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INDONESIA
JURNAL PUNDI
ISSN : 26562278     EISSN : 2656227     DOI : -
Core Subject : Economy, Social,
Jurnal Pundi ( E-ISSN: 2656-2278 ) adalah jurnal ilmiah yang bertujuan untuk menyediakan platform bagi para peneliti mapan dan karier awal. Jurnal ini menerima penelitian- makalah berbasis dari bidang Manajemen, Akuntansi, dan Ilmu Ekonomi. Diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Keuangan, Perbankan dan Pembangunan Padang yang dapat digunakan oleh peneliti, dosen, dan mahasiswa di lingkungan kemenristekdikti RI. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun, Maret, Juli dan November. Setiap artikel di- review oleh para ahli sistem blind review ganda dan artikel yang disubmit belum pernah di publish pada jurnal lain. Kontribusi untuk edisi mendatang dipersilahkan. Ruang lingkup Jurnal Pundi mencakup analisis saat ini pada: Ekonomi Manajemen dan Bisnis Akuntansi Keuangan Publik Aplikasi ekonomi.
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Articles 8 Documents
Search results for , issue "Vol 1, No 3 (2017)" : 8 Documents clear
Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel Rizka Hadya; Nova Begawati; Irdha Yusra
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.399 KB) | DOI: 10.31575/jp.v1i3.53

Abstract

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).
Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016 Aminar Sutra Dewi
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.193 KB) | DOI: 10.31575/jp.v1i3.55

Abstract

This study aims to examine the relationship between Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), BOPO, Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) for Return On Asstes (ROA). The number of samples used are 9 commercial banks listed on the Indonesia Stock Exchange period 2012-2016. The method used in this study using multiple regression analysis using Eviews 6. From the results of tests performed show that CAR statistically does not significantly influence tehadap ROA, BOPO significantly influence teh ROA, NPL has significant effect to ROA, different from NIM which has no significant effect on ROA, and LDR has significant effect on ROA. Keywords: CAR, BOPO, NPL, NIM, LDR and ROA
Model Hubungan Karakteristik Perusahaan dan Pengungkapan Informasi Lingkungan Perusahaan Lisa Amelia Herman; Srimadona Saleh
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.992 KB) | DOI: 10.31575/jp.v1i3.58

Abstract

The aims of this study was to determine the effect of company size, profitability and leverage of the corporate Environmental Dislosure (ED). Company size measured by logaritma natural of total asset, profitability measured by return on assets (ROA/ratio of net income to total assets) and leverage measured by debt to equity ratio (DER/ratio of debt to total equity). Corporate environmental disclosure is measured using the environmental indicators from Global Reporting Initiatvive Guidline 4 (GRI G4) with total 34 indicators. This study populations is listed manufacturing companies in Indonesia Stock Exchange in 2013–2015 with total sample of 76 companies. the sampling method was purposive sampling method. The type of data used is secondary data. This study used annual report from listed manufacturing companies in Indonesia Stock Exchange to analyzed. The data was analyzed by using multiple linear regression analysis with IBM SPSS. The result indicate that company size has significant influence to the corporate environmental disclosure. The result for the second and third hypothesis indicated that profitability and leverage has no significant influence to .the corporate environmental disclosure. 
Loyalitas Nasabah Bank Nagari Syariah Cabang Bukittinggi Dilihat dari Kualitas Pelayanan Doni Marlius
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.174 KB) | DOI: 10.31575/jp.v1i3.60

Abstract

Customer loyalty is very important for companies that maintain the continuity of their business and the continuity of business activities. The purpose of this study is to determine the effect of service quality on customer loyalty Bank Syariah Bank Bukittinggi Branch. The sample used counted 86 people, with method of doubled linear regression analysis. The result proves that the physical evidence has a significance value of 0.016 <0.05, empathy has a significance value of 0.023 <0.05, reliability has a significance value of 0.014 <0.05, the responsiveness has a significance value of 0.000 <0.05, the assurance has a value significance of 0.174> 0.05, that physical evidence, empathy, reliability, responsiveness and assurance have a significance value of 0,000 <0.05. Thus the physical evidence, empathy, reliability, responsiveness and collateral together have a positive and significant impact on customer loyalty of Bank Nagari Syariah Bukittinggi Branch.Keywords: Loyalty, Quality of Service
Kesenangan, Dorongan Berbelanja dan Merek terhadap Intensi Berbelanja Online Produk Fashion (Studi pada Mahasiswi STIE “KBP” Padang) Febsri Susanti
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.716 KB) | DOI: 10.31575/jp.v1i3.48

