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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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ANALISIS PERBEDAAN KUALITAS AKUNTANSI DAN TATA KELOLA SEBELUM DAN SETELAH PENERAPAN PSAK KONVERGENSI IFRS Neva - Novianti; Daniati Puttri - Puttri
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The International financial reporting standard (IFRS) is an international financial reporting standard that aims to make financial reports comparable and have a high level of reliability. Indonesia carried out the full implementation of the term 'coverage' in 2012. Thus, it is expected that the accounting quality will be better after the implementation, as well as the governance practices. This study aims to find out empirically, whether there are differences in accounting quality as measured by earnings quality and accounting conservatism and governance before and after the application of PSAK that refers to IFRS. This research uses companies listed on the Indonesia Stock Exchange, especially consumer groups from 2008 to 2015 (2008-2011 before full adoption of IFRS and in 2012-2015 after full adoption of IFRS). There are 18 companies that fit the criteria. The hypothesis test results show that there is no difference in accounting quality based either on earnings quality or conservatism before and after the implementation of IRFS. However, governance shows a difference between before and after the implementation of IFRS.

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA CV. PUTRA TUNAS MANDIRI PADANG Gracesia Gracesia; Dewi Zulvia; Nila Sari
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

In carrying out the activities of companies has very much requires adannya a informed and relevant to make decisions .One of information needed is about information company accounting that are amenable to survival perusahaan.sistem accounting information the sale of and acceptance of cash is one of the sub accounting information system which explains how should the procedure in doing the sales activity and acceptance of cash from the sale , so that the act of manipulation on the sale and acceptance of cash can be avoided(Prasetiyati, 2014). Aims to determine how credits an accounting system from the sale in cv .putra mandiri shoots and to determine whether the credit the sale of an accounting system has been implemented in accordance with an accounting system theory . In an analysis of data by using the method descriptive quantitative and results in the present study show that the sale of credit accounting information system has been an important role in supporting

Pengaruh Kualitas Pelayanan dan Promosi Terhadap Kepuasan Pelanggan pada PT Stainlessindo Anugrah Karya di Kota Batam realize Realize
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Business competition in the Batam city nowadays can be said to be very strict because of the growing knowledge, culture and technology so that more competitors are opening a business in the same field. To overcome the tight competition in the marketing of stainless steel and iron work, one of the efforts must be done by the company is to implement the strategy of service quality and promotion to improve customer satisfaction. The purpose of this study is to determine the influence of service quality and promotion on customer satisfaction at PT Stainlessindo Anugrah Karya in Batam city individually and at the same time. This study method is by using descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis test. The results of this study indicate that the variable of service quality and promotion individually and simultaneously have a positive value and significance below the alpha level that has been assigned on customer satisfaction variable which the coefficient value of service quality has the most dominant contribution, so it can be concluded that the variable of service quality and promotion have positive and significant influence on customer satisfaction variable individually and simultaneously.

Ukuran dan spesialisasi industri kantor akuntan publik mempengaruhi kualitas audit dengan variabel moderasi tingkat risiko litigasi perusahaan Elsa Meirina; Oakar Alexander
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Artikel ini meneliti tentang pengaruh tingkat risiko ligitasi perusahaan pada hubungan antara ukuran dan spesialisasi industri kantor akuntan publik terhadap kualitas audit

Kesenangan, Dorongan Berbelanja dan Merek terhadap Intensi Berbelanja Online Produk Fashion (Studi pada Mahasiswi STIE “KBP” Padang) Febsri Susanti
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this study to find out how the influence of pleasure shopping, shopping, brand, the intention to shop through the online shop. The research method used is explanatory research. Sampling technique used ispurposive samplingsehingga from the population are taken as many as 93 respondents. Data analysis technique used is test of validity, reliability, classical assumption test, multiple linear regression test, F test and t test. Based on multiple linear regression analysis, buying pleasure variable, buying impulse, brand to shopping intention through online shop obtained Y = - 0,069 + 0,277 X1 + 0,286 X2 + 0,534 X3Based on the test results simultaneously found that the variable of buying pleasure, buying impulse, brand influence simultaneously to the intention of shopping through online shop with significant value 0,000 <0,05. From the results of partial tests found shopping pleasure variables affect the intention of shopping through the online shop because the resulting significant value of 0.007 <0.05. Shopping boost variables affect the intention of shopping through the online shop because the significant value generated by 0.001 <0.05. Brand variables affect the intention of shopping through the online shop because the significant value generated by 0.000 <0.05. While the results of determination coefficient test obtained Adjusted RSquare with 0.974. This means that the proportion of variance of independent variable to dependent variable is 97,4% the rest of 2,6% explained by other variable not discussed in this research

Analisis Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Pt Bank Riau Kepri Viola Syukrina E Janrosl
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

