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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.
Determinan Kinerja Pegawai di Instansi Pemerintahan Kecamatan Hiliran Gumanti (Dipengaruhi Oleh Gaya Kepemimpinan dan Budaya Organisasi) Yeni, Afni; Sriyanti, Esi; Hamdi, Ihsanul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5814

Abstract

Tidak hanya hasil kerja yang menunjukkan kinerja organisasi, tetapi juga proses kerja dari perencanaan hingga pencapaian hasil. Penelitian ini dilakukan di Kecamatan Hiliran Gumanti Kabupaten Solok. Tujuan diadakan penelitian ini untuk mengetahui seberapa besar Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Pegawai di Kecamatan Hiliran Gumanti Kabupaten Solok. Dalam penelitian ini yang menjadi populasi adalah pegawai Kantor Camat 11 orang, Puskesmas 22 orang dan Kantor Urusan Agama 11 orang dengan jumlah 44 orang. Dengan modus pengambilan sampel memakai model Total sampling. Modus pemungutan informasi yang dipakai adalah dengan pemakaian angket/daftar pernyataan. Hasil studi yang sudah dilaksanakan bisa diketahui bahwasanya gaya kepemimpinan berdampak kepada kinerja pegawai. Selanjutnya secara parsial kinerja pegawai berdampak melalui budaya organisasi. Sementara gaya kepemimpinan beserta budaya organisasi mempengaruhi kinerja pegawai secara berbarengan. Adapun besarnya pengaruh gaya kepemimpn serta budaya organisasi kepada kinerja pegawai sebanyak 28,1%. Dan selebihnya sebesar 71,9% ditentukan melalui variabel yang tak dibahas pada studi ini. Keywords: Kinerja Pegawai; Gaya Kepemimpinan; Budaya Organisasi;
The Impact of Inflation and Government Expenditure on Economic Growth Moderated by Gross Domestic Product Putra, Ramadhani Kirana; Yeni, Afni; Harahap, Rifqah; Hamzah, Ramadhani; Munizu, Musran
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.779

Abstract

This study examines the effect of inflation and government expenditure on economic growth, with gross domestic product (GDP) as a moderating variable. Economic growth reflects the overall performance of a country’s economy and is influenced by macroeconomic conditions and fiscal policy. Inflation represents price stability, while government expenditure reflects policy efforts to stimulate economic activity and support development. A quantitative approach is applied using correlation and regression techniques through path analysis, supported by EViews 12 software. Secondary data in the form of annual observations were obtained from the Central Statistics Agency (BPS) for the period 2018–2025. The analysis focuses on identifying both direct effects and the moderating role of GDP in the relationship between variables. The results show that government expenditure has a positive and significant effect on economic growth, indicating its important role in encouraging economic performance. Inflation does not show a significant effect, suggesting relatively stable price conditions during the observed period. GDP strengthens the relationship between government expenditure and economic growth, while no moderating effect is found in the relationship between inflation and economic growth.
The Influence of Leadership and Work Motivation on Employee Performance at the Urban Village Office of Solok City Husain, Faiz Muhammad; Yeni, Afni; Sriyanti, Esi
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1751

Abstract

This study aims to determine the influence of Leadership and Work Motivation on Employee Performance at the Lurah Office in Solok City. A quantitative method was employed, involving a sample of 106 respondents. The results of the statistical analysis indicate that Leadership partially has no significant effect on Employee Performance, as evidenced by the t-test value (tcount 1,565 < ttable 1,983) with a significance value of 0.121 > 0.05. Conversely, Work Motivation partially has a significant effect on Employee Performance, as demonstrated by the t-test value (tcount 6,561 > ttable 1,983) and a significance value of 0.000 < 0.05. Furthermore, the study concludes that Leadership and Work Motivation simultaneously influence Employee Performance at the Lurah Office in Solok City. This is supported by the F-test results (fcount 55,941 > ftable 3,058) with a significance level of 0.000, which is considerably lower than alpha (0.05). The R-Square value was found to be 0.521, indicating that these variables contribute 52.1% to Employee Performance, while the remaining 47.9% is influenced by other variables not included in this study.
The Influence of Member Participation and Management Competence on Improving the Welfare of Women Farmer Groups in X Koto Singkarak District, Solok Regency Hafidzatul Qurani, Mozia; Yeni, Afni; Nurhayati, Nurhayati
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1752

