abel tasman - Profile on Academia.edu (original) (raw)
Papers by abel tasman
Advances in economics, business and management research, 2023
The existence of women entrepreneurs in the industrial world today deserves to be maintained and ... more The existence of women entrepreneurs in the industrial world today deserves to be maintained and improved. There are several benefits of women becoming entrepreneurs, namely creating jobs, encouraging economic growth and increasing social welfare. The existence of women entrepreneurs will continue to be maintained if women entrepreneurs are able to achieve good business performance. One of the factors that influence the business performance of women entrepreneurs is demographic characteristics. The purpose of this study was to analyze the effect of demographic characteristics consisting of age, business age, income and education level on the business performance of women entrepreneurs. The focus of this research is women entrepreneurs in West Sumatra. Data were collected using a questionnaire. This research uses multiple linear regression analysis technique. The results showed that age, business age and education level had a significant positive effect on the business performance of women entrepreneurs. Based on the results of the study, it can be concluded that business performance is formed from the process and time and also matures the age and level of education of the women entrepreneurs. : Business Performance • age • business age • income • education • women entrepreneurs • women entrepreneurs • business performance • age • business age • income • education
In carrying out its operational activities, a company will greatly depend on its funding sources,... more In carrying out its operational activities, a company will greatly depend on its funding sources, namely internal funding, and external funding. Debt policy is one of the risky external funding sources. This study aims to see the relationship between insider ownership and institutional ownership with the debt policy of property and real estate companies listed on the Indonesia Stock Exchange in 2012-2015. The sample was chosen based on purposive sampling. To get results that can better explain the phenomenon, this study uses several control variables, namely dividend payment, firm size, asset structure, profitability, and tax rate. The data analysis technique used in this study is the partial correlation. The results of this study indicate that insider ownership and institutional ownership have no correlation with debt policy in property and real estate companies listed on the Indonesia Stock Exchange
The objectives of this study are (1) to create a landslide-resistant community by implementing ve... more The objectives of this study are (1) to create a landslide-resistant community by implementing vegetative conservation on their agricultural land. (2) Increase farmers' knowledge in mitigating landslide disasters in Balai Gadang village. This study uses a qualitative descriptive approach, the data is taken from community information and by conducting discussions with the related community, interviews are carried out by asking questions and looking for data in the field. The results of this study are (1) conducting discussions with the community regarding landslide mitigation for communities around landslide-prone areas, (2) discussions, (2) mutual cooperation activities to repair bridges, (3) carrying out vegetative conservation / tree planting, ( 4) Landslide disaster mitigation training, (5) Providing betel nut seed assistance, (6) Establishing a post for farmer groups, (7) Increasing farmers' knowledge to mitigate landslide disasters.
Following the mission of the Padang City RPJMD 2019 -2024, the 6th mission is to create an Aware,... more Following the mission of the Padang City RPJMD 2019 -2024, the 6th mission is to create an Aware, Caring, and Disaster Resilient Community. A disaster-resilient community is a community that is responsive, trained, resilient, and resistant to all types of potential disasters, including erosion and landslides. The Batu Gadang area is located in the Upper Air cold watershed, this area is hilly and landslides often occur which cover up roads and damage the plantations of the surrounding community. Many human activities in this area in the form of clearing land for plantations and settlements have caused the organic matter content and soil permeability to decrease. The aims of this study were (1) to increase farmers' knowledge in utilizing land according to their potential and limited land by implementing a techno-ecological farming model on their agricultural land. (2) Increasing farmers' knowledge in managing group organizations so that organizational management of farmer groups increases, the birth of active members. This study used a qualitative descriptive approach, data were taken from community information, and by conducting discussions with the relevant community, and interviews were conducted by asking questions and seeking data in the field. The stages of the research carried out were (1) Case Studies, (2) Practice/demonstration especially in making silage, (3) Brains Storming/gathering ideas from the community, (4) Questions and answers, (5) Lectures containing core material related to agricultural models techno-ecology and silage/fodder production and plans for follow-up activities which are solutions to the problems faced by housewives. The results of this study are (1) Discussions and FGDs to renovate farmer group posts and farmer group programs for 2022 which are carried out with farmer group leaders and members, (2) Survey activities to improve the application of techno-ecological farming models in farmer's land areas, ( 3) Conducting training and practice of making animal feed (silage) made from straw, 4) Discussion on the preparation of black bamboo seeds, (5) Refreshing the management and organizational members of farmer groups in Balai Gadang Village.
