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Jurnal Ekonomi dan Bisnis Dharma Andalas
ISSN : 16933273     EISSN : 25273469     DOI : -
Core Subject : Economy,
Jurnal Ekonomi dan Bisnis Dharma Andalas (p-ISSN: 0852-1697; e-ISSN: 2460-9919) is is a peer-reviewed international journal on accounting, management and economics by Faculty of Economics Universitas Dharma Andalas. It includes articles on the scientific research field of Management Sciences, includes the results of scientific research original.
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Articles 240 Documents
Faktor Pengaruh Penerimaan Opini Audit Going Concern Eka Putri Kristianasari; Kun Ismawati
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.260

Abstract

The going concern audit opinion given by an independent auditor to a company shows the auditor’s doubt about the business continuity of the company so that it become a reference for investors and creditors in making decisions. This study aims to analays and provide empirical evidence regarding the effect of company’s growth, company’s size, and prior opinioin to going concern audit opinion.The population in the study were manufacture companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling 175 companies. Using purposive sampling in determining samples that 105 manufacturing companies were selected with a research periode of 3 years, then the number of units the research samples is 105 x 3 = 315 data. Data collection techiques used are documentation techniques and the data analys technique used in this study was logistic regression analys using SPSS windows software version 25. Statistical analys showed that the company’s growth did not affect on the acceptance of going concern audit opinion. While company’s size and the prior opinion significantly influenced the acceptance of going concern audit opinion. ABSTRAK Opini audit going concern yang diberikan oleh auditor independen kepada sebuah perusahaan menunjukkan adanya keraguan auditor terhadap keberlangsungan usaha perusahaan, sehingga menjadi bahan acuan bagi investor ataupun kreditor dalam mengambil keputusan. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pertumbuhan perusahaan, ukuran perusahaan, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019 sebanyak 175 perusahaan. Menggunakan teknik purposive sampling dalam menentukan sampel terpilih 105 perusahaan manufaktur dengan masa penelitian selama 3 tahun. Jumlah sampel penelitian adalah 105 x 3= 315. Teknik pengumpulan data yang digunakan ialah teknik dokumentasi dan teknik analisis data yang digunakan adalah regresi logistik menggunakan software SPSS versi 25. Hasil analisis statistik menunjukkan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Sedangkan ukuran perusahaan dan opini audit tahun sebelumnya berpengaruh signifikan terhadap penerimaan opini audit going concern.
Menelisik Penerapan Competency Based Human Resource Management di Lembaga Perkreditan Desa (LPD) Desa Adat Jungutbatu Kadek Paramitha Mega Widya Dewi; Ida Ayu Oka Martini; Desak Made Febri Purnama Sari; I Gusti Ayu Wirati Adriati
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.314

Abstract

LPD Desa Adat Jungutbatu is a village financial institution in Jungutbatu Village, Nusa Penida Subdistrict, Klungkung Regency. However, public interest in the existence of LPD Jungutbatu village has not been maximized because the services of LPD Desa Adat Jungutbatu are less competitive with other local banks in Jungutbatu Village by having superior quality of human resources. LPD Desa Adat Jungutbatu needs to be more concerned about developing and existing in competition with local bank competitors, namely by enhancing the quality of human resources. The purpose of this study is to discover the competency based human resource management (CBHRM) implementation system in LPD Desa AdatJungutbatu. The system's implementation can increase staff performance, allowing for improved customer service. This study takes a qualitative approach to data collection, with techniques such as observation, interviews, and documentation being used. The results revealed that the implementation of CBHRM in the LPD Desa Adat Jungutbatu had not been properly implemented, owing to internal LPD parties' failure to pay attention to aspects of CBHRM, such as the recruitment process still referring to the official Banjar”, employee education is still low, and training and development employees cannot be implemented evenly, resulting in inequity in the implementation of CBHRM in the LPD Desa AdatJungutbatu. ABSTRAK LPD Desa Adat Jungutbatu merupakan lembaga keuangan desa yang terletak di Desa Jungutbatu, Kecamatan Nusa Penida, Kabupaten Klungkung. Namun, tingkat ketertarikan masyarakat terhadap keberadaan LPD Desa Adat Jungutbatu belum maksimal dikarenakan pelayanan dari LPD Desa Adat Jungutbatu kalah bersaing dengan bank lokal lainya yang ada di Desa Jungutbatu dengan memiliki kualitas SDM serta pelayanan yang lebih unggul. Hal yang perlu menjadi perhatian lebih bagi LPD Desa Jungutbatu untuk berkembang dan eksis dalam persaingan dengan kompetitor bank lokal, yaitu dengan meningkatkan kualitas SDM. Penelitian ini bertujuan untuk mengetahui sistem Penerapan Competency Based Human Resource Management (CBHRM) di LPD Desa Adat Jungutbatu, adanya penerapan system dapat meningkatkan kinerja karyawan agar mampu memberikan pelayanan yang lebih baik kepada nasabah. Metode dalam penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data yang digunakan melalui observasi, wawancara mendalam dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan CBHRM di LPD Desa Adat Jungutbatu belum dilaksanakan dengan baik, hal tersebut dikarenkan pihak internal dari LPD tidak memperhatikan aspek-aspek dari CBHRM, pada proses rekrutmen masih mengacu pada banjar dinas, pendidikan yang dimiliki karyawan masih rendah, pelatihan dan pengembangan karyawan belum dapat dilaksanakan secara merata, Sehingga kedepan LPD Desa Adat Jungutbatu, diperlukan lebih memperhatikan serta memaksimalkan aspek-aspek penting pada CBHRM.
Pengaruh Konsentrasi POC Air Cucian Beras dan Kulit Kentang Terhadap Pertumbuhan dan Hasil Kacang Hijau (Phaseolus radiatus L.) untuk Pengurangan Biaya Produksi Yonny Arita Taher; Anisa Fitri; Yulfi Desi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.317

