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Jurnal Ipteks Terapan : research of applied science and education
ISSN : 19799292     EISSN : 24605611     DOI : https://doi.org/10.22216/
The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on applied science and technolgy suh as: the development of applied technology and applied arts, appropriate technology, designing information systems, the research result on applied science and economic development the research result on applied science and public health
Articles 359 Documents
EFFECT OF OCF, ICF, FCF AND NET PROFIT ON STOCK RETURNS Ferdinand Napitupulu; Prida Melva Silalahi; Alexander Folakhomi Dakhi; Isti Panjaitan; Wulan H. Simanjuntak
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.817 KB) | DOI: 10.22216/jit.v%vi%i.925

Abstract

This research was investigated in order to identify the effect of variable X on variable Y in the basic and chemical industrial sectors in manufacturing companies listed on the IDX for the period 2018 – 2020. Sourced on the independent variables are Operating Cash Flow, Investment Cash Flow, Funding Cash Flow and Net Profit, While the dependent variable is Stock Return where there are e6 basic industrial companies and chemical manufacturing companies listed on the IDX. The sample is 13 companies using 3 research periods so that 39 companies used are in accordance with the criteria. The procedure in this research is multiple linear regression analysis. Funding Cash Flow on Stock Return has a significant and significant effect on Stock Return and Net Income has a significant and insignificant effect on Stock Return. But also in the F test where operating cash flow, investment cash flow, funding cash flow and net income have a simultaneous effect on stock returns
INFLUENCE OF INTEREST RATE, INFLATION, NET INCOME AND CORPORATE LOANS ON DIVIDENDS DISTRIBUTION Maya Sabirina Panggabean; Gonzales Narwastu; Kartika Deasi Putri Zebua; Tiurnida Sinurat; Eti Hayati
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.28 KB) | DOI: 10.22216/jit.v%vi%i.930

Abstract

This study aims to explain the effect of the variables of Interest Rate, Inflation, Net Profit, and Corporate Debt on the Dividend Distribution of the Banking sub-sector on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a sample of 40 banking sub-sector companies on the IDX in 2017-2020. This research is quantitative research. The data used is secondary data obtained from the IDX for the 2017-2020 period. The sample selection method is purposive sampling. The data investigation method used is the multiple linear regression method. The results of the study prove that interest rates, inflation, and company debt have no partial effect on dividends, while net income partially affects dividends. Based on the simultaneous interest rate, inflation, net profit, and company debt, it does not have a significant effect on the Dividend Distribution of the Banking sub-sector on the Indonesia Stock Exchange for the 2017-2020 period
EFFECT OF COMPANY SIZE, DEBT POLICY, PROFITABILITY, AND DIVIDEND POLICY ON COMPANY VALUE Elia Maretha Siagian; Teng Sauh Hwee; Norma Uli Br. Sitohang
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.778 KB) | DOI: 10.22216/jit.v%vi%i.953

Abstract

This research was conducted to obtain information about four factors that influence the size of the company's value, the first is the size of the company, the second is the policy taken in debt, the third is the amount of profit, and the last is the policy in distributing dividends to shareholders. In order to make it easier to review and analyze data related to the themes studied in this research, researchers use quantitative methods. Data displayed is related to companies engaged in the basic and chemical industrial sectors between 2018 and 2020. A total of 78 companies were designated as the population in this research, of which 40 companies were sampled. Analysis test using the T test got different results for each variable. One variable, namely the size of the company does not have an impact on the value of the company, while the other three variables have an impact on the value of the company. Results obtained from the adjusted R Square test obtained the number 0.898, with these results providing information that all independent variables have an influence of 89.8% on firm value and 10.2% is influenced by other variables
DEVELOPMENT OF E-MODULES USING THE FLIPBOOK BUILDER APPLICATION BASED ON DISCOVERY LEARNING Reyando Pardosi; Roza Thohiri
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.921 KB) | DOI: 10.22216/jit.v%vi%i.961

