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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 192 Documents
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Pengaruh Citra Merek, Desain Produk Dan Harga Terhadap Keputusan Pembelian Di Lubuk Pandan Kec. 2x11 Enam Lingkung Kab. Padang Pariaman Maria Magdalena; Armansyah Armansyah
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.415

Abstract

The purpose of this study is to provide empirical evidence of the influence of Brand Image, Product Design and Price on the Purchase Decision of "Xiomi" Mobile Phones in Lubuk Pandan Kec.2x11 Enam Lingkung Kab. Pariaman Padang. The population in this study is the people of Lubuk Pandan Kec.2x11 Enam  lingkung Kab. Pariaman Padang. Accidental sampling technique is a sampling technique used in this study. The sample in this study were mobile phone buyers from Lubuk Pandan sub-district 2x11 Enam Lingkung Kabupaten Padang Pariaman who had predetermined criteria or characteristics. The number of respondents who can be used in this study are 87 people in Lubuk Pandan Kec.2X11 Enam Lingkung Kab. Pariaman Padang. Price has no effect on purchasing decisions. This type of research is quantitative research. It is hoped that mobile phone shops will first see the brand image, product design and price so that people who want to buy products feel comfortable and make good decisions when making purchases. Keywords: Brand Image, Product Design, Price and Purchase Decision
Kajian Faktor Keberhasilan Balai Benih Ikan (Bbi) Sukomananti Pada Kegiatan Budidaya Ikan Di Kecamatan Pasaman Kabupaten Pasaman Barat Siti Aisyah; BS Monica Arfiana; Dicky Rustam; Torang Siahaan
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.403

Abstract

Increasing the yield of fish seed production is a very important factor in production activities to support the needs of fish farmers in West Pasaman Regency, Seeing the sufficient land area and the number of production ponds, the production of fish seeds should be able to exceed the target but in fact BBI Sukomananti has not been able to produce according to market demand. The purpose of the study was to analyze the factors that influence the success of the Sukamananti Fish Seed Center (BBI) in fish farming activities in Pasaman District, West Pasaman Regency. The method used is a survey method with a research sample of 51 fish cultivators in West Pasaman Regency. The variables used are increased income, fish resources, technology, institutions and policies, social community. Analysis of the data used is multiple linear regression analysis. The success factor of the Sukamananti Fish Seed Center (BBI) on fish cultivation activities in Pasaman District, West Pasaman Regency which has an effect is the fish resource variable, as can be seen from the t test results that t count is greater than t table (4.446 > 1.67793) and the significance level is 0.000 more smaller than 0.05. BBI Sukamananti is considered to have had an impact in quality but is still lacking in terms of quantity because it still does not meet the demands of cultivators in the Pasaman District, West Pasaman Regency, while from the technological, institutional and policy aspects as well as the social influence of the community, it does not have a successful impact on the development of fish farming in the District. Pasaman, West Pasaman Regency.
Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah Pada Instansi Pemerintahan Kota Padang Joni Fernandes; Rilla Yulita
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.393

Abstract

The purpose of this study was to examine the effect of human resource competence and internal controlsystem on the quality of regional financial reports at padang city government agencies.The population in this study is the finance/accounting  sub-section whice has main tasks that are directly related to the preparation of financial statements at 42 OPD inte environment. Padang city governmain purposive sampling methode hypothesis testing using linier regresion using Software statistical package for the social science version 25 the distributed questionnaire use ordinal scale which is measured throught a likert poin scale 5.the resultsof the study provide evidence that the coefficient value regression variabel human resaurce competence is 0.407 with a tcount value of 5.395 whichis greater than the table valueof 1.97490 so that it can be stated that human resaource competence  has a  positive and significant  effect (0,000 < 0,05) , and the control system the internal variabel regresion  value is 0,329 with  a t-count value value of 4.370 whice is greater  than the t-table value of 1.97490 so it can be stated that the internal control system  has a positive significant effect  (0,000 < 0,05) that it can be councluded that the better the competence human resource and internal control system, that better the results of the financial statements produced.
Buying Iintention Dilihat Dari Celebrity Endorsement Dengan Self Brand Connection Sebagai Variabel Mediasi Pada Smartphone OPPO Di Risal Cell Solok Selatan Febsri Susanti; Feja Lajmi Marahmi; Doni Marlius
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.394

Abstract

This study aims to explain the effect of celebrity endorsement on buying intention through self brand connection on Oppo smartphones in Risal Cell, South Solok. The population of this study is OPPO Smartphone users in South Solok who are consumers who have purchased Oppo cellphones in South Solok Cellular Risal involving 87 respondents. Respondents were selected using accidental sampling technique and using the Slovin formula. This research uses quantitative research methods. The data obtained from primary data is through the distribution of questionnaires to respondents. The questionnaire was tested using validity and reliability tests to determine the accuracy and consistency of the questionnaire. Furthermore, the data collected from the questionnaire were analyzed using path analysis techniques. The results showed that Celebrity endorsement had a positive and significant effect on buying intention in Oppo Smartphones. Self brand Connection mediates Celebrity endorsement of Buying Intention on Oppo Smartphones.
Pengaruh Perputaran Persediaan, Laba Produksi, dan Biaya Operasional terhadap Laba Bersih (Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Riani Sukma Wijaya
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.414

