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Community Empowerment through Financial Literacy and Management to Build Sustainable MSMEs in Solok Regency, West Sumatra Mursalini, Wahyu Indah; Yeni, Afni; Sriyanti, Esi; Arfimasri, Arfimasri; Hassan, Mohamed Ayyub
Jurnal Mamangan Vol 15, No 1 (2026): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v15i1.10293

Abstract

Understanding the basic concepts of financial literacy and management of MSMEs in Solok Regency is still low, resulting in slow economic growth. The purpose of this study to analyze how community empowerment through financial literacy and management can build sustainable MSMEs in Solok Regency. The research method used is a quantitative approach, with MSMEs in the food and beverage sector as the unit of analysis. The data used are primary data, collected using purposive sampling through surveys and questionnaires from 90 respondents using a Likert scale. Data analysis uses statistical analysis with the Multiple Linear Regression method using the SPSS program, whose stages include: validity, reliability, t, f, and determination tests. The results show that the interaction of financial literacy and management complement and strengthen each other in influencing to performance MSMEs the food and beverage sector in Solok Regency. Between the two variables, financial literacy has a significant influence on MSME performance. Financial management practices demonstrate the need for awareness of the importance of good financial management. However, there is still room for improvement, particularly in financial education, the use of technology, and the development of a more formal management system. Theoretically, the concept of innovation and sustainable knowledge in financial management will enable MSMEs to make wise decisions for the sustainability of their businesses. Practically, these findings imply the importance of training and support from the government or relevant institutions. Therefore, this study makes a significant contribution to community empowerment in MSME development, economic growth, and national development. With an increasingly complex economy and the needs of individuals, groups, and governments, it is crucial for MSME performance to be managed and adapted to developments in science and technology.
Factors Affecting Company Value in Manufacturing Companies in the Agricultural Subsector Listed on the Indonesian Stock Exchange Mursalini, Wahyu Indah; Yeni, Afni; Iswara, Nada
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.110

Abstract

This investigation aims to unravel the antecedents that shape Firm Value within Manufacturing Corporations in the Plantation Sub-sector listed on the Indonesia Stock Exchange. The study encompassed 15 entities selected through purposive sampling over the period from 2019 to 2023. By employing multiple linear regression, it was inferred that the Current Ratio and Debt to Equity Ratio exhibit a discernible influence on Firm Value, as articulated in the regression equation: Y = 0.341 + 0.186X1 + 0.369X2 + e. The results of the t-test indicated that the Current Ratio (X1) does not have a significant effect on Firm Value, with a t-value of 1.365 < t-table 1.993 and a significance value of 0.179 > 0.05. Therefore, the first hypothesis is rejected. Conversely, the Debt to Equity Ratio (X2) has a significant effect on Firm Value, with a t-value of 3.339 > t-table 1.993 and a significance value of 0.002 < 0.05. Thus, the second hypothesis is accepted. Furthermore, the F-test results showed that both the Current Ratio and Debt to Equity Ratio simultaneously have a significant effect on Firm Value, with a F-value of 6.448 > F-table 3.124 and a significance value of 0.003 < 0.05. Therefore, the third hypothesis is accepted. The coefficient of determination test produced an R-squared value of 0.223. This means that the independent variables, Current Ratio and Debt to Equity Ratio, explain 22.3% of the variation in Firm Value, while the remaining 77.7% is explained by other factors outside this research model.
The Impact of Motivation and Work Environment in Improving the Performance of Government Employees of the Hiliran Gumanti Sub-District, Solok Regency Revanda, Rivo; Yeni, Afni; Mursalini, Wahyu Indah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.112

Abstract

The role of employee performance in organizational effectiveness is of particular importance in the public sector, where success in service delivery is critically based on human resources. Yet, many of the government institutions struggle in ensuring peak performance by their employees due to low motivation and lesser conducive workplaces environment. They can create obstacles to productivity, slow down the processes, and eventually affect the quality of public services. This study was carried out in Hiliran Gumanti District within Solok Regency to examine how motivation and workplace conditions affect the job performance of government workers. The researchers used a quantitative approach and conducted surveys using questionnaires to assess the relationships. The findings revealed that the motivation factor positively and significantly influences job performance, and therefore the alternative hypothesis is accepted. Similarly, work environment also significantly influenced employee performance, therefore, alternative hypothesis was also accepted. Moreover, results of joint analysis found that motivation and work environment together have significant effect on employee performance, which strengthens conclusion that both motivational and work environment have critical role on increasing the effectiveness of government employees.
The Impact of Company Growth and Company Size on Dividend Policy in Automotive and Component Sub-Sector Companies Listed on the Indonesian Stock Exchange During the Period 2020–2023 Bintang, Fachwadi; Mursalini, Wahyu Indah; Yeni, Afni
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.118

Abstract

This research seeks to examine and evaluate how corporate growth and firm size influence dividend policy among manufacturing companies in the automotive and components subsector from 2020 to 2023. The study employs a quantitative methodology and focuses on 18 manufacturing firms in the automotive and components subsector that are publicly traded on the Indonesia Stock Exchange during the specified timeframe. Through purposive sampling methods, the researchers selected 15 companies from this subsector for analysis. The analytical approach utilized multiple linear regression analysis conducted with SPSS version 19 software. The findings reveal that corporate growth does not significantly impact dividend policy decisions, whereas firm size demonstrates a positive and statistically significant influence on dividend policy. When examining the combined effect of both variables, the results indicate that company growth and firm size together influence dividend policy, though this collective impact lacks statistical significance.
Impact of Job Satisfaction on Employee Performance at Solok Regency Transportation Department Fajri, Farhan Hidayatul; Yeni, Afni; Roza, Seflidiana
International Journal of Social Science and Community Service Vol. 3 No. 4 (2025): October
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i4.91

Abstract

The goal of this research is to examine how leadership, motivation, and job satisfaction impact the performance of employees at the Transportation Department (DISHUB) Office of Solok Regency. The research object consists of DISHUB employees located at Jl. Raya Koto Baru, Solok Regency, West Sumatra. Quantitative research was employed in the study, which involved distributing questionnaires to 92 employees for data collection. Findings from the research indicate that there is no substantial impact of leadership on employee performance, as evidenced by a t-value of 1.294 and a significance level of 0.200. Motivation also does not have a significant effect, with a t-value of -1.873 and significance of 0.065. Conversely, job satisfaction significantly influences employee performance, with a t-value of 2.060 and significance of 0.043. Simultaneously, the three variables influence employee performance with an F-value of 3.230 and significance of 0.027. The impact of leadership, motivation, and job satisfaction accounts for 11.9% of the variation in employee performance, with the remaining percentage being attributed to various other factors. This study provides recommendations to improve employee job satisfaction to enhance performance in the agency.