Issues

      see all issue


Skip Navigation Links.

Volume 4 Number 1 Year 2020

42 articles in this issue 

Okalesa Okalesa, Onny Setiawan, Mimelientesa Irman, Ria Darmasari

Seorang investor yang ingin melakukan investasi di pasar modal, tentunya mengharapkan return yang tinggi dengan risiko yang kecil. Sebelum melakukan investasi, investor akan memperhatikan bagaimana nilai suatu perusahaan di mata pasar. Namun, selain harga... see more

Pags. PDF  

Dwi Indah Lestari, Merta Noer Vadila

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Rep... see more

Pags. 1 - 9  

Lenny Hasan, M. Yusri Syah Putra, Liza Zulbahri

There are several factors that affect employees at work, so that it gives an impact on work performance generated by employees, while the factors in the form of incentives and social security provided by the company. This study aims to determine the effec... see more

Pags. 10 - 18  

Benta Palantama Putra, Retno Ulfayatun Hidayah

In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the di... see more

Pags. 19 - 26  

Wendy Syahputra, Maresta Dora

The relationship of these theories with the three variables under study in which a competent and good leadership owned by a leader can influence and guide the facilitator to improve performance in order to achieve the expected goals. The method used in th... see more

Pags. 27 - 33  

Zulkifli Rusby, Muhammad Arif, Ahmad Hidayatullah

Performance appraisal is a work achieved by a person in carrying out the tasks assigned to him based on skill, experience and sincerity as well as time. In this study the authors wanted to know the job performance evaluation system at PT. Bank Negara Indo... see more

Pags. 34 - 43  

Zulkarnain Nasution, Khairul Rizal, Junita Lubis

The household is the smallest unit in society, so it can be said that household income means community income. This study aims to determine the determination of the variable income, economic activity, and household members, as well as differences in the l... see more

Pags. 44 - 53  

Herma Yunita, Dwi Yanti

Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose o... see more

Pags. 54 - 62  

Romadhoni Romadhoni, Nurhasanah Nurhasanah

To make decisions in the production of fiberglass vessels in traditional shipyards in Bengkalis Regency, it is necessary to carry out economic calculations using the Expected Monetary Value (EMV) method related to the production of fiberglass ships and wo... see more

Pags. 63 - 69  

Rudi Yacub

The sports industry has a very large potential income and is followed by the enthusiasm of the community to exercise, which is an opportunity for entrepreneurs in the sports equipment industry. The objectives of this study are: First, to explore the effec... see more

Pags. 70 - 74  

Sendy Zul Friandi, Suwarto Suwarto, Danang Rifai

Changes in the environment and market mechanisms that are so open, competitive, and market control are challenges that must be answered with a market orientation approach. The purpose of this study is: to examine the effect of coaching and mentoring on th... see more

Pags. 75 - 81  

Enda Noviyanti Simorangkir, Teguh Hakim Prajoggi, Enzelina Enzelina, Edo Hasugian, Desy Desy

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in... see more

Pags. 82 - 89  

Rafida Khairani, Muhammad Fikri Haikal, Siti Ramadhani, Nana Gustia, Febry Rizky Al Fadilla Sitompul

Manufacturing companies are considered to have promising developments because they can provide innovations that are well accepted by the market share. This research aims to find out the effect of DER, .EPS,. And NPM on share prices according to partial an... see more

Pags. 90 - 95  

sarah usman, Devid Anggra Kurnia, Dirarini Sudarwadi

This research examines the impact of the President and vice-Presidential 2019-2024 period election results against shares in the IDX30 index. The research aims to see the difference in the average trading volume activity shares between before and after th... see more

Pags. 96 - 102  

Irma Febrianty

The difference in pond area owned by catfish cultivators will result in differences in pond management so that the wider the pond, the more manpower needed and the worker specifications required by the cultivators. The purpose of this research is to see t... see more

