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All Journal Jurnal Bisnis dan Manajemen YUME : Journal of Management Media Riset Bisnis Manajemen Akuntansi
Sumarni S
Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences

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Analisis Kelayakan Investasi Investasi Mesin Percetakan Pada UKM Raja Print Mamuju S, Sumarni; Rustam, Andi; Aisyah, Sitti
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6345

Abstract

Penelitian ini bertujuan mengetahui kelayakan investasi mesin percetakan tersebut layak atau tidak untuk dilaksanakan. Jenis penelitian ini adalah Deskriptif Kuantitaif. Perusahaan ini akan menginvestasikan mesin percetakan dengan Harga 300 Juta. Dengan Umur ekonomis 3 tahun. Berdasarkan Hasil penelitian yang diperoleh  dari Perhitungan metode  Payback period (PP), adalah 1,5 Tahun. Lebih kecil dari umur ekonomis investasi yaitu 3 tahun. Sehingga dari kriteria tersebut investasi mesin percetakan layak dilakukan. Dari Hasil perhitungan Net Present Value (NPV) didapatkan NPV Positif Sebesar Rp 197.360.000 lebih besar dari Nol. Dari hasil tersebut maka investasi mesin percetakan layak dilaksanakan, hasil Analisis dari Profitability Indeks (PI) adalah 1,65 lebih besar dari 1. Dengan demikian proyek ini layak dijalankan. Dan dari hasil perhitungan Internal Rate of return (IRR) Sebesar 50,058% lebih besar dari CoC yaitu 7,50% dengan demikian investasi mesin tersebut layak dilakukan. Berdasarkan ke empat metode yang kami gunakan, metode payback period adalah metode paling efektif yang digunakan dalam menganalisis kelayakan investasi dikarenakan metode ini mengukur seberapa cepat suatu investasi bisa kembali. dan dasar perhitungan yang digunakan adalah aliran kas bukan Laba.Kata kunci: Investasi, Kelayakan
Antecedent Factors and Locus of Control: Their Impact on Financial Management Behavior MSME Actors Sumarni Sumarni; Maswanto
Jurnal Bisnis dan Manajemen Vol. 13 No. 1 (2026): Jurnal Bisnis dan Manajemen Volume 13 Nomor 1 Tahun 2026
Publisher : Jurnal Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v13i1.16696

Abstract

This study examines the configuration of financial behavioral attributes Financial Attitude, Financial Knowledge, and Locus of Control that shape the financial management behavior of Micro, Small, and Medium Enterprise (MSME) actors. While these factors are often studied in isolation, a significant gap exists in understanding how they combine to form a holistic psychological profile for financial decision-making. The purpose of this research is to deconstruct and quantify the influence of these three attributes, particularly by evaluating the mediating role of Locus of Control. Employing a quantitative approach, survey data were collected from 97 MSME actors. Multiple regression analysis tested the direct effects, and path analysis was used to assess mediation. The results revealed that both Financial Knowledge and Financial Attitude have a significant positive effect on financial management behavior, with knowledge exhibiting a slightly stronger influence. Locus of Control partially mediates both relationships, acting as a key psychological mechanism through which cognitive and affective factors translate into behavior. The direct effect model explained 42.1% of the variance in financial management behavior. A key limitation is the cross-sectional design and reliance on self-reported data from a specific sample, which limits causal inference and generalizability. Future research should employ longitudinal designs and incorporate objective financial performance measures to better capture actual behavioral outcomes.
ETIKA BISNIS SYARIAH DI ERA GLOBALISASI Hamida Hunein; Sumarni S; Ahmad Subagyo
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.505

Abstract

Globalization has brought about significant transformations in the business world, characterized by market integration, cross-border capital flows, and technological advancements that accelerate transactions and the exchange of information. However, alongside these advancements arise various ethical challenges, including labor exploitation, economic inequality, and the dominance of materialistic values. In this context, Sharia business ethics emerges as a vital alternative, offering a value system rooted in Islamic principles—such as justice (‘adl), honesty (shidq), trustworthiness (amanah), and the prohibition of usury (riba), uncertainty (gharar), and gambling (maysir). This study aims to analyze the relevance of Sharia business ethics in addressing the challenges of globalization and to explore strategies for its application in contemporary business practices. The research employs a qualitative approach using library research, reviewing both classical and contemporary sources from Islamic and global literature relevant to business ethics and globalization. The analysis is conducted descriptively and interpretively, drawing upon Islamic ethical theories and the dynamics of the global market. The findings indicate that despite the significant challenges posed by globalization, Islamic ethical values remain relevant and can be adapted to modern business contexts. Sharia business ethics not only serves as a moral compass but also holds the potential to become the foundation of a sustainable, fair, and welfare-oriented business model.Keywords: Sharia business ethics, globalization, Islamic values, literature study, sustainable business.
Co-Authors Ahmad Subagyo Hamida Hunein Maswanto Rustam, Andi Sitti Aisyah