Abstract

ABSTRAC The research of giving POC water from washing rice and potato peels on the growth and yield of mung bean (Phaseolus radiatus L) was carried out in from February to May 2021. The aim was to obtain the best POC concentration for growth and yield of mung bean. The study used a randomized design).. The treatments were several POC concentrations, namely: A = 40 mℓ/ℓ water ; B = 50 m/ℓ water ; C = 60 mℓ/ℓ water D = 70 m/ℓ water E = 80 mℓ/ℓ l water F: 90 mℓ/ℓ water Observation data were statistically analyzed by F test and if significantly different, the test was continued with DNMRT with a significance level of 5%. The study showed that the POC of rice washing water and potato peels had no significant effect on plant height, flowering age, age of first harvest, number of pods per plant, percentage of pithy pods per plant, dry weight of harvest, and weight of 100 seeds, but significantly different to the number of primary branches. The best POC concentration as well as reduce production costs growth and yield of mung bean has not been obtained. ABSTRAK Penelitian pemberian POC air cucian beras dan kulit kentang terhadap pertumbuhan dan hasil kacang hijau (Phaseolus radiatus L dilaksanakan di lahan percobaan Universitas Ekasakti Padang, dari Februari sampai Mei 2021. Tujuan untuk mendapatkan konsentrasi POC terbaik bagi pertumbuhan dan hasil kacang hijau. Penelitian menggunakan Rancangan Acak Kelompok dengan 6 Perlakuan 5 Kelompok,. Setiap plot percobaan terdiri dari 4 tanaman, semua tanaman diamati. Perlakuan adalah beberapa konsentrasi POC yaitu: A = 40 mℓ/ℓ air. ; B = 50 mℓ/ℓ air ; C = 60 mℓ/ℓ air ; D = 70 mℓ/ℓ air; E = 80 mℓ/ℓ l air ; F : 90 mℓ/ℓ air Data-data pengamatan dianalisis secara statistik dengan uji F dan bila berbeda nyata, pengujian dilanjutkan DNMRT taraf nyata 5%. Hasil penelitian menunjukkan bahwa POC air cucian beras dan kulit kentang tidak berpengaruh nyata terhadap tinggi tanaman, umur berbunga, umur panen pertama, jumlah polong per tanaman, persentase polong bernas per tanaman, berat kering panen, dan berat berat 100 biji, tetapi berbeda nyata terhadap jumlah cabang primer. Belum diperoleh konsentrasi POC yang terbaik untuk pertumbuhan dan hasil kacang hijau Disarankan untuk melakukan penelitian lanjut, dengan meningkatkan perbedaan konsentrasi POC air cucian beras dan kulit kentang yang akan diberikan.
Pengaruh POC Urine Kambing Terhadap Pertumbuhan Bibit Kelapa Sawit (Elaeis guineensis Jacq.) Pada Fase Main Nursery Untuk Menekan Biaya Produksi Afrida Afrida; Anggara Hadi Setya; Yonny Arita Taher
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.318

