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Siti Aijah; Nur Ainun Hasibuan; Hadijah Sipahutar

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

Ridwan Rasyid; Gustina Gustina; Ika Yuanita

Prosiding Seminar Nasional Manajemen dan Ekonomi 2022 Universitas Kristen Indonesia Toraja

The very rapid development of technology, information, and communication in the current era of globalization is very helpful and facilitates the work of the world community, one of which is currently popular is the internet. This study aims to determine the contribution of service quality and product quality to Indihome customer satisfaction in the city of Padang. The methodology of this research is quantitative research. The sample in this study was 100 customers who were taken by the purposive sampling method. The analytical method used is multiple linear regression analysis. The results showed that simultaneously service quality and product quality had a positive and significant effect on Indihome customer satisfaction in the city of Padang. While partially the service quality variable has no significant effect on Indihome customer satisfaction in the city of Padang, and the product quality variable has a positive and significant effect on Indihome customer satisfaction in the city of Padang. Product quality is the most dominant variable affecting customer satisfaction.

Aldi Al Adiat; Hesty Ervianni Zulaecha; Imam Hidayat; Djenny Sasmita

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.     

Romadhoni, Nuril; Prihatiningsih, Prihatiningsih; Kusuma, Septian Yudha

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

This study aims to measure the effect of the variables Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM) on the Stock Price of Persero Commercial Banks in Indonesia in 2017-2021. The number of samples consists of 4 banks obtained using the total sampling technique. The data used is secondary data obtained from the Quarterly Financial Statements published on the official website of PT Bank Negara Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk during of the period 2017-2021. The data analysis model used is multiple linear regression analysis using SPSS 25.00 software. In contrast, hypothesis testing uses data analysis techniques, namely the coefficient of determination (Adjusted R2), F test and t-test. Based on the results of the coefficient of determination test (Adjusted R2), it shows that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) contribute an influence of 0.36 or 36% to the stock price. In comparison, 0.64 or 64% is explained by other variables outside the research model. F-test results show that Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) simultaneously have a significant effect on stock prices. Based on the results of the t-test shows that the variables Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) partially have a significant effect on the Share Price at Persero Commercial Banks in Indonesia for the period 2017-2021.

Anisa Fu’adiyah; Dirvi Surya Abbas; Hamdani, Hamdani; Ahmad Jayanih

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.  

Aprilia Maharani Firdousy; Dirvi Surya Abbas; Daniel Rahandri; Indra Gunawan Siregar

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

Dea Safira; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Husna Darra Sarra

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

Ariyanti, Rizka; Notoatmojo, M Iqbal; Safitri, Eriza

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine how the influence of Good Corporate Governance with indicators of institutional ownership, independent commissioners, and audit committees on the financial performance of LQ45 companies for the 2017-2021 period. The method used in this study is a descriptive method with a quantitative approach. Sources of data used in this study are secondary data sources. Statistical analysis used in this study is multiple linear regression analysis. Based on the results of the analysis, it can be seen that institutional ownership has a significant positive effect on financial performance (ROA), while the independent board of commissioners and audit committees have a significant negative effect on financial performance (ROA). Companies must balance share ownership between management and institutions so that there is no majority or minority party, all are responsible for making policies so that both can increase the value of the company.

Meylina, Meylina; Manalu, Moody

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

The research conducted by the author is to determine the effect of deferred tax on capital intensity, capital intensity, and firm size on tax aggressiveness. The sample used in this study is BEI BUMN20 (top twenty constituents) contained in the BEI BUMN20 Fact Sheet Index as of December 2022 during 2019-2022. The technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and a test of the coefficient of determination. The test results show that the level of the deferred tax burden can have a positive but not significant effect on tax aggressiveness. Capital intensity has a significant effect on tax aggressiveness then company size has a positive but not significant effect on the tax aggressiveness variable. This variable depends on tax aggressiveness. The coefficient of determination obtained is 13.5%, which can be interpreted if the independent effect on the variable is 13.5%.

Prasetya, Adhitya Yoga; Ernah, Ernah; Andanarini M S, Dhian

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

The reason for this study is to examine the impact of the religiosity, halal name and word of mouth on purchasing decisions. Religiosity, Halal Label, Word of Mouth, and Purchase Decision are the dependent variables analyzed in this study. The example utilized in this study comprised of 100 clients of Wardah restorative items. Through the distribution of questionnaires, the purposive sampling method was used for sampling. Validity and reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, model feasibility tests (F tests), individual parameter significance tests (t statistic tests), and coefficient tests were utilized in this study's data analysis. determination (R2) using the SPSS software. Word of mouth had a positive and significant impact on purchasing decisions, and religiosity had a positive and significant impact. Halal Label had a positive and significant effect.

