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Analisis Kinerja Keuangan pada PT Waskita Karya (Persero) Tbk Sebelum dan Sesudah Pandemi Covid-19 Ainun Ma’rifah Makmur; Muhammad Ilham Wardhana Haeruddin; Andi Mustika Amin; Nurman; Abdul Rahman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 3 (2026): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i3.702

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Waskita Karya (Persero) Tbk sebelum dan sesudah pandemi COVID-19. Sektor konstruksi memiliki peran strategis dalam pembangunan infrastruktur nasional, namun pandemi COVID-19 memberikan tekanan besar terhadap stabilitas keuangan perusahaan konstruksi, termasuk BUMN yang terlibat dalam proyek-proyek strategis nasional. Oleh karena itu, evaluasi terhadap kondisi keuangan perusahaan menjadi penting untuk mengetahui perubahan kinerja yang terjadi pada dua periode tersebut. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analisis rasio keuangan. Data yang digunakan berupa laporan keuangan tahunan perusahaan yang dipublikasikan di Bursa Efek Indonesia pada periode sebelum pandemi (2017-2019) dan sesudah pandemi (2022-2024). Analisis dilakukan melalui empat kelompok rasio keuangan, yaitu rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas untuk menilai kemampuan perusahaan dalam memenuhi kewajiban jangka pendek, mengelola struktur modal, memanfaatkan aset, serta menghasilkan laba. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan mengalami perubahan yang cukup signifikan setelah pandemi. Rasio likuiditas dan profitabilitas menunjukkan penurunan yang mencerminkan melemahnya kemampuan perusahaan dalam memenuhi kewajiban jangka pendek serta menghasilkan laba. Selain itu, rasio solvabilitas menunjukkan tingkat ketergantungan yang cukup tinggi terhadap utang, sementara rasio aktivitas menunjukkan efisiensi pemanfaatan aset yang belum optimal. Temuan ini menunjukkan bahwa pandemi memberikan dampak yang cukup besar terhadap stabilitas keuangan perusahaan. Penelitian ini diharapkan dapat memberikan gambaran mengenai kondisi kinerja keuangan perusahaan konstruksi BUMN serta menjadi bahan pertimbangan bagi manajemen dan pemangku kepentingan dalam merumuskan strategi pengelolaan keuangan yang lebih efektif.
Pengaruh Motivasi, Teknologi Digital dan Literasi Keuangan Terhadap Minat Berinvestasi Pada Mahasiswa Program Studi Manajemen Universitas Negeri Makassar Salsabilah; Anwar; Abdul Rahman; Nurman; Annisa Paramaswary Aslam
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 3 (2026): September
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sinomika.v5i3.1153

Abstract

This study aims to determine the influence of motivation, digital technology, and financial literacy on the investment interest of students in the Management Study Program at Universitas Negeri Makassar. Investment interest is defined as an individual's inclination to engage in investment activities, driven by both internal impulses and external factors, such as advancements in digital technology and levels of financial literacy. This study employs a quantitative method with a survey approach. The population consists of 1,592 students from the Management Study Program at Universitas Negeri Makassar (cohorts 2022–2025). A purposive sampling technique was used to select a sample of 100 respondents. Data were collected via questionnaires using a Likert scale. Multiple linear regression analysis, facilitated by SmartPLS software, was used to analyze the data. The results indicate that motivation, digital technology, and financial literacy all have a positive and significant influence on the investment interest of students in the Management Study Program at Universitas Negeri Makassar.
Pendidikan Islam dan Penyakit Sosial Abdul Rahman; Gishar Hamka; Syarifudin Ondeng; Syahrudin Usman
Tarbiyah Islamiah: Jurnal Inovasi Pendidikan Islam Vol. 1 No. 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Muhammadiyah Bangil, Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52615/tijipi.v1i2.21

Abstract

Social problems such as juvenile delinquency, drug abuse, sexual promiscuity, violence, and moral degradation constitute serious challenges facing contemporary society. These phenomena indicate a crisis of values and insufficient internalization of religious teachings among younger generations. Islamic education plays a strategic role in cultivating students’ morality, character, and self-regulation to prevent various forms of deviant behavior. This article aims to analyze the role of Islamic education in preventing social problems, examine effective strategies and approaches within Islamic education, and identify the challenges encountered in their implementation. This study employs a qualitative approach using a literature review library research method by examining scholarly sources, including books, journal articles, and relevant documents addressing Islamic education and social problems. The findings indicate that Islamic education serves as an important moral foundation through the cultivation of aqidah (faith), ibadah (religious practice), and akhlak (moral character). Strategies involving role modeling, habituation, character education, Islamic counseling, and collaboration among schools, families, and communities can contribute to reducing social problems among young people. However, the implementation of Islamic education continues to face challenges, including inadequate role modeling by educators, limited family involvement, the influence of globalization and digital media, and insufficient collaboration among educational institutions and their surrounding social environments. Therefore, strengthening Islamic education through comprehensive and contextually responsive approaches is essential for cultivating a generation characterized by strong moral values, social responsibility, and integrity.
EPS, DPS, and TATO as Determinants of Stock Prices for Food and Beverage Companies Listed on the IDX (2018–2024) Nuryani Ambri; Nurman; Nurul Fadilah Aswar; Anwar Ramli; Abdul Rahman
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.615