Jurnal Ekonomika dan Bisnis, May 18, 2024
Tujuan penelitian ini adalah menganalisis faktor-faktor yang mempengaruhi keputusan investasi Gen... more Tujuan penelitian ini adalah menganalisis faktor-faktor yang mempengaruhi keputusan investasi Generasi Z di Kota Padang. Secara khusus, penelitian ini bertujuan untuk menyelidiki dampak persepsi risiko, religiusitas, dan terlalu percaya diri terhadap keputusan investasi. Metode penelitian yang digunakan adalah penelitian kausatif, dengan sampel sebanyak 96 responden Kota Padang yang dipilih menggunakan metode purposive sampling. Data dikumpulkan dengan menggunakan kuesioner dan dianalisis menggunakan analisis regresi berganda dengan SPSS. Hasil penelitian menunjukkan bahwa persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi pada generasi Z di Kota Padang. Namun penelitian tersebut tidak menemukan pengaruh positif signifikan antara religiusitas atau terlalu percaya diri terhadap keputusan investasi
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018), 2019
This study aims to examine the effect of the reporting channel and the level of moral reasoning o... more This study aims to examine the effect of the reporting channel and the level of moral reasoning on interest in reporting fraud that occurs in the procurement of goods / services in the government sector. In this study proposed the hypothesis that the interest to report fraud will be higher with the use of anonymous reporting channels as compared to using a non-anonymous reporting channel. In addition, people with high levels of moral reasoning will be more interested in reporting fraudulent actions than those who have low levels of moral reasoning. The study design was a laboratory experiment 2 x 2, with students accounting at Universitas Negeri Padang who has been at 5 and 7 semesters as employees of government agencies involved in the process of government procurement. Each subject is presented with one of two case versions available randomly. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that through an anonymous reporting channel, interest of employees to report any acts of fraud in the government procurement process will be higher than through non-anonymous reporting channels. Interest in reporting fraud in the government procurement process will be higher in individuals / employees who have higher levels of moral reasoning than individual employees with low levels of moral reasoning. When the available reporting channels are non-anonymous, individuals with a high level of moral reasoning will be more inclined to report fraudulent acts that occurred compared with individuals with low levels of moral reasoning.
Jurnal Ecogen, 2018
This articel is aimed to inform the effect of profitability, capital structure and liquidity to ... more This articel is aimed to inform the effect of profitability, capital structure and liquidity to stock price on transportation company sub sector listed on Indonesian Stock Exchange within period 2012-2017. The research method in this study is an causal comparative. The population amounts to 32 companies with amount 192 data. Based on sampling technique purposive sampling researcher used 9 companies with amount 37 data that meets the criteria with variabel Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR). All the data analyze using statistical descriptive analysis and regression analysis with SPSSs.The results showed that simultaneous ROE, DER, and CR significantly influence stock prices. Partially, ROE is a variable that has positive and significant impact on stock prices, while the DER and CR is partially has negative but not significant effect on stock prices.Keyword: profitability, capital structure, liquidity, and stock price
Financial Management Studies
This study aims to analyze the effect of (1) Corporate Governance on Corporate Social Responsibil... more This study aims to analyze the effect of (1) Corporate Governance on Corporate Social Responsibility, (2) Corporate Governance on Financial Performance, (3) Corporate Social Responsibility on Financial Performance, (4) Corporate Social Responsibility (CSR) has a role in mediating the relationship between Corporate Governance (CG) on Financial Performance listed on the Indonesia Stock Exchange in 2015-2021. Sample of 26 companies was obtained with 182 observational data for each variable. Structural Equation Modeling (SEM) Assumptions Test Method using the Amos 22 program. The results of this study conclude that (1) Corporate Governance (CG) has an influence and is significant on Corporate Social Responsibility (CSR) (2) Corporate Governance (CG) has an influence and is significant on financial performance, (3) Corporate Social Responsibility (CSR) has significant and significant effect on Financial Performance, and (4) Corporate Social Responsibility (CSR) has a role of mediating th...
Journal of Community Service
Sumatera Barat salah satu provinsi di Indonesia dengan potensi bahari yang besar. Sumatera Barat ... more Sumatera Barat salah satu provinsi di Indonesia dengan potensi bahari yang besar. Sumatera Barat memiliki garis pantai sepanjang 2.420 km, akan tetapi justru masyarakat pesisir masih terbelenggu kemiskinan, salah satunya adalah Nagari Mandeh. Hasil tangkapan dominan nelayan Pantai Mandeh adalah ikan- ikan kecil (ikan teri, sehingga dikenal sebagai salah satu sentra penghasil ikan teri dengan citra rasa yang khas di Sumatera Barat. Sebaliknya, kondisi sosial masyarakat Nagari Mandeh sungguh kontras dengan potensi dan sumber daya ekonomi yang dimiliki nagari tersebut. Nagari Mandeh memiliki potensi bahari, baik dari sektor perikanan maupun sektor pariwisata yang besar dan potensial, namun masyarakat nelayannya masih terbelenggu kemiskinan. Belum optimalnya produktifitas sektor perikanan sebagai salah satu upaya pemberdayaan ekonomi kerakyatan di Nagari Mandeh, diduga dipengaruhi oleh masih rendahnya kemampuan nelayan dalam mengelola usaha hilirisasi produk dari hasil tangkapan laut, k...
Analysis the Effectiveness of Local Revenue and Financial Independence Regional and Its Impact on Regional Economic Growth (Case Study in West Pasaman Regency West Sumatera)
Economic growth can be the best progress in an area when the use of financial conducted effective... more Economic growth can be the best progress in an area when the use of financial conducted effectively and increase regional financial independence. The research results show that regency of West Pasaman having the ratio the effectiveness of revenue of regional 98,90 % are classified as effective , but the result regression shows that the ratio the effectiveness of local revenue not yet made significant impact on regional economic growth. While to the ratio of financial independence a region just 6,52 % and classified in the very weak as well as the results regression also shows that the ratio financial independence not yet made significant impact on regional economic growth . This means that the economic growth of West Pasaman Regency is still dependent on finance other than local revenue such as transfer or balance funds. Local governments should be more self-sufficient in managing local finances through increasing the realization of revenue sources of local revenue include local tax...
Dasar-dasar Keputusan Investasi dan Kebijakan Deviden
Jurnal Inovasi Pendidikan Ekonomi (JIPE)
Capital buffer is defined as the difference between the bank's capital ratio and the capital ... more Capital buffer is defined as the difference between the bank's capital ratio and the capital adequacy ratio (Capital Adequacy Ratio) or CAR imposed by the Central Bank. Capital buffers can be used as capital reserves in times of various economic shocks so as to minimize risks faced by banks. A bank that has a high capital buffer reflects a high CAR as well, while a CAR that is too high is also not profitable for the bank, because this capital should be used for lending and investing in an effort to maximize profits. This study aims to determine the determinants of going public banking capital buffer in Indonesia for the period 2014 to 2018. The sample selection is based on purposive. Acting as the dependent variable is the capital buffer and the independent variables are ROE, NPL, Lag of capital buffer (〖BUFF〗 _ (t-1)), Size and GDP. This study used multiple regression analysis. The results of this study indicate that the selected determinants of the capital buffer of going pub...
Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020), 2020
Financial performance of Micro, Small and Medium Enterprises (MSMEs) is the focus for MSMEs to gr... more Financial performance of Micro, Small and Medium Enterprises (MSMEs) is the focus for MSMEs to grow and develop as business entities that become the mainstay of the nation's economy. The purpose of this study is to evaluate the effect of MSMEs determinant factors namely financial literacy, financial inclusion, internal locus of control and risk perception on its financial performance. The Systematic Literature Review (SLR) method is used in this research by reviewing some relevant journals which discuss related research topics. The results indicate that financial literacy, financial inclusion, internal locus of control and risk perception were become determinants that has a major effect on the financial performance of MSMEs.
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), 2020
E-Banking is a form of IT application that serve customers when doing transactions using their pe... more E-Banking is a form of IT application that serve customers when doing transactions using their personal accounts by computer or mobile phone that is connected to the internet, therefore noncash transactions applied. This research aims to analyze the relationship between the application of E-Banking and the financial performance of go public bank in Indonesia. It was conducted at 41 go pulic bank as the research sample that selected based on purposive sampling. The data used is sourced from the annual report for 2014-2018. As the dependent variable, financial performance peroxide by Return on Equity (ROE). The independent variable is E-Banking which consists of two variables namely Internet Banking and Mobile Banking which are measured using a dummy. This study uses control variables consisting of risk, liquidity, bank size and business cycles. The data analysis technique used is partial correlation analysis. The results of this study indicate that: (1) internet banking is positively and significantly correlated with the financial performance of banks going public in Indonesia, (2) mobile banking is positively correlated and not significant with financial performance of going public banks in Indonesia.
