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JURNAL PUNDI

jurnal-pundi
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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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LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN KAUSALITAS Muhammad Rivandi; Sri Madona Saleh; Renil Septiano
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility (Wahba & Elsayed, 2015). This study aims to examine the effect of leverage, profitability, and size toward the disclosure of corporate social responsibility. The samples of this study are 51 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is panel regression model. The result this study tested that leverage has t statistics the biggest than t table (3,571 ≥ 1,969), profitability has t statistic the biggest than t table (-2,495 ≥ - 1,969), and size of the firm has t statistic the biggest than t table (-1,961 ≥ -1,651). Base on hypothesis tested that the leverage, profitability, and size of the firm have a significant effect toward disclosure of corporate social responsibility

Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management yunita valentina kusufiyah
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

Pengaruh intellectual capital disclosure, kinerja keuangan, dan kepemilikan manajerial terhadap nilai perusahaan Muhammad Rivandi
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The achievement of a value of the firm may effect positive impact, both internal and external's company (Debby, Mukhtaruddin, Yuniarti, Saputra, & Abukosim, 2014).This study aims to examine the effect of intellectual capital, financial performance, and managerial ownership on the firm value. The samples of this study are 30 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is Multiple regression models. The result this study tested that intellectual capital disclosure have t statistics the biggest than t table (4,137 ≥ 1,652), leverage has t statistic the smallest than t table (-0,621 ≤ - 1,652), profitability has t statistic the biggest than t table (2,348 ≤ 1,652) and managerial ownership has t statistic the biggest than t table (2,157 ≥ 1,652). Base on hypothesis tested that the Intellectual Capital Disclosure, Profitability, and Managerial Ownership variable has Positive a significant effect on the Firm Value, whereas Leverage Variable significant no effect on the Firm Value Keywords:Intellectual capital disclosure, leverage, profitability, manajerial ownership and firm value

Model Hubungan Karakteristik Perusahaan dan Pengungkapan Informasi Lingkungan Perusahaan Lisa Amelia Herman; Srimadona Saleh
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

The aims of this study was to determine the effect of company size, profitability and leverage of the corporate Environmental Dislosure (ED). Company size measured by logaritma natural of total asset, profitability measured by return on assets (ROA/ratio of net income to total assets) and leverage measured by debt to equity ratio (DER/ratio of debt to total equity). Corporate environmental disclosure is measured using the environmental indicators from Global Reporting Initiatvive Guidline 4 (GRI G4) with total 34 indicators. This study populations is listed manufacturing companies in Indonesia Stock Exchange in 2013–2015 with total sample of 76 companies. the sampling method was purposive sampling method. The type of data used is secondary data. This study used annual report from listed manufacturing companies in Indonesia Stock Exchange to analyzed. The data was analyzed by using multiple linear regression analysis with IBM SPSS. The result indicate that company size has significant influence to the corporate environmental disclosure. The result for the second and third hypothesis indicated that profitability and leverage has no significant influence to .the corporate environmental disclosure.

JOB ANALYSIS, WORKLOAD ANALYSIS, AND EMPLOYEE’S NEEDS PLANNING DETERMINANT OF EMPLOYEE PERFORMANCE OF CIVIL SERVANT Faizal, Riza
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The puprpose of this study was to determine to analyze : (1) job analysis, workload analysis, employee’s needs planning and employee performance civil servant in Tasikmalaya Regency. (2) Effect of partially or simultaneously work analysis, workload analysis, employee’s needs planning employee’s needs planning for employee performance in Tasikmalaya Regency. The method used was descriptive method. The data collection techniques used were questionnaires, depth interviews, and documentation. The sampling tecnique used is a census with a sample size that was 100 (one hundred) respondents. The analytical tool used was path analysis. Based on the result in disccusion in mind that job anlysis, workload analysis, employee’s needs planning and performance of employees in Tasikmalaya Regency included in good classification. There is positive effect of job analysis, workload analysis, employee’s needs planning partially or simultaneously on the performance of employees in the Tasikmalaya Regency. So, Hypothesis were veryfied.

KINERJA PASAR DITINJAU DARI ASPEK KEPEMILIKAN MANAJERIAL KEPUTUSAN INVESTASI DAN KEBIJAKAN DIVIDEN Fitri Yeni; Riri Mayliza
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Performance of the company can be seen from two parts, namely financial performance and market performance. The Market Performent This study is to examine the effect of managerial ownership, investment decisions, and dividend policy to market performance. Samples in this study are manufacturing companies listed on Indonesia Stock Exchange that provide dividends from 2013 until 2015. Samples were taken by using the technique of puposive sampling, the data were analyzed by using Panel Data Regresion method. The results showed that managerial ownership (KP) has a regression coefficient value of 0.173 and t count of 0.594 with probability value 0.555> 0 So concluded managerial ownership has no significant effect to market performance , The results show that investment decision (PER) Has a regression coefficient value of 0,214 dan thitung 2,931 With probability value of 0,005 <0,05 , Dividend Policy (DPR) regression coefficient value of -0,187 and thitung -3,422 With probability value of 0,001 <0,05 The results show that investment decision has positive and significant effect to market performance and dividend policy has negative and significant effect to market performance. Keywords: Managerial Ownership, Investment Decision, Dividend Policy, Market Performance

Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang) mike kusuma dewi
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23

Analisis Loan To Deposit Ratio, Capital Adequacy Ratio dan Return On Assets PT. Bank Pembangunan Daerah Sumatera Barat Jhon Fernos; Elva Dona
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this research is to investigate and analyze condition of Loan to Deposit Ratio (LDR), Capital Adequency Ratio (CAR) and Return On Assets (ROA) on PT. Bank Pembangunan Daerah Provinsi Sumatera Barat. Type of this research is descriptive quantitative research. Type of data in the research is primary and secondary data. The population that is used in this research is PT. Bank Pembangunan Daerah Sumatera Barat finance report begin 2016 until 2017. Analyze data technical is used of this research to calculate Loan to Deposit Ratio (LDR), Capital Adequency Ratio (CAR) and Return On Assets (ROA).Loan To Deposit Ratio (LDR) at PT. Bank Pembangunan Daerah Provinsi Sumatera Barat in 2016 and 2017 indicates that the level of liquidity of PT. Bank Pembangunan Daerah Provinsi Sumatera Barat is healthy because it is in the healthy category set by BI is LDR ≤ 94.75%. Capital Adequacy Ratio (CAR) Condition of PT. Bank Pembangunan Daerah Provinsi Sumatera Barat in the period 2016-2017 is healthy because it is in the healthy category set by BI that is CAR ≥ 8%. Return On Assets (ROA) at PT. Pembangunan Daerah Provinsi Sumatera Barat in the period 2016 is healthy because it is in the healthy category set by the BI of ROA ≥ 1.215%. But in the year 2017 seen from the value of Return On Assets is quite healthy because it is in the category of healthy enough set by the BI of ROA <1.215%

Loyalitas Nasabah Bank Nagari Syariah Cabang Bukittinggi Dilihat dari Kualitas Pelayanan Doni Marlius
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Customer loyalty is very important for companies that maintain the continuity of their business and the continuity of business activities. The purpose of this study is to determine the effect of service quality on customer loyalty Bank Syariah Bank Bukittinggi Branch. The sample used counted 86 people, with method of doubled linear regression analysis. The result proves that the physical evidence has a significance value of 0.016 <0.05, empathy has a significance value of 0.023 <0.05, reliability has a significance value of 0.014 <0.05, the responsiveness has a significance value of 0.000 <0.05, the assurance has a value significance of 0.174> 0.05, that physical evidence, empathy, reliability, responsiveness and assurance have a significance value of 0,000 <0.05. Thus the physical evidence, empathy, reliability, responsiveness and collateral together have a positive and significant impact on customer loyalty of Bank Nagari Syariah Bukittinggi Branch.Keywords: Loyalty, Quality of Service

FACTORS ANALYSIS OF AFFECTING THE QUALITY OF GOVERNMENT FINANCE SUBSIDIARIES (Empirical Study Payakumbuh Government) Lisa Amelia Herman; Daswirman Daswir
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

This study aimed to test: 1) Effect of implementation of financial management information system to quality LKPD, 2) Effect of human resource competencies to quality LKPD, and 3) Influence of Role SPIP to quality LKPD. This type of research is classified at the research be cuantitatife. The population in this study are 10 work units (SKPD) in Payakumbuh. Selection of the sample with purposive sampling method, the number of respondents 100. The data used in this study of primary data. Data collection techniques with engineering survey by distributing questionnaires to Employees Finance, General and Human Resources, Division of Program and Admin SIPKD. The analytical method used is path analysis with SPSS. The research proves that 1) Implementation of Financial Management Information System positive significant effect on the quality of LKPD where significant value of 0.007> 0.05. β coefficient value in the variable X1 is positive which means that (H1 accepted). 2) HR Competency positive significant effect on the quality of LKPD where significant value of 0.002> 0.05. β coefficient value in the variable X2 is positive which means that (H2 accepted). 3) SPIP positive significant effect on the quality of LKPD where significant value of 0.000> 0.05. β coefficient value in the variable X3 is positive which means that (H3 accepted).

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Home Page

OAI Link

Editorial Team

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Contact Name Elva Dona

Contact Email elvadona@akbpstie.ac.id

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Location Kota padang, Sumatera barat INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Elva Dona

Contact Email
elvadona@akbpstie.ac.id

Phone
-

Journal Mail Official
elvadona@akbpstie.ac.id

Editorial Address
-

Location
Kota padang,

Sumatera barat

INDONESIA