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Jurnal Point Equilibrium Manajemen dan Akuntansi
Published by Universitas Sumatera Barat
ISSN : -     EISSN : 26861135     DOI : https://doi.org/10.59963/jpema
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Point Equilibrium Manajemen dan AKuntansi merupakan jurnal yang menerbitkan dua kali salam setahun, yaitu pada bulan maret dan oktober. Fokus pada jurnal ini yaitu bidang keilmuan manajemen dan akuntansi maupun semua yang terkait dengannya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 58 Documents
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PENGARUH PENGANGGURAN, JUMLAH PENDUDUK, DAN PENDIDIKAN TERHADAP KEMISKINAN DI PROVINSI SUMATERA BARAT Lili Salfina; Fatria Destika
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.v3i1.12

Abstract

The research object that the writer chose was West Sumatra. This study aims to see how the effect of unemployment, population, and population education in West Sumatra Province partially and simultaneously. The data used are secondary data for 2009 – 2019 obtained from the West Sumatra Central Statistics Agency. The data analysis technique used is multiple regression analysis processed using the IBM SPSS 23 program. The formulation of the results of the analysis is Y = 56,569 + 0,603 X1 – 2,462 X2 – 0,505 X3. The results of this study indicate that unemployment partially has a positive and significant effect on poverty, population has a significant negative effect on society, education has a negative and insignificant effect on poverty. And simultaneously unemployment, population, and education have a significant effect on poverty in West Sumatra Province, with the independent variable contribution of 84.2%.
PENGARUH PEMBANGUNAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI PROVINSI SUMATERA BARAT Patria Nagara; Dheya Vortuna; Novi Yanti; Zusmawati
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.v3i1.13

Abstract

The provision of infrastructure is very important in the stage of development. Infrastructure contributes to the regional economy and makes economic development more increased by giving direct and indirect effects. But still quite a lot of problems experienced in infrastructure develompment, one of which is the imbalance of development between regions. The purposes of this study was to explain and analyze the influence of infrastructure development to economic growth in West Sumatera Province especially road infrastructure, electricity infrastructure and seaport infrastructure. The research analysis used in this study is descriptive and quantitative analysis model with multiple regression method which used data in the period of 2004-2018. Variables that are used in this study is Gross Domestic Regional Product (GDRP) as the output measurement, length of road (km), sum of electricity production and consumption (MWh), and sum of seaport loading and unloading volumes (ton). Based on the model in analysis, road infrastructure has no effect to the economic growth in West Sumatera Province. While electricity infrastructure and seaport infrastructure affect to the economic growth in West Sumatera Province. In the resaerch results, seaport infrastructure give the highest contribution to the economic growth in West Sumatera Province. From the regression results, the value of R-Square (R2) is 0,745. This means that the independent variables is able to explain the dependent variable 74,5% while the remaining 25,5% is explained by other variables outside the model.
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2019) Syukrial Basri; Ilham Multama
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.v3i1.14

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas (ROE), kebijakan hutang (DER), kepemilikan manajerial (KM) dan kebijakan deviden (DPR) terhadap nilai perusahaan (PBV) industri sub sektor industri rokok yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 4 (empat) tahun, yaitu mulai dari tahun 2016 sampai dengan tahun 2019. Penelitian ini merupakan penelitian kuantitatif dengan sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria yang ada, terdapat 4 perusahaan yang menjadi sampel penelitian. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis data, variabel profitabilitas (ROE) tidak berpengaruh terhadap nilai perusahaan dengan nilai koefisien sebesar 0,167dengan signifikansi 0,106. Kebijakan hutang (DER) berpengaruh negatif signifikan terhadap nilai perusahaan nilai koefisien sebesar -0,124 serta nilai signifikansi 0,027. Kepemilikan manajerial (KM) berpengaruh negatif terhadap terhadap nilai perusahaan dengan nilai koefisien sebesar -0,130 serta signifikansi 0,024. Kebijakan Dividen (DPR) tidak berpengaruh terhadap terhadap nilai perusahaan dengan nilai koefisien sebesar -0,025 dengan signifikansi 0,634. Secara simultan simultan profitabilitas, kebijakan hutang, kepemilikan manajerial dan kebijakan dividen secara simultan berpengaruh positif terhadap nilai perusahaan dengan nilai koefisien sebesar 304.815 serta signifikansi bernilai 0,001. Persamaan regresi linier berganda pada penelitian ini dirumuskan menjadi
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KOMUNIKASI DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADAPT. BPR CINCIN PERMATA ANDALAS KABUPATEN PADANG PARIAMAN Maria Magdalena; Andree Putra; Patria Nagara
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.v3i1.15

