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The Art of Reading the Financial Pulse: Activity vs Profitability Syaifuddin, Dedy Takdir; Machmud, Mulyana; Hartati, Hartati
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.558

Abstract

This study analyzes the influence of activity ratio and profitability on the financial performance of PT. PLN (PERSERO) UP3 PAREPARE CITY for the 2021-2023 period, using quantitative descriptive analysis with interactive data visualization. The results showed mixed performance dynamics: Total Asset Turnover was stable but suboptimal (0.6), Receivable Turnover Ratio increased gradually (15 to 17), Inventory Turnover fluctuated significantly (78, 186, 83), Fixed Asset Turnover stagnated (0.6), Gross Profit Margin was positive but decreased at the end (119.1%, 123.1%, 102.5%), Net Profit Margin decreased drastically (271.4%, 266.9%, 71.3%), and Return On Assets was strong at the beginning but decreased significantly (152.8%) %, 162.1%, 45.0%). The analysis uncovers areas that require strategic attention, particularly in asset optimization and profitability, considering the importance of continuous adaptation in operational and financial strategies to maintain strong performance amid changing market dynamics.
ANALISIS PENGEMBANGAN KOMPETENSI KARYAWAN DALAM MEMANFAATKAN DIGITAL MARKETING DI TIARA PHOTO DIGITAL Ali, Amir; Syaifuddin, Dedy Takdir; Hakim, Abdul
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 1 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i1.1081

Abstract

This study focuses on analyzing the development of employee competencies at Tiara Photo Digital in utilizing digital marketing. Data collection methods were conducted through in-depth interviews with management, digital marketing staff, and customers, as well as observations of employees' work processes in using digital marketing tools. The research findings indicate that Tiara Photo Digital has successfully enhanced employee competencies in utilizing digital marketing through a series of structured training sessions, self-learning, and project-based learning. This includes strengthening technical and strategic skills in the use of social media, SEO, content marketing, and data analysis. This competency improvement has positively impacted the company's performance, as evidenced by an increase in visitor numbers and customer satisfaction levels. This study provides insights for other companies in similar industries on the importance of investing in the development of employees' digital competencies as part of their digital marketing strategy to achieve competitive advantage.
The Impact of Perceived Organizational Support and Social Support on Employee Performance: The Mediating Role of Organizational Commitment Aliddin, Laode Asfahyadin; Syaifuddin, Dedy Takdir; Montundu, Yusuf; Marlina, Siti
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4610

Abstract

The aim of this research is to assess and elucidate the impact of perceived organizational support and social support on employee performance, with organizational commitment serving as a mediating factor. The study involved 543 employees from the Regional Secretariat Office of Southeast Sulawesi Province. A sample of 84 employees was selected using a proportional cluster random sampling technique. Data were collected through questionnaires and interviews. For statistical analysis, SmartPLS 4.0 software was employed to model structural equations. The findings reveal that perceived organizational support, social support, and organizational commitment all influence employee performance. Specifically, perceived organizational support does not significantly affect organizational commitment, whereas social support has a significant impact on it. Organizational commitment does not mediate the relationship between perceived organizational support and employee performance; however, it does mediate the relationship between social support and employee performance. The Regional Secretariat Office of Southeast Sulawesi Province and related stakeholders can utilize these findings to enhance employee performance by focusing on employee commitment, perceived organizational support, and social support.
THE EFFECT OF CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH EARNINGS MANAGEMENT AS MEDIATION VARIABLE Mariani, Mariani; Syaifuddin, Dedy Takdir; Sujono, Sujono; Usman, Usman
Jurnal Multidisipliner Bharasumba Vol 5 No 01 (2026): BHARASUMBA: Jurnal Multidisipliner
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v5i01.1959

Abstract

This study examines the effect of corporate governance and intellectual capital on financial performance, with earnings management as a mediating variable, in banking companies listed on the Indonesia Stock Exchange during the 2017–2024 period. Using purposive sampling, 20 banks with a total of 160 observations were selected as the research sample. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and intellectual capital have a positive and significant effect on financial performance, with intellectual capital emerging as the most dominant factor. However, corporate governance and intellectual capital do not have a significant effect on earnings management. Furthermore, earnings management does not mediate the relationship between corporate governance or intellectual capital and financial performance. These findings suggest that improvements in financial performance within the banking sector are driven more by the direct implementation of sound corporate governance practices and effective management of intellectual capital rather than through earnings management practices.