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Pengaruh Biaya Overhead Pabrik dan Biaya Tenaga Kerja Langsung terhadap Hasil Penjualan Pada Usaha Loyang Pak May Padang Oktaviani, Nichy; Mardianto, Dedi; Handayani, Deby
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study aims to determine the effect of factory overhead costs and direct labor costs on sales results in Pak May Padang's baking pan business. Taking this title is based on the phenomenon that many business actors do not understand the calculation of production reports so that sales results are not clear, as we can see for ourselves business actors often neglect recording financial reports, the need to know sales results so that they can determine the number of products to be produced and sold in more detail. This study uses a type of quantitative research. The data taken is in the form of secondary data by conducting direct interviews with business owners, by preparing question materials and looking at records of factory overhead costs and direct labor costs during the period 2018 to 2022. This study conducted a classic assumption test, hypothesis testing using SPSS version 21. With the results of the study stating Seeing the results of the tests that have been carried out proves that partially Factory Overhead Costs have a significant effect on Sales Results, direct labor costs have no significant effect on sales results and simultaneously both variables have a significant effect on Sales Results, and can also be seen Adjusted R Square of 0.501 or 50.1% This means that 50.1% of the Sales Results variable is influenced by Factory Overhead Costs and Direct Labor Costs, the remaining 49.9% is influenced by other variables outside of this research variable.

Analisis Regresi dan Korelasi Antara Kualitas Produk terhadap Keputusan Pembelian Produk Smartphone Oppo di Kota Pariaman Mardianto, Dedi; Handayani, Deby; Zaki
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.v5i3.613

This study is entitled regression analysis and correlation between product quality and purchasing decisions for Oppo smartphone products in Kota Pariaman. Statistical science can be used in estimating consumer purchasing decisions involving product quality. The number of respondents amounted to 16 data taken by the proposive sampling method. The method used is Simple Linear Regression. The result of the equation is Y ̂=184.41-0.6X. The degree of relationship or Pearson correlation between variables X and Y is 77.7% which is categorized as having a high relationship. While the results of the F test obtained F count of 47.85 and F table of 4.6, because the results of F count were greater than F tables, which meant that the product quality variable had an effect on the purchasing decision variable.

Pengaruh Kemiskinan dan Prevalensi Stunting terhadap Indeks Pembangunan Manusia di Sumatera Barat Oktaviani, Nichy; Handayani, Deby; Wati, Henny; Zaki
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.928

This research aims to determine the influence of poverty and the prevalence of stunting on the human development index in West Sumatra. This research is motivated by the large number of cases of poverty in West Sumatra, especially remote areas such as the Mentawai Islands Regency, which has resulted in the prevalence of stunting increasing and affecting the Human Development Index in West Sumatra. This research uses a quantitative type of research using secondary data. This research carries out classical assumption tests, hypothesis testing using SPSS. Looking at the results of the tests that have been carried out, it proves that poverty has no significant effect on the Human Development Index (HDI) with a significant value of 0.651 > 0.05, while the stunting prevalence variable has a significant effect on the Human Development Index (HDI) with a significant value of 0.003 < 0.05 , The results of poverty testing and stunting prevalence simultaneously have a significant effect on the Human Development Index (HDI) with a significant value of 0.001 < 0.05. This shows that poverty and stunting prevalence can predict information regarding the Human Development Index (HDI) 0.511 or 51.1%, while the remaining 0.489 or 48.9% is influenced by other factors not included in this research.

Pengaruh Kemiskinan dan Prevalensi Stunting terhadap Indeks Pembangunan Manusia di Sumatera Barat Oktaviani, Nichy; Handayani, Deby; Wati, Henny; Zaki
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.928

This research aims to determine the influence of poverty and the prevalence of stunting on the human development index in West Sumatra. This research is motivated by the large number of cases of poverty in West Sumatra, especially remote areas such as the Mentawai Islands Regency, which has resulted in the prevalence of stunting increasing and affecting the Human Development Index in West Sumatra. This research uses a quantitative type of research using secondary data. This research carries out classical assumption tests, hypothesis testing using SPSS. Looking at the results of the tests that have been carried out, it proves that poverty has no significant effect on the Human Development Index (HDI) with a significant value of 0.651 > 0.05, while the stunting prevalence variable has a significant effect on the Human Development Index (HDI) with a significant value of 0.003 < 0.05 , The results of poverty testing and stunting prevalence simultaneously have a significant effect on the Human Development Index (HDI) with a significant value of 0.001 < 0.05. This shows that poverty and stunting prevalence can predict information regarding the Human Development Index (HDI) 0.511 or 51.1%, while the remaining 0.489 or 48.9% is influenced by other factors not included in this research.

