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INDONESIA
JURNAL PUNDI
ISSN : 26562278     EISSN : 2656227     DOI : -
Core Subject : Economy, Social,
Jurnal Pundi ( E-ISSN: 2656-2278 ) adalah jurnal ilmiah yang bertujuan untuk menyediakan platform bagi para peneliti mapan dan karier awal. Jurnal ini menerima penelitian- makalah berbasis dari bidang Manajemen, Akuntansi, dan Ilmu Ekonomi. Diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Keuangan, Perbankan dan Pembangunan Padang yang dapat digunakan oleh peneliti, dosen, dan mahasiswa di lingkungan kemenristekdikti RI. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun, Maret, Juli dan November. Setiap artikel di- review oleh para ahli sistem blind review ganda dan artikel yang disubmit belum pernah di publish pada jurnal lain. Kontribusi untuk edisi mendatang dipersilahkan. Ruang lingkup Jurnal Pundi mencakup analisis saat ini pada: Ekonomi Manajemen dan Bisnis Akuntansi Keuangan Publik Aplikasi ekonomi.
Arjuna Subject : -
Articles 48 Documents
KESUKSESAN IMPLEMENTASI SYSTEM APPLICATION PRODUCT (SAP) STUDI DI PT. SEMEN PADANG Ananda, Febryandhie; Putra, Rino Dwi; Hendrastyo, Vito Shiga
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.481 KB) | DOI: 10.31575/jp.v1i1.4

Abstract

Mandal & Gunasekaran (2003) states that one of the resources that have become the ERP system is based on information technology, because it can increase the efficiency on the part of the company's operations. The aims of this study is to measure the success of user training variables and data analysis of System Application Product implementation in PT. Semen Padang. The method used is a sample survey and time for certain problems. The result is That user training and data analysis successfully support SAP implementation in PT. Semen Padang is categorized as successful with mean of User Training, Data Analysis and SAP Implementation are 4,31; 4,46; dan 4,46.
Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak pada KPP Pratama Lubuk Pakam Marlina, Marlina
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.547 KB) | DOI: 10.31575/jp.v2i2.82

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The purpose of this study was to empirically prove the influence of partially or simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of cheating against the perception of taxpayers about tax evasion on KPP Pratama Lubuk Pakam.The population in this research is the whole personal person taxpayer listed on KPP Pratama Lubukpakam 2015 which amounted to 167,946 people by using the sample Slovin formula according to as much as 100 samples with a proportional random and accidental sampling. Data analysis techniques using multiple linear regression with t-test statistical test, F test and koeficien determination..The results of the study prove that simultan tax examination intensity, quality of service tax, taxpayer compliance, justice, knowledge and understanding of the taxpayer, the tax system, tax discrimination and the possibility of detection of deception effect significantly to taxpayer perceptions about tax evasion.Partially intensity inspection tax, taxpayer compliance, justice, and the possibility of cheating detected no effect on perception of taxpayers about tax evasion, the quality of service of significant negative effect against the taxpayer perceptions about tax evasion, while the knowledge and understanding of the taxpayer, the tax system as well as a significant positive effect of tax discrimination to taxpayer perceptions about tax evasion
Pengaruh earnings management terhadap operating cash flow dan likuiditas perusahaan konstruksi (studi kasus pada pt x ) dewi, mike kusuma; Maifoza, Yesri
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.389 KB) | DOI: 10.31575/jp.v2i1.65

Abstract

This research was conducted at a construction company that has not been listed on Indonesia Stock Exchange. The purpose of this research are: 1) to know the effect of cash flow of PT X on earnings management practice at company X, 2) to know the liquidity to earnings management practice at company PT X. This research type is basic research. The object of this study is a construction company that has not been listed on the stock exchanges of Indonesia with financial data from 2010 to 2016. This data is processed by using SPSS version 23 with classical assumption test and multiple regression analysis. From the test, the R Square value is 97.2%. This figure shows the ability of folw and cash liquidity affects earnings management practices in PT X. The conclusion is: 1) operating cash flow negatively affect earnings management at PT X, 2) liquidity effect negative to earnings management at PT X.
Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel Hadya, Rizka; Begawati, Nova; Yusra, Irdha
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.399 KB) | DOI: 10.31575/jp.v1i3.53

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Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).
PENGARUH ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PADANG Cahyani, Gusti; Zulvia, Dewi
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.275 KB) | DOI: 10.31575/jp.v3i1.127