Abstract

This research was conducted using the Research and Development (R&D) method. The research and development steps are guided by the ADDIE model (Analyze, Design, Development, Implementation and Evaluation). The development stage has 2 stages, namely 1). Validation test in which there are three validators, namely material experts, media experts and design experts. 2). The practicality test in which there are several stages, namely the test of the tax subject lecturer (one person), the small group test (8 people) and the large group test (30 people). The results of the validation from material experts, media experts and design experts were obtained that the criteria could be used with partial revisions with a result of 85%, could be used with partial revisions with 87.5% results and could be used with partial revisions with 86.1% results. after being given treatment, the value obtained increased by 86% in the range A and B. In the second stage, namely the student response test, the student got a positive score of 90.6% which is where the E-module is very effectively used in the learning process.
EFFECT OF OPERATING CASH FLOW, INVESTMENT CASH FLOW, FUNDING CASH FLOW AND NET PROFIT ON STOCK RETURN Ezra Yesica br Pardede; Vania Chessy Angela Sihotang; Roma Asi Sinaga; Teng Sauh Hwee
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.722 KB) | DOI: 10.22216/jit.v%vi%i.991

Abstract

Background Inflation is a continuous rise and fall in the price of goods or a situation where the price level of the economy tends to rise. When inflation rises, stock prices of income usually decrease. Method The method used in this study is a quantitative method using secondary data published by the IDX. Result The test results show that Interest Rates, Third Party Funds, Inflation, and Exchange Rates have a simultaneous effect on stock prices for the 2018-2020 period. Conclution From the results of the tests conducted on the eLevel of e-Interest, TPF, eInflation, and e-Exchange Rate of Stock Prices in the BEI Banking sub-sector for the period 2018-2020, it is known that these variables have a simultaneous effect.
EFFECT OF AUDIT COMPLEXITY, TIME BUDGET PRESSURE, AUDITOR'S COMPETENCY AND EXPERIENCE ON AUDIT QUALITY WITH MODERATING VARIABLES INFORMATION SYSTEM UNDERSTANDING Wiranda Tesalonika Hutagalung; Desy Romauli Br. Sitorus; Sano Sinaga; Wilsa Road Betterment Sitepu
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.694 KB) | DOI: 10.22216/jit.v%vi%i.992

Abstract

The purpose of this research is to examine the effect of audit complexity, time budget pressure, competence, and auditor experience on auditor quality with an understanding of information systems as a moderating variable. The population is taken from auditors at KAP in Medan, where the total population is 100 auditors. The sample was taken using the purposive sampling method with the criteria (1) having an education of at least a Diploma (2) having a work experience of at least one year, because they already have experience and time in carrying out adaptation and providing an assessment of their performance and working environment conditions, therefore the sample is 70 respondents. Here the data are analyzed using multiple regression and moderation assisted by the SPSS 20 program. The results of the hypothesis tested in this study show that the competence and experience variables of auditors have a negative influence on audit quality, but through the interaction of the moderating variable understanding of information systems, the competence variable brings changes. the direction is positive, but in contrast to the auditor's experience through the interaction of the moderating variable understanding of information systems, the auditor's experience variable does not change direction. Meanwhile, the time budget pressure variable and audit complexity positively affect audit quality even with the existing interaction of the moderating variable understanding of information systems, the audit complexity variable still affects audit quality positively, but differs from the time budget pressure through the interaction of the moderating variable understanding the information system pressure variable. time budget changes direction to negative..
THE EFFECT OF ROA, EPS, PER ON STOCK RETURN OF FOOD AND BEVARAGE COMPANIES Sany Hermin Rotua Sitorus; Ardina Pandiangan; Emeldasari Sinaga; Renni Romauli Manurung; Ferdinand Napitupulu
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.236 KB) | DOI: 10.22216/jit.v%vi%i.995

Abstract

This study has aim to determine the effect of accounting profit, cash flow operating activity, cash flow of investment activities, cash flow funding activities on stock prices in the consumer goods industry company registered in (IDX). The sub-sector selected as a data study is the food and beverage sub-sector in 2018-2020, by having a population of 52 companies and using a purposive sampling technique of 27 companies and years of observation of this study are 3 (three) years and data obtained from www .idx.co.id. The data method used is multiple linear analysis. The approach carried out in this study was a quantitative and descriptive approach, based on the results of this researcher that accounting profit, cash flow operating activity, cash flow investment activity, cash flow funding activities had a significant effect on stock prices. The results of the simultaneous hypothesis gained that accounting profit, cash flow operating activity, cash flow investment activity, cash flow funding activities, had a significant effect on stock prices.
INFLUENCE OF COMPANY SIZE, DIVIDEND POLICY, CAPITAL STRUCTURE AND PROFITABILITY TO EARNINGS RESPONSE COEFFICIENT Maya Sabirina Panggabean; Eloi H. Situmorang; Lestaria Posmauli Silitonga; Yosefa Turnip
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.752 KB) | DOI: 10.22216/jit.v%vi%i.1033

