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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 FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL MANAGEMENT BEHAVIOR PADA UMKM DI KOTA KENDARI Ainun Ardianti Hilyatul A; Dedy Takdir Syaifuddin; Nuryamin Budi; Velentinus Amstrong; Farhan Ramdhani Istianandar; Unika Oktaviani Damau
Jurnal Manajemen dan Kewirausahaan Vol. 16 No. 2 (2024): Jurnal Manajemen dan Kewirausahaan
Publisher : Jurusan Manajemen FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v16i2.8

Abstract

The purpose of this research is to determine factors such as financial knowledge, financial planning, internal locus of control, financial self-efficacy, financial experience, and personality influence the financial management behavior of MSME actors in Kendari City. This research is quantitative research with data collection techniques using questionnaires. The sample used amounted to 96 people distributed to all MSME actors in Kendari City from various MSME sectors. This research uses non-probability sampling technique with accidental sampling. The data analysis technique in this research uses inferential statistical analysis with the help of Smart PLS by conducting several stages of testing the outer model and the inner model. The results of the study show that financial knowledge, financial planning, internal locus of control, financial self-efficacy, financial experience, and personality have a positive and significant effect on the financial management behavior of MSME actors in Kendari City. This is evidenced by the path estimation values for the variables financial knowledge, financial planning, financial self-efficacy, financial experience, and personality, where the path estimation values are positive. Meanwhile, the variable internal locus of control has a negative and insignificant effect on financial management behavior.
INTERAKSI ANTARA FINANCIAL LITERACY, EXPERIENCED REGRET, FRAMING EFFECT, MENTAL ACCOUNTING, DAN SELF-CONTROL DALAM KEPUTUSAN INVESTASI: PERAN TOLERANSI RISIKO SEBAGAI MEDIATOR Lani Djaini; Dedy Takdir Syaifuddin; Salma Saleh; Valentinus Amstrong TN
Jurnal Manajemen dan Kewirausahaan Vol. 17 No. 1 (2025): Jurnal Manajemen dan Kewirausahaan
Publisher : Jurusan Manajemen FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v17i1.27

Abstract

This study examines the influence of financial literacy, experienced regret, framing effect, mental accounting, and self-control on investment decisions, with risk tolerance as a mediating variable. The population consists of 1,188 active investors in Kendari City registered with the Indonesia Stock Exchange Representative Office in Southeast Sulawesi. A total of 299 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using the SEM-PLS method with SmartPLS software. The results indicate that financial literacy, framing effect, mental accounting, and self-control have a significant positive effect on risk tolerance, while experienced regret has a significant negative effect. Furthermore, financial literacy, experienced regret, mental accounting, and self-control directly influence investment decisions, whereas the framing effect does not have a direct influence. Risk tolerance is proven to mediate the relationship between these five variables and investment decisions.
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 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.
Efektivitas Penyelenggaraan Pelayanan Publik di Kelurahan Tondonggeu Kecamatan Nambo Kota Kendari Asraf; Jumadil, La Ode; Syaifuddin, Dedy Takdir
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5336

Abstract

This study aims to analyze the effectiveness of public services in Tondonggeu Subdistrict, Nambo District, Kendari City, focusing on six main indicators, namely procedures, completion time, service fees, service products, facilities and infrastructure, as well as the competence of service officers. This research employed a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, direct observation, and documentation, and were analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that public service delivery in Tondonggeu Subdistrict has generally been quite effective. Service procedures are in line with the established standards, although they are still perceived as complicated. Completion time is relatively on target, though sometimes hindered by unstable internet networks. Service fees are transparent and free of charge, while service products are accurate and legally valid. Facilities and infrastructure are available but remain limited, whereas the competence of service officers is fairly good in terms of ethics and communication but still requires improvement in digital skills
THE EFFECT OF CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH EARNINGS MANAGEMENT AS MEDIATION VARIABLE Mariani Mariani; Dedy Takdir Syaifuddin; 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.
Peran Work Life Balance sebagai Mediasi Pengaruh Keterlibatan Kerja dan Kelelahan Kerja terhadap Kinerja Karyawan Bank Sultra Cabang Kolaka Rani Sesya Humairah Madjid; Dedy Takdir Syaifuddin; Salma Saleh
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7484

Abstract

The increasingly competitive banking industry requires organizations to optimize human resource management to enhance employee performance. However, high job demands, excessive workloads, and operational risks may adversely affect work engagement, job burnout, and work–life balance, which ultimately influence employee performance. This study aims to examine the effects of work engagement and job burnout on employee performance, both directly and indirectly through the mediating role of work–life balance at Bank Sultra Kolaka Branch. This study employed a quantitative approach with an explanatory research design. The sample consisted of 44 employees selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that work engagement has a positive and significant effect on both work–life balance and employee performance. In contrast, job burnout has a negative and significant effect on work–life balance but does not significantly affect employee performance. Furthermore, work–life balance positively and significantly influences employee performance. Mediation analysis reveals that work–life balance partially mediates the relationship between work engagement and employee performance, while fully mediating the relationship between job burnout and employee performance. These findings suggest that improving employee performance requires not only strengthening work engagement but also implementing organizational policies that promote work–life balance through effective workload management and a supportive work environment.