Abstract

The purpose of this study to find out how the influence of pleasure shopping, shopping, brand, the intention to shop through the online shop. The research method used is explanatory research. Sampling technique used ispurposive samplingsehingga from the population are taken as many as 93 respondents. Data analysis technique used is test of validity, reliability, classical assumption test, multiple linear regression test, F test and t test. Based on multiple linear regression analysis, buying pleasure variable, buying impulse, brand to shopping intention through online shop obtained Y = - 0,069 + 0,277 X1 + 0,286 X2 + 0,534 X3Based on the test results simultaneously found that the variable of buying pleasure, buying impulse, brand influence simultaneously to the intention of shopping through online shop with significant value 0,000 <0,05. From the results of partial tests found shopping pleasure variables affect the intention of shopping through the online shop because the resulting significant value of 0.007 <0.05. Shopping boost variables affect the intention of shopping through the online shop because the significant value generated by 0.001 <0.05. Brand variables affect the intention of shopping through the online shop because the significant value generated by 0.000 <0.05. While the results of determination coefficient test obtained Adjusted RSquare with 0.974. This means that the proportion of variance of independent variable to dependent variable is 97,4% the rest of 2,6% explained by other variable not discussed in this research
Pengaruh Corporate Social Responsibility, Mekanisme Good Corporate Governance, Nilai Perusahaan, Ukuran Perusahaan dan Leverage terhadap Return Saham Sari Octavera; Febri Rahadi
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.123 KB) | DOI: 10.31575/jp.v1i3.39

Abstract

Corporate Social Responsibility (CSR) represents the role and concern of the company towards the social and environmental aspects related to the operations of the company that interacts with the environment and society and the efforts towards sustainable development. In addition, no less important in the company's operations and its relation in meeting stakeholder trust and stimulating investors to invest is the emphasis on Corporate Governance (GCG) mechanisms in achieving good corporate governance. Implementation of Corporate Social Responsibility and Corporate Governance mechanism and corporate image, as seen from the company's value (Tobin's Q), Company Size (LnSIZE) and Leverage (DER) will help achieve the objectives of establishing the company and improve the welfare of its owner or shareholder by increasing stock return. The sample of this research is 10 oil palm plantation sub-sector period 2012-2014 period. Testing simultaneously shows CSR, Managerial Ownership, Institutional Ownership, Corporate Value, Size and Leverage effect on stock return of 24.4%. Partially, CSR, managerial ownership and corporate value have a negative effect while institutional ownership has a positive effect on stock return. However, these findings have not been shown to have a significant effect. Meanwhile, firm size and leverage proved to have a positive and significant effect on stock return. Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value, Firm Size, Leverage, Stock Return. 
Model Dinamik Paritas Suku Bunga Indonesia Menggunakan Error Correction Model Elva Dona; antoni antoni; gina elmizan
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.334 KB) | DOI: 10.31575/jp.v1i3.10

Abstract

The purchasing power parity doctrine in determining exchange rate changes focuses on  price factor changes (Jiang, Li, Chang, & Su, 2013)This study examines how currency and interest rates interact with each other to achieve a balance position in the foreign exchange market.Through this approach the exchange rate is determined by the balance of demand and supply between two currencies. This approach also explains how the influence of economic variables such as money supply, national income, price level, and interest rate on the formation of currency rates. Data using  the first quarter of 2000 through the fourth quarter of 2013, With econometric analysis through cointegration approach and Error Correction Model will be tested the validity of interest rate parity condition in Indonesi.Estimation of the error correction model variable (V), indicating that the variable passed the t test at 5% confidence level. It indicates that the models specification is acceptable and there is cointegration between the observed variables.
Persepsi Akuntan Publik dan Mahasiswa Akuntansi terhadap Kode Etik Profesi Akuntan pada Kantor Akuntan Publik dan Mahasiswa Akuntansi Dewi Zulvia
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.411 KB) | DOI: 10.31575/jp.v1i3.37

Abstract

This study aims to determine perceptions of Public Accountants and Accounting Students to the code of ethics of accounting profession. The analysis is based on respondents' answers obtained through questionnaires distributed in the city of Padang. The population of this research is Public Accountant residing in the town of Padang and Student of Accounting Department in Padang. This research uses sampling method. The selected sample is a Public Accountant who works at KAP in Padang City. In addition, the sample is also taken from Accounting Students who have taken the course of Auditing. To test the data normality, Statistical Pack For Social Science (SPSS) Kolmogorov-Smirnov Test method was used to test the difference of homogeneity of data variance using Statistical Packages for Social Science (SPSS) Test of Homogeneity of Variances. Hypothesis testing is done by using statistic analysis tool that is Independent Sample t-test by using SPSS help program. The results of this study indicate that there is a difference of perception between Public Accountant and Student Accounting Department to the code of ethics of the accounting profession.

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