Abstract

Success in a company or organization cannot be separated from the role of company leaders incommunicating, motivating employees to get better productivity at work to achieve the company'sdesires. The problems that often occur at PT. BPR Cincin Permata Andalas is still the existence ofemployee negligence in carrying out the duties assigned by the leader, so that the duties given by theleader are not conveyed properly so that it can harm the company or agency, there are employeeswho do not understand the directions given by the leader so that employees cannot achieve the targetsset by the leader of the company. The purpose of this study was to determine the Effect ofTransformational Leadership, Communication and Work Motivation on Employee Productivity at PT.BPR Cincin Permata Andalas, Padang Pariaman Regency. This type of research is quantitative. Thenumber of respondents that can be used in this study are 49 employees of PT. BPR Cincin PermataAndalas. The results showed that transformational leadership had an effect on work productivity, theT value was 2.124 with a p value of 0.039. Communication has no effect on employee workproductivity, the T value is -1.186 with a p value of 0.242. Work motivation has an effect on workproductivity, the T value is 3.385 with a p value of 0.001. It is expected that companies will hold moreor condition employees to be more interactive among themselves, such as adjusting room positionsand work unit positions on a regular basis so that fellow employees can have more. a closerrelationship between their peers, or also increase the number of family gathering events so as to buildmore intense communication between fellow employees and also to the leadership
PENGARUH ORIENTASI PASAR DAN INOVASI PRODUK TERHADAP KINERJA PEMASARAN KERAJINAN PADA SULAMAN INDAH MITRA DI DESA NARAS 1 KOTA PARIAMAN Nurtati; Febriani Fitri; Dedi Mardianto
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.v3i1.16

Abstract

This type of research is descriptive and quantitative, because this research is used to provide an objective description or description of a situation. This study aims to see the effect of market orientation on marketing performance, the effect of product innovation on marketing performance and to see the effect of market orientation and product innovation on marketing performance. This research was conducted in the form of interviews and questionnaires. The population in this study were all women in Naras 1 village, amounting to 593 people for the age group 25 to 59 years. The sample in this study were 59 people, where the sampling technique used accidental sampling method. This study uses hypothesis testing. The results of this study indicate that partially market orientation has no significant effect on marketing performance because the value of thit <ttab (1.303 <1.6715) and product innovation has a significant effect on marketing performance because thit> ttab (8.132 > 1.6715). Meanwhile, simultaneously market orientation and product innovation have a significant effect on marketing performance because fhit> ftab (37.685> 1.6715). Based on the results of the Determination (R2) test, the contribution of the independent variables of Market Orientation (X1) and Product Innovation (X2) to Marketing Performance (Y) is 57.4%, This shows that the influence between the two variables is very strong because the greater the Rsquare number the stronger the effect between the two variables.
PEMBANGUNAN EKONOMI BERKELANJUTAN PEDESAAN BERWAWASAN LINGKUNGAN DINEGARA BERKEMBANG Nasfi; Patria Nagara
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 2 No. 1 (2020): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pembangunan ekonomi di negara berkembang tidak terlepas dari pembangunan ekonomi berkelanjutan di pedesaan, dengan mengedepankan perlindungan terhadap lingkungan dan menjaga ekosistem dipedesaan, agar tidak terjadi urbanisasi keperkotaan, seperti apa yang telah dilakukan negara-negara belahan dunia sebelum ini. Untuk menciptakan kesejahteraan masyarakat dipedesaan sesuai dengan tujuan pembangunan ekonomi oleh pemerintah, untuk itu pemerintah perlu terlibat bagaimana menciptakan proyek-proyek pembangunan dipedesaan dengan melibatkan masyarakat pedesaan serta tetap mempertahankan budaya lokal. Penelitian ini dilakukan dengan metode literatur yang ada dan melihat perkembangan beberapa tahun kedepan, dengan tujuan agar tercipta program-program pembangunan untuk masyarakat pedesaan dengan mamaparkan leteratur yang ada. Pembangunan ekonomi masyarakat pedesaan, pemerintah perlu mendorong atau menciptakan proyek-proyek pembangunan dengan melibatkan masyarakat dipedesaan, serta mendukung hasil-hasil produk pedesaan dan membantu sumber pendanaan maupun pemasaran, kemudiam memperkuat kelembagaan dipedesaan.
PENGARUH KUALITAS PRODUK, HARGA DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN SEPATU DI TOKO D’TRUUF CIMPARUH KOTA PARIAMAN Erniwati; Ahmad Adnin
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 1 No. 1 (2019): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of the research were to describes : 1) the influence of product quality on buying decision ; 2) the influence of price on buying decision ; 3) the influence of location on buying decision ; 4) the influence of product quality, price and location on buying decision in D’Truuf Store of Cimparuh Pariaman City. Data in the survey using questionnaire and analysis used SPSS Version 16. The sample esed was 100 people and technique using Purposive Sampling.Based on the result of the study can be concluded : 1) product quality take effect positive and significant ; 2) price take effect negative and significant ; 3) location take effect negative and significant ; 4) product quality, price and location take simultaneous effect on buying decision, where is the R value 0,794 and R Square 0,361 or equivalent 63,1% and the rest 36,9% explained by other variables not examined in this study.
EFEKTIFITAS PENERAPAN SEGMENTATION, TARGETING DAN POSITIONING TERHADAP PENJUALAN PRODUK INDIHOME PT. TELKOM INDONESIA Sri Mulyani; Misharni; Syofria Meidona
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.v3i1.20

