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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 PERENCANAAN PAJAK, PENGHINDARAN PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Rukiyanti Rukiyanti; Mulyani Mulyani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.500

Abstract

This study aims to determine and examine the effect of tax planning, tax avoidance, and capital structure on firm value. This type of research is quantitative research. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange from 2017-2021. The population in this study totaled 83 companies. This study uses secondary data. The sampling technique used was purposive sampling to obtain a sample of 15 companies so that the total number of research observations was 60 samples. The analysis technique used is multiple linear regression analysis. The test uses the EVIEWS 9 program. The results show that simultaneously tax planning, tax avoidance, and capital structure affect firm value. Tax planning does not affect firm value, tax avoidance negatif affect firm value and capital structure positif affects firm value.Keywords: Tax Planning, Tax Avoidance, Capital Structure, Firm Value
Pengaruh Brand Image, Brand Trust dan Company Reputation Terhadap Loyalitas Pelanggan Doni Marlius; Febi Anwar
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.476

Abstract

Competition in the world is currently a challenge for every company because of the many product brands in the electronics industry such as smartphones. The purpose of this study was to examine whether there is an effect of Brand Image, Brand Trust and Company Reputation on customer loyalty. This research was conducted by distributing questionnaires to the community in the city of Padang. Testing and data management using SPSS with the help of multiple regression and correlation methods. In testing this hypothesis using multiple linear regression testing, descriptive test, t-test and Cronbach Alpha consumer choice is used to measure the validity and reliability, testing that has been done that all variables show valid and reable. Based on the results of the partial test (t test), brand image has a significant effect on customer loyalty. where it is the brand image has a t-count value greater than the t-table with a sign value, thus the brand image statistically has an influence on customer loyalty, brand trust has a significant effect on customer loyalty. In which case, brand trust has a t-count value greater than t-table with a sign value, thus brand trust statistically has an effect on customer loyalty and company reputation has a significant effect on customer loyalty. In which case, company reputation has a t-value greater than the t-table with a sign value, thus company reputation statistically has an influence on customer loyalty.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA LENEK BARU M Zaenul Arifin; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.438

Abstract

ABSTRAKPenelitian ini menunjukan untuk mengetahui bagaimana peran perangkat desa pada Desa Lenek Baru dalam akuntabilitas pengelolaan dana desa. Teknik pengumpulan data pada penelitian ini menggunakan wawancara dan dokumentasi. Subjek penelitian ini berjumlah 9 orang yang merupakan perangkat desa di Desa Lenek Baru yang terdiri dari Kepala Desa, Sekertaris Desa, Kaur Keuangan Desa, Kaur Perencanaan, Kaur Umum, Kasi Pemerintahan, Kasi Kesejahteraan, Kasi Pelayanan, dan Kepala Kewilayahan/Dusun.Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif untuk mengetahui perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggngjawaban dalam pengelolaan dana desa. Selain itu, pengumpulan data menggunakan teknik trigulasi dengan metode wawancara, dan dokumentasi.Hasil penelitan ini yang dilakukan menunjukkan bahwa perangkat desa di Desa Lenek Baru telah berperan dalam akuntabiliitas pengelolan dana desa dengan menjalankan ugas-tugasnya mulai dari prosess perencanaan, penatausahaan, pelaporan pertanggungjjawaban, pengawasan dan pembinaan yang di jalankan sesuai tanggungjawabnya masing-masing sebagai perangkat desa di Desa Lenek Baru dan tellah melakukan pertanggungjawabkan dengan adanya Laporan Reealisasi Pelaksanaan APBDes desa Lenek Baru.
PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Manufaktur Sektor Food Dan Beverage yang Terdaftar di BEI Tahun 2017-2021) Julinda Ramdani; Yulianto Yulianto
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.492

