy has a negative effect on investment decisions, income and financial behavior have a positive effect on investment decisions. Furthermore, financial literacy and income has a negative effect on investment decisions through financial behavior.
Influence of Liquidity, Dividend Policy and Profitability on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Suryadi, Dodi; Mulyadi, Olandari
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.957 KB) | DOI: 10.37034/infeb.v5i1.231

Abstract

This study aims to determine the effect of liquidity, dividend policy and profitability on company value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population used in this study was Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period while the sample of this study was 65 companies in manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique in this study used purposive sampling technique with the aim of obtaining a representative sample according to predetermined criteria. The amount of data used by each company is as much as 5 years multiplied by 65 companies, so that 325 financial statements of manufacturing companies are obtained. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple linear regression analysis using IBM SPSS Statistics software version 25. This study obtained the result that Likuditias partially had a positive and significant effect on the value of the company with a significant value of 0.005. The dividend policy partially has a positive and significant effect on the value of the company with a significant value of 0.257. Profitability partially has a positive and significant effect on the value of the company with a significant value of 0.000. Liquidity, dividend policy and profitability together have a positive and significant effect on the value of the company with a significant value of 0.000. The results of the R2 test (coefficient of determination) on the adjusted r-square showed that the percentage of contribution of independent variables to the dependent variables was 0.226 or 22.6%.
Kewajaran Pengalokasian Anggaran Berbasis Analisis Standar Belanja (ASB) pada Pemerintah Kota Padang Sari, Putri Intan Permata; Suryadi, Dodi
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.791

Abstract

This research aims to analyze the fairness of expenditure in Coordination activities and Preparation of Performance Achievement Reports and Overview of SKPD Performance Realization using the Standard Expenditure Analysis (ASB) method in the Padang City Government for Fiscal Year 2022. Of the 43 SKPDs in the Padang City Government, only 19 SKPDs are can continue to be researched. The stages of preparing the ASB are by inputting data and grouping similar data, determining cost drivers, creating a regression equation, determining the average, upper limit and lower limit, and analyzing the reasonableness of the costs of the ASB model that has been prepared. As for the preparation of the ASB model using SPSS with the regression equation obtained is Y = Rp 7,116,556+86,035X, where Based on this equation, there are 5 underfinancing SKPDs, 6 overfinancing SKPDs, and 8 SKPDs that get fair value.
Moral Hazard, Aristotle's Virtue Ethics and Accounting Education in the Preparation of Corporate Financial Reports: Systematic Literature Review. Parwati, Tri Ayu; Wahyudi, Rahmat; Suryadi, Dodi; Viona, Resyelly
UPI YPTK Journal of Business and Economics Vol. 10 No. 1 (2025): Januari 2025
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.v10i1.298

Abstract

The main objective of this study is to explore the relationship between moral hazard, virtue ethics and accounting education in the context of financial statement preparation practices. The literature search process was conducted using seven keyword combinations: Virtue Ethics AND Accounting Education, Virtue Ethics AND Financial Reporting, Moral Hazard AND Accounting Ethics, Accounting Education AND Ethics Integration, Financial Reporting AND Virtue Ethics, Ethical Decision Making AND Accounting Profession, Accounting Education AND Integrity in Financial Reporting. From this search, 1 article was found in Web of Science journals, 2 articles in Elsevier journals, 3 articles in Springer journals, 1 article in Willey-Blackweell journals, 2 articles in Taylor & Francis journals, 1 article in SAGE Publications journals, 4 articles in Emerald journals, 2 articles in ProQuest journals, 1 article in Ebsco journals and 2 articles in MDPI journals. The results of the literature review indicate that moral hazard in the accounting world can be minimized with an approach based on Aristotle's virtue ethics, which encourages accountants to develop personal virtues such as honesty, courage, and wisdom. Accounting education that focuses on these ethical values is expected to create accountants who are not only technically competent, but also have high moral awareness, so that the financial statements produced are more trustworthy and reflect the true financial condition of the company.
PENGARUH KEPRIBADIAN DAN PENGETAHUAN KEUANGAN TERHADAP KEPUTUSAN BERINVESTASI PADA UMKM KOTA PADANG DENGAN PERILAKU KEUANGAN SEBAGAI VARIABEL INTERVENING Sari, Yosi Puspita; Putri, Della Asmaria; Pondrinal, Muhammad; Suryadi, Dodi
Jurnal Manajemen & Bisnis Jayakarta Vol 6 No 02 (2025): Vol. 06 No. 02 Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/jmbjayakarta.v6i02.323

