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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
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Search results for , issue "Vol 9, No 1 (2025)" : 7 Documents clear
Keputusan Pembelian Berdasarkan Kualitas Produk, Harga dan Promosi Marlius, Doni; Putri, Septina
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.581

Abstract

Marketing is an important factor in company development. Marketing must always be upgraded and updated, which of course cannot be separated from the needs and desires of consumers. The purpose of this study is to analyze the effect of product quality, price and promotion on purchase decisions in the Fast Computer Store At Padang City. The method used is multiple linear regression analysis. The study population of 259 consumers and samples used by 72 respondents with slovin formula. The result shows that the variable of product quality have significant and negative impact toward purchasing decisions; the variable of prices have significant and negative impact toward purchasing decisions and the variable of promotion have significant and positive impact toward purchasing decisions.
Kinerja Pegawai Berdasarkan Kompetensi Kerja, Motivasi Kerja, dan Komitmen Kerja Susanti, Febsri; Nora, Fitri
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.585

Abstract

This study aims to determine the effect of work competence, work motivation, and work commitment on the performance of the employees of the Secretariat of DPRD Kota Pariaman as many as 49 people. The research method is by collecting data through distributing questionnaires to the entire population which can be used for analysis purposes. This hypothesis testing is done by using multiple linear regression data analysis techniques. The results of the data analysis show that from the three independent variables, the results of hypothesis testing are obtained: Job competence has a significant effect on the performance variable (dependent variable). Furthermore, work motivation variable has a significant effect on performance. And the work commitment variable has a significant effect on performance. Likewise with the simultaneous test, the three independent variables also affect the performance as the dependent variable. The results of the hypothesis testing found that the magnitude of the influence of work competence, work motivation and work commitment to performance was 75.8%. While the rest (100% - 75.8% = 24.2%) is influenced by other variables outside this regression model
PENERAPAN HARGA, KUALITAS LAYANAN DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN BINTANG MAS SELLULER Triafrizal, Zyira Avian; Octavia, Ayu Nurafni
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.579

Abstract

This research is motivated by the increasingly tight market competition, where consumer purchasing decisions are an important factor for business success. Bintang Mas Selluler faces the challenge of understanding the influence of price implementation, service quality, and promotion in influencing customer purchasing decisions. Competitive prices, quality services, and effective promotions are believed to be the main elements that influence consumer purchasing decisions. This study uses a quantitative approach with a sample of 96 respondents selected using purposive sampling techniques. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was carried out through the stages of classical assumption tests, including multicollinearity, heteroscedasticity, and normality tests. The main analysis used multiple linear regression, supported by the t-test to test the partial effect of independent variables and the coefficient of determination test to evaluate the extent to which the model can explain the dependent variable. The results of the study indicate that price implementation has a positive and significant effect on purchasing decisions, service quality has a positive and significant effect on purchasing decisions, and promotion also has a positive and significant effect on purchasing decisions. This means that these three variables have an important role in determining customer purchasing decisions
Pengaruh Modal Kerja dan Kinerja Keuangan Terhadap Harga Saham Pangesthu, Nilman Indrha; Aprilia, Erika Astriani
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.558

Abstract

This research aims to determine the effect of working capital and financial performance on share prices in LQ45 sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method in this research used purposive sampling, so that a research sample of 16 companies was obtained. Data analysis was carried out using the panel data regression method using eviews 9. Simultaneously working capital and financial performance had effect on stock prices. Partially, working capital has no effect on share prices, financial performance as a proxy for profitability has an effect on stock prices, and financial performance with a proxy for liquidity has no effect on stock prices. 
Analisis Penerapan PSAK No. 115 Tentang Pengakuan Pendapatan Studi Kasus PT. SEISHIN ABYAKTA SOLUSINDO Fauzan, Muhammad Nur; Sudarta, M Imam; Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.583

Abstract

This study aims to evaluate the implementation of PSAK No. 115 (based on IFRS 15) in revenue recognition for the construction project of EP1 Apartment Building Structure in Mayville Cikarang, carried out by PT Seishin Abbyakta Solusindo. The specific objective is to assess whether the company has properly applied PSAK No. 115 in terms of revenue recognition, revenue measurement, transaction recording, and revenue disclosure in accordance with the applicable accounting standards. The research uses a qualitative approach with data collection techniques including observation, semi-structured interviews, and documentation. The collected data is analyzed descriptively to identify the alignment of PSAK No. 115 implementation within the company’s accounting practices. The results indicate that the company has accurately applied PSAK No. 115 across all stages of revenue recognition—from contract identification and performance obligations to measurement, recording, and disclosure. Revenue is recognized over time based on physical progress, in accordance with the percentage of completion method. There are no contract combinations or modifications affecting revenue recognition. The transaction price of IDR 22,000,000,000 is allocated to a single performance obligation, and project costs are recorded proportionally to physical progress. Revenue disclosures have also been made in compliance with the standards, including the recognition of retention and contract liabilities. Therefore, the implementation of PSAK No. 115 by PT Seishin Abbyakta Solusindo is in accordance with the applicable accounting standards, covering all aspects of revenue recognition, measurement, recording, and disclosure for construction contracts.
Pengaruh Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah: Studi Kasus di Provinsi Sumatera Barat Dona, Elva
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.582

Abstract

This study investigates the impact of hotel and restaurant taxes on locally generated revenue (Pendapatan Asli Daerah, PAD) in West Sumatra Province, Indonesia. As tourism and the service sector grow in the region, local governments increasingly rely on tax revenues from hospitality industries to fund public services and infrastructure. Using panel data from 19 districts and municipalities between 2016 and 2019, this study applies a fixed-effects regression model to analyze the influence of hotel and restaurant taxes on PAD. The findings reveal a statistically significant and positive relationship between these tax revenues and local government income, indicating their essential role in regional fiscal sustainability. Moreover, the study underscores the need for improved tax administration and strategic policy measures to enhance compliance and revenue performance. The results contribute to the broader discourse on subnational fiscal autonomy in emerging economies and offer
DAMPAK PERSEPSI HARGA, CITRA MEREK DAN SERTIFIKASI HALAL DALAM MENCIPTAKAN KEPUTUSAN PEMBELIAN INDOMIE Wahyuningsih, Sri; Octavia, Ayu Nurafni
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.580

Abstract

The aim of this research is to analyze the influence of price perception, brand image and halal certificate on the purchase decision Indomie brand instant noodles at the Warmindo “Purie” stall in Grobogan Regency. The population of this research is consumers who buy Indomie brand instant noodles at the Warmindo Purie stall, Jl. Pilang Kidul, Gubug District, Grobogan Regency whose numbers and numbers cannot be predicted. The sample taken was 96 consumers. The type of data used is primary data. The data collection method uses a questionnaire. Meanwhile, the analysis technique used is multiple regression analysis by carrying out the t-test and coefficient of determination. The results of the analysis show that: Price perception is proven to have a positive and significant effect on purchase decision. Brand image is proven to have a positive and significant effect on purchase decisions. Halal certificates have been proven to have a positive and significant effect on purchase decisions

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