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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 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.
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.

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