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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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Analisis Pengendalian Internal Atas Transaksi Pengeluaran Kas Pada Dinas Kesehatan Provinsi Sumatera Barat Febryandhie Ananda; Mustika Winda; Riani Sukma Wijaya
JURNAL PUNDI Vol 6, No 2 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i2.423

Abstract

This research aims toto find out how to implement the internal control system for cash disbursements at the West Sumatra Provincial Health Office and to find out what obstacles arise in the implementation of the cash disbursement internal control system at the West Sumatra Provincial Health Office. This type of research is qualitative research, the data comes from several things, namely in the form of words and actions. The rest is additional data such as documents and others. To complete the research data, two data sources are needed, namely primary data sources and secondary data sources. The analytical method used in this research is descriptive analysis method, which is a method that aims to make a systematic, factual and accrual description of the facts, by comparing the theoretically studied cash disbursement procedure systems.The results of the observations presented by the author use closed questions through interviews with several trusted sources who work at the West Sumatra Health Office. The results of the study found that the cash disbursement procedure carried out by the West Sumatra Provincial Health Office was smooth and theoretical but not all procedures were the same because in a company there were different parties and different functions together. Procedures related to the cash disbursement system at the West Sumatra provincial health office have inconsistent procedures, namely the limited time in processing submitted documents, usually only 3 days, but some are neat in 5 days because the data checklist is not reviewed by PPKSKPD and Expenditures. The treasurer verifies the SPM document to be submitted to BPKAD.
Pengaruh kualitas pelayanan terhadap kepuasan nasabah pada Bank Nagari cabang Muaralabuh Chintia Monica; Doni Marlius
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.465

Abstract

This research was conducted at the Muaralabuh branch of the Nagari Bank. The aim is to determine the effect of service quality on customer satisfaction at the Bank Nagari Muaralabuh branch. This study uss quantitative methods.the population is the customer of the Muaralabuh branch of the Nagari Bank as many 100 respondents. The sampling technique used was using the slovin formula so that the sample in this study was 100 respondents. Data analysis using multiple linear regression analysis assisted by the computer program SPSS 20 for windows. The results of this study indicate that service quality has a positive and significant effect on cutomer satisfaction at the Muaralabuh branch of Nagari Bank.Keywords: service quality, customer satisfaction
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN PENYEDIA JASA KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2021 Bertha Meirista; Fahrul Imam Santoso
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.433

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dan membuktikan secara empiris faktor yang berpengaruh terhadap harga saham pada perusahaan penyedia jasa keuangan yang terdaftar di BEI tahun 2018-2021. Penelitian ini termasuk penelitian kuantitatif. Sampel ditentukan dengan metode purposive sampling dan jumlah sampel sebanyak 212 data. Dalam penelitian ini data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia, Bank Indonesia, dan Badan Pusat Statistik. Metode analisis pada penelitian ini yaitu analisis regresi dengan menggunakan IBM SPSS 21. Berdasarkan hasil penelitian membuktikan bahwa secara parsial tingkat suku bunga, ROA, ROE, dan DER tidak berpengaruh terhadap harga saham, sedangkan secara parsial EPS berpengaruh terhadap harga saham. Kata kunci : Tingkat Suku Bunga, ROA, ROE, EPS, DER, Harga Saham.
PENGARUH UPAH MINIMUM REGIONAL (UMR) DAN TINGKAT PENDIDIKAN TERHADAP JUMLAH PENDUDUK MISKIN PROVINSI RIAU 2011-2022 aswanto aswanto
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.441

Abstract

ABSTRAK The problem of poverty is a problem that cannot be denied by every country. So that this poverty problem should be a concern to be resolved, in the sense that the number of poor people every year has decreased from year to year. Poverty is not only the responsibility of the central government and local governments, but it should also be a concern for the individual himself how to try as much as possible. Because poverty does not just appear but of course there are factors that cause it. Of course, of the many factors, in this study there are two things that can affect the number of poor people in Riau Province, namely the Regional Minimum Wage (UMR) and the level of education. The wage received by a worker is the side of income that a worker can receive, so that with this income a person is able to meet the needs of life and his family. This means that the greater the wages received, the lower the number of poor people in a region. Meanwhile, education is capital for human resources that can improve their abilities both formally and skills, making it easier to find work because it has a high competitive value and results in productivity at work which will be able to meet the needs of their families. This study aims to examine the effect of Regional Minimum Wage and education level on the number of poor people in Riau Province 2011-2022. This study was analyzed using descriptive statistical analysis and multiple regression analysis using the Eviews 10 application. The results of this study found that the Regional Minimum Wage has a positive and significant effect on the number of poor people in Riau Province 2011-2022. While the level of education has a negative and significant effect on the number of poor people in Riau Province 2011-2022.Keywords : Regional Minimum Wage, Education Level, Number of Poor People
ANALISIS PERBANDINGAN RASIO KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PSAK 73 PADA PT TELEKOMUNIKASI INDONESIA (PERSERO) Tbk Shelma Sabrina; Auliffi Ermian Challen
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.439

