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All Journal Ensiklopedia of Journal JURNAL EKONOMI SAKTI (JES) Enrichment : Journal of Management Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Al Fiddhoh: Journal of Banking, Insurance, and Finance Jurnal Ekonomika Manajemen Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan JAKBS Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM)

Irni Yusnita

Unisversitas Sumatera Barat

Author-ID : 4092583

Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKATKEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS PADAPERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2014-2018 Diska Asmarni; Irni Yusnita
Jurnal Ekonomi Sakti Vol 8 No 1 (2019)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

The purpose of the this research is to test the influence the mechanism of corporate governance to the level of mandatory disclosure compliance convergence of IFRS. The mechanism of corporate governance is measured by the number of board commissioner meetings, the proportion of independent commissioners, the number of members of board commissioners, the number of audit committees, the number of audit committee meetings and managerial ownership. The sampling method used in this research is a purposive sampling method and obtained a sample of 10 companies from 2014-2018. The results of this showed that the number of members of board commissioner and managerial ownership have significantly influence to the level of mandatory disclosure compliance convergence of IFRS. The number of board commissioner meetings, the proportion of independent commissioners, the number of audit committees, and the number of audit committee meetings does not significantly influence to the level of mandatory disclosure compliance convergence of IFRS.

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH : Studi Kasus Pada UMKM Ladu Arai Pinang Gusti Irni Yusnita; Maharani Putri; Wahyu Nurul Amaliah
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 1 (2022): Al-Fiddhoh FEBI IAIN Kerinci: E-Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

This study aims to to know recording and our financial report conducted by small and medium businesses UMKM ladu arai pinang gusti, to see how recording and our financial report small and medium businesses UMKM ladu arai pinang gusti that is in accordance with the accounting standard entity micro small and medium enterprises ( SAK EMKM ). The qualitative method was used in the study with the approach descriptive, researchers used 2 the kind of data that is primary and secondary data. Researchers used in this research stage 4 which are (1) data collection , of the stages this researchers used interview techniques, observation and also documentation (2) reduction data (3) presentation of data (4) towing conclusion. The results of the study showed that the registration of a financial report done by the owners of the small and medium businesses umkm ladu arai pinang gusti use and very modest, the reason why small and medium businesses umkm in village records not financial report in accordance with SAK EMKM is the owner did not understand SAK EMKM and how preparing financial reports that is in accordance with the accounting standard entity micro small and medium enterprises (SAK EMKM).

Analysis of Digital Technology-Based Financial Management and Utilization of Financial Technology (FINTECH) in Micro, Small and Medium Enterprises Post-Covid-19 Pandemic in Pariaman City Irni Yusnita; Sulastri Sulastri; Arivetullatif Arivetullatif
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to analyze whether MSMEs in Pariaman City have implemented digital technology-based financial management and whether MSMEs in Pariaman City have utilized financial technology (fintech) as well as how financial management is and to what extent is the use of financial technology (fintech) in MSMEs in Pariaman City. The data in this study were taken through direct observation of MSME actors, interviews and distributing questionnaires to 99 respondents who are MSME actors or owners. The 99 respondents who were sampled from this study were calculated using the Slovin formula from a total of 8,840 SMEs as of January 2022 in Pariaman City. The questionnaires were distributed using the Guttman scale with two intervals, namely Yes and No. The results of this study indicate that the majority of MSMEs have not implemented good financial management digitally as seen from the indicators of budget planning, recording and reporting. As for the use of fintech, the majority of MSMEs have used fintech personally but have not used fintech in running their business.