Pags. 103 - 108  

Mesrawati Mesrawati, Widya Hitajulu, Salsabila Siregar, Venny Venny, Sri Rejeki Panggabean, Feberius Halawa

Commercial banks have the main activity in raising funds and channeling funds to the public. The biggest source of funds from commercial banks is the activity of channeling credit to the public. The purpose of this research is to find out and analyze DPK,... see more

Pags. 109 - 116  

Fitri Andriani, Rindi Meilani, Chandra Evendi Pardede, Wenny Anggeresia Ginting

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these... see more

Pags. 117 - 126  

Angeline Setiawan, Liyi Sumira Purba, Annisa Nauli Sinaga, Sherly Estenia

The purpose of this study was to examine and analyze how the influence of Company Size, Debt Policy, Profitability, Liquidity Against Dividend Policy in Wholesale / Retail Companies Listed on the Indonesia Stock Exchange Period 2015-2019. The research met... see more

Pags. 127 - 136  

Annisa Nauli Sinaga, Michael Michael, Yuliyani Yuliyani

The stock price is determined by the supply and demand of the stock itself. The higher the purchase of these shares the stock price tends to move up and vice versa if more and more are selling these shares the stock price will usually tend to decrease. Th... see more

Pags. 137 - 146  

Bayu Wulandari, Irwanto Irwanto

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The populatio... see more

Pags. 147 - 155  

Bayu Wulandari, Veronika Marsaulina Lumbantoruan Lumbantoruan, Jelita Wanna Naibaho, Winna Regina, R. Chairuddin Zufriansyah, Frenki Okto

The amount of assets owned by the company is the value of the size of the company. This study aims to test whether company size, asset structure, sales growth, profitability and current ratio have an influence on the capital structure of manufacturing com... see more

Pags. 156 - 166  

Febdwi Suryani, Pujiono Pujiono

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, ... see more

Pags. 167 - 181  

Muhammad Arif, Marina Zulfa, Astri Ayu Purwati

Perkembangan teknologi saat ini sangat berpengaruh bagi kehidupan sehari-hari masyarakat baik dari segi perekonomian, sosial maupun gaya hidup. Pasar modern syariah hadir adalah salah satunya untuk menjawab dari perubahan gaya hidup masyarakat di perkotaa... see more

Pags. 182 - 195  

Samsurijal Hasan

Small and Medium Enterprises is one of the priority programs from Indonesia government is to improve the regional and national economy. Since this industry become the backbone of a populist economic system that is not only intended to reduce the problem o... see more

Pags. 196 - 207  

Yuriani Yuriani, Merry Merry, Jennie Jennie, Muhammad Ikhsan, Namira Ufrida Rahmi

Financial Distress is indicated as company’s financial decrease which can be caused by various circumstances. Identifying financial distress is important to do since financial distress that occurs continuously will lead to company failure. This research i... see more

Pags. 208 - 218  

Novita Sari, Benny Rojeston Marnaek Nainggolan, Rosma Ariyanti Purba, Taruli Br Saragih, Wahy Banjarnahor

The target of this inspection is to investigate the impact of Regional Capital Expenditures and Original Revenues and Balancing Funds on Financial Performance in North Sumatra Province. The technique used in this examination is by obtaining saturated samp... see more

Pags. 219 - 223  

Emilianus Eo Kutu Goo, Maria Nona Dince, Walter Obon, Magdalena Samosir, Yoseph Darius Purnama Rangga

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounti... see more

Pags. 224 - 235  

Onny Setiawan, Okalesa Okalesa; Sarli Rahman; Ienne Yoseria Putri

ABSTRACTInnovation is the foundation of a company's life. The purpose of this study is to understand the effect of innovation on the birth rate of enterprises by using macro data in a country. Data on the birth rate of a company is used to see the effecti... see more

Pags. 236 - 242  

Aditia Setia Winartama, Acwin Hendra Saputra

Politeknik Keuangan Negara STAN (PKN STAN) dalam merencanakan sumber daya yang dibutuhkan termasuk rencana pengadaan barang dan jasa perlu membuat perhitungan analisis mengenai pengadaan tersebut dengan tool yang komprehensif. Penelitian ini bertujuan unt... see more