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018), 2019
The purpose of this study is to analyze the impact of GCG mechanism on the financial performance ... more The purpose of this study is to analyze the impact of GCG mechanism on the financial performance of going public banks in Indonesia.235 observations were conducted based on purposive sampling in the period of 2005-2014. This research uses data analysis technique of Structural Equation Modeling (SEM). The results of this study conclude that: (1) The measurement model showed better fit and convergent validity (2) The measurement model alsoshowxs different constructs because the correlation between the constructs is smaller than 0.9; (3) Good Corporate Governance mechanism has a positive and significant effect on the financial performance of going public banks in Indonesia. Keywords—GCG; financial performance; structural equation modelling
Jurnal Ecogen, 2020
Dalam keluarga, laki-laki sebagai suami adalah tulang punggung yang menafkahi keluarga dengan d... more Dalam keluarga, laki-laki sebagai suami adalah tulang punggung yang menafkahi keluarga dengan didukung oleh peran perempuan sebagai istri apabila dia bekerja. Perempuan yang tidak bekerja tetapi ingin mendukung perekonimian keluarga akan berwirausaha dengan harapan mendapatkan tambahan penghasilan untuk meningkatkan kesejahteraan keluarga. Kelompok Perempuan Pengrajin Rajutan Ayang adalah kelompok pengrajin perempuan yang menghasilkan kerajinan rajutan berupa dompet, tas pesta, tas kerja, tempat botol minum dan gantungan kunci. Usaha yang didirikan oleh kelompok pengrajin kerajinan rajutan Ayang ini termasuk usaha mikro. Usaha ini berlokasi di Korong Balai Usang, Nagari Sintuk, Kec. Sintuk Toboh Gadang, Kab. Padang Pariaman.Sebagai perempuan yang berwirausaha, harapan dari kelompok mitra adalah tercapainya kesejahteraan keluarga dengan peran mereka sebagai pendukung perekonomian keluarga. Akan tetapi kesejahteraan itu belum tercapai dengan berbagai keluhan dari kelompok mitr...
Jurnal Ecogen, 2021
This study aimed to explore the use of HOTS-based tests by teachers in West Sumatra. This researc... more This study aimed to explore the use of HOTS-based tests by teachers in West Sumatra. This research was conducted in Bukittinggi City, Agam Regency and Pesisir Selatan Regency. This research was conducted with a descriptive approach. The results of this study indicate that there is no use of HOTS-based tests on daily tests, midterm and semester exams are still low. This requires training and mentoring for teachers to train their skills in developing HOTS economic questions.Keywords : tests, HOTS, economic
Jurnal Ecogen, 2021
The aims of this study is to find out : (1) what the character of problematic debtorts of PT. Ban... more The aims of this study is to find out : (1) what the character of problematic debtorts of PT. Bank Tabungan Negara (Persero), Tbk Padang Branch Office, (2) what the factors that cause bad credit of PT. Bank Tabungan Negara (Persero), Tbk Padang Branch Office, (3) how credit rsik management of housing loans at PT. Bank Tabungan Negara (Persero), Tbk Padang Branch Office. This type of research is a qualitative descriptive study. This study using by purposive sampling, while the source and some information through in-depth interviews or in-depth interviews and direct observations to the object of the researcher. Secondary data that supports this research are obtained from documents available at the research site. To test the validity of the data used source triangulation. The results showed that the debtor's character could be seen from the 5C analysis. The factors that cause non-performing loans are internal and external factors. Even though there is a problematic debtor character...
Jurnal Ecogen, 2020
This study aims to examine the effect of profitability, operational efficiency, asset quality, an... more This study aims to examine the effect of profitability, operational efficiency, asset quality, and liquidity on the capital adequacy level of the banking sector which is listed on the Indonesia Stock Exchange. This type of research is classified as causative descriptive research. The sample of this study was 28 banking companies listed on the Indonesia Stock Exchange in 2016-2018 selected using the purposive sampling method. The type of data in this study is secondary data. Data were collected by documentation techniques and analyzed using multiple regression analysis methods. Analysis prerequisite tests conducted include normality test, heterokedasticity test, multicollinearity test, and autocorrelation test. The data collected is processed with SPSS version 26.0. The results showed that profitability has a significant positive effect on the level of capital adequacy, Operational efficiency has a positive and not significant effect on the level of capital adequacy, asset quality ha...
Jurnal Ecogen, 2020
The purpose of this research is to determine the level of health of the banks listed on the Indon... more The purpose of this research is to determine the level of health of the banks listed on the Indonesia Stock Exchange in 2014-2018 by using the risk-based bank rating approach. The type of research is quantitative descriptive. The technique of sample used is purposive sampling technique, the sample was obtained from consideration of certain criteria and obtained 4 BUMN Banks as samples, namely Bank Nasional Indonesia (BNI), Bank Rakyat Indonesia (BRI), Bank Tabungan Negara (BTN), and Bank Mandiri. Data was collected from the bank's financial statements that have been published by the bank in the Indonesia Stock Exchange during the period 2014-2018. The result showed that all banks have a healthy rating, especially Bank Nasional Indonesia (BNI) because it is able to manage risk well. Furthermore, Bank Rakyat Indonesia (BRI) and Bank Mandiri are classified as banks with healthy ratings. At the same time, the results of Bank Tabungan Negara (BTN) were also healthy, but from the liqu...
