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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 12 Documents
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Search results for , issue "Vol 4, No 2 (2020)" : 12 Documents clear
Pengaruh Disiplin Kerja dan Budaya Organisasi terhadap Kinerja ASN pada Dinas Pemberdayaan Masyarakat dan Desa Provinsi Sumatera Barat Doni Marlius; Andre Vebrian
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.277

Abstract

Abstract              This research was conducted to prove the effect of work discipline and organizational culture on the performance of ASN in the Office of Community and Village Empowerment of West Sumatra Province. The Office of Community and Village Empowerment of West Sumatra Province was used as the population in this study. The sampling technique in which all members of the population are sampled is a total sampling of 49 samples. Data were collected using a questionnaire that was measured on a Likert scale. Furthermore, this study uses multiple linear regression analysis supported by the SPSS program. The results of the study indicate that work discipline influences the ASN performance, and organizational culture influences the ASN performance.Keywords       : Work Discipline, Organizational Culture, Performance
Analisis Kinerja PT. Amanah Insanillahia Batusangkar dengan Metode Balancescorecard Mega Rahmi; Febby Tiara Revinda
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.246

Abstract

This study analyzes the performance of PT. Amanah Insanillahia uses the balace scorcard method from a financial, customer, internal business process, and learning and growth perspective. Financial perspective is measured using profitability ratios, growth ratios, and shareholder value. Customer perspective is measured using the Core Measurement Group and Customer Value Proposition. The internal business process perspective is measured by the innovation process, the operating process and after-sales service. Learning and growth perspectives are measured by employee satisfaction, worker retention and worker productivity. Viewed from a financial perspective, PT. Amanah Insanillahia Batusangkar financial ratio measurement is quite well categorized. Performance from the customer's perspective is very good. Seen from customer satisfaction indicators that customers are very satisfied with the services provided by the company. Seen from the perspective of internal business processes it is said to be good, because PT. Amanah Insanillahia Batusangkar is able to increase sales of its products and always try to maintain consumer confidence by always delivering orders on time and in accordance with customer demand. Learning and growth perspective performance is categorized as good. Keywords : Balance Scorecard
Pengaruh Partisipan Anggaran dan Akuntansi Pertanggung Jawaban terhadap Kinerja Manajerial PDAM Kota Padang Elsa Meirina; Gusairo Rigilang Aziora
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.229

Abstract

ABSTRACTThis study aims to determine the effect of budget participants and accountability accounting used in the PDAM Kota Padang in order to improve managerial performance. Classified as quantitative research. The population used in this study are all employees working in PDAM Padang City, so the sample of this study is employees who occupy lower level managerial positions. This is because the policy of the company only allows lower-level managers (assistant managers) who are allowed to answer respondents. A total of 36 respondents, and the sampling technique is using proprietary sampling techniques and using a simple linear regression test with independent variables budget participants and accountability accounting as well as managerial performance dependent variables in PDAM Padang City. The results of this study from 36 respondents after testing it can be concluded that budgetary and accounting participant accountability for managerial performance has a significant positive effect.Keywords : Budget Participants, Responsible Accounting and Managerial  Performance.
Pengaruh Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Kualitas Laporan Keuangan (Studi pada Lingkungan Dinas Kesehatan Kabupaten Padang Pariaman) Febryandhie Ananda; Mustika Permata Sari
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.214

Abstract

The purpose of this study was to examine the effect of SIMDA on the Quality of Financial Statements at the Health Service Unit UPT. This research is based on the results of testing of 110 respondents at the Health Service UPT. This study uses research respondents who are directly distributed and uses multiple linear regression techniques to test research data with the help of SPSS 25. This study uses SIMDA one dependent variable, namely: Quality of Financial Statements. The results showed that partially, SIMDA had a significant influence on the quality of financial statements Keywords: SIMDA, Quality of Financial Statements
Pengaruh Ekuitas Merek dan Promosi terhadap Keputusan Pembelian Air Minum dalam Kemasan Merek Aicos di Padang Pariaman Henryanto Abaharis; Anggi Aldwi
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.219

Abstract

Associated with an incraese in the bnottled drinking water industry, through changes to various drinking warer products issued in Padang Pariaman, causing increasingly fierce competition betwen producers. This study to aims to discuss the influence of brands and promotions on purchasing decision of bottled drinking water (AMDK) Aicos brands.This research uses quantitative research methods with a sample of 84 sample of sales data. The analytical method used is multiple linear regressios. The results obtained from this study were Y= 0.204 X1 + 0.461 X2. The result showed that promotion has the greatest.Participation compared to other independent and Promotional variabel on purchasing decisions.The results of study showed a positive and singification ownership variable on purchasing decision.Keywords: Equity, Promotion and Purchasing Decisions
Dampak Kebijakan Dividen terhadap Volatilitas Return pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Irdha Yusra; Nico Calendri
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.245