Abstract

This study aims to determine the effect of Company Size, Capital Intensity and Managerial Ownership on Tax Aggressiveness in manufacturing companies in the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The type of research used is quantitative. The sample selection was carried out based on the purposive sampling method, so that the samples obtained were 10 (ten) companies. The data analysis technique used is panel data regression. With data management using the Eviews 9 program. The results showed that simultaneously the variables Firm Size, Capital Intensity and Managerial Ownership have an effect on Tax Aggressiveness. Partially, Company Size has an effect on Tax Aggressiveness, Capital Intensity has no effect on Tax Aggressiveness and Managerial Ownership has an effect on Tax Aggressiveness. Keywords: Company Size; capital intensity; managerial ownership; Tax Aggressiveness
Pengaruh Intensitas Modal, Ukuran Perusahaan, Dan Beban Pajak Tangguhan Terhadap Tax Avoidance Zeni Indira Putri; Endah Finatariani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.496

Abstract

Perusahaan Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Tahun 2017-2021
Analisis Keuangan Menggunakan Rasio Keuangan Untuk Mengukur Kinerja Keuangan PT Mayora Indah Tbk Dalam Periode 2019-2022 Dyah Kustyaningsih; Riny Jefri
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.482

Abstract

Tujuan penelitian ini adalah untuk menilai kapasitas PT Mayora Indah Tbk dalam mengelola keuangannya dari tahun 2019 hingga 2022. Salah satu pendekatan analisis laporan keuangan adalah teknik yang digunakan untuk mengevaluasi kinerja keuangan. Metode analisis laporan keuangan menggunakan sejumlah statistik keuangan, antara lain rasio likuiditas, solvabilitas, aktivitas, dan rentabilitas. Temuan penelitian menunjukkan bahwa karena rata-rata rasio lancar, rasio cepat, dan rasio kas melebihi norma industri, maka kinerja keuangan PT Mayora Indah Tbk periode 2019–2022 dinilai dari rasio likuiditas yang dinilai baik. Berdasarkan rasio solvabilitas yang dihitung dari rasio utang terhadap ekuitas dan rasio utang terhadap aset. Rasio utang terhadap aset menunjukkan keberhasilan finansial di bawah standar karena jumlah rata-ratanya masih di bawah rata-rata industri. Rasio utang terhadap ekuitas, bagaimanapun, menunjukkan kesuksesan finansial yang signifikan karena sering mengalahkan tolok ukur industri. Rasio profitabilitas dianggap di bawah standar karena margin laba bersih, laba atas investasi, dan laba atas ekuitas pada umumnya masih di bawah rata-rata industri. Sementara itu, rasio aktivitas dianggap di bawah standar karena nilai rata-rata perputaran modal kerja, perputaran aset tetap, dan perputaran total aset masih di bawah standar industri sejenis.
Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Kinerja Aparatur Pada Kantor Desa Madobag Kecamatan Siberut Selatan Kabupaten Kepulauan Mentawai Sutiyem Sutiyem; Jumiatul Mulya; Dessy Trismiyanti; Jusmanto Samalelet
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.504

Abstract

This research aims to determine how much influence leadership style and motivation have on the performance of apparatus at the Madobag Village Office, South Siberut District, Mentawai Islands Regency. The type of research used is quantitative research methods. The number of samples in this study was 35 people. The analytical method used is Multiple Linear Regression Analysis. The results of the research show that leadership style has a positive and significant effect on the performance of apparatus at the Madobag Village office, South Siberut District, Mentawai Islands Regency. Motivation has a positive and significant effect on the performance of apparatus at the Madobag Village Office, South Siberut District, Mentawai Islands Regency. Based on the F test, leadership style and motivation simultaneously influence the performance of apparatus at the Madobag Village Office, South Siberut District, Mentawai Islands Regency. The R Square value is 0.989% which means that Leadership Style and Motivation are able to influence the Performance of Apparatus at the Madobag Village Office, South Siberut District, Mentawai Islands Regency by 98.9%, the remaining 0.11% is influenced by other factors not examined in this research. Keywords: Apparatus Performance, Leadership Style, Motivation 
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

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