Jurnal Ekonomi dan Bisnis Dharma Andalas最新文献

{"title":"Struktur Modal, Keputusan Investasi dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020","authors":"M. Murniati, Ingra Ingra","doi":"10.47233/jebd.v25i1.772","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.772","url":null,"abstract":"Food producer PT Sentra Food Indonesia Tbk, a sausage company, experienced a decrease in total revenue between 25 percent and 50 percent while net profit fell more than 75 percent for the period ending 30 June 2020 compared to 30 June 2019. This resulted in the dismissal of 5 employees. so that the current total workforce is 224. In addition, the company also cuts salaries of up to 50 employees. The company currently has short-term debt that will mature in the amount of Rp. 10 billion. Management estimates that covid 19 will make the company fulfill its obligations. (Bisnis.com) The main impact on the full year's performance depends on the duration of the capping policy although the main impact is not predictable and beverage sales volumes fell by 2 percent in the first quarter, driven by the downturn in China. temporary and remains optimistic to see sequential increases in the second half of 2020. (Bisnis.com, 2020). This research was conducted on the Food and Beverage Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with a total sample of 64 respondents. The research method used is multiple linear regression analysis \u0000  \u0000ABSTRAK \u0000Emiten produsen makanan PT Sentra Food Indonesia Tbk yaitu perusahaan sosis yang mengalami penurunan total pendapatan antara 25 persen sampai 50 persen sedangkan laba bersih turun lebih dari 75 persen untuk periode yang berakhir 30 juni 2020 dibanding kan dengan 30 juni 2019. Hal itu mengakibatkan memecat 5 karyawan sehingga total perkerja saat ini 224. Selain itu perusahaan juga melakukan pemotongan gaji sampai dengan 50 karyawan. Perusahaan saat ini memiliki utang jangka pendek yang bakal jatuh tempo sebesar Rp10 miliyar. Manajemen memperkirakan covid 19 akan membuat perusahaan dalam memenuhi kewajiban. (Bisnis.com). Dampak utama pada kinerja satu tahun penuh tergantung pada durasi kebijakan pembatasan tersebut meskipun dampak utamanya tidak dapat diperediksi dan volume penjualan minuman turun hingga 2 persen pada kuartal pertama, didorong oleh penurunan di negara China perusahaan masih tetap percaya tekanan pada bisnis bersifat sementara dan tetap optimis melihat peningkatan berurutamdi paruh kedua tahun 2020. (Bisnis.com, 2020). Penelitian ini dilakukan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia  (BEI)  periode  2017-2020 dengan jumlah sampel berjumlah 64 responden. Metode penelitian yang digunakan adalah analisis regresi linear berganda.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127220040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Persepsi Mahasiswa Terhadap Minat Memilih Profesi Sebagai Akuntan Publik","authors":"Riani Sukma Wijaya, Fajrul Falakh, Riri Putri Dika","doi":"10.47233/jebd.v25i1.626","DOIUrl":"https://doi.org/10.47233/jebd.v25i1.626","url":null,"abstract":"This study aims to determine and analyze: (1) the effect of financial rewards on the interest in choosing a profession as a public accountant, (2) the effect of professional training on the interest in choosing a profession as a public accountant, (3) the influence of social values ​​on the interest in choosing a profession as an accountant. the public, (4) the influence of the work environment on the interest in choosing a profession as a public accountant, and (5) the effect of labor market considerations on the interest in choosing a profession as a public accountant. \u0000The type of research used in this research is quantitative research. This study uses a population of undergraduate students in Accounting, Faculty of Business and Economics, Dharma Andalas University. This study used a sample of S1 students from the 2018 2019 class of Accounting Department, Faculty of Business and Economics, Dharma Andalas University, which amounted to about 130 students. Prerequisite analysis test includes normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used multiple linear regression analysis techniques. The results of this study financial awards have a negative and insignificant effect on the interest in choosing a profession as a public accountant. Professional training has a negative and insignificant effect on interest in choosing a profession as a