Pengaruh Pertumbuhan Penjualan, Likuiditas Dan Leverage Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Irni Yusnita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of sales growth, liquidity, and leverage on the profitability of textile and garment companies listed on the Indonesian stock exchange for the period 2015-2019. This research is a quantitative research. The population of this study are all textile and garmen companies listed on the Indonesian stock exchange for the period 2015-2019. This sample selection was carried out by purposive sampling method and resulted in a selected sample of 35 sample. The data collection technique used was documentation, analysis techinique use descriptive analysis, classic assumption test and hypothesis test using multiple linear regression analysis with the tools of SPSS 16. The results showed that sales growth had no effect on profitability with a significant level of 0,153 > 0,05. Liquidity had no effect on profitability with a significant level of 0,352 > 0,05. And leverage had effect on profitability with a significant level of 0,013 < 0,05. Sales growth, liquidity, and leverage simultaneously influence profitability with a significant level 0,009 < 0,05. For the cofficient of determination or Adjusted R Square of 0,243or 24,3% wich mean that profitability can be sales growth, likuidity, and leverage by 24,3% while the remaining 75,7% is a variant not explained in this study.

Pengaruh ROA, ROE, NPM Terhadap Perataan Laba pada Perusahaan Sub Sektor Pertambangan Logam dan Mineral yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Irni Yusnita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.88

This research was conducted on the official website of the Indonesia Stock Exchange. The research data used by the researcher is the financial statements of the mining sector companies in the metal and mineral mining sub-sector which are listed on the Indonesia Stock Exchange in a row in the 2017-2021 period through the website www.idx.co.id. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used purposive sampling in order to obtain 25 samples. The analytical method used is multiple linear regression analysis with the help of SPSS. The results of this study indicate that the Return on Assets variable partially has no effect on income smoothing while Net Profit Margin partially affects income smoothing. Then Return on Equity partially has no effect on income smoothing.

PENGARUH CUSTOMER BONDING DAN HARGA TERHADAP LOYALITAS PELANGGAN DI CV. TIGA PUTRA PADANG Nichy Oktaviani; Irni Yusnita; Sudirman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.81

Pada penelitian mengenai pengaruh customer bonding dan harga terhadap loyalitas pelanggan di CV. Tiga Putra Padang. Mengharapkan agar pelanggan dapat selalu loyalitas terhadap Perusahaan guna memperoleh keuntungan yang sebesar-besarnya. Salah satu faktor terpentng yaitu Customer bonding dan harga. Dengan hasil penelitian secara simultan berpengaruh simultan terhadap loyalitas Pelanggan karena nilai sig 0,002 lebih kecil dari pada level of significant (α) 0,05 dan 10% loyalitas dijelaskan oleh customer bonding dan Harga sedangkan sisanya 90% dijelaskan oleh selain model yang diteliti. Berdasarkan tabel diatas dapat dilihat besar nilai Adjusted R Square sebesar 0,101 (10,1%). Hal ini berarti bahwa 10,1% adalah kemampuan customer bonding dan harga dalam menjelaskan loyalitas pelanggan sedangkan sisanya 89,9% dijelaskan oleh variabel lain diluar dari variabel pada penelitian ini.

Analisis Rasio Solvabilitas Terhadap Laporan Keuangan Untuk Menilai Tingkat Kinerja Keuangan Perusahaan Studi Kasus Pada PT Perusahaan Gas Negara Tbk Irni Yusnita; Winona Kumara Dewi; Nichy Oktaviani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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PT Perusahaan Gas Negara merupakan perusahaan pertamina yang bergerak dibidang gas alam. Tujuan dari penelitian ini adalah untuk mengetahui dan menilai kinerja perusahaan dalam memenuhi kewajiban keuangan perusahaan dengan menggunakan rasio solvabilitas dengan indicator Debt to Equity Ratio, Debt to Asset Ratio dan Long Term Debt to Equity Ratio. Jenis penelitian ini adalah penelitian kuantitatif. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah laporan tahunan PT Perusahaan Gas Negara Tbk. Hasil dari penelitian ini menunjukkan bahwa kemampuan PT Perusahaan Gas Negara Tbk menunjukkan kondisi yang baik, hal ini ditunjukkan pada perhitungan Debt to equity ratio, Debt to Assets Ratio dan Long Term Debt to Equity Ratio, dimana perusahaan tidak mengandal utang untuk membiayai kegiatan operasional, pendanaan dan investasi perusahaan.

