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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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PROFITABILITAS PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empris pada Perusahaan Manufaktur yang Go Publik yang terdaftar di BEI periode 2013-2015) Mike Kusuma Dewi
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

In earnings information companies can be used to assess the performance of management, and can also to estimate the risk in investing in a company. Investors often focus their attention on earnings information without seeing the procedures used to generate earnings information will encourage the company's management to take income smoothing action. Hopefully the information provided in the financial statements is valid information, relevant and reliable for users of financial statements. In reality there is no denying that there are still companies that indicate the practice of income smoothing. The purpose of this study is to determine the effect of ROE and NPM on the practice of income smoothing on manufacturing entities that have Go Public listed on the Indonesia Stock Exchange This study used a sample of 35 business entities that have Go Public period 2013-2015. The research hypothesis used Multiple Regression Analysis using SPSS Ver.data processing tool 16. The test result showed that ROE and NPM there is no significant influence to earnings smoothing practice. And in fact until 2015 where the good economic conditions do not affect management to implement the practice of income smoothing. Key words : ROE, NPM, Income smoothing

PROFITABILITAS, DAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU LEVERAGE PERUSAHAAN DI INDONESIA Vio Loren Qusibah; Irdha Yusra
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The study conducted to enhance the knowledge about the influence of profitability and firm size to the Leverage. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sample collection technique has been carried out by using purposive sampling method and based on the predetermined criteria, 114 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data. The study show that profitability and firm size have negative and significant influence on leverage in Indonesia

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MEMBELI ASURANSI JIWA AJB BUMIPUTERA 1912 Saiful Anwar; Dasniar Dasniar; Romi Susanto
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

ABSTRAKPeranan asuransi dalam dunia bisnis semakin penting, karena timbulnya risiko tidak dapat diprediksi, sedangkan perusahaan harus jalan terus menerus tanpa mengenal kasihan. Dengan mengorbankan satu permil premi asuransi dapat melindungi 100% kerugian yang terjadi. Perbankan bersedia memberikan kredit a mpabila penerima kredit diasurnasi jiwanya sebesar kredit yang diterimanya. Tujuan penelitian ini adalah untuk menguji pengaruh produk, harga, lokasi, dan promosi terhadap keputusan pembelian.Metode pengumpulan data melalui kuisioner yang didistribusikan kepada 86 konsumen asuransi. Data tersebut dianalisis menggunakan regresi linear berganda. Hasil penelitian ini membuktikan bahwa harga, lokasi, dan promosi tidak berpengaruh signifikan terhadap keputusan pembelian jasa asuransi. Dimana nilai t hitung lebih kecil dari t tabel pada level signifikansi 5% (< 1,99). Sedangkan produk berpengaruh signifikan terhadap keputusan pembelian jasa asuransi. Dimana nilai t hitung lebih besar dari t tabel pada level signifikansi 5% (3,79 > 1,99).

Profitabilitas Perbankan Dilihat dari Aspek Dana Pihak Ketiga, Kecukupan Modal dan Risiko Kredit Riri Mayliza; Fitri Yeni; Lola Fitria Sari
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Banking is a financial institution that has an important role in the economic system in Indonesia. Economic development cannot be separated from the banking sector and various factors that can influence it. This study aims to examine the effect of third-party funds, capital adequacy and credit risk toward bank profitability. The sample used in this study are banking companies listed on the Indonesia Stock Exchange and not experiencing delisting during the 2013 to 2015 observation period. Based on the results of multiple linear regression analysis it can be concluded that third-party funds and capital adequacy partially have a positive and significant impact on profitability. Meanwhile, credit risk partially has a negative and significant effect on profitability

Hubungan penerapan sistem akuntansi keuangan terhadap kualitas laporan keuanganpada dinas pengelolaan keuangan dan asset daerah kota bukittinggi Adriansyah, Adriansyah; Rahmadani, Kiki
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

AbstractBukittinggi city in financial reports in a few years ago still not meet the criteria of the value of the required information visible gain from the opinions of Local Government Financial Report Bukittinggi city. One of the guidance in the assessment of a financial report of the compliance to the regulation and the presentation of the financial report with the criteria that have been assigned. The purpose of this research is to know the influence of the implementation of regional financial accounting system to the quality of the Regional Financial Report on DPKAD Bukittinggi city. Announcement of samples in this research are using Slovin method by as much as 77 respondents. Analysis methods used namely Rank Spearmen Correlation analysis. The findings of this research shows that the implementation of regional financial accounting system have positive and significant impact on the quality of the Regional Financial Report on DPKAD Bukittinggi city. This can be seen from the results of the assessment of the respondents against the implementation of regional financial accounting system reached 95%. While the quality of the Regional Financial Report produced DPKAD Bukittinggi city is very good with the level of the assessment respondents reached 90%. As well as the significant value by using Correlation Coefficient analysis Rank Spearmen reach 0,564.Key Words: financial accounting system (earlier), the quality of Financial Report