Advances in economics, business and management research, 2023
The existence of women entrepreneurs in the industrial world today deserves to be maintained and ... more The existence of women entrepreneurs in the industrial world today deserves to be maintained and improved. There are several benefits of women becoming entrepreneurs, namely creating jobs, encouraging economic growth and increasing social welfare. The existence of women entrepreneurs will continue to be maintained if women entrepreneurs are able to achieve good business performance. One of the factors that influence the business performance of women entrepreneurs is demographic characteristics. The purpose of this study was to analyze the effect of demographic characteristics consisting of age, business age, income and education level on the business performance of women entrepreneurs. The focus of this research is women entrepreneurs in West Sumatra. Data were collected using a questionnaire. This research uses multiple linear regression analysis technique. The results showed that age, business age and education level had a significant positive effect on the business performance of women entrepreneurs. Based on the results of the study, it can be concluded that business performance is formed from the process and time and also matures the age and level of education of the women entrepreneurs. : Business Performance • age • business age • income • education • women entrepreneurs • women entrepreneurs • business performance • age • business age • income • education
In carrying out its operational activities, a company will greatly depend on its funding sources,... more In carrying out its operational activities, a company will greatly depend on its funding sources, namely internal funding, and external funding. Debt policy is one of the risky external funding sources. This study aims to see the relationship between insider ownership and institutional ownership with the debt policy of property and real estate companies listed on the Indonesia Stock Exchange in 2012-2015. The sample was chosen based on purposive sampling. To get results that can better explain the phenomenon, this study uses several control variables, namely dividend payment, firm size, asset structure, profitability, and tax rate. The data analysis technique used in this study is the partial correlation. The results of this study indicate that insider ownership and institutional ownership have no correlation with debt policy in property and real estate companies listed on the Indonesia Stock Exchange
The objectives of this study are (1) to create a landslide-resistant community by implementing ve... more The objectives of this study are (1) to create a landslide-resistant community by implementing vegetative conservation on their agricultural land. (2) Increase farmers' knowledge in mitigating landslide disasters in Balai Gadang village. This study uses a qualitative descriptive approach, the data is taken from community information and by conducting discussions with the related community, interviews are carried out by asking questions and looking for data in the field. The results of this study are (1) conducting discussions with the community regarding landslide mitigation for communities around landslide-prone areas, (2) discussions, (2) mutual cooperation activities to repair bridges, (3) carrying out vegetative conservation / tree planting, ( 4) Landslide disaster mitigation training, (5) Providing betel nut seed assistance, (6) Establishing a post for farmer groups, (7) Increasing farmers' knowledge to mitigate landslide disasters.
Following the mission of the Padang City RPJMD 2019 -2024, the 6th mission is to create an Aware,... more Following the mission of the Padang City RPJMD 2019 -2024, the 6th mission is to create an Aware, Caring, and Disaster Resilient Community. A disaster-resilient community is a community that is responsive, trained, resilient, and resistant to all types of potential disasters, including erosion and landslides. The Batu Gadang area is located in the Upper Air cold watershed, this area is hilly and landslides often occur which cover up roads and damage the plantations of the surrounding community. Many human activities in this area in the form of clearing land for plantations and settlements have caused the organic matter content and soil permeability to decrease. The aims of this study were (1) to increase farmers' knowledge in utilizing land according to their potential and limited land by implementing a techno-ecological farming model on their agricultural land. (2) Increasing farmers' knowledge in managing group organizations so that organizational management of farmer groups increases, the birth of active members. This study used a qualitative descriptive approach, data were taken from community information, and by conducting discussions with the relevant community, and interviews were conducted by asking questions and seeking data in the field. The stages of the research carried out were (1) Case Studies, (2) Practice/demonstration especially in making silage, (3) Brains Storming/gathering ideas from the community, (4) Questions and answers, (5) Lectures containing core material related to agricultural models techno-ecology and silage/fodder production and plans for follow-up activities which are solutions to the problems faced by housewives. The results of this study are (1) Discussions and FGDs to renovate farmer group posts and farmer group programs for 2022 which are carried out with farmer group leaders and members, (2) Survey activities to improve the application of techno-ecological farming models in farmer's land areas, ( 3) Conducting training and practice of making animal feed (silage) made from straw, 4) Discussion on the preparation of black bamboo seeds, (5) Refreshing the management and organizational members of farmer groups in Balai Gadang Village.