Abstract

This research aims to determine the Segmentation, Targeting, Positioningstrategies at PT.Telkom Indonesia,Tbk Witel west Sumatra. This type of research used in thisresearch is descriptive qualitative research. The research was conducted ad PT. TelkomIndonesia, Tbk Witel Sumatra by selecting 3 informants who were consideredrepresentatives of the group consisting of 1 key informant. Namely the CC employees and 2non-key informants, the data collection techniques used in this study were in-depthinterviews and observation. The results showed that a targeted marketing strategy woild beable to assist companies in delivering products to consumers according to their wants andneeds. One of which is by implementing a segmentation strategy, targeting, and positioning.
PENGARUH DESAIN KEMASAN PRODUK DAN DAYA TARIKIKLAN TERHADAP MINAT BELI KONSUMEN Erniwati; Nurasni Devi
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.v3i1.56

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara simultan dan secara parsial pengaruh desain kemasan produk dan daya tarik iklan terhadap minat beli konsumen minuman isotonik pocarisweat di Kota Pariaman. Jumlah sampel dalam penelitian ini sebanyak 60 responden. Metode penelitian yang digunakan metode kuantitatif Berdasarkan hasil penelitian diketahui bahwa pengaruh desain kemasan produk terhadap minat beli diperoleh nilai thitung sebesar 1,127 dengan taraf signifikansi 0,264 > 0,05 maka desain kemasan produk tidak berpengaruh signifikan terhadap minat beli konsumen minuman isotonik pocarisweat di Kota Pariaman. Pengaruh daya tarik iklan terhadap minat beli diperoleh nilai thitung sebesar 3,064 dengan taraf signifikansi 0,003 < 0,05, maka daya tarik iklan berpengaruh signifikan terhadap minat beli konsumen minuman isotonik pocarisweat di Kota Pariaman. Pengaruh desain kemasan produk dan daya tarik iklan terhadap minat beli diperoleh nilai fhitung sebesar 4,973 dengan taraf signifikansi 0,010 < 0,05, maka desain kemasan produki dan daya tarik iklan berpengaruh signifikan terhadap minat beli konsumen minuman isotonik pocarisweat di Kota Pariaman. Kesimpulannya Desain Kemasan Produk dan Daya Tarik Iklan dapat mempengaruhi Minat Beli Konsumen. Desain kemasan produk dari pocarisweat seharusnya didesain lebih menarik lagi agar para konsumen tertarik dan berminat untuk mencoba minuman pocarisweat
THE EFFECT OF AUDIT ETHICS, AUDIT FEES, AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY IN THE PUBLIC ACCOUNTING FIRM (KAP) PADANG CITY Dewi Zulvia; Zusmawati; Fathiah
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.v3i1.57

Abstract

This study aims to determine how much influence audit ethics (X1), audit fees (X2) Auditor Experience (X3) And Competence(X4), partially on the quality of the audit (Y) at the Padang city public accounting firm, using the data collection method in the form of a questionnaire as many as 66 respondents. In data analysis using validity and reliability tests. And the classical assumption test is normality test, multicollinearity, heteroscedasticity. The analysis method used is multiple regression linear regression analysis, coefficient of determinant, f test, t test, and r2 test using the SPSS16.0 tool. The results showed that the audit ethics variable had an influence on the audit quality variable, the audit fee in this study also had an influence on the audit quality variable, the Auditor's experience in this study had an influence on the audit quality variable and the competence in this study had an influence on on the audit quality variable

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