Abstract

This study aims to determine the effect of inventory turnover, production costs and operational costs on net income (in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period). This type of research is a quantitative study with a population of 53 companies in various industrial sectors listed on the Indonesia Stock Exchange in the 2015-2019 period. The data used is in the form of annual financial reports for various industrial sectors which were sampled in the study with a period of five years. The sample of this study was determined using a purposive sampling method in order to obtain 20 manufacturing companies in various industries. The type of data used is secondary data obtained from the respective company's wabsite and www.idx.co.id. The analysis method used is descriptive statistics, classical assumption test, multiple linear regression and hypothesis testing using SPSS version 25. The results of the research partially show that inventory turnover has no effect on net income, production costs have a significant effect on net income and operating costs have no effect on net income. The results of the research simultaneously show that inventory turnover, production costs and operating costs have an effect on net income.
Pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan, Dan Profitabilitas Tehadap Transfer Pricing Muhammad Fikri Ramadhan; Rindy Citra Dewi; Asma Liza
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.400

Abstract

This study aims to determine how much influence the tax burden, tunneling incentive, exchange rate, company size and profitability have on transfer pricing. The sample collection method uses purpose sampling, with a total sample of 35 companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data in this study were analyzed using panel data regression analysis techniques using Eviews 10.The results obtained are: (a) the tax burden variable has no significant effect on transfer pricing (b) the tunneling incentive variable has no significant effect on transfer pricing (c) the exchange rate variable has no significant effect on transfer pricing (d) the firm size has a positive effect and significant effect on transfer pricing and (e) profitability has no significant effect on transfer pricing.
Pengaruh Perencanaan Pajak Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Perbankan Swasta yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Mike Kusuma Dewi; Fatihah Aulia Rahmi
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.384

Abstract

This study is entitled The Effect of Tax Planning and Company Size on Earnings Management in Private Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020. The formulation of the problem in this study is how the effect of tax planning and company size on earnings management. This study aims to analyze empirically the effect of tax planning and firm size on earnings management. The population in this study are private banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The method of determining the sample in this study used the purposive sampling method, and based on the specified criteria, the number of samples was 27 companies. The data source in this study is secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange for the 2018-2020 period by accessing www.idx.co.id. The analytical technique used is multiple linear regression analysis with Eviews application tools. The results of this study indicate that tax planning has no effect on earnings management, and firm size has a positive effect on earnings management.
Determinasi Risiko Audit, Pengalaman Auditor dan Profesionalisme Terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Di Kota Padang Dewi Zulvia; Siski Tanmela
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.388

Abstract

The purpose of this study to provide empirical evidence of the effect of audit risk, auditor experience and professionalism on the consideration of the level of materiality at the Public Accounting Firm in the city of Padang. The population in this study are all public accoounting firms in the city of Padang. Purposive sampling technique is the sampling technique used in this study. The sample in this study were all senior auditors and junior auditors at the Public Accounting Firm Padang. This type of research is quantitative research. Multiple linear regression analysis was used in this study The results showed that audit risk did not significantly influence the consideration of materiality level as indicated by a significant value of 0,080, while the auditor’s experience and professionalism had a positive and significant impact on the consideration of materiality level indicated by significant values of 0,000 and 0,000
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Wahyu Gusriandari; Mega Rahmi; Yosep Eka Putra
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.406

Abstract

The main problem in this research is the weak implementation of Good Corporate Governance in mining companies due to selfish interests and the neglect of shareholders&#39; interests so that fraud will have an impact on company value. The purpose of this study is to determine the effect of managerial ownership, independent commissioners and audit committees on firm value. The type of research used is ex post facto with a quantitative approach, the data sources used in this research are secondary data sources. Secondary data taken from the financial statements of mining companies listed on the Indonesia Stock Exchange in 2017-2020 through the official website of the Indonesia Stock Exchange www.idx.co.id. The data analysis technique in this study uses the Classical Assumption Test, to test the hypothesis using multiple linear analysis, T-test and F-Test and Determination Test.
Senjangan Anggaran Dipengaruhi Oleh Partisipasi Anggaran dan Komitmen Organisasi Di SKPD Provinsi Sumatera Barat Gerry Hamdani Putra; Zeky Sepriadi
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.397

Abstract

The Impact of Budget Participation and Organizational Commitment on Slack Budgeting (SKPD Province West Sumatera Case Study.) In fact, all local government agencies, as well as the central government, must have adequate and effective budgets. The SKPD (Regional Work Unit) in West Sumatra is a regional government agency that manages all existing budgets. The aim of this study was first to find out how budget participation affects budget congestion. Second, understand the impact of organizational participation on budget congestion in the SKPD in West Sumatera. The population in this study is a sub-program and finance of the SKPD in West Sumatra. The sampling technique in this study used targeted sampling. The sample for this study included 18 program department managers and all departmental and finance staff involved in budgeting. The results of this study show that: 1) Family participation has a significant positive impact on family idleness. The value of the budget participation coefficient is 2,907 > t Table 1,998, with a significance level of 0.005 (<0.05). 2) Organizational engagement negatively and significantly affects budget underutilization. The value of the organizational commitment coefficient was -4.376 < t Table 1.998 with a significance level of 0.000 (< 0.05).

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