Abstract

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh kepribadian dan pengetahuan keuangan terhadap keputusan berinvestasi pada umkm kota padang dengan perilaku keuangan sebagai variabel intervening. Metode pengumpulan data melalui survei dan mengedarkan kuisioner, dengan sampel 100 responden. Metode analisis yang digunakan structural equation modeling menggunakan smart pls. Hasil penelitian yang didapatkan terdapat pengaruh yang signifikan kepribadian terhadap perilaku keuangan. Terdapat pengaruh yang signifikan pengetahuan keuamgan terhadap perilaku keuangan. Terdapat pengaruh yang signifikan kepribadian terhadap keputusan investasi. Terdapat pengaruh yang signifikan pengetahuan keuangan terhadap keputusan investasi. Terdapat pengaruh yang signifikan perilaku keuangan terhadap keputusan investasi. Perilaku keuangan memediasi pengaruh kepribadian terhadap keputusan investasi. Perilaku keuangan memediasi pengaruh pengetahuan keuangan terhadap keputusan investasi
Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021 Suryadi, Dodi; Mulyadi, Olandari
Jurnal Pajak dan Bisnis Vol 4 No 1 (2023): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i1.87

Abstract

Tujuan dari penelitian untuk mengetahui pengaruh Likuiditas dan Profitabilitas, terhadap Nilai Perusahaan Dengan Kebijakan Deviden sebagai variable intervening. Objek penelitian yang dilakukan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2017 – 2021. Populasi dalam penelitian ini adalah 198 perusahaan manufaktur periode 2017-2021. Metode pengumpulan sampel dengan menggunakan purposive sampling, dengan jumlah sampel sebanyak 65 perusahaan. Metode analisis dari penelitian ini adalah menggunakan analisis jalur  dengan menggunakan alat uji SPSS 25. Hasil penelitian ini menunjukkan bahwa (1) Likuiditas secara parsial tidak berpengaruh terhadap kebijakan dividen dengan nilai signifikan sebesar 0,116. (2) Profitabilitas secara parsial berpengaruh terhadap kebijakan dividen dengan nilai signifikan sebesar 0,000. (3) Likuiditas secara parsial berpengaruh terhadap nilai perusahaan dengan nilai signifikan sebesar 0,007. (4) Profitabilitas secara parsial berpengaruh terhadap nilai perusahaan dengan nilai signifikan sebesar 0,000. (5) Kebijakan dividen secara parsial berpengaruh terhadap nilai perusahaan dengan nilai signifikan sebesar 0,005. (6) Tidak terdapat pengaruh tidak langsung, antara likuiditas terhadap nilai perusahaan melalui kebijakan dividen sebagai variabel intervening (7) Tidak terdapat pengaruh tidak langsung, antara profitabilitas terhadap nilai perusahaan melalui kebijakan dividen sebagai variabel intervening.
PENGARUH LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL INTERVENING mubarak, rafi; Candana, Dori Mittra; Suryadi, Dodi
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.2365

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Lingkungan Kerja, Kepuasan Kerja terhadap Kinerja Karyawan dengan Organizational Citizenship Behavior sebagai variabel intervening pada PT Putri Kencana Yuvitri Pasaman Barat Air Bangis. Penelitian ini terdiri dari dua variabel Independen yaitu Lingkungan Kerja dan Kepuasan Kerja dan satu variabel dependen yaitu Kinerja karyawan serta Organizational Citizenship Behavior sebagai variabel intervening. Metode pengumpulan data melalui survey dan kuesioner yang disebarkan sebanyak 48 responden. Metode analisis yang digunakan adalah Regresi Linier Berganda dan Uji Hipotesis. Pengolahan data dalam penelitian ini menggunakan program SmartPls versi 3.0
The Influence of Internal Control and Characteristics of Management Accounting Information Systems on Managerial Performance: Environmental Uncertainty as Moderating Variable Zahra, Siti; Petra, Berta Agus; Suryadi, Dodi
UPI YPTK Journal of Business and Economics Vol. 10 No. 2 (2025): May 2025
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.v10i2.300

Abstract

This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance. (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance.