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All Journal Jurnal Progres Ekonomi Pembangunan Jurnal Manajemen Dan Kewirausahaan JEP (Jurnal Ekonomi Pembangunan) Public Health of Indonesia Jurnal Mirai Management JEP (Jurnal Ekonomi Pembangunan) Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Indo-Fintech Intellectuals: Journal of Economics and Business Amsir Accounting & Finance Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Bharasumba Jurnal Multidispliner JITAA : Journal Of International Taxation, Accounting And Auditing Horizon: Indonesian Journal of Multidisciplinary
Dedy Takdir Syaifuddin
Jurusan Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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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 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.
Co-Authors Abd. Razak Yusuf Abdul Hakim Abdul Hakim Adnan Hakim Adriawan Toasa Ahmad Ridwan Aidin Hudani Awasinombu Al Hadis T. Al Hadis Ali, Amir Alidin, La Ode Asfahyadin Amstrong, Valentinus Ansir Ansir Armansyah Armansyah Asraf Asriani Asriani Asrip Putera Asrip Putera Darisman Paeha Endro Sukotjo Faisal Maarif Hartati Hartati Hasanuddin Bua Hayat Yusuf Irwan La Mane Isra Rajab Jaya, Muhammad Golok Jumadil, La Ode Jumakil, Jumakil Kalsum, Ummy Kasmanderi, Kasmanderi Koeswara, Dicky La Ida La Ode Bahana Adam La Ode Kalimin La Ode Man Sabdar La Ode Muhammad Tahir Lesmana Pramuditya Primajati Lili Yanti Madi, Riski Amalia Mariani Mariani Moh. Amin Montundu, Yusuf Muh. Rivan Kohawan Muhammad Faried Pratama Murdjani Kamaluddin Nani Yuniar Nisa, Aminun Nofal Nur Nurwati Nurwati Nuryamin Budi Nuryamin Budi Oktaviani, Unika Priyoko, Dadan Rachmat Riyaldi Hasan Rajab, Isra S., Nursaban Rommy Saleh, Salma Salma Saleh Salma Saleh Samdin Selviana Selviana Sinarwaty Sunarjo Siti Marlina, Siti Siti Syahruni Sudirman Zaid Sujono Sujono Sujono Sujono, Sujono Suprapti Sutra Dewi Usman Usman Wahyuniati Hamid warni warni Wisna Wardani Sidik Wiwiek Wijiastuty Soeparyanto Zaluddin, Zaluddin Zukamdani Wisudawan Zakaria