Abstract

The research was conducted in the experimental field of Ekasakti University, Padang, from March to July 2021. The aim was to obtain the right concentration of goat urine POC for the growth of oil palm (Elaeis guineensis Jacq.) seedlings in the main nursery phase and reduce produstion cost. This experiment was conducted based on a Randomized Block Design with 5 treatments and 5 groups, each experimental unit consisted of 4 plants. All plants were observed. The treatments given were several concentrations of POC in goat urine as follows: A : 0 % POC; B: POC 20%; C: POC : 40%; D: POC 60%; E: POC 80%. Observational data were analyzed statistically using variance and if the results of the variance were significantly different (F-count > F-table 5%) or very significantly different (F-count > F-table 1%), then a further test was carried out DNMRT. Observation variables were increase in seedling height, increase in leaf midrib, increase in wee diameter, fresh weight of root, dry stover, fresh weight of roots, dry weight of roots, visual observations. Conclusion from the study: Some of the concentrations of POC in goat urine did not significantly affect all parameters observed. The best concentration has not been obtained for oil palm nurseries in Main-Nursery as well as reduce costs. It is recommended to conduct further research, by increasing the concentration of goat urine POC to be given to oil palm seedlings in the main nursery. ABSTRAK Penelitian dilakukan di lahan percobaan Universitas Ekasakti Padang, dari Maret sampai Juli 2021. Tujuan untuk mendapatkan konsentrasi POC urine kambing yang tepat untuk pertumbuhan bibit kelapa sawit (Elaeis guineensis Jacq.) fase main nursery, dan menekan biaya produksi. Berdasarkan Rancangan Acak Kelompok dengan 5 perlakuan dan 5 kelompok. Masing- masing satuan percobaan terdiri dari 4 tanaman. Seluruh tanaman diamati. Perlakuan beberapa konsentrasi POC urine kambing sebagai berikut :A : Tanpa POC; B : POC 20%; C : POC 40 %; D : POC 60 %; E : POC 80 %. Data hasil pengamatan dianalisis secara statistika menggunakan sidik ragam dan bila hasil sidik ragam, berbeda nyata (F-hitung > F-tabel 5%) atau sangat berbeda nyata (F-hitung> F-tabel 1%), maka dilakukan uji lanjut DNMRT. Variabel pengamatan adalah pertambahan tinggi bibit, pertambahan pelepah daun, pertambahan diameter bonggol, bobot segar berangkasan, kering brangkasan, bobot segar akar, bobot kering akar, pengamatan visual. Kesimpulan dari penelitian : Beberapa konsentrasi POC urine kambing tidak berpengaruh nyata terhadap semua parameter yang diamati serta mengurangi biaya. Belum diperoleh konsentrasi terbaik untuk pembibitan kelapa sawit di Main-Nursery. Disarankan untuk melakukan penelitian lebih lanjut, dengan meningkatkan konsentrasi POC urine kambing yang akan diberikan pada bibit kelapa sawit di main-nursery sehingga biaya produksi dapat ditekan
Pengaruh Tata Letak Produksi Terhadap Efisiensi Usaha dan Daya Saing UD. Barokah Lamongan Wiwik Handayani; Ival Abdi Hilmansyah
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.319

Abstract

This study aims to determine the effect of a number of factors that influence the provision of going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. In this study, the factors that are thought to influence the provision of going concern audit opinions consist of audit tenure, opinion shopping, audit delay and financial distress. The data analysis method used is binary logistic regression. Based on the results of hypothesis testing, it was found that audit tenure and opinion shopping had no significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange, while audit delay and financial distress had a significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. ABSTRAK Penelitian ini bertujuan mengetahui pengaruh sejumlah faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia. Pada penelitian ini faktor yang diduga mepengaruhi pemberian opini audit going concern terdiri dari audit tenure, opinion shoping, audit delay dan financial distress. Metode analisis data yang digunakan adalah regresi binary logistic. Berdasarkan hasil pengujian hipotesis ditemukan audit tenure dan opinion shoping tidak berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia, sedangkan audit delay dan financial distress berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia.
The Effect Of Special Allocation Funds, Profit Sharing Funds And Rest Of Budget Calculations On Capital Expenditures In District And City Governments In West Sumatra Province Febryandhie Ananda; Dewi Hariani
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.327