public accountant. Social values ​​have a positive and significant effect on interest in choosing a profession as a public accountant. The work environment has a positive and significant effect on the interest in choosing a profession as a public accountant.. Labor market considerations have a positive and significant effect on interest in choosing a profession as a public accountant, and there is an effect of financial rewards, professional training, social values, work environment, labor market considerations together have a significant effect on the interest in choosing a profession as a public accountant in undergraduate students of Accounting Faculty of Economics and Business, Dharma Andalas University \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui dan menganalisis : (1) pengaruh penghargaan finansial terhadap minat memilih profesi sebagai akuntan publik, (2) pengaruh Pelatihan profesional terhadap minat memilih profesi sebagai akuntan publik, (3) pengaruh Nilai-nilai sosial terhadap minat memilih profesi sebagai akuntan publik, (4) pengaruh Lingkungan kerja terhadap minat memilih profesi sebagai akuntan publik, dan (5) pengaruh Pertimbangan pasar kerja terhadap minat memilih profesi sebagai akuntan publik.  Jenis penelitian yang digunakan pada penelitian ini adalah penelitian secara kuantitatif. Penelitian ini menggunakan populasi mahasiswa S1 Akuntansi Fakultas Bisnis dan Ekonomi Universitas Dharma Andalas, Penelitian ini menggunakan sampel mahasiswa S1 Angkatan 2018,2019 Jurusan Akuntansi Fakultas Bisnis dan Ekonomi Universitas Dharma Andalas yang ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133232983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perbedaan Underpricing dan Volatilitas Harga Saham Perusahaan yang IPO Sebelum dan Selama Pandemi Covid-19 di Bursa Efek Indonesia","authors":"C. Susilawati, Yolanda Natalia Christine, Cyrillius Martono","doi":"10.47233/jebd.v24i1.339","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.339","url":null,"abstract":"The Covid-19 pandemic has affected many aspects, including the capital market. In 2020, during the COVID-19 pandemic, there were 51 companies conducting IPOs. This shows that the company's interest in obtaining funding sources through the stock exchange is still high. This study aims to analyze investor reactions to the IPO before the Covid-19 pandemic. The analysis was carried out by examining the differences in underpricing and stock price volatility in companies conducting IPOs before and during the Covid-19 pandemic. The number of samples of companies that conducted IPOs in 2019 was 55 companies and in 2020 there were 51 companies. The Mann-Whitney T-Test technique was used to determine the difference between underpricing and the Independent Sample T-Test, to determine the difference in trading volatility. The results show that there are differences in underpricing of companies that IPO before and during the Covid-19 pandemic, but the volatility of stock trading is no different. \u0000ABSTRAK \u0000Pandemi Covid-19 merupakan peristiwa yang mempengaruhi berbagai aspek kehidupan, termasuk pasar modal. Tahun 2020, saat pandemi covid 19 sedang terjadi, terdapat 51 perusahaan yang melakukan IPO. Hal ini menunjukkan bahwa minat perusahaan untuk mendapatkan sumber pendanaan melalui bursa saham cukup tinggi. Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap peristiwa IPO sebelum selama pandemi Covid-19.Analisis dilakukan dengan menguji perbedaan underpricing dan volatilitas perdagangan saham pada perusahaan yang melakukan IPO sebelum dan selama pandemi Covid-19.Jumlah  sampel perusahaan yang melakukan IPO periode 2019 sebanyak 55 perusahaan dan periode 2020 sejumlah 51 perusahaan. Pengujian dilakukan dengan menggunakan teknik uji Mann-Whitney T-Testuntuk perbedaan underpricingdan Independent Sample T-Test, untuk menguji perbedaan volatilitas perdagangan. Hasil penelitian menunjukkan bahwa terdapat perbedaan underpricing pada perusahaan yang IPO sebelum dan selama Pandemi Covid-19, akan tetapi volatilitas perdagangan sahamnya tidak berbeda.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125042535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Menelisik Penerapan Competency Based Human Resource Management di Lembaga Perkreditan Desa (LPD) Desa Adat Jungutbatu","authors":"Kadek Paramitha Mega Widya Dewi, I. Martini, Desak Made Indah Paramitha Sari, I. Adriati","doi":"10.47233/jebd.v24i1.314","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.314","url":null,"abstract":"LPD Desa Adat Jungutbatu is a village financial institution in Jungutbatu Village, Nusa Penida Subdistrict, Klungkung Regency. However, public interest in the existence of LPD Jungutbatu village has not been maximized because the services of LPD Desa Adat Jungutbatu are less competitive with other local banks in Jungutbatu Village by having superior quality of human resources. LPD Desa Adat Jungutbatu needs to be more concerned about developing and existing in competition with local bank competitors, namely by enhancing the quality of human resources. The purpose of this study is to discover the competency based human resource management (CBHRM) implementation system in LPD Desa AdatJungutbatu. The system's implementation can increase staff performance, allowing for improved customer service. This study takes a qualitative approach to data collection, with techniques such as observation, interviews, and documentation being used. The results revealed that the implementation of CBHRM in the LPD Desa Adat Jungutbatu had not been properly implemented, owing to internal LPD parties' failure to pay attention to aspects of CBHRM, such as the recruitment process still referring to the official Banjar”, employee education is still low, and training and development employees cannot be implemented evenly, resulting in inequity in the implementation of CBHRM in the LPD Desa AdatJungutbatu. \u0000 ABSTRAK \u0000LPD Desa Adat Jungutbatu merupakan lembaga keuangan desa yang terletak di Desa Jungutbatu, Kecamatan Nusa Penida, Kabupaten Klungkung. Namun, tingkat ketertarikan masyarakat terhadap keberadaan LPD Desa Adat Jungutbatu belum maksimal dikarenakan pelayanan dari LPD Desa Adat Jungutbatu kalah bersaing dengan bank lokal lainya yang ada di Desa Jungutbatu dengan memiliki kualitas SDM serta pelayanan yang lebih unggul. Hal yang perlu menjadi perhatian lebih bagi LPD Desa Jungutbatu untuk berkembang dan eksis dalam persaingan dengan kompetitor bank lokal, yaitu dengan meningkatkan kualitas SDM. Penelitian ini bertujuan untuk mengetahui sistem Penerapan Competency Based Human Resource Management (CBHRM) di LPD Desa Adat Jungutbatu, adanya penerapan system dapat meningkatkan kinerja karyawan agar mampu memberikan pelayanan yang lebih baik kepada nasabah. Metode dalam penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data yang digunakan melalui observasi, wawancara mendalam dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan CBHRM di LPD Desa Adat Jungutbatu belum dilaksanakan dengan baik, hal tersebut dikarenkan pihak internal dari LPD tidak memperhatikan aspek-aspek dari CBHRM, pada proses rekrutmen masih mengacu pada banjar dinas, pendidikan yang dimiliki karyawan masih rendah, pelatihan dan pengembangan karyawan belum dapat dilaksanakan secara merata, Sehingga kedepan LPD Desa Adat Jungutbatu, diperlukan lebih memperhatikan serta memaksimalkan aspek-aspek penting pada CBHRM.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127487716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Identifikasi Potensi Wisata Syariah dan Strategi Pengembangannya Ditengah Pandemi Covid-19 Di KabupatenPesisir Selatan","authors":"Ezizwita Ezizwita, Firsta Firsta, Tri Sukma","doi":"10.47233/jebd.v24i1.354","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.354","url":null,"abstract":"This study aims to identify tourism potential that carries the concept of sharia to be applied in Pesisir Selatan Regency and the strategy for developing sharia tourism in accordance with the current pandemic situation. The research method used is descriptive qualitative. The results of the SWOT analysis show that the strategy that can be used to develop sharia tourism in Pesisir Selatan Regency is an aggressive strategy. Analysis of internal and external factors shows the potential for sharia tourism in Pesisir Selatan Regency is in grow and build position. The alternative strategy is market penetration, market development, and tourism product development. The development of sharia tourism in a pandemic condition must follow several guidelines, such as implementing strict health protocols in tourist areas, frequently clean the service area with disinfectant, prioritize take away service and delivery orders, utilizing non-cash transactions to minimize the risk of virus transmission, process and package products hygienically and provide of foods that can increase the body's immunity.Tourism industry stakeholders need to create various incentives to encourage tourism demand, such as offering discount flights or hotels and accommodation at tourist attractions. \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengidentifikasi potensi wisata yang mengusung konsep syariah untuk diterapkan di Kabupaten Pesisir Selatan dan strategi pengembangan wisata syariah tersebut sesuai dengan situasi pandemi saat ini. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil analisa SWOT menunjukkan strategi yang dapat digunakan untuk mengembangkan wisata syariah di Kabupaten Pesisir Selatan adalah strategi agresif yaitu memanfaatkan seluruh kekuatan untuk merebut dan memanfaatkan peluang sebesar-besarnya. Analisa faktor internal dan eksternal, potensi wisata syariah di Kabupaten Pesisir Selatan berada dalam posisi tumbuh dan membangun (grow and built). Alternatif strategi yang tepat adalah melakukan penetrasi pasar, pengembangan pasar, dan pengembangan produk wisata. Pengembangan wisata syariah di tengah pandemi harus mengikuti beberapa panduan, seperti menerapkan protokol kesehatan ketat di area wisata dan tempat berkumpul. Sering membersihkan area servis dengan desinfektan untuk memenangkan kepercayaan wisatawan, mengutamakan take away service dan delivery order. Memanfaatkan transaksi non tunai untuk memperkecil resiko penularan virus. Pengemasan produk secara higienis. Beralih ke menu makanan yang dapat meningkatkan imunitas tubuh. Para pemangku kepentingan industri pariwisata perlu membuat berbagai insentif untuk mendorong permintaan pariwisata, seperti memberi penawaran diskon pesawat atau hotel dan akomodasi di tempat wisata. \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128043474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Intensitas Modal dan Profitabilitas terhadap Praktik Penghindaran Pajak (Tax Avoidance)","authors":"M. Murniati, Ingra Sovita","doi":"10.47233/jebd.v24i1.404","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.404","url":null,"abstract":"This study aims to determine the Effect of Capital Intensity and Profitability on Tax Avoidance Practices in Food and Beverage Sector Industrial Companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Based on the sample criteria, which have been determined, the research sample obtained is 75 samples (15 companies x last 5 years), sampling using purposive sampling method, Statistical analysis tool used to prove the hypothesis in this study is Multiple Linear Regression. Based on the partial hypothesis test (t test) shows that the capital intensity variable has no significant effect on tax avoidance. While profitability has a negative and significant effect on tax avoidance \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui Pengaruh Intensitas Modal dan Profitabilitas Terhadap Praktik Penghindaran Pajak pada Perusahaan Industri Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2019. Berdasarkan kriteria sampel yang telah ditentukan maka sampel penelitian yang diperoleh adalah 75 sampel (15 perusahaan x 5 tahun terakhir), pengambilan sampel menggunakan metode purposive sampling, Alat analisis statistik yang digunakan untuk membuktikan hipotesis dalam penelitian ini adalah Regresi Linier Berganda.Berdasarkan uji hipotesis secara parsial (uji t) menunjukkan bahwa variabel intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak. Sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124035929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Sistem Penatausahaan Belanja Operasi Pada Badan Keuangan Daerah Provinsi Sumatera Barat","authors":"Dewi Sartika, Fitrah Mulyani, Andre Ilyas","doi":"10.47233/jebd.v24i1.405","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.405","url":null,"abstract":"ABSTRACT \u0000This study was conducted to analyze how the operating expenditure administration system at the regional financial agency of West Sumatra province was in accordance with the regulation of the Minister of Home Affairs number 77 of 2020. The research method carried out in this study wa a qualitative descriptive study, while the data collection techniques used library research, documentation and interviews. Based on the results of the study, it was found that regional financial agency of the province of West Sumatera has carried out and operating expenditure administration system in accordance with the applicable money regulations. As well as in submitting operating expenses using documents that have been determined, namely a letter of provision of funds, a letter of request for direct payment, a letter of order to pay, and a warrant for disbursmenet of funds. \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk menganalisis bagaimana Sistem Administrasi Belanja Operasional pada Badan Keuangan Daerah Provinsi Sumatera Barat sesuai dengan Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Sedangkan teknik pengumpulan data menggunakan studi kepustakaan, dokumentasi dan wawancara. Berdasarkan hasil penelitian diketahui bahwa Badan Keuangan Daerah Provinsi Sumatera Barat telah menerapkan Sistem Administrasi Belanja Operasional sesuai dengan ketentuan yang berlaku. Demikian pula dalam pengajuan Belanja Operasional menggunakan dokumen yang telah ditentukan yaitu Surat Penyediaan Dana (SPD), Surat Permintaan Pembayaran Langsung (SPP-LS), Surat Perintah Membayar (SPM-LS), dan Surat Perintah untuk Penyaluran Dana (SP2D-LS). ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132573187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Presepsi Baby Boomer Terhadap Persiapan Keuangan Memasuki Masa Pensiun Pada Karyawan Perbankan Di Kota Padang","authors":"Riani Sukma Wijaya, Nini Nini","doi":"10.47233/jebd.v24i1.362","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.362","url":null,"abstract":"The aim of this study is to examine the perception of Baby Boomers in preparing their finances, financial planning and financial management for entering retirement. How they manage their finances with the management of family resources so. The analytical method used is qualitative analysis with the data analysis technique used is the waterfall model. Participants of the research was Convesioanal Bank employees in Padang City who are about to retire. Descriptive information about the sample was collected using a form containing personal data from the respondents and a list of questions to answer the research problem. Qualitatively, descriptive method is used to analyze data from respondents. The results of this study, respondents are more likely to invest their finances by buying stocks on the grounds that their finances are more secure and promise good returns. From a financial planning perspective, Baby Boomers plan their finances by saving some of their retirement money and the other half they will use for business activities by using consultant services to make their financial plans, and For financial management, some respondents are confused in managing their finances, because they do not know for sure What will their life be like in the future. \u0000ABSTRAK \u0000Tujuan dari penelitian ini untuk menguji presepsi Baby Boomer dalam mempersiapkan  keuanganya, perancangan keuangan dan pengelolaan keuangan untuk memasuki masa pensiunan Bagaimana mereka mengatur keuangan mereka dengan adanya manajemen sumberdaya keluarga yang mana nantinya mereka dapat mengelola keuangannya dengan benar. Metode analisi yang digunakan yaitu analisis kulaitatif dengan teknik analisa data yang digunakan yaitu waterfall model. Partisipan dari penelitian karyawan Bank Convesioanal yang ada di Kota Padang yang akan memasuki masa pensiunan. Informasi secara deskriptif tentang sampel dikumpulkan dengan formulir yang berisi data pribadi dari responden dan daftar pertanyaan untuk menjawab permasalahan penelitian. Secara kualitatif, metode deskriptif di gunakam untuk menganalisa data dari responden. Hasil dari penelitian ini, responden lebih cendrung untuk menginvestasikan keuangan mereka dengan membeli saham dengan alasan keuangan mereka lebih aman dan menjanjikan retur yang baik,  Dari sisi perencanaa keuangan Baby Boomer merencanakan keuangan mereka dengan  menabung sebagian uang pensiunan dan setengahnya lagi akan mereka gunakan untuk kegitan usaha dengan mengunakan jasa konsultan untuk membuat perencanaan keuangan mereka, dan Untuk pengelolaan  keuangan, sebagaian responden bingung  dalam penglolaan keuangannya, karena  mereka tidak mengetahui pasti kehidupan mereka seperti apa kedepannya. \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121422436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Self Confidence dan Courage To Take Risks Mempengaruhi Keberhasilan UMKM Rendang Kota Payakumbuh","authors":"Eka Mariyanti, Hendro Saputra, Siska Lusia Putri, Puti Embun Sari","doi":"10.47233/jebd.v24i1.366","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.366","url":null,"abstract":"The purpose of this paper is to to identify Self Confidence and Courage to Take Risks and their relationship to the success of UMKM engaged in gastronomy, especially Rendang in the city of Payakumbuh, West Sumatra. This research was conducted on all UMKM owners of rendang culinary who are members of the Iko Sero Payakumbuh Cooperative, totaling 43 business actors who are registered as members of the cooperative until 2021. The data collected was analyzed using the SPSS 21 program which provides relevant analyzes such as analysis of validity, reliability and regression analysis. Three hypotheses were developed to study the effect of Self Confidence and Courage to Take Risks on the success of Rendang UMKM in Payakumbuh City. Through correlation analysis, Self Confidence and Courage to Take Risks in the gastronomic field were observed to have a significant influence on the success of the Rendang UMKM. All key variables have a significant relationship with the success of SMEs. The results of the regression analysis showed that the most significant independent variable affecting the success of the Rendang UMKM business in Payakumbuh City was Self Confidence \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengidentifikasi Self Confidence dan Courage to Take Risks dan hubungannya dengan keberhasilan UMKM yang bergerak pada bidang gastronomi khususnya rendang di kota Payakumbuh, Sumatera Barat. Penelitian ini dilakukan pada seluruh UMKM Pemilik Usaha kuliner rendang yang tergabung di Koperasi Iko Sero Payakumbuh yang berjumlah 43 pelaku usaha yang terdaftar sebagai anggota koperasi sampai tahun 2021. Data yang terkumpul dianalisis dengan menggunakan program SPSS 21 untuk dilakukan  analisis validitas, Reliabilitas dan analisis regresi. Tiga hipotesis dikembangkan untuk mempelajari pengaruh Self Confidence dan Courage to Take Risks terhadap keberhasilan UMKM rendang di Kota Payakumbuh. Melalui analisis korelasi, Self Confidence dan Courage to Take Risks pada bidang gastronomi yang diamati memiliki pengaruh yang signifikan dengan keberhasilan UMKM Rendang tersebut. Semua variabel kunci memiliki hubungan yang signifikan dengan keberhasilan UMKM. Hasil analisis regresi menunjukkan bahwa variable independen yang paling signifikan mempengaruhi keberhasilan bisnis UMKM rendang di Kota Payakumbuh adalah Self Confidence. \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121994276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect Of Special Allocation Funds, Profit Sharing Funds And Rest Of Budget Calculations On Capital Expenditures In District And City Governments In West Sumatra Province","authors":"Febryandhie Ananda, Dewi Hariani","doi":"10.47233/jebd.v24i1.327","DOIUrl":"https://doi.org/10.47233/jebd.v24i1.327","url":null,"abstract":"ABSTRACT \u0000The purpose of the study was to determine the effect of special allocation funds, profit-sharing funds and the remainder of the budget calculation on capital expenditures (study on Regency and City Governments in West Sumatra Province). This type of research is quantitative research. The scale used is the ratio measurement scale. The data used is time series data analysis. Source of data in the form of secondary data. The population is 19 regencies and cities in West Sumatra Province, which consists of 12 regencies and 7 cities for the 2014-2019 period. The sampling technique used was saturated sampling. Data collection technique is documentation. The data analysis technique is multiple linear regression analysis. Based on the results of the research that has been done, it can be concluded that the DAK has a significant positive effect on capital expenditures so that the hypothesis is accepted. DBH has a significant positive effect on capital expenditure so that the hypothesis is accepted. SILPA has no significant effect on capital expenditure so that hypothesis is rejected. DAK, DBH and SILPA together have a significant positive effect on capital expenditures. The adjusted R square value is 0.668, this means 66.8% of capital expenditure in 19 regencies and cities in West Sumatra Province which can be explained by special allocation funds (DAK), profit sharing funds (DBH) and excess budget calculations (SILPA). ) while the remaining 33.2% is explained by other factors not examined in this study.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"324 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133870904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}