Pags. 243 - 254  

Syukri Hadi, Astri Ayu Purwati

Banyak faktor yang dapat mempengaruhi peningkatan kinerja bisnis suatu usaha. Modal merupakan salah satu faktor yang sangat penting dalam menjalankan roda usaha.Namun,tidak semua modal yang diperlukan berupa modal material.Modal sosial merupakan modal yan... see more

Pags. 255 - 262  

Suharti Suharti, Anton Anton, Irawati Irawati

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value thr... see more

Pags. 263 - 273  

Eka Sridawati Purba, Elsa Lorreinne Pradipta, Ruth Trifosa Taruli Manullang, Benny Rojeston Marnaek Nainggolan

The allocation of expenditure in the Regional Revenue and Expenditure Budget (APBD) in the form of capital expenditure aims to increase the fixed assets and the development of the region so as to create equitable development in each region, but the alloca... see more

Pags. 274 - 281  

Mike Komalasari, Faizal Mulia Z, Deni Muhammad Danial

Sumber daya manusia bagian terpenting dalam sebuah perusahaan, sehingga jika kurang sumber daya manusia maka segala sesuatu yang telah di targetkan perusahaan tidak akan terlaksana dengan baik. Tujuan penelitian ini yaitu untuk mengetahui dan memahami ana... see more

Pags. 301 - 305  

Moch Yusuf Guntara Maulidin, Andri Indrawan, Ade Sudarma

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This ... see more

Pags. 306 - 316  

Putri Nuraini, Mufti Hasan Alfani, Zulfadli Hamzah

Literasi terkait dengan kompetensi dan pengetahuan seseorang tentang disiplin ilmu atau area tertentu. Literasi perbankan syariah merupakan pemahaman seseorang tentang produk perbankan syariah dan kemampuannya untuk mengambil keputusan keuangan secara efe... see more

Pags. 317 - 325  

Mufti Hasan Alfani, Putri Nuraini, Muhammad Arif, Ag Maulana

The legacy of the Malay kingdom of Riau has become a valuable historical site as one of the areas of the Islamic kingdom which has become a current sharia tourist destination. The purpose of this study was to determine the management strategy of the Riau ... see more

Pags. 326 - 333  

Yusnita Octafilia, Putu Rani Susanthi, Evelyn Wijaya

Regional Bank is a commercial bank whose shares owned by the provincial government. So that, the Regional Bank plays indirectly a very large role in regional development. However, these Regional Banks have not contributed significantly to the development ... see more

Pags. 334 - 344  

Oki Oktaviana, Jawida NR Tampubolon, Nina Purnasari, Jihan Safitri, Nario Afandi PW Manao

It is an enterprise that seeks to convert or distribute raw materials, into half-finished products and into marketable products, and has the sale value of company management capabilities to increase corporate operations that is vital to the increase in co... see more

Pags. 345 - 353  

Riza Fahlewi, Riki Chairul Amri, Adesy Mayang Sari

Economic growth measures the performance of an economy's development from one period to the next. The research objective was to analyze the effect of education level, labor force and government expenditures on GRDP in South Sumatera Province. The data use... see more

Pags. 354 - 363  

Zakaria Harahap

Let's Save Stocks Against Investment Interest in SMEs Group in Prabumulih City, South Sumatra. The purpose of this study is to analyze the impact of the "Yuk Nabung Saham" program on investment interest in the SME group in Prabumulih City, South Sumatra. ... see more

Pags. 364 - 370  

Amandin Amandin

Job satisfaction reflects a person's feelings about his job. The purpose of this study was to determine the factors that affect employee job satisfaction at PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District. The factors in questi... see more

Pags. 371 - 380  

Dewi Anggraini, Yuli Nurhayati

This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data so... see more

Pags. 381 - 387