Abstract

ABSTRACT The purpose of the study was to determine the effect of special allocation funds, profit-sharing funds and the remainder of the budget calculation on capital expenditures (study on Regency and City Governments in West Sumatra Province). This type of research is quantitative research. The scale used is the ratio measurement scale. The data used is time series data analysis. Source of data in the form of secondary data. The population is 19 regencies and cities in West Sumatra Province, which consists of 12 regencies and 7 cities for the 2014-2019 period. The sampling technique used was saturated sampling. Data collection technique is documentation. The data analysis technique is multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the DAK has a significant positive effect on capital expenditures so that the hypothesis is accepted. DBH has a significant positive effect on capital expenditure so that the hypothesis is accepted. SILPA has no significant effect on capital expenditure so that hypothesis is rejected. DAK, DBH and SILPA together have a significant positive effect on capital expenditures. The adjusted R square value is 0.668, this means 66.8% of capital expenditure in 19 regencies and cities in West Sumatra Province which can be explained by special allocation funds (DAK), profit sharing funds (DBH) and excess budget calculations (SILPA). ) while the remaining 33.2% is explained by other factors not examined in this study.
Faktor Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia Syailendra Eka Saputra; Alfattory Rheza Syahrul; Gustia Harini
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.335

Abstract

This study aims to determine the effect of a number of factors that influence the provision of going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. In this study, the factors that are thought to influence the provision of going concern audit opinions consist of audit tenure, opinion shopping, audit delay and financial distress. The data analysis method used is binary logistic regression. Based on the results of hypothesis testing, it was found that audit tenure and opinion shopping had no significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange, while audit delay and financial distress had a significant effect on going concern audit opinions on manufacturing companies on the Indonesia Stock Exchange. ABSTRAK Penelitian ini bertujuan mengetahui pengaruh sejumlah faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia. Pada penelitian ini faktor yang diduga mepengaruhi pemberian opini audit going concern terdiri dari audit tenure, opinion shoping, audit delay dan financial distress. Metode analisis data yang digunakan adalah regresi binary logistic. Berdasarkan hasil pengujian hipotesis ditemukan audit tenure dan opinion shoping tidak berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia, sedangkan audit delay dan financial distress berpengaruh signifikan terhadap opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia.
Perbedaan Underpricing dan Volatilitas Harga Saham Perusahaan yang IPO Sebelum dan Selama Pandemi Covid-19 di Bursa Efek Indonesia Cicilia Erna Susilawati; Yolanda Natalia Christine; Cyrillius Martono
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.339

Abstract

The Covid-19 pandemic has affected many aspects, including the capital market. In 2020, during the COVID-19 pandemic, there were 51 companies conducting IPOs. This shows that the company's interest in obtaining funding sources through the stock exchange is still high. This study aims to analyze investor reactions to the IPO before the Covid-19 pandemic. The analysis was carried out by examining the differences in underpricing and stock price volatility in companies conducting IPOs before and during the Covid-19 pandemic. The number of samples of companies that conducted IPOs in 2019 was 55 companies and in 2020 there were 51 companies. The Mann-Whitney T-Test technique was used to determine the difference between underpricing and the Independent Sample T-Test, to determine the difference in trading volatility. The results show that there are differences in underpricing of companies that IPO before and during the Covid-19 pandemic, but the volatility of stock trading is no different. ABSTRAK Pandemi Covid-19 merupakan peristiwa yang mempengaruhi berbagai aspek kehidupan, termasuk pasar modal. Tahun 2020, saat pandemi covid 19 sedang terjadi, terdapat 51 perusahaan yang melakukan IPO. Hal ini menunjukkan bahwa minat perusahaan untuk mendapatkan sumber pendanaan melalui bursa saham cukup tinggi. Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap peristiwa IPO sebelum selama pandemi Covid-19.Analisis dilakukan dengan menguji perbedaan underpricing dan volatilitas perdagangan saham pada perusahaan yang melakukan IPO sebelum dan selama pandemi Covid-19.Jumlah sampel perusahaan yang melakukan IPO periode 2019 sebanyak 55 perusahaan dan periode 2020 sejumlah 51 perusahaan. Pengujian dilakukan dengan menggunakan teknik uji Mann-Whitney T-Testuntuk perbedaan underpricingdan Independent Sample T-Test, untuk menguji perbedaan volatilitas perdagangan. Hasil penelitian menunjukkan bahwa terdapat perbedaan underpricing pada perusahaan yang IPO sebelum dan selama Pandemi Covid-19, akan tetapi volatilitas perdagangan sahamnya tidak berbeda.
Determinan Kepuasan Pengguna E-Filing Masa Pandemi Covid-19 Ridho Pramana Aji; Adriyanti Agustina Puti; Dian Puji Puspita Sari
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.341

