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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.
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Articles 8 Documents
 1 
Search results for , issue "Vol 8, No 2 (2024)" : 8 Documents clear
Ukuran Perusahaan Dan Likuiditas Terhadap Kualitas Laporan Keuangan Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 sari, Laynita; Lasari, Mailona
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.566

Abstract

This research aims to examine the influence of company size and liquidity on the quality of financial reports. The sampling technique used in this research is the purposive sampling method using criteria. The research sample is property and real estate companies listed on the Indonesia Stock Exchange from 2018-2022. Where the companies listed on the Indonesian Stock Exchange during the latest period, namely 2022, consist of 53 companies, with a total final sample of 45 companies during the 5 year research period. Data was collected using documentation and literature study methods. The data analysis technique used is the Classical Assumption Test and Hypothesis Testing using panel data regression using Eviews 9. The research results show that: (1) Company size has a positive and significant effect on the quality of financial reports, (2) Liquidity has a positive and significant effect on the quality financial statements.
DAMPAK KUALITAS PRODUK, CITRA MEREK DAN PROMOSI DALAM MENCIPTAKAN KEPUTUSAN PEMBELIAN SMARTPHONE SAMSUNG Riani, Rizka; Saputra, Cikal Krisna; Octavia, Ayu Nurafni
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.568

Abstract

This research is motivated by increasingly fierce technological competition, so companies are required to maintain the existence of their products. The aim of this research is to determine the influence of product quality, brand image, and promotion on Samsung smartphone purchasing decisions. This research uses a questionnaire method distributed to Samsung smartphone users with a sample size of 96 respondents. The sampling technique used in this research is non-probability sampling. The analytical tool used in this research is multiple linear regression analysis, where validity tests, reliability tests, and classical assumption tests have previously been carried out. The results of this research show that product diversity has a positive and significant effect on purchasing decisions; this shows that the better the product quality, the more purchasing decisions. Brand image has a positive and significant effect on purchasing decisions; this shows that the better the brand image will increase purchasing decisions. Promotion has a positive and significant effect on purchasing decisions. This shows that the more frequently a product is promoted, the more purchasing decisions it will increase. Simultaneously, product quality, brand image, and promotion have a positive and significant effect on Samsung smartphone purchasing decisions
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN HOTEL IBIS PADANG Dewi, Aminar Sutra; Yoliandra, Yoliandra
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.564

Abstract

This study aims to analyze the influence of leadership style, organizational culture, work environment, and work facilities on the performance of employees at Hotel Ibis Padang. This research uses a quantitative method. The population in this study consists of all employees of Hotel Ibis Padang. The number of sample members was determined using the total sampling formula, resulting in 74 respondents. The data collection method used a questionnaire distributed to the employees of Hotel Ibis Padang. The data used in this research is primary data. The hypothesis in this study was tested using multiple regression analysis. The research results show that leadership style has a positive and significant impact on employee performance, organizational culture has a positive and significant impact on employee performance, work environment has a positive and significant impact on employee performance, and work facilities have a positive and significant impact on employee performance. Keywords: Leadership Style, Organizational Culture, Work Environment, Work Facilities, Employee Performance
PENGARUH FEE AUDIT, FINANCIAL DISTRESS, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Lestari, Sari; Shanti, Yunita Kurnia
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.539

Abstract

This research aims to examine the influence of audit fees, financial distress, independent commissioners and audit committees on the integrity of financial reports. Audit fees are measured using the natural logarithm of professional fees, financial distress is measured using the debt to equity ratio, independent commissioners are measured using the ratio of the number of members of the company's independent commissioners to the number of members of the company's board of commissioners, audit committees are measured using the comparison of the number of audit committees that come from from the independent committee with the number of audit committee members and the integrity of the financial reports as measured using the market to book ratio. This type of research is quantitative. Based on purposive sampling, the number of sample companies was 29 companies with an observation period of 5 years, so the total sample was 145 data on the property and real estate sectors listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis used in this research is a panel data regression model using E-Views 12. The results of this research show that partially audit fees and audit committees have no effect on the integrity of financial reports. Financial distress and independent commissioners have a significant effect on the integrity of financial reports. Meanwhile, simultaneously audit fees, financial distress, independent commissioners and audit committees influence the integrity of financial reports. Keywords: Financial Statement Integrity, Audit Fees, Financial Distress, Independent Commissioner, Audit Committee.
Kinerja Pegawai dilihat dari Pendidikan, Pengalaman Kerja, dan Etos Kerja Marlius, Doni; Anwar, Saiful; Putra, Reynald Yudissa
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.546

