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All Journal Jurnal Konstitusi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Universitas Batanghari Jambi IJIE (Indonesian Journal of Informatics Education) Jurnal Akuntansi Aktual Eralingua : Jurnal Pendidikan Bahasa Asing dan Sastra EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) PRIVE: Jurnal Riset Akuntansi dan Keuangan Ensiklopedia of Journal Procuratio : Jurnal Ilmiah Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Informatika Ekonomi Bisnis Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Edulab : Majalah Ilmiah Laboratorium Pendidikan SUPERMAT (JURNAL PENDIDIKAN MATEMATIKA) Jurnal Ipteks Terapan : research of applied science and education Jurnal Konstitusi Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Innovation Research and Knowledge Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Ensiklopedia Research and Community Service Review Prosiding Seminar Nasional Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomika Manajemen Dan Bisnis Indonesian Journal of Early Childhood : Jurnal Dunia Anak Usia Dini e-Jurnal Apresiasi Ekonomi Jurnal Informatika Ekonomi Bisnis Gudang Jurnal Multidisiplin Ilmu MOSIRAHA : Jurnal Pengabdian Farmasi Journal of Business Economics and Management Menulis: Jurnal Penelitian Nusantara Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Sari, Rr Putri Intan Permata
Universitas Putra Indonesia YPTK Padang
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RATCHET EFFECT TERHADAP ANGGARAN PEMERINTAH DAERAH: STUDI KASUS PADA PEMERINTAH KOTA PADANG Putri Intan Permata Sari Sari; Dodi Suryadi
Journal of Innovation Research and Knowledge Vol. 5 No. 11 (2026): April 2026
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menganalisis tren realisasi anggaran serta membuktikan secara empiris keberadaan fenomena Ratchet Effect dan Viskositas Fiskal pada APBD Kota Padang periode 2020-2024. Dengan menggunakan pendekatan deskriptif kuantitatif, penelitian ini mengolah data sekunder berupa Laporan Realisasi Anggaran (LRA) audited yang bersumber dari Portal Transparansi BPKAD Kota Padang. Fokus utama analisis dilakukan pada identifikasi asimetri respons belanja terhadap fluktuasi pendapatan daerah sebagai basis pembuktian efek ratchet. Hasil penelitian menunjukkan bahwa Pemerintah Kota Padang terjebak dalam kondisi downward rigidity, di mana belanja daerah tetap meningkat dengan rata-rata pertumbuhan 2,98% meskipun pendapatan sempat mengalami tekanan akibat pandemi. Viskositas fiskal terlihat signifikan pada Belanja Operasi, khususnya Belanja Pegawai dan Bantuan Sosial yang melonjak tajam, sehingga mengakibatkan terjadinya crowding out terhadap Belanja Modal yang justru terkontraksi hingga -6,61%. Temuan ini mengonfirmasi adanya pola penganggaran inkremental yang kaku, sehingga membatasi ruang fiskal untuk pembangunan produktif. Sebagai implikasi, diperlukan evaluasi menyeluruh terhadap komitmen biaya tetap dan pertimbangan penerapan Zero-Based Budgeting secara selektif guna menciptakan postur anggaran yang lebih adaptif, efisien, dan berkelanjutan bagi pembangunan daerah di masa depan
Gamers' Experience on Incidental Language Learning by Playing Defense of the Ancient 2 Hapsari, Astri; Sari, Rr Putri Intan Permata; Rais, Burhanudin
IJIE (Indonesian Journal of Informatics Education) Vol 2, No 2 (2018): IJIE (Indonesian Journal of Informatics Education)
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.135 KB) | DOI: 10.20961/ijie.v2i2.24156

Abstract

As information and communication technology (ICT) plays more important role in recent years, the use of ICT tools and media is more common in learning language. One of ICT media  that is promising for language learning is online games because they facilitate incidental language learning as they inherently form part of reading, listening, speaking, and writing. This case study aims to investigate the opinion of gamers about the use of online game Defense of the Ancient 2 (DoTA 2) to learn language. Data were collected through field observation, semi-structured interview, and documentation. Two participants were interviewed.  The findings of this research is that DoTA 2 supports incidental English language learning because it is easy to use and understand the langauge in the game platform;  the content encourages gamers to use English so that gamers learn new vocabularies and practice their English reading skill while playing; the social interaction through chat room and voice chat in planning strategies encorage gamers to communicate in English; the enjoyment from the motivation to win the game makes gamers practice English in team strategy discussion. However, DoTA 2 only focuses on the action of strategies to win the game rather than intended interaction to learn language.
The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari Dodi Suryadi; Putri Intan Permata Sari
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 2 (June 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i2.1404

