Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal SMBJ: Strategic Management Business Journal Husnayain Business Review Adpebi International Journal of Multidisciplinary Sciences
Deviana Sofyan
Sekolah Tinggi Ilmu Ekonomi Persada Bunda
Religion Agriculture, Biological Sciences & Forestry Automotive Engineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Effect of Liquidity Ratio and Solvency Ratio on the Profitability of Plantation Subsector Companies Listed on the Indonesian Stock Exchange Refni sukmadewi; Dewi Sartika; Mulyani Rodi Muin; Deviana Sofyan
Husnayain Business Review Vol. 1 No. 1 (2021)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.352 KB) | DOI: 10.54099/hbr.v1i1.23

Abstract

This study was conducted to determine the effect of liquidity and solvency on profitability in plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 because it often happens that companies are unable to balance their liquidity and solvency positions because the target company is pursuing profits without compensating management in terms of the ability to pay the debt.This study uses multiple regression analysis with a significance of 0.05. Liquidity variable is measured using current ratio, solvency is measured by debt ratio, while profitability is measured by return on assets. The sampling method used is purposive sampling method. The results partially show that liquidity has a significant effect on profitability, while solvency also has a significant effect on profitability and has a significant effect on profitability. Simultaneously liquidity and solvency have a significant effect on profitability.
The Influence of Capital, Independence, and Education on Women's Entrepreneurial Motivation in Indonesia Agustin Basriani; Desi Susanti; Rahmi Zainal; Deviana Sofyan
Husnayain Business Review Vol. 1 No. 1 (2021)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.294 KB) | DOI: 10.54099/hbr.v1i1.24

Abstract

This study aims to determine the motivation of women in entrepreneurship, especially in the culinary field in Pekanbaru, by using the variables of capital, independence, and education to analyze their influence on entrepreneurial motivation. The population in this study are all women who carry out home-based businesses engaged in home-based culinary businesses in Pekanbaru City whose numbers are not known with certainty, for an unknown population the number of samples in this study using the Wibisono formula and obtained a total sample of 97 people. Data was collected using the questionnaire method, namely by providing a list of statements directly to the respondents. The data analysis technique used is multiple linear regression analysis which is operated through the SPSS 20 for Windows program. The results of the study indicate that either simultaneously or partially, the variables of capital, independence, and education have a significant effect on the motivation of women who are culinary entrepreneurs in Pekanbaru.    
ANALYSIS OF INTERNAL CONTROL AND ACCOUNTING INFORMATION SYSTEMS ON DECISIONS TO GRANTING CREDIT AT PT BPR ANUGERAH BINTANG SEJAHTERA IN PEKANBARU Asepma Hygie; Deviana Sofyan; Refni Sukmadewi; Asraf Asraf
Strategic Management Business Journal Vol. 3 No. 01 (2023): June 30, 2023
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v3i01.71

Abstract

This study aims to determine the analysis of accounting information systems and internal controls on credit purchasing decisions at PT BPR Anugerah Bintang Sejahtera in Pekanbaru. The population in this study is the number of employees at PT BPR Anugerah Bintang Sejahtera Pekanbaru as many as 16 people consisting of 8 female employees and 8 male employees. The sample in this study were 3 people, including the Director, Credit Analyst, and Credit Admin. Sugiyono, (2014: 224) argues that data collection techniques are the most strategic steps in research, because the main objective of research is to obtain data. The data collection techniques used in this study were observations and interviews. The data analysis technique used in this study is a qualitative descriptive analysis technique using interviews and documentation. The accounting information system for lending decisions at PT BPR Anugerah Bintang Sejahtera is generally good, this can be seen from the fulfillment of the elements of the credit granting system in accordance with the underlying theory, except for serial numbers that are not printed. The application of the credit granting internal control system implemented by PT BPR Anugerah Bintang Sejahtera is said to be still not good when viewed from the credit granting procedures.
The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program Asepma Hygi Prihastuti; Dodi Agusra; Deviana Sofyan; Saipul Al Sukri
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.202

Abstract

This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru. The sample used in this study were taxpayers who assisted in reporting the Annual Tax Return (SPT) in March 2022 at the Tax Center of the Persada Bunda School of Economics (STIE) which is the work area of ​​KPP Senapelan Pekanbaru, with a total of 95 respondents. The sampling technique used was non-probability sampling with an incidental sampling approach. This study uses primary data obtained through the distribution of questionnaires to individual taxpayers. The results this research state that Taxpayer Perception variable affect Taxpayer Compliance, variable Trust in Government affect Taxpayer Compliance, as well as Taxpayer Perception variable and Trust in the Government simultaneously affect Taxpayer Compliance with the Voluntary Disclosure Program. The independent variables, the perception of taxpayers and trust in the government are able to explain the dependent variable, namely taxpayer compliance by 31.3%, while the remaining 68.7% is explained by other variables not included in this research model.
Co-Authors Agustin Basriani Asepma Hygie Asraf Asraf Desi Susanti Dewi Sartika Dodi Agusra Mulyani Rodi Muin Prihastuti, Asepma Hygi Rahmi Zainal Refni sukmadewi Saipul Al Sukri