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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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Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Jurusan Akuntansi Terhadap Pemilihan Berkarir Dibidang Perpajakan Dengan Religiusitas Sebagai Variabel Moderasi (Studi Kasus Pada Universitas Negeri Di Pekanbaru) Nanda Suryadi; Arie Yusnelly; Chika Chika
JURNAL PUNDI Vol 5, No 2 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i2.364

Abstract

This study aims to determine the factors that influence the interest of students in the accounting department to have a career in the field of taxation. This type of research is quantitative. The population and sample in this study were students of the Accounting Department, Sultan Syarif Kasim State Islamic University, Riau and Riau University, Class of 2016. The data collection technique used a questionnaire. Data were analyzed using PLS (Partial Least Square) analysis technique through SmartPLS software. The results showed that the variables of perception, professional recognition, and labor market considerations had a positive effect on student interest. While the variables of motivation, financial rewards, and religiosity have no effect on student interest.
PENGARUH STRATEGI PROMOSI DAN FASILITAS TERHADAP PEMILIHAN TEMPAT WISATA ANAI LAND Salma Yetti
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.332

Abstract

    Fast traslate Icon translate The purpose of this study was to determine the effect of promotion strategies and facilities on the selection of anai land tourist attractions. The population of this study was that of anai land tourism visitors in June 2019 with a total of 3,774 visitors. Use the Slovin formula to determine the sample. The number of samples used was 98 respondents. Data collection was carried out by means of a questionnaire measured by a Likert scale. The results showed that the promotion strategy had a positive and significant effect on the choice of tourist attractions as indicated by a significant value of 0.00, while facilities had no positive and significant effect on the choice of tourist attractions indicated by a significant value of 0.801.
Pengaruh Stress Kerja, Lingkungan Kerja, Dan Kepuasan Kerja Terhadap Turnover Intention Pada Karyawan PT. Asrindo Citraseni Satria Duri Riau Habibatul Hidayati; Melati Karunia Rizalti
JURNAL PUNDI Vol 5, No 2 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i2.353

Abstract

    Fast traslate Icon translate     Fast traslate Icon translate Turnover intention is the intention to leave an employee company and looking for alternatives other than company or other job. The purpose of this study to examine the influence of job stress variables, work environment, and job satisfaction on turnover intention of employees PT. Asrindo Citraseni Satria Duri Riau. Data collection is through distributing questionnaires to 120 respondents using purposive samplinh techniques. Sampling which is based on criteria, the authors set the sample in the study of employees PT. Asrindo Citraseni Satria Duri Riau who have worked for more than 2 years, using multiple linear regression testing with the help of the SPSS application. The results of the study show that partially the variables work stress, work environment, and job satisfaction has a positive effect on the turnover intention variable.
Analisis Kinerja PT. Amanah Insanillahia Batusangkar dengan Metode Balancescorecard Mega Rahmi; Febby Tiara Revinda
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.246

Abstract

This study analyzes the performance of PT. Amanah Insanillahia uses the balace scorcard method from a financial, customer, internal business process, and learning and growth perspective. Financial perspective is measured using profitability ratios, growth ratios, and shareholder value. Customer perspective is measured using the Core Measurement Group and Customer Value Proposition. The internal business process perspective is measured by the innovation process, the operating process and after-sales service. Learning and growth perspectives are measured by employee satisfaction, worker retention and worker productivity. Viewed from a financial perspective, PT. Amanah Insanillahia Batusangkar financial ratio measurement is quite well categorized. Performance from the customer's perspective is very good. Seen from customer satisfaction indicators that customers are very satisfied with the services provided by the company. Seen from the perspective of internal business processes it is said to be good, because PT. Amanah Insanillahia Batusangkar is able to increase sales of its products and always try to maintain consumer confidence by always delivering orders on time and in accordance with customer demand. Learning and growth perspective performance is categorized as good. Keywords : Balance Scorecard
KEMAMPUAN RASIO KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2018 Alfiyanita Alfiyanita
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.331

Abstract

    Fast traslate Icon translate The purpose of this study conducted to enhance the knowledge about of profitability and Solvability on stock returns. The population is all companies which are listed in Indonesia Stock Exchange in 2014-2018 periods. The sample collection technique has been carried out by using purposive sampling method with 83 companies have been selected as samples. The analytical method used is regression analysis of panel data with the help of application E-Views 8. The study show that profitability have positive and significant influence on Stock Return in Indonesia, and Solvability have positive and significant influence on Stock Return.
Pengaruh Keefektifan Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Perguruan Tinggi Negeri Di Kota Padang Gina Septiana; Aris Prasetiyo
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.314