Pengaruh Disiplin Kerja dan Pengalaman Kerja Terhadap Produktivitas Kerja Karyawan PT. Mandala Multifinace Pariaman Handayani, Deby; Oktaviani, Nichy; Imar Pratama, Marshal
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 4 No 2 (2024): 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.v4i2.885

Penelitian ini dilakukan untuk mengetahui pengaruh displin kerja dan pengalaman kerja terhadap produktivitas kerja karyawan. Tujuan dari penelitian ini adalah untuk menguji secara parsial dan secara simultan pengaruh disiplin kerja dan pengalaman kerja terhadap produktivitas kerja karyawan PT. Mandala Multifinance Pariaman. Populasi dalam penelitian ini adalah karyawan PT. Mandala Multifinance Pariaman sebanyak 134 orang. Sampel diambil sebanyak 57 orang. Variabel independen adalah disiplin kerja (X1), pengalaman kerja (X2) dan variabel dependen adalah produktivitas kerja (Y). Data dikumpulkan dengan menggunakan kuesioner dan studi keputakaan. Pengujian hipotesis menggunakan analisis deskriptif, uji regresi linear berganda, uji determinasi, uji tdan uji F. Pengolahan data menggunakan program SPSS versi 20. Hasil penelitian menunjukkan uji regresi berganda didapatkan persamaan Y = 22,578 + 0,535X1 + 0,401X2. Secara parsial disiplin kerja dan pengalaman kerja memiliki nilai signifikansi sebesar 0,001 dan 0,045 yang artinya nilai signifikansi < 0,05. Yang bearti bahwa secara simultan atau bersama-sama disiplin kerja dan pengalaman kerja berpengaruh terhadap produktivitas kerja dengan signifikansi 0,001 < 0,05. Besar kontribusi disiplin kerja dan pengalaman kerja dapat dilihat dari nilai 0,219 atau setara dengan 21,9%. Hal ini berarti 21,9% produktivitas kerja dipengaruhi oleh disiplin kerja dan pengalaman kerja, sedangkan sisanya yaitu 78,1% produktivitas kerja dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini.

Pentingnya Optimalisasi Strategi Marketing UMKM Dapoer Rendang Riery Melalui Platform Digital Di Kota Payakumbuh Henny Wati; Patria Nagara; Agus Nurofik; Deby Handayani; Sudirman, Sudirman; Syukrial, Syukrial
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 3 No 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

This community service activity, focusing on the importance of optimizing the marketing strategy of Dapoer Rendang Riery, an MSME, through digital platforms in Payakumbuh City, aims to foster participants' enthusiasm for using digital platforms to increase sales and ultimately generate greater profits. Currently, many MSMEs are unfamiliar with digital platforms. Therefore, this activity aims to improve their marketing system, enabling them to gain wider recognition and international reach.

PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP EMPLOYEE ENGAGEMENT PADA GEN Z Handayani, Deby
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 5 No 1 (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.v5i1.1262

Dunia kerja umumnya didominasi oleh generasi Z yang memiliki karakteristik unik. Tetapi disisi lain gen Z memiliki tingkat engage yang kurang dibanding generasi lainnya. Penelitian ini bertujuan untuk melihat pengaruh perceived organizational support terhadap employee engagement karyawan. Data dari penelitian ini dikumpulkan dengan menyebarkan kuesioner kepada 330 orang gen Z. hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan variabel perceived organizational support terhadap employee engagement

