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<![CDATA[The THE INFLUENCE OF THE NUMBER OF MSMEs AND FINANCIAL CAPITAL ON THE PERFORMANCE OF Sulaman Indah MSMEs (Case Study of an Embroidery Craft Business in Naras 1 Village, Pariaman City): (Studi Kasus pada Usaha Kerajinan Sulaman di Desa Naras 1 , Kota Pariaman) ]]>
<![CDATA[Syukrial]]>;
<![CDATA[Aguslina, Rahayu]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v4i2.168
<![CDATA[This study aims to determine the effect of the number of MSMEs and financial capital on the performance of the embroidery business in Naras 1 Village, Pariaman City. The data sources used are primary and secondary data. Data analysis technique used is descriptive statistical analysis, classical assumption test using normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing using partial test (t test), simultaneous test (f test) and Adjusted R Square. The data processing method uses SPSS Version 27 and Microsoft Excel 2021. From the multiple linear results Y = 7.852 + 0.304(X1) + 1.087(X2). The results of the analysis show partially (T test) that the number of SMEs has a significant effect on the performance of the embroidery business by 0.002]]>
<![CDATA[Pengaruh harga dan kualitas produk terhadap keputusan pembelian di Kopi X ]]>
<![CDATA[Rianti, Alfina Syahla]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v4i2.178
<![CDATA[Business development is quite rapid and growing, one of which is a coffee beverage company. currently coffee beverage companies are very diverse, therefore there is a lot of competition between one coffee company and another. One of them is the Kopi Memories beverage product which is produced with quality beans. Therefore this study aims to determine the effect of price and product quality on purchasing decisions for the Kopi Memories brand. This research method uses a type of quantitative research with a purposive sampling technique. The population in this study are consumers who consume or buy the Kopi Memories brand with a total sample taken of 50 respondents. The data analysis method in this study is to use Validity, Reliability, Classical Assumption tests, Multiple linear regression analysis, and Hypothesis testing. The results of this study show that V Price and product quality variables have a positive and significant effect both partially and simultaneously on purchasing decisions at Kopi X.]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Depok: Pendahuluan, Kajian Pustaka, Metode, Hasil dan Pembahasan, Pembahasan, Kesimpulan, Saran, Daftar Pustaka ]]>
<![CDATA[Itsnaini, Maulida]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v4i2.179
<![CDATA[BKPSDM is an institution responsible for formulating technical policies in the field of staffing and providing service support for governance in regional personnel management. An effort to improve employee performance is to create a conducive work environment that motivates employees to work better. The purpose of this study was to determine the effect of work environment on employee performance, work motivation on employee performance, and the effect of work environment and work motivation simultaneously on employee performance at BKPSDM Depok City. The data collection methods used are observation, interviews, and distributing questionnaires to 60 BKPSDM employees. This research method is quantitative statistics. The data analysis method used is multiple linear regression analysis. The results of this study indicate that Work Environment and Work Motivation have a positive and significant effect both partially and simultaneously on Employee Performance at BKPSDM Depok City with a correlation coefficient R Square of 0.410 or 41%. This proves that employee performance can be explained by 41% of the independent variables in this study, namely work environment and work motivation, the rest is explained by variables outside the independent variables in this study.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENYULUHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA PERTANIAN (BPPSDMP) KEMENTERIAN PERTANIAN : Introduction, Literature Review, Methods, Results and Discussion, Discussion, Conclusion, Suggestions, Bibliography ]]>
<![CDATA[Rizki, Mutiara]]>;
<![CDATA[Nurhayaty, Ety]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v4i2.176
<![CDATA[Performance is the achievement of a job that has been done by employees both individually and in groups, and this in the assessment has been adjusted to the standards applicable in each agency. Every organization or agency certainly really wants good performance appraisal results for its employees. With the purpose of this study, it is used to determine the influence of the Work Environment on the performance of employees (BPPSDMP) of the Ministry of Agriculture, to determine the effect of Work Discipline on the performance of employees (BPPSDMP) of the Ministry of Agriculture. and to determine the effect of Work Environment and Work Discipline simultaneously on employee performance at the Human Resources Extension and Development Agency (BPPSDMP) of the