Abstract

PSAK 73 is the latest rental accounting standard adopted from IFRS 16. PSAK 73 is effective for 2020. Loan rental classification is a type of rental allowed in PSAK 73 where the recognition, measurement, presentation and disclosure of property rights become more detailed in the position report finance. This study aims to analyze the financial ratios at PT Telekomunikasi Indonesia (Persero) Tbk which has implemented PSAK 73. The research period used was 2019-2020. The data used is secondary data obtained from the IDX. This study uses a quantitative descriptive method to assess the company's financial performance before and after the implementation of PSAK 73. The results showed that there was a significant differences in the liquidity ratio that was projected with the current ratio, solvency ratios that were projected with debt to asset ratio and debt to equity ratio, and the ratio of activities with total asset turnover between 1 (one) year before with 1 (one) after the implementation of PSAK 73 and there was no significant difference in the profitability ratio that was projected with return on assets and return on equity between 1 (one) year before with 1 (one) years after the implementation of PSAK 73. 
Akuntabilitas Pengelolaan Keuangan Daerah Dilihat Dari Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Pada Kantor Bkd Provinsi Sumatera Barat Tahun 2020 Nursal Nursal; Febryandhie Ananda
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.457

Abstract

This study aims to determine the influence of the Presentation of Financial Statements and Accessibility of Financial Statements on the Accountability of Regional Financial Management at the BKD office of West Sumatra Province the year is 2020. With the purposive sampling method as many as 40 respondents from BKD office employees. Using the SPSS 25 Application to test: Instrument Test (Validity Test, Reliability Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heterochedasticity Test) Hypothesis Test (T Test, Determination Test, Simple / Multiple Linear Regression Test). After testing, it was found that the presentation of financial statements has an influence on accountability of Regional Financial Management, which is mean that the hipotesis is accepted. Accessibility of Financial Statements has not influence on accountability of   Regional Financial Management, which is mean  that the hipotesis is not accepted.
PENGARUH RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI PERIODE 2018 - 2021 Saeful Nurfalah; Rumiasih Rumiasih; Muhammad Nur Rizqi
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.446

Abstract

This study aims to determine the effect of Return on Assets and Return on Equity on Dividend Policy partially and simultaneously in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population of this study is all consumer goods industrial sector companies listed on the IDX during 2018-2021. This research uses purposive sampling method with certain criteria in order to obtain a sample of 18 companies in the consumer goods industry sector. The data analysis method used is descriptive statistical method, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of research conducted partially show that Return on Assets has a significant negative effect on Dividend Policy and Return on Equity has a significant positive effect on Dividend Policy. Meanwhile, the results of research conducted simultaneously show that Return on Assets and Return on Equity have a significant effect on Dividend Policy together.Keyword : Return on Assets, Return on Equity, Dividend Policy
Analisis Faktor-Faktor Keuangan Yang Mempengaruhi Market Share Perbankan Syariah Di Indonesia Zakia Midania; Renil Septiano
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.456

Abstract

This research aims to analyze the Effect of Operational Fee (BOPO), Return On Assets (ROA) and Financing to Deposit Ratio (FDR) against Market Share Syariah Bank in Indonesia. This type of research is quantitative. Total population of 11 Sharia General Banks. The technique of sampling used is a total sampling, where the number of samples is equal to the population, namely 11 General Bank Syariah, the number of samples is 33 samples obtained from 11 Common Bank Syariah during the period of 3 years, 2018 until 2020. The analysis technique used in this research is a double linear regression analysis using program assistance of SPSS versions 23. The pharmacy in the test by using the t test. The results of this study indicate that the variable Operating Cost of Operational Income (BOPO) and Return On Assets (ROA) has a significant effect on market share, while Financing to Deposit Ratio (FDR) does not significantly affect the dependent variables namely Market Share
EVALUASI SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG DALAM MENINGKATKAN EFEKTIVITAS & EFISIENSI PADA CV. SUKSES GLOBAL MANDIRI) Reumiga Sabili Purnama; Indupurnahayu Indupurnahayu; Hurriyaturohman Hurriyaturohman
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.448

Abstract

This study aims to assess the effectiveness & efficiency of the implementation of the internal control system in CV. Independent Global Success. This study uses descriptive qualitative methods in the form of documentation, observation and quantitative, namely to calculate the results of the questionnaire on the effectiveness & efficiency of internal control in accordance with the theory. From the research results, it can be seen that the company in implementing the internal control system for merchandise inventory has been running effectively and efficiently with a percentage of 80.06%. From these results indicate that there has been a separation between related functions. Monitoring of merchandise inventory is also carried out periodically through stock taking activities. However, there are still weaknesses, namely the absence of access restrictions between the entry and exit of the warehouse and the absence of CCTV placement in the goods storage area.Keywords: Internal Control System, Inventory, Effectiveness & Efficiency.
INTEGRITAS LAPORAN KEUANGAN DILIHAT DARI INTELLECTUAL CAPITAL DAN LEVERAGE Budiman K; Muhammad Rivandi
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.460

Abstract

The information in the submitted financial reports must be relevant and reliable so that the decisions taken by investors are not biased, and that the financial statements have integrity. The aim of this research is to examine the effect of Intellectual Capital and leverage on the Integrity of Financial Statements in transportation sector companies. The population used in this study are transportation sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The research sample consisted of 11 companies selected using the Purposive Sampling technique and 3 years of observation. The research method uses the Panel Regression method. The results show that Intellectual Capital has no effect on the Integrity of Financial Statements and leverage has a positive and significant effect on the Integrity of Financial StatementsKeywords - Financial Statement Integrity, Intellectual Capital, leverage.

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