Jurnal Ekonomika dan Bisnis, May 18, 2024
Tujuan penelitian ini adalah menganalisis faktor-faktor yang mempengaruhi keputusan investasi Gen... more Tujuan penelitian ini adalah menganalisis faktor-faktor yang mempengaruhi keputusan investasi Generasi Z di Kota Padang. Secara khusus, penelitian ini bertujuan untuk menyelidiki dampak persepsi risiko, religiusitas, dan terlalu percaya diri terhadap keputusan investasi. Metode penelitian yang digunakan adalah penelitian kausatif, dengan sampel sebanyak 96 responden Kota Padang yang dipilih menggunakan metode purposive sampling. Data dikumpulkan dengan menggunakan kuesioner dan dianalisis menggunakan analisis regresi berganda dengan SPSS. Hasil penelitian menunjukkan bahwa persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi pada generasi Z di Kota Padang. Namun penelitian tersebut tidak menemukan pengaruh positif signifikan antara religiusitas atau terlalu percaya diri terhadap keputusan investasi
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018), 2019
This study aims to examine the effect of the reporting channel and the level of moral reasoning o... more This study aims to examine the effect of the reporting channel and the level of moral reasoning on interest in reporting fraud that occurs in the procurement of goods / services in the government sector. In this study proposed the hypothesis that the interest to report fraud will be higher with the use of anonymous reporting channels as compared to using a non-anonymous reporting channel. In addition, people with high levels of moral reasoning will be more interested in reporting fraudulent actions than those who have low levels of moral reasoning. The study design was a laboratory experiment 2 x 2, with students accounting at Universitas Negeri Padang who has been at 5 and 7 semesters as employees of government agencies involved in the process of government procurement. Each subject is presented with one of two case versions available randomly. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that through an anonymous reporting channel, interest of employees to report any acts of fraud in the government procurement process will be higher than through non-anonymous reporting channels. Interest in reporting fraud in the government procurement process will be higher in individuals / employees who have higher levels of moral reasoning than individual employees with low levels of moral reasoning. When the available reporting channels are non-anonymous, individuals with a high level of moral reasoning will be more inclined to report fraudulent acts that occurred compared with individuals with low levels of moral reasoning.
Jurnal Ecogen, 2018
This articel is aimed to inform the effect of profitability, capital structure and liquidity to ... more This articel is aimed to inform the effect of profitability, capital structure and liquidity to stock price on transportation company sub sector listed on Indonesian Stock Exchange within period 2012-2017. The research method in this study is an causal comparative. The population amounts to 32 companies with amount 192 data. Based on sampling technique purposive sampling researcher used 9 companies with amount 37 data that meets the criteria with variabel Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR). All the data analyze using statistical descriptive analysis and regression analysis with SPSSs.The results showed that simultaneous ROE, DER, and CR significantly influence stock prices. Partially, ROE is a variable that has positive and significant impact on stock prices, while the DER and CR is partially has negative but not significant effect on stock prices.Keyword: profitability, capital structure, liquidity, and stock price
Financial Management Studies
This study aims to analyze the effect of (1) Corporate Governance on Corporate Social Responsibil... more This study aims to analyze the effect of (1) Corporate Governance on Corporate Social Responsibility, (2) Corporate Governance on Financial Performance, (3) Corporate Social Responsibility on Financial Performance, (4) Corporate Social Responsibility (CSR) has a role in mediating the relationship between Corporate Governance (CG) on Financial Performance listed on the Indonesia Stock Exchange in 2015-2021. Sample of 26 companies was obtained with 182 observational data for each variable. Structural Equation Modeling (SEM) Assumptions Test Method using the Amos 22 program. The results of this study conclude that (1) Corporate Governance (CG) has an influence and is significant on Corporate Social Responsibility (CSR) (2) Corporate Governance (CG) has an influence and is significant on financial performance, (3) Corporate Social Responsibility (CSR) has significant and significant effect on Financial Performance, and (4) Corporate Social Responsibility (CSR) has a role of mediating th...
Journal of Community Service
Sumatera Barat salah satu provinsi di Indonesia dengan potensi bahari yang besar. Sumatera Barat ... more Sumatera Barat salah satu provinsi di Indonesia dengan potensi bahari yang besar. Sumatera Barat memiliki garis pantai sepanjang 2.420 km, akan tetapi justru masyarakat pesisir masih terbelenggu kemiskinan, salah satunya adalah Nagari Mandeh. Hasil tangkapan dominan nelayan Pantai Mandeh adalah ikan- ikan kecil (ikan teri, sehingga dikenal sebagai salah satu sentra penghasil ikan teri dengan citra rasa yang khas di Sumatera Barat. Sebaliknya, kondisi sosial masyarakat Nagari Mandeh sungguh kontras dengan potensi dan sumber daya ekonomi yang dimiliki nagari tersebut. Nagari Mandeh memiliki potensi bahari, baik dari sektor perikanan maupun sektor pariwisata yang besar dan potensial, namun masyarakat nelayannya masih terbelenggu kemiskinan. Belum optimalnya produktifitas sektor perikanan sebagai salah satu upaya pemberdayaan ekonomi kerakyatan di Nagari Mandeh, diduga dipengaruhi oleh masih rendahnya kemampuan nelayan dalam mengelola usaha hilirisasi produk dari hasil tangkapan laut, k...