Ministry of Agriculture. This research is a causal associative research with a quantitative approach. The sample of this study amounted to 71 employees. The sampling technique uses Simple Random Sampling Technique. Data collection techniques use primary and secondary data. The data analysis technique, namely Multiple Linear Regression, this study used the help of SPSS 25 Application. Based on the results of this study, it shows that there is a positive and significant influence between the work environment and work discipline on the performance of employees of the Human Resources Extension and Development Agency (BPPSDMP) of the Ministry of Agriculture with a correlation coefficient (R2) of 0.682, this is that 68% of employee performance in the Extension and Human Resources Development Agency (BPPSDMP) of the Ministry of Agriculture is influenced by the work environment and discipline work, while for the other 30.2% influenced by other variables that were not explained in this study]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Wahyuni EDT, Risa]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 2 No. 2 (2020): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v2i2.228
<![CDATA[This study aims to determine the extent of the influence of current ratio, debt to equity ratio and return on assets on the share price of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is quantitative research. The population of this study are all food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection was carried out using the puposive sampling method and resulted in a selected sample of 10. The data collection technique used is documentation, with documents in the form of company financial reports for 2016-2020. The data analysis technique uses descriptive analysis, classical assumption test, and hypothesis testing using multiple linear analysis with the help of spss 18. The results showed that: Current ratio has no significant effect on stock prices with a significant level of 0.055> 0.05. Debt to equity, has no significant effect on stock prices with a significant level of 0.358> 0.05. And retunt on assets has a significant effect on stock prices with a significant level of 0.013 <0.05. Current ratio, debtto equity ratio and return on assets simultaneously affect stock prices with a significant level of 0.027 <0.05. For the results of the coefficient of determination (R2) of 0.125 or 12.5% which means that the stock price can be influenced by the current ratio, debt to equity ratio, and return on assets by 12.5% while the remaining 87.5% is a variant that is not explained in this study.]]>
<![CDATA[Pengaruh Pengeluaran Belanja Daerah Terhadap Indeks Pembangunan Manusia Pada Kabupaten Padang Pariaman ]]>
<![CDATA[Yuharmaen, Hendra]]>;
<![CDATA[Ernawati, Ernawati]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 1 No. 2 (2019): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v1i2.229
<![CDATA[The purpose of this study was to see the effect of regional spending in the fields of education, health, and infrastructure on the Human Development Index (IPM) of Padang Pariaman Regency for the period 2015-2019. The population used in this study were all 17 Districts in Padang Pariaman Regency from 2015 to 2019. The sample used was 17 Districts in Padang Pariaman Regency from 2015 to 2019 with purposive sampling technique. The type of data in this study using secondary data is data that is already available for the agencies involved. The model analysis in this study and the panel data regression program used to process the classic assumption test using EVIEWS 10. The results of the analysis show that the education sector regional spending (X1) affects the Human Development Index (Y) in Padang Pariaman Regency. Regional health expenditure (X2) does not affect the Human Development Index (Y) in Padang Pariaman Regency. Regional spending on infrastructure (X3) affects the Human Development Index (Y) in Padang Pariaman Regency.]]>
<![CDATA[Pengaruh Persepsi Harga Dan Nilai Pelanggan Terhadap Minat Beli Pakaian Pada Distro Naruto Jati Kota Pariaman ]]>
<![CDATA[Syukrial, Syukrial]]>;
<![CDATA[Salfina, Lili]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 2 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v3i2.232
<![CDATA[The purpose of this study was to examine simultaneously and partially the effect of price perceptions and customer value on buying interest in clothing at Distro Naruto Jati Pariaman City. The method used in this research is quantitative and the population in this study are consumers who shop at Distro Naruto Jati Pariaman City. The sample used was 100 respondents. The data collection technique used a questionnaire, while the data analysis method used multiple linear regression, namely Y = 4.141 + 0.631X1 + 0.289X2 using SPSS Statistics 23. Based on the results of this study, it is hoped that this research can provide material for consideration in determining price perception policies and customer value so as to increase buying interest. Based on the results of this study, it shows that the price perception variable has an effect on consumer buying interest in Distro Naruto Jati Kota Pariaman. The customer value variable also affects consumer buying interest in Distro Naruto Jati Pariaman City. The results of the study simultaneously show that the variables of price perception and customer value have an effect on consumer buying interest in Distro Naruto Jati Pariaman City. And the results of the R Square coefficient of determination test (79.4%) the remaining (20.6%) is influenced by other variables outside the study.]]>
