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INDONESIA
JURNAL PUNDI
Published by STIE Keuangan Perbankan dan Pembangunan
ISSN : 26562278     EISSN : 2656227     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 2, No 1 (2018)" : 7 Documents clear
Pengaruh earnings management terhadap operating cash flow dan likuiditas perusahaan konstruksi (studi kasus pada pt x ) mike kusuma dewi; Yesri Maifoza
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.389 KB) | DOI: 10.31575/jp.v2i1.65

Abstract

This research was conducted at a construction company that has not been listed on Indonesia Stock Exchange. The purpose of this research are: 1) to know the effect of cash flow of PT X on earnings management practice at company X, 2) to know the liquidity to earnings management practice at company PT X. This research type is basic research. The object of this study is a construction company that has not been listed on the stock exchanges of Indonesia with financial data from 2010 to 2016. This data is processed by using SPSS version 23 with classical assumption test and multiple regression analysis. From the test, the R Square value is 97.2%. This figure shows the ability of folw and cash liquidity affects earnings management practices in PT X. The conclusion is: 1) operating cash flow negatively affect earnings management at PT X, 2) liquidity effect negative to earnings management at PT X.
Pengaruh intellectual capital disclosure, kinerja keuangan, dan kepemilikan manajerial terhadap nilai perusahaan Muhammad Rivandi
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.566 KB) | DOI: 10.31575/jp.v2i1.61

Abstract

The achievement of a value of the firm may effect positive impact, both internal and external's company (Debby, Mukhtaruddin, Yuniarti, Saputra, & Abukosim, 2014).This study aims to examine the effect of intellectual capital, financial performance, and managerial ownership on the firm value. The samples of this study are 30 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is Multiple regression models. The result this study tested that intellectual capital disclosure have t statistics the biggest than t table (4,137 ≥  1,652), leverage has t statistic the smallest than t table (-0,621 ≤ - 1,652), profitability has t statistic the biggest than t table (2,348 ≤ 1,652) and managerial ownership has t statistic the biggest than t table (2,157 ≥ 1,652). Base on hypothesis tested that the Intellectual Capital Disclosure, Profitability, and Managerial Ownership variable  has Positive a significant effect on the Firm Value, whereas Leverage Variable significant no effect on the Firm Value   Keywords:Intellectual capital disclosure, leverage, profitability, manajerial ownership and firm value
Ukuran dan spesialisasi industri kantor akuntan publik mempengaruhi kualitas audit dengan variabel moderasi tingkat risiko litigasi perusahaan Elsa Meirina; Oakar Alexander
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.031 KB) | DOI: 10.31575/jp.v2i1.56

Abstract

Artikel ini meneliti tentang pengaruh tingkat risiko ligitasi perusahaan pada hubungan antara ukuran dan spesialisasi industri kantor akuntan publik terhadap kualitas audit
Dampak tax avoidence terhadap harga saham dengan corporate governance dan ukuran perusahaan sebagai variabel moderating Yunita Valentina Kusufiyah; Dina Anggraini
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.954 KB) | DOI: 10.31575/jp.v2i1.47

Abstract

The main purpose of a company that has go public is to generate profits in order to increase the prosperity of shareholders through increasing the value of the company. One of the management efforts to increase the value of the company is to reduce tax expense. Tax expense can be optimized through tax planning action. One of tax planning that does not violate the law one of them is by tax avoidance. Tax planning can be applied if Good Corporate Governance is done by management. This research aims to examine the effect of tax avoidence on the stock price of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research  aims to prove whether Corporate Governance and company size can moderate the effect of Tax Avoidance on the stock price of manufacturing companies listed on IDX. The research methodology used in this research is regression analysis that is linear regression analysis. The findings of this study that tax avoidence has an influence on stock prices. The management of the tax expense gets the attention of shareholders so as to raise the stock price.
Hubungan penerapan sistem akuntansi keuangan terhadap kualitas laporan keuanganpada dinas pengelolaan keuangan dan asset daerah kota bukittinggi Adriansyah, Adriansyah; Rahmadani, Kiki
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (53.839 KB) | DOI: 10.31575/jp.v2i1.59

Abstract

AbstractBukittinggi city in financial reports in a few years ago still not meet the criteria of the value of the required information visible gain from the opinions of Local Government Financial Report Bukittinggi city. One of the guidance in the assessment of a financial report of the compliance to the regulation and the presentation of the financial report with the criteria that have been assigned. The purpose of this research is to know the influence of the implementation of regional financial accounting system to the quality of the Regional Financial Report on DPKAD Bukittinggi city. Announcement of samples in this research are using Slovin method by as much as 77 respondents. Analysis methods used namely Rank Spearmen Correlation analysis. The findings of this research shows that the implementation of regional financial accounting system have positive and significant impact on the quality of the Regional Financial Report on DPKAD Bukittinggi city. This can be seen from the results of the assessment of the respondents against the implementation of regional financial accounting system reached 95%. While the quality of the Regional Financial Report produced DPKAD Bukittinggi city is very good with the level of the assessment respondents reached 90%. As well as the significant value by using Correlation Coefficient analysis Rank Spearmen reach 0,564.Key Words: financial accounting system (earlier), the quality of Financial Report
Analisis korelasi tingkat pendidikan dan status ekonomi terhadap kesejahteraan sosial dengan tingkat pendapatan sebagai contingency variable di kabupaten labuhanbatu Nurintan Asyiah Siregar
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.313 KB) | DOI: 10.31575/jp.v2i1.50

Abstract

Social Welfare is a common goal to be achieved. Therefore there is a need to increase the quality of education in the district of Labuhanbatu. Because with a low level of education will result in social welfare and low in support with low economic status and low income levels again. A high level of crime that occurred in the district of labuhanbatu caused by the low income level that effect cause social welfare disrupted. For long-term author want to achieve is able to formulate a policy that can improve tarap community living that has a low level of education so that the level of kriminilitas can minimalize. Special targets to be achieved in this research is the regional government can know exactly how the situation of social welfare that occurs in the rural areas. The method to achieve that goal is to provide skills training and motivation to be increased education kejenjang higher. This research uses the primary data obtained or collected directly from the source of the data through the spread of a list of questions (questionaire) and interview (interview). Keywords: The level of education, Economic status, Social Welfare, Income Level
Pengaruh perputaran modal kerja piutang kas dan persediaanterhadapnet profit margin pada perusahaan industri barang konsumsi di BEI Martius Martius
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.185 KB) | DOI: 10.31575/jp.v2i1.63

Abstract

In the development of free trade and great globalization to the way the company in carrying out operational activities in order to be more effective and efficient. This study aims to determine the turnover of working capital, receivable turnover, cash turnover and inventory turnover of Net Profit Margin (NPM) in consumer goods industry companies listed on the Indonesia Stock Exchange period 2012-2016. The sampling technique used is purposive sampling with the criteria of Consumer Goods Industry which always present the financial statements as of December 2012-2016. The results of this study indicate that partially working capital turnover and receivable turnover have no significant effect on net profit margin, while receivable turnover and cash turnover and inventory turnover significantly influence net profit margin. But simultaneously rotation of working capital, receivable turnover, cash turnover and inventory turnover significantly affect net profit margin. The Adjusted R square value shows that secar jointly with working capital turnover, receivable turnover, cash turnover and inventory turnover contributed to net profit margin of 38.3% while the remaining 61.2% was influenced by other variables not included in this study.

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