Abstract

This study aims to analyze the health level of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) at Bank Nagari during the 2020–2024 period. The RGEC method is a risk-based bank rating approach that evaluates bank performance through four main aspects: risk profile, corporate governance, profitability, and capital adequacy. This research employs a descriptive quantitative approach using secondary data obtained from the annual financial reports of Bank Nagari and official publications from the Financial Services Authority. The analysis is conducted by calculating financial ratios representing each RGEC component, including Non-Performing Loan and Loan to Deposit Ratio for Risk Profile, self-assessment for Good Corporate Governance, Return on Assets, Return on Equity, Net Interest Margin, and Operating Expenses to Operating Income for Earnings, as well as Capital Adequacy Ratio for Capital. The results indicate that overall, Bank Nagari’s health level is categorized as healthy to very healthy throughout the observation period. The Risk Profile shows significant improvement in NPL, which falls into the very healthy category, although LDR remains in the fairly healthy category. The GCG aspect demonstrates consistent performance in the healthy category. In terms of Earnings, most indicators are classified as very healthy, despite ROE requiring further improvement. Meanwhile, the Capital aspect shows a very strong condition, with CAR consistently in the very healthy category. In conclusion, Bank Nagari exhibits stable and strong performance; however, improvements are still needed in liquidity management, corporate governance, and capital utilization efficiency to achieve an optimal overall health level.
PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK‑EMKM) PADA UMKM TOKO PURO YAMA KONVEKSI PADANG DAN DAMPAKNYA TERHADAP KEPUTUSAN PEMILIK USAHA Putri Intan Permata Sari; Nelly Prima Putri
Ensiklopedia Research and Community Service Review Vol 5, No 2 (2026): Vol. 5 No. 2 Februari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v6i1.3714

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini adalah salah satu bentuk Tridharma Perguruan Tinggi. Diperlukan program nyata dan mandiri melalui pemberdayaan masyarakat untuk meningkatkan perekonomian masyarakat, salah satunya melalui “Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK‑EMKM) Pada UMKM Toko Puro Yama Konveksi Padang dan Dampaknya Terhadap Keputusan Pemilik Usaha”. PKM ini bersifat sosialisasi, pendampingan, dan edukasi pada salah satu konveksi yang ada di Kota Padang Sumatera Barat. Sosialisasi dan pendampingan dilakukan dengan memberikan wawasan serta peningkatan skill dalam pencatatan laporan keuangan sehingga pemilik usaha dapat mengembangkan usahanya di kemudian hari. Beberapa upaya yang akan dilakukan yaitu memberikan wawasan terkait laporan keuangan SAK-EMKM agar pemilik usaha dapat melakukan pencatatan laporan keuangan dengan baik sehingga untuk kedepannya dapat mengambil suatu keputusan dan meningkatkan produktivitas usahanya. Kata kunci: Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM)
The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari Dodi Suryadi; Putri Intan Permata Sari
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 2 (June 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i2.1404

Abstract

This study aims to analyze the health level of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) at Bank Nagari during the 2020–2024 period. The RGEC method is a risk-based bank rating approach that evaluates bank performance through four main aspects: risk profile, corporate governance, profitability, and capital adequacy. This research employs a descriptive quantitative approach using secondary data obtained from the annual financial reports of Bank Nagari and official publications from the Financial Services Authority. The analysis is conducted by calculating financial ratios representing each RGEC component, including Non-Performing Loan and Loan to Deposit Ratio for Risk Profile, self-assessment for Good Corporate Governance, Return on Assets, Return on Equity, Net Interest Margin, and Operating Expenses to Operating Income for Earnings, as well as Capital Adequacy Ratio for Capital. The results indicate that overall, Bank Nagari’s health level is categorized as healthy to very healthy throughout the observation period. The Risk Profile shows significant improvement in NPL, which falls into the very healthy category, although LDR remains in the fairly healthy category. The GCG aspect demonstrates consistent performance in the healthy category. In terms of Earnings, most indicators are classified as very healthy, despite ROE requiring further improvement. Meanwhile, the Capital aspect shows a very strong condition, with CAR consistently in the very healthy category. In conclusion, Bank Nagari exhibits stable and strong performance; however, improvements are still needed in liquidity management, corporate governance, and capital utilization efficiency to achieve an optimal overall health level.
Pengaruh Debt To Equity Ratio Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Awam Mukhatam Riziq; Elfiswandi .; Putri Intan Permata Sari
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4466