Abstract

The purpose of the study is to see how the influence of company size, dividend policy, capital structure and profitability on the manufacturing sector's Earnings Response Coefficient recorded on the IDX for the 2017-2020 period. Data information is obtained from financial reports listed on the IDX. Quantitative method is determined to be the method for this research by utilizing secondary data. A total of 172 companies were made into the population and with purposive sampling technique, a sample of 132 companies was obtained from 33 companies. ERC is used as the dependent variable and firm size, dividend policy, capital structure, profitability are used as independent variables. Based on the research, it can be concluded that (1) the size of the company has a negative and insignificant effect on the Earnings Response Coefficient. (2) Dividend policy has a positive and significant effect on the Earnings Response Coefficient. (3) Capital structure has no and no significant effect on the Earnings Response Coefficient. (4) Profitability has no and no significant effect on the Earnings Response Coefficient. With the results of Adjusted R Square 47.1% of the ERC and the remaining 72.1% influenced by other variables. So the overall results of Company Size, Dividend Policy, Capital Structure, Profitability simultaneously have no effect on the Earnings Response Coefficient in the Manufacturing sector contained in the Indonesia Stock Exchange.
QUALITY OF FINANCIAL REPORTS THROUGH ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES Silvia Sari; Berta Agus Petra; Lusiana Lusiana; M Fikri As Falah
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.747 KB) | DOI: 10.22216/jit.v%vi%i.1037

Abstract

Background : This study aims to examine the effect of the application of regional financial accounting and HR competence on the quality of financial reports with organizational commitment as an intervening variable at the Regional Financial and Asset Management Agency of Sawahlunto City. Method : Methods of collecting data through surveys and questionnaires. The analytical method used is Multiple Linear Regression Analysis with SPSS IBM 25. By distributing questionnaires to 80 respondents. Result : The results of data analysis concluded, partially (t test) obtained: (a) there is a positive and significant effect between the application of regional financial accounting on organizational commitment. Conclusion : (b) there is a negative and significant influence between HR Competence on Organizational Commitment. (c) there is a negative and significant effect between the Application of Regional Financial Accounting on the Quality of Financial Reports. (d) there is a positive and significant influence between HR Competence on the Quality of Financial Statements (e) there is a positive and significant influence between Organizational Commitment on the Quality of Financial Statements. (f) The application of Regional Financial Accounting does not mediate Organizational Commitment to the Quality of Financial Reports. (g) HR competence can mediate Organizational Commitment to the Quality of Financial Reports
Digital Marketing and Entrepreneurial Marketing in Optimizing Customer Loyalty Rina Susanti; Lidya Rizki Ananda; Engla Desnim Silvia
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.815 KB) | DOI: 10.22216/jit.v%vi%i.1049

Abstract

Research objective – The purpose of this study is to determine the effect of digital marketing and entrepreneurial marketing on customer loyalty at Rumah Bintang Embroidery and Embroidery through satisfaction as a mediator. Design/Methodology/Approach – The population is Bukittinggi people aged 25-60 who have shopped at Rumah Bintang Embroidery and Embroidery. A sample of 100 customers was taken through a sampling technique, namely accidental sampling. Findings – Digital marketing variables directly have a positive and significant (significant) effect on customer satisfaction, entrepreneurial marketing variables have a positive and significant (significant) effect on customer satisfaction, digital marketing has a positive and significant (significant) effect on customer loyalty, entrepreneurial marketing has a positive and significant impact significant (significant) on customer loyalty, and job satisfaction has a positive and significant (significant) effect on customer loyalty. Indirectly, digital marketing variables affect customer loyalty variables mediated by customer satisfaction and entrepreneurial marketing variables affect customer loyalty variables mediated by customer satisfaction. Research limitations – This research is limited to customer loyalty variables and research data is taken from 1 Embroidery and Embroidery SMEs in Bukittinggi City. Thus, the results of the study cannot be concluded in general terms. Originality – The focus of the research lies on the relationship between the influence of digital marketing and entrepreneurial marketing on customer loyalty and looks at the mediating role of customer satisfaction variables