Abstract

This study aims to obtain tested explanative findings about (1) The effect of education on employee performance, (2) The effect of Work Experience on Employee Performance, (3) The Effect of Work Ethic on Employee performance on Batur KPN. The research design used in this study is quantitative. The subjects in this study were all Batur KPN Employees, and the object of research was education, work experience, work ethics and employee performance. The population in this study amounted to 75 employees. All of these populations were made into observation units, so this study was included as population research. Data collected in this study are education data, work experience, work ethics and employee performance sourced from employees and Chair of KPN Batur. Data collection techniques in this study were (1) questionnaire, and (2) ument recording, then analyzed using multiple regression analysis. The results showed a positive effect of (1) education on employee performance, (2) work experience on employee performance, (3) work ethic on employee performance at Batur KPN
Investasi Infrastruktur Sumatera Barat dari Kontribusi Pendapatan Asli Daerah dan Dana Bagi Hasil Dona, Elva
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.570

Abstract

This study aims to analyze the contribution of Local Own-Source Revenue (PAD) and Revenue Sharing Funds (DBH) to infrastructure investment in regencies/cities in West Sumatra Province. Using panel data this study explores the relationship between regional fiscal variables and the allocation of capital expenditures for infrastructure development. The analytical methods employed include panel data regression with fixed effects and random effects to ensure the accuracy of the results.The findings show that PAD has a significant positive contribution to infrastructure investment, reflecting the local government's ability to optimize local revenue sources for development. Meanwhile, DBH also shows a positive impact, albeit with lower significance compared to PAD. These findings indicate that while fiscal transfers from the central government are important, strengthening the local revenue base plays a more dominant role in driving infrastructure investment.The study suggests the importance of managing and enhancing PAD as a key strategy in supporting regional infrastructure development. Additionally, it highlights the need for policies that promote efficiency and transparency in the use of DBH to yield a more significant impact on infrastructure development in West Sumatra.
Pengaruh Transfer Pricing, Capital Intensity, dan Kepemilikan Keluarga Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Widianti, Reyna; Wirya Atmaja, Sri Nitta Crissiana
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.533

Abstract

This research aims to determine the influence of Transfer Pricing, Capital Intensity and Family Ownership on Tax Avoidance in Non-Cyclical Consumer Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The research period carried out was the 2018-2022 period. The type of research used in this research is quantitative with secondary data. Determining the sample for this research used a purposive sampling method and based on existing criteria, 14 company data was obtained and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. Hypothesis testing in this research uses multiple linear regression using Eviews version 9. The results of this research show that simultaneously transfer pricing, capital intensity and family ownership together have an effect on tax avoidance. The ability of the independent variable in the dependent variable is 33.68% while the remaining 66.32% is explained by research other than this research. The results of this research show that transfer pricing partially influences tax avoidance, while capital intensity and family ownership do not influence tax avoidance. Keywords: Transfer Pricing, Capital Intensity, Family Ownership, andTax Avoidance.
Analisis Sistem Akuntansi Persediaan Barang Dagang Pada UMKM MiMa Frozen Food Pratama, Sintya Musi; Jefri, Riny
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.565

Abstract

In its application, the inventory accounting system often faces problems with inaccurate recording data, such as differences between the recorded amount of inventory and the number of physical goods, which can cause financial and operational losses. The purpose of this research is to determine the recording of merchandise inventory at UMKM MiMa Frozen Food as well as inventory problems regarding the factors that cause differences between the recorded inventory amount and the number of physical goods. This research uses a qualitative descriptive method with observation, interviews and documentation. The results of this research show that inventory recording uses a perpetual recording system using the "Qasir" application system. The inventory valuation method applied is appropriate, namely by choosing the FIFO method where goods that come in first will be released first so as to avoid expiration problems. Meanwhile, several causes of inventory discrepancies are human error (data input and calculations), system errors, different goods from distributors, and damaged or expired goods that are not recorded.

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