Pengaruh Corporate Social Responsibility, Mekanisme Good Corporate Governance, Nilai Perusahaan, Ukuran Perusahaan dan Leverage terhadap Return Saham Sari Octavera; Febri Rahadi
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Corporate Social Responsibility (CSR) represents the role and concern of the company towards the social and environmental aspects related to the operations of the company that interacts with the environment and society and the efforts towards sustainable development. In addition, no less important in the company's operations and its relation in meeting stakeholder trust and stimulating investors to invest is the emphasis on Corporate Governance (GCG) mechanisms in achieving good corporate governance. Implementation of Corporate Social Responsibility and Corporate Governance mechanism and corporate image, as seen from the company's value (Tobin's Q), Company Size (LnSIZE) and Leverage (DER) will help achieve the objectives of establishing the company and improve the welfare of its owner or shareholder by increasing stock return. The sample of this research is 10 oil palm plantation sub-sector period 2012-2014 period. Testing simultaneously shows CSR, Managerial Ownership, Institutional Ownership, Corporate Value, Size and Leverage effect on stock return of 24.4%. Partially, CSR, managerial ownership and corporate value have a negative effect while institutional ownership has a positive effect on stock return. However, these findings have not been shown to have a significant effect. Meanwhile, firm size and leverage proved to have a positive and significant effect on stock return. Keywords: Corporate Social Responsibility, Good Corporate Governance, Firm Value, Firm Size, Leverage, Stock Return.

MINAT BELI KONSUMEN TOKO SEPATU BATA DIPASAR RAYA PADANG DILIHAT DARI SIKAP DAN IKLAN Yuli Priyanti; Febsri Susanti; Nazaruddin Aziz
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

The company is engaged in the manufacture, import, export and distribution of leather shoes, built-up canvas, casual and sports shoes, injection slippers, and special shoes for industry. This study aimed to analyze the influence of each variable, the attitude (X1), advertising (X2) toward purchase intention. Data were collected through questionnaires. to 100 respondents Bata store consumer markets desert highway by using accidental sampling method to determine the respondents to each variable. By using the validity test, reliability test, descriptive analysis, multiple linear regression analysis, the coefficient of determination (R2), t-test, f. Data analysis technique used is multiple linear analysis. The result of this study shows that attitude and advertising have a significant effect on consumer buying interest in the purchase of shoes brick desert highway market.

Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran Elsa Meirina; Afdaluddin Afdaluddin
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.

Pengetahuan Konsumen Tentang LPG Bersubsidi di Indonesia Joni Fernandes
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The aim of this study is to analyze the main factors of consumer knowledge about the official retail price of subsidized LPG and consumer knowledge that the 3 kg LPG is subsidized by the government of Indonesia. This study uses survey logistic regression (SVY logit) as a method of analysis. The results found that Communities in the city tend to be more aware that 3 Kg LPG is subsidized by the government than 2% in rural areas. There is no difference in the increasing education of respondents who live in rural than urban residents who live in the knowledge that the 3 kg LPG is subsidized by the government. Ignorance of the public on fossil fuels are subsidized by the government should not be ignored. The public ignorance will lead to resistance and demonstrations to reject any policy of elimination of fossil fuel subsidies, which in turn increase the price of subsidized fuel

Analisis korelasi tingkat pendidikan dan status ekonomi terhadap kesejahteraan sosial dengan tingkat pendapatan sebagai contingency variable di kabupaten labuhanbatu Nurintan Asyiah Siregar
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Social Welfare is a common goal to be achieved. Therefore there is a need to increase the quality of education in the district of Labuhanbatu. Because with a low level of education will result in social welfare and low in support with low economic status and low income levels again. A high level of crime that occurred in the district of labuhanbatu caused by the low income level that effect cause social welfare disrupted. For long-term author want to achieve is able to formulate a policy that can improve tarap community living that has a low level of education so that the level of kriminilitas can minimalize. Special targets to be achieved in this research is the regional government can know exactly how the situation of social welfare that occurs in the rural areas. The method to achieve that goal is to provide skills training and motivation to be increased education kejenjang higher. This research uses the primary data obtained or collected directly from the source of the data through the spread of a list of questions (questionaire) and interview (interview). Keywords: The level of education, Economic status, Social Welfare, Income Level

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Elva Dona

Contact Email elvadona@akbpstie.ac.id

Phone -

Journal Mail Official elvadona@akbpstie.ac.id

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Location Kota padang, Sumatera barat INDONESIA

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