Abstract

The tendency of bookkeeping extortion (TAF) is characterized by activities and arrangements that deliberately hide the actuality or do not provide original data on the grounds of deceiving or controlling. Surprisingly, in some cases, TAF was deliberately chosen because it was considered beneficial for itself, but more parties agreed not to give TAF a chance.This study aimed to examine the effect of the internal control effectiveness and suitability of rewardon the trend of accounting fraud at State Universities  in Padang. The sampling technique in this research used purposive sampling that the sample selection based on certain criteria corresponding author desired. The samples of this research are 90 employees accounting at each faculty in State Universities. Hypothesis testing results showthat the effectiveness of the internal control have negative effect on the tendency of accountingfraud and suitability of reward have negative effect towards the tendency of accounting fraud.
Pengaruh Partisipan Anggaran dan Akuntansi Pertanggung Jawaban terhadap Kinerja Manajerial PDAM Kota Padang Elsa Meirina; Gusairo Rigilang Aziora
JURNAL PUNDI Vol 4, No 2 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i2.229

Abstract

ABSTRACTThis study aims to determine the effect of budget participants and accountability accounting used in the PDAM Kota Padang in order to improve managerial performance. Classified as quantitative research. The population used in this study are all employees working in PDAM Padang City, so the sample of this study is employees who occupy lower level managerial positions. This is because the policy of the company only allows lower-level managers (assistant managers) who are allowed to answer respondents. A total of 36 respondents, and the sampling technique is using proprietary sampling techniques and using a simple linear regression test with independent variables budget participants and accountability accounting as well as managerial performance dependent variables in PDAM Padang City. The results of this study from 36 respondents after testing it can be concluded that budgetary and accounting participant accountability for managerial performance has a significant positive effect.Keywords : Budget Participants, Responsible Accounting and Managerial  Performance.
ANALISIS DANA DEKONSENTRASI SEKTOR PENDIDIKAN DI PROVINSI SUMATERA BARAT Putra, Gerry Hamdani
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.306

Abstract

This research had a purpose to analyze deconcentration fund of education field in West Sumatera Province on 2011-2015. The type of analysis used is descriptive quantitative by collecting and analizyng the data of allocated deconcentration fund, Report on Budget Outcomes (RBO), Strategic Plan of Education Ministry, Accountability Report of Government’s Performance, program implementation, and relation with government in educational field. The result of the research showed that there are activities that were not accordance with the nature of deconcentration fund which is non-physical activity, such as in 2011 and 2012 there were still many physical activities such as building construction, laboratory equipment procurement, and rehabilitation of classroom and building of education office. The absorption of deconcentration fund would give a better affects for performance of education offices of West Sumatra Province. This could be seen from the total absorption of deconcentration funds that can increase the percentage of APK and APM which became the main indicator of the main programs in achieving performance.
Pengaruh Kapasitas Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Ketepatwaktuan Laporan Keuangan Nagari (Studi Kasus Kantor Wali Nagari Sarik Alahan Tigo) Magdalena, Maria; Sixmi, Walisa
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.340

Abstract

    Fast traslate Icon translate This research aims to test the influence of human resources Capacity and utilization of information technology on the timeliness of financial reporting village. This is a quantitative research. Population on this research are all employee in Sarik Alahan Tigo Village. Total sampling are used as the sampling method with 34 respondents. The data  used on this research are Primary Data, collected with a direct survey using questionnaire that sent to employeeWali Nagari Sarik Alahan Tigo. Multiple Linear Regression analysis are used as analysis method with using SPSS Version 16 as the tools.The results showed that thepartially human resources Capacity had a positive and significant effect on the timeliness of financial reporting village and utilization of information technology havepositive and significant effect on the timeliness of financial reporting village
Celebrity Endorsement and Purchase Intentions: The Role Of Trust, Attractiveness, Suitability Product Wulandari, Widya; Septrizola, Whyosi
JURNAL PUNDI Vol 5, No 2 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i2.365

Abstract

The purpose of this study was to analyze The Effect of Trustworthiness on Attractiveness on endorsement products and the Effect of Product suitability on endorsement products on Rachel Venya on Purchase Intention of Undergraduate students in the city of Padang. This type of research is a causative research. The population of this study were all undergraduate students in the city of Padang who followed Rachel Venya's Instagram account, the number of which was unknown. purposive sampling method. The number of samples is 120 people. The data used are primary and secondary data obtained through distributing questionnaires to tourists. The analytical method used is descriptive and inductive analysis through multiple regression analysis. The results show that: Trust does not have a significant positive effect on Purchase Intention, research attractiveness does not have a significant effect on Purchase Interest in support products and product compatibility has a significant positive effect on Purchase Interest in Rachel's program support products for undergraduate students in the city of Padang.

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