Abstract

E-filing is a facility provided by the Direktorat Jendral Pajak (DJP) to report tax resposibility. The advantage of e-filing is that taxpayers can report their tax return (SPT) without being limited by distance, time and place. This fits perfectly with the COVID-19 pandemic situation, which requires us to limit face-to-face interactions. This study aims to evaluate the effect of information quality, system quality, and service quality on e-filing user satisfaction during the Covid-19 pandemic. This research was conducted using a survey method by distributing online and offline questionnaires to individual taxpayers who use e-filing registered at the Pekanbaru Senapelan Tax Service Office. The sample was selected using purposive sampling technique so that the sample obtained was 100 respondents. Hypothesis testing in this study used multiple linear regression analysis. The results of this study indicate that information quality and system quality have a positive effect on e-filing user satisfaction. Service quality has no effect on efiling user satisfaction. ABSTRAK E-filing merupakan sarana kemudahan yang disediakan Direktorat Jendral Pajak (DJP) untuk melaporkan kewajiban perpajakan. Keunggulan e-filing adalah wajib pajak dapat melaporkan Surat Pemberitahuan (SPT) tanpa dibatasi jarak, waktu dan tempat. Hal ini sangat cocok dengan situasi pandemi covid-19 yang mengharuskan kita membatasi interaksi tatap muka. Penelitian ini bertujuan untuk mengevaluasi pengaruh kualitas informasi, kualitas sistem, dan kualitas layanan terhadap kepuasan pengguna e-filing pada masa pandemi Covid-19. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner secara online dan offline kepada wajib pajak orang pribadi yang menggunakan e-filing yang terdaftar di Kantor Pelayanan Pajak (KPP) Pekanbaru Senapelan. Sampel dipilih dengan menggunakan teknik purposive sampling sehingga sampel yang diperoleh sebanyak 100 responden. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kualitas informasi dan kualitas sistem berpengaruh positif terhadap kepuasan pengguna e-filing. Kualitas layanan tidak berpengaruh terhadap kepuasan pengguna efiling.
Literasi Keuangan dan Literasi Digital UMKM Kuliner Kota Padang Sebagai Penggerak Pemulihan Ekonomi Masa Pandemi Global Covid 19 Yenni Del Rosa; Idwar Idwar; Mohammad Abdilla
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.352

Abstract

The purpose of the study was to look at the effect of financial literacy and digital literacy on the turnover of culinary SMEs in Padang City during the covid 19 pandemic partially and simultaneously. The research method used an associative method with a quantitative approach. The research population was 371 samples, 193 were taken by purposive sampling. Data collection techniques with field research, interviews, observations and questionnaires. All research variables meet all instrument tests and classical assumption tests. The results of the multiple linear regression equation obtained Y = 1.657 + 0.539X1 + 0.723X2 + e. Testing the hypothesis partially and simultaneously at a significance level of 5% shows that financial literacy and digital literacy have a significant positive effect on the turnover of culinary SMEs in the city of Padang. The correlation between financial literacy and digital literacy with culinary SMEs turnover is 0.796 (strong), R2 = 0.633 and Adjusted R square = 0.625 ABSTRAK Tujuan penelitian melihat pengaruhliterasi keuangan dan literasi digital terhadap omset UMKM kuliner kota Padang saat pandemic covid 19 secara parsial dan simultan. Metode penelitian memakai metode asosiatif dengan pendekatan kuantitatif. Populasi penelitian 371sampel 193 diambil secara purposive sampling. Teknik pengumpulan data dengan field research, wawancara, observasi dan angket. Semua variabel penelitian memenuhisemua uji instrumen dan uji asumsi klasik. Hasil persamaan regresi linier berganda didapat Y = 1,657 + 0,539X1 + 0,723X2+ e. Uji hipotesis secara parsial dan simultan pada tingkat signifikansi 5% menujukkan literasi keuangan dan literasi digital berpengaruh positif signifikan terhadap omset UMKM kuliner kota Padang. Korelasi literasi keuangan dan literasi digital dengan omset UMKM kuliner 0,796 (kuat) dan R2 = 0,633 serta Adjusted R square = 0,625

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