Abstract

ABSTRACT  Issuing stock is one of the choices of the company when deciding to fund the company. Stock is an investment instrument that has been chosen by many investors because the stock is able to provide an attractive level of profit. This study is intended to examine the impact of dividend policy on return volatility in companies listed in Indonesia Stock Exchange. Population is all companies listed on the Indonesia Stock Exchange in the period 2014-2018. The sample collection technique has been carried out using a purposive sampling method and based on predetermined criteria, 23 companies have been selected as samples. Data on the company's financial statements have been obtained from the official website of idx. The analytical method used is panel data regression analysis with the help of E-Views 8 application. The initial test is to test the chow-test to decide whether the pooled least square or fixed effect method is used and the hausman-test to decide whether the fixed effect or random effect method can be used. The results showed that the dividend payout ratio (dpr) had a positive and significant effect on volatility of return dividend yield (dy) had a negative and significant effect on volatility return. Keywords: Dividend Payout Ratio, Dividend Yield, Return Volatility ABSTRAKMenerbitkan saham merupakan salah satu pilihan perusahaan ketika memutuskan untuk pendanaan perusahaan. saham merupakan instrument investasi yang banyak dipilih para investor karena saham mampu memberikan tingkat keuntungan yang menarik . Penelitian ini dimaksudkan untuk menguji dampak kebijakan dividen terhadap volatilitas return pada perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Teknik pengumpulan sampel telah dilakukan dengan menggunakan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan, 23 perusahaan telah dipilih sebagai sampel. Data laporan keuangan perusahaan diperoleh dari situs resmi idx. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan aplikasi E-Views 8. Tes awal adalah menguji chow-test untuk memutuskan apakah metode pooled least square atau fixed effect digunakan dan uji hausman-test untuk memutuskan apakah metode fixed effect atau random effect dapat digunakan. Hasil penelitian membuktikam variabel dividend payout ratio berpengaruh positif dan signifikan terhadap volatilitas return dan dividend yield berpengaruh negatif dan signifikan terhadap volatiltas return.Kata Kunci : Dividend Payout Ratio, Dividend Yield, Return Volatility
Pengaruh Kompensasi, Motivasi, dan Komitmen Organisasional terhadap Kinerja Karyawan di PT IDS Medical System Indonesia Cabang Medan Alfian Alfian; Junita Astramia
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.148

Abstract

Improving employee performance giving compensation and motivation is an indicator that can affect employee performance. However, every company has an organization. Organizations have commitments called organizational commitment. With all these variables can improve employee performance at PT. IDS Medical System Indonesia Medan Branch. In the study, it shows that the variable X1 is Compensation, Variable X2 is Motivation and Variable X3 Organizational Commitment called the free variable. While for the dependent variable is the performance of employee Y. for the population and sample in this study amounted to 80 people. The results of the study that the variable compensation and motivation have a significant effect on the performance of employees with a sig value <0.05. However, for organizational commitment variables not so influential with employee performance with a sig value> 0.05.Keywords: Compensation, Motivation, Organizational Commitment, Employee Performance.
Pengaruh Free Cash Flow, Profitabilitas, Kebijakan Deviden dan Ukuran Perusahaan terhadap Leverage pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Aminar Sutra Dewi
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.278

Abstract

ABSTRACTIn 2018 Indonesian manufacturing companies were asked to Debt Restructuring, meaning that they were included in the Delayed Obligation of Debt Payment (PKPU) throughout 2018. While manufacturing companies recorded 18 PKPU requests, according to Law 37/2004 on PKPU and bankruptcy, on condition that debtors have fallen debt. due, and can be billed and can be proven simply (Kontan.co.id). This study is to examine the effect of free cash flow, profitability, dividend policy and company size on the leveraga of manufacturing companies listed on the Indonesia Stock Exchange. The population of manufacturing companies at the end of the 2018 period is 162 companies. Purposive sampling technique of sampling, 8 companies as samples. Financial report data from the official IDX website. Using the panel data regression analysis method is assisted by the E-Views 8 application. The initial test is to test the chow-test to decide whether the pooled least square or fixed effect method is used; and the Hausman-test to determine the fixed or random effect method used. the results showed that free cash flow had no effect on leverage, profitability had a significant negative effect on leverage, dividend policy had a significant negative effect on leverage, and company size had no effect on leverage.Keywords: Free Cash Flow, Profitability, Dividend Policy, Company Size, Leverage
Pemberian Kompensasi, Motivasi dan Kepemimpinan terhadap Kinerja Sri Mulyati
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.181

Abstract

The high level of irregularities that occur in government agencies both in the form of deviations of power, responsibility and trust has shown how low performance, especially in complying with work regulations and prevailing social norms in carrying out the tasks assigned. The purpose of this study was to analyze the effect partially and simultaneously on compensation, leadership and motivation on performance. The populations in this study were all nurses working in the hospital in Tasikmalaya based on employment data of 199 people. Proportional sampling techniques are as many as 67 people. The results showed that partially compensation had a significant effect on Nurse's performance. Partially leadership had a significant effect on Nurse's performance. Partially motivation had a significant effect on Nurse's performance. Simultaneous compensation, leadership and motivation had a significant effect on Nurse's performance.Keywords: Compensation, Leadership, Motivation, Performance
Pengaruh Good Corporate Governance, Kepemilikan Konsentrasi dan Kepemilikan Manajerial terhadap Earnings Management (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Yosep Eka Putra
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.264

Abstract

This study aims to determine the effect of good corporate governance, concentration ownership and managerial ownership on earnings management. The quality of corporate governance is measured using an index using instruments adopted from the corporate governance Perception Index (CGPI) issued by The Indonesian Institute of Corporate Governance (IICG). Ownership concentration is measured by the percentage of share ownership by individuals or groups outside of managers and the public. Managerial ownership is measured by the percentage of the company's common stock ownership by managers and commissioners. The analytical method used is multiple regression. This study uses empirical data from the Indonesia Stock Exchange (IDX) with a sample of 154 observations from 33 manufacturing companies. The results of the study showed a significant positive effect of ownership concentration on earnings management.Keywords : Good corporate governance; ownership concentration; managerial ownership; earnings management. 

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