Abstract

This study aims to identify and analyze the influence of member participation and management competence on improving the welfare of Women Farmers Groups in X Koto Singkarak District, Solok Regency. The background of this research is based on the low level of member participation and the limited competence of group management, as indicated by low attendance at routine group meetings, the failure to fulfill agreed responsibilities, and the lack of structured task distribution. The levels of member participation and management competence are considered not yet optimal; therefore, an empirical study is needed to examine their influence on improving group welfare. This study employed a quantitative research approach through questionnaire distribution. The findings reveal that member participation has a positive and significant effect on welfare improvement. Management competence also has a positive and significant effect on welfare improvement. Simultaneously, member participation and management competence have a positive and significant effect on improving the welfare of Women Farmers Groups in X Koto Singkarak District, Solok Regency.
A Study of the Effects of Competence, Work Discipline, and Loyalty on Employee Performance at the Solok City Agriculture and Food Service Gusti Wardana, Tisa; Yeni, Afni; Nurhayati, Nurhayati
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1753

Abstract

This study aims to determine the influence of competence, loyalty, and work discipline on employee performance at the Solok City Agriculture and Food Service Office. The research employed a quantitative approach with a sample of 110 respondents. The results of the t-test indicate that competence (X1), work discipline (X2), and loyalty (X3) significantly affect employee performance. Statistical analysis shows that competence (X1) has a significant effect on employee performance, with a calculated t-value of 2.257 > t-table 1.982 and a significance value of 0.026 < 0.05. Therefore, employee performance is strongly influenced by competence. Furthermore, work discipline (X2) also has a significant effect on employee performance, with a calculated t-value of 3.502 > t-table 1.982 and a significance value of 0.001 < 0.05. This finding indicates that employee performance is greatly influenced by work discipline. In addition, loyalty (X3) significantly affects employee performance, with a calculated t-value of 2.759 > t-table 1.982 and a significance value of 0.007 < 0.05. Thus, employee performance is also significantly influenced by loyalty. At the Solok City Agriculture and Food Service Office, competence, work discipline, and loyalty collectively have a substantial impact on employee performance. This is supported by the results of the F-test, which show an F-calculated value of 31.956 > F-table 2.690 and a significance value of 0.000, which is lower than α (0.05). The coefficient of determination (R Square) value of 0.475 indicates that competence, work discipline, and loyalty contribute 47.5% to employee performance, while the remaining 52.5% is influenced by other factors not examined in this study.
Edukasi Green Finance untuk Mendukung Praktik Usaha Berkelanjutan pada UMKM Rustaman, Dede; Yakup, Anggita Permata; Affandi, Muhammad Rispan; Putra, Ramadhani Kirana; Yeni, Afni
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Mei 2026 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

Perkembangan isu keberlanjutan global mendorong pelaku usaha, termasuk Usaha Mikro, Kecil, dan Menengah (UMKM), untuk mengadopsi praktik bisnis yang ramah lingkungan dan berkelanjutan. Namun demikian, tingkat literasi pelaku UMKM terhadap konsep green finance masih relatif rendah, sehingga implementasi praktik usaha berkelanjutan belum optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kapasitas UMKM dalam mengimplementasikan prinsip green finance sebagai strategi mendukung keberlanjutan usaha. Metode pelaksanaan kegiatan meliputi tahap sosialisasi, pelatihan interaktif, pendampingan, serta evaluasi melalui pre-test dan post-test. Materi yang diberikan mencakup konsep dasar green finance, pengelolaan keuangan berbasis lingkungan, akses pembiayaan hijau, serta strategi implementasi pada operasional UMKM. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pemahaman peserta, yang ditunjukkan melalui peningkatan skor post-test dibandingkan pre-test. Selain itu, peserta mulai mampu mengidentifikasi peluang penerapan praktik ramah lingkungan dalam kegiatan usaha mereka, seperti efisiensi energi, pengelolaan limbah, dan penggunaan bahan baku berkelanjutan. Dengan demikian, kegiatan ini memberikan kontribusi nyata dalam mendorong transformasi UMKM menuju praktik usaha yang lebih berkelanjutan dan berdaya saing. Ke depan, diperlukan pendampingan berkelanjutan dan kolaborasi multi-stakeholder untuk memperluas implementasi green finance pada sektor UMKM secara lebih sistematis.