Fauzan, Muhammad; Indarti, MG. Kentris; Pradita, Nungki

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.

Dewi Martha; Indah Intani; Rizkinisa Afsyah; Rodiatun Mukarama; Susi Aritonang +1 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2022 Pusat Riset dan Inovasi Nasional

Handicraft is an artistic activity that focuses on hand skills and functions to process raw materials that are often found in the environment into objects that are not only of use value but also of aesthetic value. In the Community Service (PKM) activity of STIE Mahaputra Riau, lecturers and students involved in this activity came directly to the Annisa Pekanbaru Orphanage to provide training on making handicrafts with simple ingredients to produce handicraft products that have a high selling value in the market, conduct discussions , questions and answers and counseling about effective marketing strategies to market the handicraft products produced as well as providing motivation about the concepts and benefits of entrepreneurship for school-age children at the Annisa Orphanage Pekanbaru. This PKM activity aims to generate and foster an interest in entrepreneurship for school-age children at the Annisa Orphanage, Pekanbaru, Riau, so that they are motivated to realize their own business or business independently and succeed with their own business by engaging in the handicraft business.

Shofiyah Khairunnisa; Hety Budiyanti; Muh. Ilham Wardhana Haeruddin

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

This study aims to explain the influence simultaneously (together) or partially between the influence of social media marketing Instagram, brand image and product quality on purchasing decisions. This study uses a quantitative approach with survey research methods to obtain primary data. The research variables are Social Media Marketing Instagram (X1), Brand Image (X2) and Product Quality (X3) as influencing variables and Purchase Decision variable (Y) as affected variables. The population in this study are consumers of MS Glow Panakukkang users in Makassar City. The number of samples in this study were 100 consumer respondents of MS Glow Panakukkang by taking the entire population and serving as samples. The data collection method used is the distribution of questionnaires. The data analysis technique in this study used multiple regression analysis which was previously carried out with Validity, Reliability, Classical Assumption Tests (normality test, multicollinearity test, heteroscedasticity test) then tested the hypothesis through T test, F test and coefficient of determination test. The results of this study indicate that partially, Instagram social media marketing does not have a positive effect, while brand image and product quality have a positive and significant effect on purchasing decisions for MS Glow Panakukkang. Meanwhile, simultaneously the results of this study also show that social media marketing, brand image and product quality have a positive and significant effect on purchasing decisions for MS Glow Panakukkang products.

Anindita Imam Basri; Murti Sumarni; Anita Bella Susilowati; Kasnowo Kasnowo

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

This look at objectives to have a look at the effect of advertising, brand image, and product cariations on purchasing decisions on Mizone drinks in Sanden District, Bantul Regency. This sort of research is quantitative research using a sample of 80 respondents. The sampling technique in this observe changed into the usage of purposive sampling and the data collection method turned into changed into the usage of a questionnaire. The results of the look at display that advertising partially has a positive and significant impact on purchasing decisions with a regression coefficient of 0.312 and a significant value of 0.000. brand image partially  has a positive and a significant effect on purchasing decisions with a regressions coefficient of 0.301 and a significant value of 0.004. Product variations partially have a positive and significant cost of 0.000. advertising and marketing, brand image, and product variations on purchasing decisions with a significant value of 0.004. Consequently, all the hypotheses of this examine have been universal.

Putra, I Putu Very Triana; Astina, I Kadek Yuda; Triningsih, Triningsih

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Anxiety is a normal response in the face of stress which is characterized by feelings of fear accompanied by somatic signs. The patient's anxiety in the MRI examination arises because he knows he will receive medical treatment related to the use of radiation that will cause adverse effects that cause infertility or cancer. The purpose of this study was to determine the effect of music therapy in reducing anxiety when undergoing an MRI examination. Method: The design of this study used a posttest only intervention group design. The study was conducted on 18 July – 12 August 2022 in the MRI Room of the Bali Mandara Hospital, Bali Province. The sample was 72 people who were divided into 2 intervention and control groups. The inclusion criteria of this study were patients with head first examination position, age above 18 years. Exclusion criteria were patients with decreased consciousness, hearing loss and weight above 150 kg. The research instrument used the MRI-AQ questionnaire, and the Mann Whitney statistical test. Result: The results showed that most of the respondents were 46-55 years old (33.3%), most of the MRI examinations were Lumbo sacral type (54.2%), and the level of anxiety was mostly mild (91.6%). The results of the normality test of data <0.05 so that the data is not normally distributed. The Mann Whitney test was conducted to determine the effect of music therapy and obtained p = 0.001 indicating there was a significant difference between the intervention group and the control group. Conslusion: The intervention of providing music therapy to patients undergoing MRI examination has an effect in reducing patient anxiety, especially in patients undergoing MRI examination. Music makes the examination more pleasant for the patient. Music causes positive changes in the environment and distracts from the examination, relaxing the patient.