Abstract

This study attempts to know how big the influence of ethics audit ( x1 ) and fee audit ( x2 ), simultaneously and partial on the quality of an audit ( y ) in office accountant the public city, using data collection method in the form of a questionnaire about 66 respondents.In the analysis data using the validity, reliabilitas.dan the assumption that the classic normality, multikolinearitas, heteroskedastisitas.The method of analysis used analytics linear regression multiple regression, the determinan, the f, the t, and the r2 by using the tools spss16.0.The result showed, the audit ethics have influence on variables quality program audit fees in the research also has an effect on variables the quality of a partial audit and simultaneous.
KEPUTUSAN PEMBELIAN BERDASARKAN FAKTOR PSIKOLOGIS DAN BAURAN PEMASARAN PADA PT. INTERCOM MOBILINDO PADANG Marlius, Doni
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.293 KB) | DOI: 10.31575/jp.v1i1.9

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Keputusan pembelian menjadi suatu hal yang penting untuk diperhatikan karena hal ini tentu akan menjadi suatu pertimbangan bagaimana suatu strategi pemasaran yang akan dilakukan oleh perusahaan berikutnya. Tujuan penelitian ini adalah untuk menguji pengaruh faktor psikologis dan bauran pemasaran terhadap keputusan pembelian konsumen pada PT. Intercom Mobilindo Padang. Sampel yang digunakan 86 orang, dengan metode analisis adalah regresi linier berganda. Hasil penelitian membuktikan bahwa faktor psikologis secara parsial tidak berpengaruh signifikan terhadap keputusan pembelian. Pengujian menunjukan bahwa t hitung<t tabel (1,155 <1,98). Sedangkan bauran pemasaran secara parsial berpengaruh signifikan terhadap keputusan pembelian konsumen. Pengujian menunjukan bahwa nilai t hitung>t tabel (7.046>1.98). Pengujian secara simultan menunjukan nilai F hitung>F tabel (45,455>3,11) dengan tingkat signifikan 0,000<0,05. Dengan demikian factor yang mempengaruhi keputusan pembelian adalah bauran pemasaran.
Analisis Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015 septiana, gina
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.788 KB) | DOI: 10.31575/jp.v2i3.99

Abstract

The objective of this research is to determine the influence of intellectual capital to the firm value of the banks listed on BEI with financial performance as an intervening variable. The independent variable applied in this study was the intellectual capital which was measured by value added intellectual coefficient (VAIC). The dependent variable in this study was the firm value is measured by using price to book value (PBV), while financial performance as an intervening variable is measured by using return on asset (ROA). The sample used in this study are 11 banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2010-2015. This study used a quantitative approach to testing hypotheses used the technique of path analysis. To examine the effect of mediation used sobel test. The finding shows that (1) intellectual capital has significant effect to financial performance. (2) intellectual capital does not have significant effect to the level of firm value. (3) financial performance has significant effect to the level of firm value. (4) sobel test result showed that financial performance mediate intellectual capital to the firm value.
Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu Sari, Nila; Zulvia, Dewi; Widayati, Ratna; Septiano, Renil
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.372 KB) | DOI: 10.31575/jp.v2i2.68

Abstract

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance
Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016 Dewi, Aminar Sutra
JURNAL PUNDI Vol 1, No 3 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.193 KB) | DOI: 10.31575/jp.v1i3.55

Abstract

This study aims to examine the relationship between Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), BOPO, Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) for Return On Asstes (ROA). The number of samples used are 9 commercial banks listed on the Indonesia Stock Exchange period 2012-2016. The method used in this study using multiple regression analysis using Eviews 6. From the results of tests performed show that CAR statistically does not significantly influence tehadap ROA, BOPO significantly influence teh ROA, NPL has significant effect to ROA, different from NIM which has no significant effect on ROA, and LDR has significant effect on ROA. Keywords: CAR, BOPO, NPL, NIM, LDR and ROA
Dampak Keberadaan Pasar Modern Terhadap Eksistensi Pasar Tradisional Di Kota Tobelo Kabupaten Halmahera Utara Arimawa, Putra Sian; Leasiwal, Feri
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.429 KB) | DOI: 10.31575/jp.v2i3.100

Abstract

Abstract: This study aims to find out how traders perceive the existence of modern markets and how consumers perceive the existence of modern markets.The type of this research is descriptive qualitative research. As for the data collection process in this study is to use interview, observation and documentation techniques. Data analysis was carried out by reducing data, presenting data and drawing conclusions.The results of this study indicate that with the existence of a modern market, based on the results of the study it can be concluded that after the modern market, the income of traders in traditional markets has decreased, other findings also found that the three traditional markets in Tobelo city not only experienced the decrease in income in addition to that income and the number of customers who came also decreased, so that many traders suffered losses.The lack of facilities in traditional markets, the quality of the goods sold is also different between traditional markets and modern markets, so that many consumers prefer to shop in the modern market rather than traditional markets.Keywords: Impacts, Perceptions of Traders and Communities, Modern Markets, Traditional Markets