<![CDATA[THE INFLUENCE OF TAXATION ATTITUDE, AWARENESS AND KNOWLEDGE ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN CUBADAK VILLAGE MENTAWAI PARIAMAN TIMUR DISTRICT KOTA PARIAMAN ]]>
<![CDATA[Primadyan, Maretha]]>;
<![CDATA[Septiawati , Rika]]>;
<![CDATA[Handayani, Deby]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v5i2.237
<![CDATA[This study aims to examine the influence of taxpayer attitudes, taxpayer awareness, and taxation knowledge on taxpayer compliance in paying rural and urban land and building tax (PBB-P2). Researchers used quantitative descriptive methods with multiple regression analysis. The population in this study was taxpayers of Cubadak Mentawai Village, Pariaman City and obtained 84 data samples. The data obtained came from questionnaires. Researchers conduct classical assumption tests and hypothesis tests. The results of this study revealed that partially taxpayer attitudes did not significantly affect taxpayer compliance, taxpayer awareness had a significant effect on taxpayer compliance, while taxation knowledge had a significant effect on taxpayer compliance. However, based on the test results simultaneously reveal that taxpayer attitudes, taxpayer awareness, and taxation knowledge have a significant effect on taxpayer compliance.]]>
<![CDATA[Pengaruh Profitabilitas, Komite Audit Dan Ukuran Perusahan Terhadap Ketepatan Waktu Pelaporan Keuangan ]]>
<![CDATA[Annisa, Annisa]]>;
<![CDATA[Fathiah, Fathiah]]>;
<![CDATA[Jusmaya, Ance]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v4i2.238
<![CDATA[Study This aim for find proof empirical about influencing factors accuracy timereporting finance company registered banking _ on the Indonesian Stock Exchange, the factors tested in study This that is profitability, Audit Committee, and Company Size. Sample from study This using 60 registered banking companies on the Indonesian Stock Exchange period 2020-2022 taken _ with use purposive sampling method. Method analysis of the data used is analysis quantitative, i.e test assumption consisting of classics from test normality, test multicollinearity and test heteroscedasticity, analysis multiple linear regression, test consisting hypothesis _ from t test, f test as well R2 test. Results study identify that profitability and influential audit committee on precision time reporting finance companym whereas size company No influential on accuracy time reporting finance company registered banking _ on the Stock Exchange Indonesian, On The Ftestisk nown that profitability, audit committe eand size company influential in a way together to accuracy time reporting finance.]]>
<![CDATA[Analisis Pengaruh Tingkat Suku Bunga Dan Pendapatan Terhadap Penyaluran Kredit Pada Pt Bank Pengkreditan Rakyat Piala Makmur ]]>
<![CDATA[Oktaviani, Asih]]>;
<![CDATA[Gery, Mexano Hans]]>;
<![CDATA[Agusman, Agusman]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v4i2.239
<![CDATA[The interest rate is the amount of interest determined by the bank for credit loans to customers. The bank's main income comes from the credit distribution process which is inseparable from the risk of increasing the interest rate set. Therefore, to increase interest rates on lending, banks will use various methods, because changes in interest rates will affect the amount of credit disbursed and will also affect income. This research aims to determine the influence of interest rates and income on the amount of credit disbursement partially on the amount of credit disbursement at PT BPR Piala Makmur Sungai Geringging for the 2017-2021 period. The independent variables used in this research are interest rates and income, while the dependent variable is the amount of credit disbursement. The population used in this research is the annual financial reports for the 2017-2021 period, with a sampling technique using the saturated sampling method (Census). The data analysis technique used is quantitative descriptive analysis and multiple regression analysis then hypothesis testing using SPSS 25. The research results show that partially the interest rate (X1) has a significant negative effect on the amount of credit disbursement, Income (X2) has no effect and is not significant on the amount credit distribution. And for simultaneous influence, interest rates and income have a simultaneous (together) influence on credit distribution. From the regression results, the R-Square (R2) value is 0.688. This means that the independent variable is able to explain 68.8% of the dependent variable while the remaining 31.2% is explained by other variables.]]>