Hasniati, Hasniati; Suardi, Yunita Suriani; Zendrawati, Zendrawati; Harbaeni, Harbaeni; Kada, Maria Kurniata Rante

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Anxiety is one of the psychological factors that affect hypertension. Intense, excessive, and persistent worry and fear regarding everyday situations. The Purpose This study aims to determine the effect of Murottal Al-Qur'an on reducing anxiety in the elderly with hypertension at Paguyaman Pantai Health Center. Methods: This study was carried out for two weeks using a quasi-experimental method with a two group pre-posttest design approach, namely the measurement was carried out by giving initial observations before being given an intervention, after that an intervention was given, then a posttest or final observation was carried out. There are 20 samples who suffer from anxiety where 10 people in the intervention group murottal Al-Qur'an and 10 people in the control group without murottal Al-Qur'an. The instrument used was the Zung Self-Rating Anxiety Scale (SAS/SRAS) questionnaire. Analysis of the data in this study using Univariate Analysis and Bivariate Analysis. Bivariate analysis using Lambda Test Statistical Test. Results: The results showed that there were differences in the level of pre and post anxiety in the intervention group given Murottal Al-Qur'an, with a p-value of 0.001 or p?0.05, meaning there was a significant difference. Conclusion: The conclusion of this study is that there is an effect of murottal Al-Qur'an on reducing anxiety in the elderly with hypertension at the Paguyaman Beach Community Health Center.

Sulasri, Sulasri; Suntin, Suntin; Nurhalimah, Nurhalimah; Alamsyah, Alamsyah

Jurnal Kesehatan Medika Udayana 2022 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Stroke is a disease of the brain consisting of disruption of local or global nerve function, inhibiting sudden, progressive, and fast, which develops (in seconds or minutes) which lasts more than 24 hours to attack modern society and cause physical, mental and also good disability when productive also old age. The main problems faced by stroke patients are family problems, the environment and medical staff to meet the needs of care and assistance because they require continuous care in order to improve the quality of life that can have an increasing effect on the physical good medically and help cure the disease repeatedly. Purpose: The purpose of this study was to determine the relationship between self-management of post-stroke patients. Methods: This type of research is a descriptive analytic with cross sectional. Results: The results of the study obtained from the Chisquare statistical test obtained the value of ? = 0.002 (? <? = 0.05), which means there is a significant relationship with self-management statistics with post-stroke patients. Conclusion:  that research on self-management related to patients can be improved post stroke.

Putri Amanda; Tazkia Ayu Alharani.YS; Putri Indriyanti; Retno Sri Rindiyani

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

Penanaman Modal Asing (PMA) and Penanaman Modal Dalam Negeri (PMDN) are important sources of financing for developing regions and can make a significant contribution to development. As a component of capital flows, Foreign Direct Investment (FDI) is considered a relatively stable inflow compared to other capital flows, such as portfolio investment and foreign debt. A country's economy relies on investment to solve various problems, crises, and economic challenges. This is because investing in certain sectors of the economy can quickly change the various economic challenges facing a country. Both private and public investment bring many benefits, including job creation. The purpose of this study is to analyze the impact of domestic and foreign investment on economic growth. This type of research is quantitative research. The research instrument used is documentation of research instruments through books and scientific journals. Data analysis using multiple regression method. As a result, it can be seen that foreign investment has a large positive effect on economic growth. Foreign direct investment helps Indonesia achieve stable national development. But domestic investment has no effect on economic growth. The implementation of this research is the need for the government's role as a regulator to support increased domestic and international investment in order to encourage Indonesia's economic growth.

RIRIS, SRI

Adi Widya: Jurnal Pengabdian Masyarakat 2022 Lembaga Penelitian dan Pengabdian Masyarakat

The number of crimes that are currently rife during the Covid-19 pandemic in the Mandan community has made people restless. The patrol activity is seen as an activity that is quite effective in minimizing the crime of theft. However, these activities have begun to be abandoned because of the busyness of the community. This community service provides insight into the importance of preserving the ronda and jimpitan culture in improving the environmental security system. The patrol activity, which is followed by the ‘jimpitan activity, provides the benefits of maintaining environmental security and the results of the pinch can increase cash to support social activities. Social activities that are supported from the results of collecting jimpitan, for example. community service activities, procurement of street lighting lampposts, tirakatan 17's and other activities that are for the common interest.

Rahmat Hidayat; E. Hartaty Hadady; Abdul Rahman Jannang

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.