STRATEGI PEMBELAJARAN TIPE ROTATING QUARTET EXCHANGE: SUATU UPAYA PENINGKATAN HASIL BELAJAR MATEMATIKA SISWA Syahrial; Deby Handayani; Dedi Mardianto
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.v3i1.10

Penelitian ini didasari atas rendahnya hasil belajar siswa. Faktor yang mempengaruhinya adalahpembelajaran masih didominasi oleh Guru, dan siswa kurang diberi kesempatan melakukansesuatu selain mencatat, mendengar serta menyatakan informasi dengan kalimat mereka sendiri.Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh strategipembelajaran aktif tipe rotating quartet exchange terhadap hasil belajar matematika siswa padaranah kognitif. Jenis penelitian ini yaitu pra eksperimen dan rancangan penelitian yangdigunakan adalah randomized control group only design.Berdasarkan tes akhir hasil belajar diperoleh rata-rata hasil belajar matematika pada kelaseksperimen 83,68 dan rata-rata hasil belajar matematika kelas kontrol 72,13. Hasil analisa uji- t diperolehthitung = 3,58 dan ttabel = 1,67 pada taraf nyata 0,05. Disimpulkan thitung > ttabel menerima hipotesis alternatif(H1) yaitu hasil belajar matematika siswa kelas eksperimen lebih baik dibandingkan kelas kontrol, artinyapembelajaran aktif tipe rotating quartet exchange berpengaruh terhadap hasil belajar siswa.

THE INFLUENCE OF TAXATION ATTITUDE, AWARENESS AND KNOWLEDGE ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN CUBADAK VILLAGE MENTAWAI PARIAMAN TIMUR DISTRICT KOTA PARIAMAN Primadyan, Maretha; Septiawati , Rika; Handayani, Deby
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i2.237

This study aims to examine the influence of taxpayer attitudes, taxpayer awareness, and taxation knowledge on taxpayer compliance in paying rural and urban land and building tax (PBB-P2). Researchers used quantitative descriptive methods with multiple regression analysis. The population in this study was taxpayers of Cubadak Mentawai Village, Pariaman City and obtained 84 data samples. The data obtained came from questionnaires. Researchers conduct classical assumption tests and hypothesis tests. The results of this study revealed that partially taxpayer attitudes did not significantly affect taxpayer compliance, taxpayer awareness had a significant effect on taxpayer compliance, while taxation knowledge had a significant effect on taxpayer compliance. However, based on the test results simultaneously reveal that taxpayer attitudes, taxpayer awareness, and taxation knowledge have a significant effect on taxpayer compliance.

Pengaruh Strategi Bisnis Perusahaan Dan Financial Reporting Irregularities Terhadap Fee Audit Pajriati, Merry; Handayani, Deby; Agusman, Agusman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.241

The purpose of this research is to determine and analyze the influence of company business strategy and financial reporting irregularities on the size of external audit fees in manufacturing companies listed on the IDX in 2022. This research uses a descriptive and quantitative analysis model with multiple regression analysis methods. The variables used in this research are the company's business strategy and financial reporting irregularities as independent variables and the external audit fee variable as the dependent variable. The technique used to determine the sample in this research is a purposive sampling method using 16 samples of manufacturing companies listed on the BEI in 2022. Based on the research results, it shows that the significance value for the business strategy variable (X1) in external audit fees is 0.002 < 0 .05. With these results it can be stated that the company's business strategy has a significant influence on external audit fees. The significance value for the financial reporting irregularities variable (X2) is 0.001 < 0.05. With these results it can be stated that financial reporting irregularities have a significant effect on external audit fees. In the F test, the calculated F value = 14.637 with sig = 0.000 < 0.05. This means that the variables, company business strategy and financial reporting irregularities simultaneously influence external audit fees in manufacturing companies listed on the IDX in 2022. Based on the results of research that has been conducted, the variables of company business strategy and financial reporting irregularities have an adjusted R square value of 0.169 which is explains that the variables of company business strategy and financial reporting irregularities together have a significant effect on external audit fees in manufacturing companies listed on the IDX in 2022 amounting to 16.9% and the remainder is influenced by other factors not included in this research.

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