Pentingnya Sosialisasi Manajemen Keuangan Rumah Tangga Guna Meningkatkan Taraf Kesejahteraan Masyarakat Rawang Kota Pariaman Nichy Oktaviani; Asrul; Irni Yusnita; Sri Mulyani; Deby Handayani; Sudirman; Marshal Imar Pratama; Mexano Hans Gery; Zaki
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 2 No 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract A maximum of 150 Indonesian words printed in italics with Cambria 10 point. The abstract should be clear, descriptive and should provide a brief overview of community service issues undertaken / researched. Abstracts include reasons for the selection of topics or the importance of research topics / community service, methods of research / devotion and outcome summary. The abstract should end with a comment about the importance of the result or a brief conclusion.

DETERMINAN HARGA SAHAM PADA PERUSAHAAN ASING YANG ADA DI INDONESIA Irni Yusnita; Winona Kumara Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1309

This research aims to determine the effect of Return On Assets (ROA) and Return On Equity (ROE) on share prices in foreign companies in Indonesia for the period 2020 - 2023. The data used in this research is secondary data. This research uses quantitative associativity. This research uses multiple linear regression analysis methods and hypothesis testing with the t test and f test. The tool used is the SPSS version 22 program. The results of the research are (1) The first hypothesis, the results of partial testing (t test) between the return on assets variable (X1) and the stock price variable (Y) shows a t-count value of 2.148 and a significant value of 0.034 < 0.05, this shows that return on assets has a positive and significant effect on stock prices, so (H1) is accepted. (2) The second hypothesis, the results of the partial test (t test) between the Return On Equity variable (X2) and the share price variable (Y) shows a t-count value of 2.009 and a significant value of 0.047 < 0.05, it can be concluded that Return On Equity has a positive and significant effect on share prices, so (H2) is accepted. (3) The third hypothesis from the results of multiple linear regression coefficient analysis (F test) can be seen that the calculated F-value is 4.896 and the significant value is 0.009 < 0.05, so that the Ha hypothesis testing is accepted and Ho is rejected. The Ha hypothesis test concluded that return on assets, return on equity simultaneously (together) influence stock prices in foreign companies in Indonesia for the period 2020 - 2023. The SPSS output results can be seen that from the calculations the Adjusted R Square value is 0.061. , this shows that a large percentage of share prices can be explained by the independent variable return on assets, return on equity is 6.1% while the remaining 3.9% is influenced by other variables outside the model.

Evaluasi penerapan Permendagri No.19 Tahun 2016 Dalam Penatausahaan Aset Milik Daerah Pada Badan Pengelola Keuangan Daerah Kabupaten Padang Pariaman Novita, Rara; Fathiah, Fathiah; Yusnita, Irni
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 3 No 1 (2024): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppisb.v2i1.704

This study aims to determine the effectiveness of the application of regionally owned asset administration in the regional financial management agency of Padang Pariaman Regency in accordance with the Permendagri No. 19 of 2016. The object of this research is the Regional Financial Management Agency of Padang Pariaman Regency. The data used are Primary Data (KIB, FIR, BI) and Secondary (Capital Expenditure Recap and other Documentation). The indicators used in this research are Bookkeeping, Inventory, and Reporting. Data collection techniques using Observation, Interview, and Documentation. The results showed that the Regional Financial Management Agency of Padang Pariaman Regency had carried out the administration in accordance with the Regulation of the Permendagri No. 19 of 2016 has not been optimal.

Co-Authors Arivetullatif, Arivetullatif Asrul Deby Handayani Dewi, Winona Kumara Diska Asmarni Fathiah Maharani Putri Marshal Imar Pratama Mexano Hans Gery Nichy Oktaviani Putri, Maharani Rara Novita, Rara Sari, Ayunda Ramlita Sri Mulyani Sudirman Sudirman Sulastri Sulastri Sulastri Sulastri Wahyu Nurul Amaliah Winona Kumara Dewi Zaki

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