Abstract

Firm value is an important indicator in assessing a company's performance and success, as reflected in its stock price. In the non-cyclical consumer sector, firm value tends to fluctuate, influenced by various factors, including the debt-to-equity ratio and managerial ownership. Furthermore, firm size is also thought to strengthen or weaken this relationship. This study aims to analyze the effect of the debt-to-equity ratio and managerial ownership on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sampling technique used purposive sampling, resulting in 30 companies with a total of 150 observations after data processing and outlier handling. Data collection techniques used documentation from the official Indonesia Stock Exchange website and secondary data sources using panel data regression analysis methods. The results show that the debt-to-equity ratio has a significant effect on firm value, while managerial ownership has no significant effect on firm value. Testing of moderating variables shows that firm size can strengthen the effect of the debt-to-equity ratio on firm value, but weakens the effect of managerial ownership on firm value. The conclusion of this study indicates that the debt-to-equity ratio is a significant factor in increasing company value, while managerial ownership has not made a significant contribution. Company size acts as a moderating variable, and therefore should be taken into consideration by investors and management when making decisions.
PENGARUH PEMAHAMAN PAJAK, PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO PERPAJAKAN SEBAGAI VARIABEL MODERASI Nurul Amanda Putri Ansari; Putri Intan Permata Sari; Nelly Prima Putri
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 2 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3695

Abstract

The purpose of this study was to determine the effect of tax understanding, tax services, and tax sanctions on taxpayer compliance with tax risk preferences as a moderating variable. This study uses objects on taxpayers registered at the tax service office (KPP) Pratama Solok. The sample in the study consisted of 100 individual taxpayer respondents at KPP Pratama Solok who were determined using the Slovin formula. Data analysis using descriptive statistical tests and multiple linear regression tests with the help of SPPS 26 tools.This study proves that tax understanding, tax services and tax sanctions have a significant positive effect on taxpayer compliance, and tax risk preferences are able to moderate tax understanding, tax services, and tax sanctions on taxpayer compliance.
Pengaruh Environmental, Social, Dan Governance (ESG) Dan Leverage Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Consumer Non Cyclicals Fajriani Rahma Fitri; Berta Agus Petra; Putri Intan Permata Sari; Rindy Citra Dewi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.393

Abstract

This research aims to determine the effect of environmental, social, and governance (ESG) and leverage on financial performance with firm size as a moderating variable in the consumer non-cyclical sectors listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative research method with a population of 33 companies out of 129 companies for the 2019-2023 period. The sampling method uses purposive sampling with criteria that have been determined by the researcher. This study uses secondary data. The data analysis method uses panel data regression analysis using Eviews 12 software.The results of the study show that environmental, social, and governance (ESG) and leverage have no effect on financial performance. Firm size as a moderating variable is unable to moderate environmental, social, and governance (ESG) on financial performance. However, firm size is able to moderate leverage on financial performance.
Kinerja Keuangan Melalui Nilai Perusahaan Sebagai Variabel Moderasi: Environmental, Social, dan Governance (ESG) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Amelia Rizanti; Vivi Nila Sari; Putri Intan Permata Sari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.394

Abstract

This research aims to determine the influence of environment, social and governance on financial performance with company value as a moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The sampling technique used was purposive sampling and 17 companies were obtained as observations totaling 85 times. The analysis method used is moderated regression. Based on the simultaneous test results, the environment, social and governance do not have a significant effect on financial performance, whereas with the moderating variable, the results of the simultaneous test show that the environmental, social and governance have a significant effect on financial performance with company value as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Suku Bunga Dan Risiko Kredit Terhadap Profitabilitas Melalui Efisiensi Operasional Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Amirah Fauziah; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of interest rates and credit risk on profitability with operational efficiency as an intervening variable in banking companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Profitability is measured using Return on Assets (ROA), credit risk is proxied by Non-Performing Loans (NPL), and operational efficiency is measured using the BOPO ratio. This research uses secondary data derived from published annual bank financial statements. The analytical methods applied are multiple linear regression and path analysis using SPSS 23 to test both direct and indirect relationships among variables. The results indicate that operational efficiency has a significant effect on profitability. Interest rates and credit risk influence operational efficiency, but they do not show a significant indirect effect on profitability through the intervening variable. These findings suggest that banks’ ability to control operational costs plays a more dominant role in improving profitability compared to the indirect effects of interest rates and credit risk. This study is expected to provide practical insights for banking management in improving financial performance through stronger operational efficiency strategies.
Co-Authors Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Astri Hapsari Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dodi Suryadi Ebi Abady Putri Elfiswandi . Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fristiohady, Adryan Fuadi, Yasfian Alfi Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Mardho Tillahi Assalam Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Nelly Prima Putri Nelvia Nelvia Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhusni Nurul Amanda Putri Ansari Olandari Mulyadi Putra, Ramdani Bayu Putri Hanifah Putri, Ebi Abady Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Tri Ayu Parwati Umi Zahro Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna