Analisis Kompetensi Guru Dalam Penyusunan Laporan Arus Kas

This study looks at the differences in teacher competence before the training in preparing cash flow reports compared to after the training. This training aims to improve the competence of vocational school teachers in accounting, which expects to increase student competence in the UKK Test. UKK test for SMK students, one of the materials, is the completion of the accounting cycle, including preparing cash flow statements. To know the results of the training, SMK teachers as participants did the pretest and posttest. Then, the T-test was carried out and resulted that Ho is rejected, and Ha is accepted. Thus, it can be concluded that this training increases the competence of teachers in preparing cash flow reportsKeywords : competence, training, cash flow statement

Pengaruh Hutang Terhadap Profitabilitas Industri Semen yang Terdaftar di Bursa Efek Indonesia

We are working again to test the influence of DAR and DER on ROA in the Cement Industry sector in 2015-2019 is the purpose of this study. Financial statements as a database are then drawn into samples. And a sample of 6 Cement Industry companies listed on the Indonesia Stock Exchange and using a quantitative approach. The data anlysis unit based on a sample of 90 units of data processed uses multiple regression analysis through SPSS Version 25. The type of data in these findings is quantitative data. Data is collected using time series data. The results obtained from this study provide evidence that low DAR is able to make ROA increasing. On the other hand, although a low DAR will provide a good thing because in addition to providing high ROA, this also provides evidence that the productivity it has is able to attract investors to invest.ini indicates that the DAR has a significant negative effect, meanwhile the DER has a insignificant positive effect on ROA.

Pengaruh Nilai Konsumen dan Kepuasan Konsumen terhadap Loyalitas Nasabah Bank Rakyat Indonesia

This study aims to determine the effect of consumer value and customer satisfaction on customer loyalty at Bank BRI Unit Balai Selasa, Painan Branch. The sample studied in this study were 98 respondents who were customers of Bank BRI Unit Balai Selasa, Painan Branch. Based on the statistical t test conducted, it can be concluded that the consumer value variable has a positive and significant effect on customer loyalty, which is indicated by a significance value of 0.048 < alpha 0.05. Based on the statistical t test conducted, it can be concluded that customer satisfaction has a positive and significant effect on customer loyalty, which is indicated by a significance value of 0.000 < alpha 0.05. Based on the simultaneous f-test, a significance value of 0.000 <0.05 was obtained, it can be concluded that consumer value and overall customer satisfaction have a significant effect on customer loyalty at the BRI Bank Office Unit Balai Selasa, Painan Branch. The magnitude of the influence of the independent variable on the dependent variable is 79.3%, the remaining 20.7% is influenced by other variables that are not included in the research model.Keyword: Consumer Value, Consumer Satisfaction and Customer Loyalty.

Hubungan Persepsi tentang Pembelajaran Ekonomi dan Kemampuan Awal dengan Hasil Belajar Mata Pelajaran Ekonomi

This study aims to determine the relationship: 1) Students 'Perceptions of Economic Learning and Initial Ability and Learning Outcomes, 2) Students' Perceptions of Economic Learning and Learning Outcomes, 3) Initial Ability and Learning Outcomes. The research was conducted on students at SMA Negeri 7 Padang. This type of research is a quantitative study with a correlational method. The sampling technique used in this study was proportional random sampling with a sample of 143 students. The data used are secondary and primary data. Data collection techniques in the form of questionnaires and tests. Data analysis used descriptive and inductive analysis using normality test, linearity test, hypothesis test using person correlation test and determination coefficient test, where analysis was performed using SPSS Version 22. The results showed that 1) students' perceptions of economic learning and initial abilities had a moderate relationship with learning outcomes seen from the simultaneous contribution of 0.597 with sig 0.000 ˂ 0.05. 2) students' perceptions about economic learning and learning outcomes have a very strong relationship with the Pearson Correlation value 0.819 with Sig 0.000 ˂ 0.05. 3) initial ability with learning outcomes has a moderate relationship with the Pearson correlation value of 0.596 with sig 0.000 ˂ 0.05.Keywords : students perceptions of learning economics, initial abilities, learning outcomes

Analisis Prosedur Pengelolaan Arsip Dinamis Pada Kantor Sub Bagian Keuangan Dinas Kehutanan

This study aims to oversee the management of dynamic records, human resources who carry out archive management activities to monitor obstacles in managing archives at the Sub-Division of Finance Office of the Forestry Service of West Sumatra Province. This research method is descriptive qualitative, with data sources of several informants who are determined based on criteria in accordance with interviews and direct observations to the object of research. Secondary data that supports this research is obtained from documents available at the place of research object. Based on the information from the information, this research can serve that the management of dynamic archives as a whole is almost done well, but it is still not maximized. This is because: 1) based on incoming and outgoing mails, it has not been implemented optimally; 2) the use of dynamic archives has not been implemented properly and archive recovery still takes a long time; 3) archive maintenance has not been implemented optimally; 4) shrinkage archives that are not in accordance with existing procedures. This happens because of several reasons: 1) there is no archivist or special employee who manages the records; 2) Inadequate quality and quantity of archiving facilities. Based on the research above, archives can be provided to employees to increase awareness of dynamic management. The leadership should place human resources who manage archives who have an archivist background, provide adequate and complete facilities and infrastructure.Keywords : dynamic archive management, archive dynamic.

Pengaruh Ukuran Perusahaan Pada Kebijakan Dividen dengan Kapitalisasi Pasar Sebagai Variabel Mediasi dan Nilai Perusahaan Sebagai Variabel Moderasi

Indonesia's economic growth is supported by many companies, one of which is the banking sector. A good company must pay attention to various important factors in managing its operations, one of which is a dividend policy to attract investors to invest their funds. This study aims to re-examine and confirm the effect of firm size on dividend policy with market capitalization as a mediating variable and firm value as a moderating variable. The population in this study is state-owned banks in Indonesia in the 2010-2019 period. Determination of the sample using a non-probability method with purposive sampling technique and obtained as many as 4 banks with a total of 40 observations. The analysis technique used is path analysis. Analysis of the data in this study using SmartPLS 3 software. The results of this study indicate that firm size has a positive effect on market capitalization, firm size has a positive effect on dividend policy, market capitalization has a positive effect on dividend policy, market capitalization mediates the effect of firm size on dividend policy and value firms moderate the effect of market capitalization on dividend policy. Companies in the banking sector are advised not only to pay attention to internal factors that can influence dividend policy but also to the movement of macroeconomic factors. The researcher suggests examining other internal and external factors that are thought to influence dividend policy and market capitalization for further research.

Analisis Sensitivitas Respon Mahasiswa Terhadap Perluasan Merek Shampo Lifebuoy

The purpose of this study was to determine the level of sensitivity of students to brand expansion of Lifebuoy shampoo at the State University of Padang and to find out the direction of the response of UNP students to brand expansion of Lifebuoy shampoo. This type of research is a survey with a descriptive approach. The population of this research is the students of Padang State University (UNP). The sample in this study was based on the Chocran formula as many as 100 respondents who were selected using the Non-Probability sampling method and purposive sampling technique. Using primary data obtained through distributing questionnaires to UNP students with certain criteria. The method used is the analysis of the direction of the consumer's response by calculating the strength of the response and stimuli as well as the sensitivity analysis of the response. The results showed that (1) The sensitivity of the response of UNP students from bar soap to lifebuoy shampoo was 2.41. because the size of this sensitivity is greater than 1, the sensitivity is considered a sensitive measure. (2) the response strength of UNP students from Lifebuoy bath soap to Lifebuoy brand shampoo is negative 157. Keywords : brand extension, sensitivity, direction of response

Pengaruh Kepercayaan dan Keamanan terhadap Keputusan Pembelian Online Melalui Aplikasi Shopee

This study aims to find out how to increase trust and security of online purchasing decisions through shopee applications at Padang State University Student. This type of research is causative. Padang State University students who have used the Shopee aplication are the population in this study. Samples were taken using the Cochran formula with 100 respondents. Sampling using nonprability sampling method, namely purposive sampling technique. primary data used in this study. Multiple regression analysis techniques using SPSS version 20 is the data analysis technique in the study. The results of this study indicate that: 1) Trust and Security are positive and significant for online purchasing decisions through Shopee applications in Padang State University students (0.002 < 0.05), 2) Trust has a significant effect on online purchasing decisions through the Shopee application on Padang State University student (0.000 < 0.05), 3) Security has a significant effect on online purchasing decisions through the Shopee applications on Padang State University students (0.000 < 0.05).Keywords : trust, security, purchasing decision

Pengaruh Kualitas Produk dan Citra Merek Terhadap Kepuasan Konsumen Yamaha Nmax (Studi Kasus Pada PT. Yamaha Tjahaja Baru)

This study aims to determine the effect of product quality and brand image on consumer satisfaction Yamaha Nmax in Padang City (Case Study at PT. Yamaha Tjahaja Baru Padang). The samples examined in this study were 84 respondents who were consumers of Yamaha Nmax in Padang City. Based on the statistical t test performed, it can be concluded that the product quality variable has a positive and significant effect on customer satisfaction as indicated by the significance value of 0,000 < alpha 0.05. Based on the statistical t test performed, it can be concluded that the brand image has a positive and significant effect on customer satisfaction as indicated by the significance value of 0,000 < alpha 0.05. Based on the simultaneous f test obtained a significance value of 0,000 < 0,05, it can be concluded that product quality and overall brand image have a significant effect on consumer satisfaction on Yamaha Nmax in Padang City. The magnitude of the influence of the independent variable on the dependent variable is 74.8%, the remaining 25.2% is influenced by other variables not included in the research model.Keywords: Product Quality, Brand Image, and Consumer Satisfaction

Analisis Perbandingan Kinerja keuangan Bank Pemerintah dan Bank Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2019

Financial performance is the result or description of the operational activities that the company has carried out in a period. Every company listed on the Indonesian stock exchange must publish a complete financial report so that it can describe the company's financial performance. The problem in this study is that ownership of a bank has differences in determining goals and decisions, government banks have the goal of prospering the public and providing public services to the public, while private banks are more oriented towards achieving high profits so that this has an influence on the achievement of financial performance obtained each bank. This study, comparing the financial performance of government banks and private banks listed on the Indonesian stock exchange in 2014-2019. This study uses the RGEC method. Where the research results show that when viewed from the ratio of NPL, LDR, GCG, ROA and NIM there is no significant difference between the financial performance state banks and national private banks. When viewed from the CAR ratio, there is a significant difference between the financial performance of government banks and national private banksKeywords : financial performance, government bank, private bank