ABSTRACT This study aims to examine and provide empirical evidence of the influence between GCG and company size on tax avoidance at Bank Riau Kepri. This type of research is classified as causative research. The population in this study is Bank Riau Kepri in 2015-2017. The sample selection with purposive sampling method. The data used in this study is secondary data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The research data was analyzed by multiple regression analysis with SPSS 22. The test results showed that Good corporate governance had a significant effect on tax avoidance. Can be seen the value of GCG which has a significant value of 0.000> 0.05. Company size has a significant effect on tax avoidance. Can be seen significant value 0.00 <0.05. Simultaneously Good corporate governance and company size together have a significant effect on tax avoidance. It can be seen that there is a significant value of 0.000 <0.05. For further research should add other variables that affect corporate tax avoidance including ownership structure and audit committee.Keyword: GCG; Company Size; Tax Avoidance.ABSTRAKPenelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh antara GCG dan ukuran perusahaan terhadap tax avoidance pada Bank Riau Kepri. Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif. Populasi dalam penelitian ini adalah Bank Riau Kepri. Pemilihan sampel dengan metode purposive sampling. Sampel dalam penelitian ini adalah laporan keuangan Bank Riau Kepri yang diolah bulanan dari tahun 2015-2017. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Teknik pengumpulan data dengan teknik dokumentasi. Data penelitian dianalisa dengan analisis regresi berganda dengan SPSS 22. Hasil pengujian menunjukkan bahwa Good corporate governance berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai GCG yang mempunyai nilai signifikan 0.000 > 0,05. Ukuran Perusahaan berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai signifikan 0.00 < 0,05. Secara simultan Good corporate governance dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap tax avoidance. Dapat dilihat diperoleh nilai signifikan 0,000 < 0,05. Bagi penelitian selanjutnya hendaknya menambah variabel lain yang mempengaruhi tax avoidance perusahaan diantaranya struktur kepemilikan dan komite audit.Kata Kunci : GCG; Ukuran Perusahaan; Tax Avoidance

MODEL ALTMAN Z-SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS : STUDI EMPIRIS PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lidya Martha; Sri Mardhatillah; Zusmawati Zus
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Financial distress is the financial difficulties experience by a company before the company become bankruptcy (Mafiroh, 2016). The purpose of this study was to determine which firms would be predicted financial distress. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2015. In this study, the population is used 365 companies. The process of collecting samples are using purposive sampling method. The model used to analyze the rate of financial distress is Altman Z-Score Model. The results showed that of the 15 companies that were sampled 5 (five) of them were healthy (>2,99), 2 (two) of them were financial distress (<1,81) and 8 (eight) indicated in grey area (1,81 – 2,99).

Strategi Pengembangan Industri Tahu Dalam Rangka Memperoleh Laba Ariyanto Masnun; Amirul Amirul
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

ABSTRAK Industri Tahu mbak Yani dusun Purwo Bakti, Kecamatan Bathin III, Kabupaten Bungo merupakan salah satu UMKM yang dapat memenuhi salah satu kebutuhan pangan yang diperlukan oleh masyarakat. Selain memiliki rasa yang enak dan kandungan protein yang tinggi tahu juga memiliki harga ekonomis yang terjangkau.Penelitian ini bertujuan untuk mengetahui mengenai kelayakan pengembangan industri pembuatan tahu dalam upaya perolehan laba. Dalam penelitian ini peneliti menentukan populasi yaitu pimpinan/ pemilik industri dan seluruh karyawan industri. Adapun teknik pengambilan sampel dalam penelitian ini yaitu teknik purposive sampling yang menjadi sampel dalam penelitian ini adalah pemilik industri, dan karyawan industri sebanyak enam orang.Hasil dari penelitian menunjukan bahwa kelayakan bisnis dalam upaya pengembangan usaha Industri tahu mbak Yani terdapat beberapa hambatan yang telah dihadapi telah menyebabkan lambannya perkembangan usaha tahu mbak Yani. Hal itu tentunya kurang baik bagi kelangsungan usaha, oleh karena itu diperlukan strategi dalam mengembangkan usaha berupa study kelayakan bisnis. adapun upaya yang dilakukan oleh industri tahu mbak Yani dusun Purwo Bakti dalam mengembangkan industri pembuatan tahu ialah dengan cara melakukan pengembangan produk, melakukan upaya menambah sarana dan prasarana, dan untuk meminimalisir kerugian dengan mengurangi ukuran tahu. Kata kunci: Kelayakan Pengembangan Industri Dan Laba

Analisis Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham Perusahaan dalam Indeks LQ45 Di BEI dengan Regresi Data Panel Aminar Sutra Dewi; Zusmawati Zusmawati; Nola Hasrina Lova
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The stock price of companies listed in the LQ45 Index has decreased almost in all sectors, except the mining and infrastructure sectors are still in the green zone. This study aims to examine the effect of Return on Equity on stock prices and the size of the Company on the company's stock price. The sample was selected using a purposive sampling method, while the data used was secondary data in the form of financial report data. The model is estimated using data panel regression, namely Common Effects Models (CEM), Fixed Effects Models (FEM), and Random Effects Models (REM). The results of this study indicate that financial performance has no significant effect on stock prices, and the size of the company also has no significant effect on stock prices.

Dampak tax avoidence terhadap harga saham dengan corporate governance dan ukuran perusahaan sebagai variabel moderating Yunita Valentina Kusufiyah; Dina Anggraini
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The main purpose of a company that has go public is to generate profits in order to increase the prosperity of shareholders through increasing the value of the company. One of the management efforts to increase the value of the company is to reduce tax expense. Tax expense can be optimized through tax planning action. One of tax planning that does not violate the law one of them is by tax avoidance. Tax planning can be applied if Good Corporate Governance is done by management. This research aims to examine the effect of tax avoidence on the stock price of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research aims to prove whether Corporate Governance and company size can moderate the effect of Tax Avoidance on the stock price of manufacturing companies listed on IDX. The research methodology used in this research is regression analysis that is linear regression analysis. The findings of this study that tax avoidence has an influence on stock prices. The management of the tax expense gets the attention of shareholders so as to raise the stock price.

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Contact Name Elva Dona

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Abstract

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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