Analysis the Effectiveness of Local Revenue and Financial Independence Regional and Its Impact on Regional Economic Growth (Case Study in West Pasaman Regency West Sumatera)
Economic growth can be the best progress in an area when the use of financial conducted effective... more Economic growth can be the best progress in an area when the use of financial conducted effectively and increase regional financial independence. The research results show that regency of West Pasaman having the ratio the effectiveness of revenue of regional 98,90 % are classified as effective , but the result regression shows that the ratio the effectiveness of local revenue not yet made significant impact on regional economic growth. While to the ratio of financial independence a region just 6,52 % and classified in the very weak as well as the results regression also shows that the ratio financial independence not yet made significant impact on regional economic growth . This means that the economic growth of West Pasaman Regency is still dependent on finance other than local revenue such as transfer or balance funds. Local governments should be more self-sufficient in managing local finances through increasing the realization of revenue sources of local revenue include local tax...
Dasar-dasar Keputusan Investasi dan Kebijakan Deviden
Jurnal Inovasi Pendidikan Ekonomi (JIPE)
Capital buffer is defined as the difference between the bank's capital ratio and the capital ... more Capital buffer is defined as the difference between the bank's capital ratio and the capital adequacy ratio (Capital Adequacy Ratio) or CAR imposed by the Central Bank. Capital buffers can be used as capital reserves in times of various economic shocks so as to minimize risks faced by banks. A bank that has a high capital buffer reflects a high CAR as well, while a CAR that is too high is also not profitable for the bank, because this capital should be used for lending and investing in an effort to maximize profits. This study aims to determine the determinants of going public banking capital buffer in Indonesia for the period 2014 to 2018. The sample selection is based on purposive. Acting as the dependent variable is the capital buffer and the independent variables are ROE, NPL, Lag of capital buffer (〖BUFF〗 _ (t-1)), Size and GDP. This study used multiple regression analysis. The results of this study indicate that the selected determinants of the capital buffer of going pub...
Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020), 2020
Financial performance of Micro, Small and Medium Enterprises (MSMEs) is the focus for MSMEs to gr... more Financial performance of Micro, Small and Medium Enterprises (MSMEs) is the focus for MSMEs to grow and develop as business entities that become the mainstay of the nation's economy. The purpose of this study is to evaluate the effect of MSMEs determinant factors namely financial literacy, financial inclusion, internal locus of control and risk perception on its financial performance. The Systematic Literature Review (SLR) method is used in this research by reviewing some relevant journals which discuss related research topics. The results indicate that financial literacy, financial inclusion, internal locus of control and risk perception were become determinants that has a major effect on the financial performance of MSMEs.
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), 2020
E-Banking is a form of IT application that serve customers when doing transactions using their pe... more E-Banking is a form of IT application that serve customers when doing transactions using their personal accounts by computer or mobile phone that is connected to the internet, therefore noncash transactions applied. This research aims to analyze the relationship between the application of E-Banking and the financial performance of go public bank in Indonesia. It was conducted at 41 go pulic bank as the research sample that selected based on purposive sampling. The data used is sourced from the annual report for 2014-2018. As the dependent variable, financial performance peroxide by Return on Equity (ROE). The independent variable is E-Banking which consists of two variables namely Internet Banking and Mobile Banking which are measured using a dummy. This study uses control variables consisting of risk, liquidity, bank size and business cycles. The data analysis technique used is partial correlation analysis. The results of this study indicate that: (1) internet banking is positively and significantly correlated with the financial performance of banks going public in Indonesia, (2) mobile banking is positively correlated and not significant with financial performance of going public banks in Indonesia.
Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018), 2019
The purpose of this study is to analyze the impact of GCG mechanism on the financial performance ... more The purpose of this study is to analyze the impact of GCG mechanism on the financial performance of going public banks in Indonesia.235 observations were conducted based on purposive sampling in the period of 2005-2014. This research uses data analysis technique of Structural Equation Modeling (SEM). The results of this study conclude that: (1) The measurement model showed better fit and convergent validity (2) The measurement model alsoshowxs different constructs because the correlation between the constructs is smaller than 0.9; (3) Good Corporate Governance mechanism has a positive and significant effect on the financial performance of going public banks in Indonesia. Keywords—GCG; financial performance; structural equation modelling
Jurnal Ecogen, 2020
Dalam keluarga, laki-laki sebagai suami adalah tulang punggung yang menafkahi keluarga dengan d... more Dalam keluarga, laki-laki sebagai suami adalah tulang punggung yang menafkahi keluarga dengan didukung oleh peran perempuan sebagai istri apabila dia bekerja. Perempuan yang tidak bekerja tetapi ingin mendukung perekonimian keluarga akan berwirausaha dengan harapan mendapatkan tambahan penghasilan untuk meningkatkan kesejahteraan keluarga. Kelompok Perempuan Pengrajin Rajutan Ayang adalah kelompok pengrajin perempuan yang menghasilkan kerajinan rajutan berupa dompet, tas pesta, tas kerja, tempat botol minum dan gantungan kunci. Usaha yang didirikan oleh kelompok pengrajin kerajinan rajutan Ayang ini termasuk usaha mikro. Usaha ini berlokasi di Korong Balai Usang, Nagari Sintuk, Kec. Sintuk Toboh Gadang, Kab. Padang Pariaman.Sebagai perempuan yang berwirausaha, harapan dari kelompok mitra adalah tercapainya kesejahteraan keluarga dengan peran mereka sebagai pendukung perekonomian keluarga. Akan tetapi kesejahteraan itu belum tercapai dengan berbagai keluhan dari kelompok mitr...
Jurnal Ecogen, 2021
This study aimed to explore the use of HOTS-based tests by teachers in West Sumatra. This researc... more This study aimed to explore the use of HOTS-based tests by teachers in West Sumatra. This research was conducted in Bukittinggi City, Agam Regency and Pesisir Selatan Regency. This research was conducted with a descriptive approach. The results of this study indicate that there is no use of HOTS-based tests on daily tests, midterm and semester exams are still low. This requires training and mentoring for teachers to train their skills in developing HOTS economic questions.Keywords : tests, HOTS, economic
Jurnal Ecogen, 2021
The aims of this study is to find out : (1) what the character of problematic debtorts of PT. Ban... more The aims of this study is to find out : (1) what the character of problematic debtorts of PT. Bank Tabungan Negara (Persero), Tbk Padang Branch Office, (2) what the factors that cause bad credit of PT. Bank Tabungan Negara (Persero), Tbk Padang Branch Office, (3) how credit rsik management of housing loans at PT. Bank Tabungan Negara (Persero), Tbk Padang Branch Office. This type of research is a qualitative descriptive study. This study using by purposive sampling, while the source and some information through in-depth interviews or in-depth interviews and direct observations to the object of the researcher. Secondary data that supports this research are obtained from documents available at the research site. To test the validity of the data used source triangulation. The results showed that the debtor's character could be seen from the 5C analysis. The factors that cause non-performing loans are internal and external factors. Even though there is a problematic debtor character...
Jurnal Ecogen, 2020
This study aims to examine the effect of profitability, operational efficiency, asset quality, an... more This study aims to examine the effect of profitability, operational efficiency, asset quality, and liquidity on the capital adequacy level of the banking sector which is listed on the Indonesia Stock Exchange. This type of research is classified as causative descriptive research. The sample of this study was 28 banking companies listed on the Indonesia Stock Exchange in 2016-2018 selected using the purposive sampling method. The type of data in this study is secondary data. Data were collected by documentation techniques and analyzed using multiple regression analysis methods. Analysis prerequisite tests conducted include normality test, heterokedasticity test, multicollinearity test, and autocorrelation test. The data collected is processed with SPSS version 26.0. The results showed that profitability has a significant positive effect on the level of capital adequacy, Operational efficiency has a positive and not significant effect on the level of capital adequacy, asset quality ha...
Jurnal Ecogen, 2020
The purpose of this research is to determine the level of health of the banks listed on the Indon... more The purpose of this research is to determine the level of health of the banks listed on the Indonesia Stock Exchange in 2014-2018 by using the risk-based bank rating approach. The type of research is quantitative descriptive. The technique of sample used is purposive sampling technique, the sample was obtained from consideration of certain criteria and obtained 4 BUMN Banks as samples, namely Bank Nasional Indonesia (BNI), Bank Rakyat Indonesia (BRI), Bank Tabungan Negara (BTN), and Bank Mandiri. Data was collected from the bank's financial statements that have been published by the bank in the Indonesia Stock Exchange during the period 2014-2018. The result showed that all banks have a healthy rating, especially Bank Nasional Indonesia (BNI) because it is able to manage risk well. Furthermore, Bank Rakyat Indonesia (BRI) and Bank Mandiri are classified as banks with healthy ratings. At the same time, the results of Bank Tabungan Negara (BTN) were also healthy, but from the liqu...