Abstract

This study aims to analyze the influence of Earnings Per Share (EPS), Dividend Per Share (DPS), and Total Asset Turnover (TATO) on a company's stock price. This analysis was conducted to determine the extent to which these financial performance indicators are considered by investors in assessing and determining investment decisions on the company's shares.. The data used are secondary data obtained from the company's financial statements during the study period. The research sample consisted of 12 companies with an observation period of 7 years, resulting in 84 observational data. The data analysis technique used was panel data regression analysis to examine the relationship between the independent and dependent variables. In addition, model feasibility tests and partial tests were conducted to determine the effect of each independent variable on stock prices. The results showed that Dividend Per Share (DPS) has a positive and significant effect on stock prices. Meanwhile, Earnings Per Share (EPS) and Total Asset Turnover (TATO) showed a positive but insignificant effect on stock prices. These findings indicate that investors tend to pay more attention to dividend distribution information than other financial indicators. Dividend payments are perceived as a positive signal regarding the stability of the company's performance and future prospects, thus increasing investor confidence and impacting share prices on the capital market.
Pengaruh Non Performing Financing dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2020-2024 Tri Febrianti Putri; Chalid Imran Musa; Anwar; Nurman; Abdul Rahman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 3 (2026): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i3.1195

Abstract

kinerja keuangan di tengah pemulihan pascapandemi, peningkatan biaya operasional, dan risiko pembiayaan. Penelitian ini bertujuan untuk menganalisis pengaruh Non Performing Financing dan Beban Operasional terhadap Pendapatan Operasional terhadap profitabilitas yang diproksikan dengan Return on Assets pada Bank Umum Syariah di Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan  kuantitatif explanatory yang bersifat asosiatif.. Data diperoleh dari laporan keuangan tahunan dan publikasi resmi Otoritas Jasa Keuangan. Sampel penelitian terdiri atas 12 Bank Umum Syariah yang dipilih menggunakan teknik purposive sampling, sehingga diperoleh 60 observasi data panel. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 13, dan Random Effect Model terpilih sebagai model estimasi terbaik. Hasil penelitian menunjukkan bahwa Non Performing Financing berpengaruh negatif tetapi tidak signifikan terhadap Return on Assets, yang berarti risiko pembiayaan cenderung menurunkan profitabilitas, tetapi belum menjadi faktor dominan selama periode penelitian. Sementara itu, Beban Operasional terhadap Pendapatan Operasional berpengaruh negatif dan signifikan terhadap Return on Assets, sehingga efisiensi operasional terbukti menjadi faktor penting dalam meningkatkan profitabilitas. Secara simultan, Non Performing Financing dan Beban Operasional terhadap Pendapatan Operasional berpengaruh signifikan terhadap Return on Assets dengan kemampuan penjelasan model sebesar 37,35%. Implikasi penelitian ini menunjukkan bahwa Bank Umum Syariah perlu memprioritaskan efisiensi biaya, optimalisasi pendapatan operasional, serta penguatan manajemen risiko pembiayaan untuk menjaga profitabilitas secara berkelanjutan.
Pengaruh GDP, Suku Bunga, dan Upah Minimum Terhadap Penyerapan Tenaga Kerja di Indonesia Selvianti Selvianti; Abdul Rahman
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.690

Abstract

The purpose of this study is to determine the effect of GDP, interest rates, and minimum wages in absorbing workers in Indonesia. The study uses independent variables in the form of GDP, interest rates, and minimum wages with the dependent variable being employment. The type of approach taken is a quantitative approach with a time series of 1997-2021 collected from the BPS website, SIMREG Indonesia, books or literature and reports that have a correlation. The method of analysis in the preparation of this work is multiple linear regression analysis using SPSS version 26. The researcher concluded that (1) employment is significantly affected by GDP; (2) employment is not significantly affected by interest rates; (3) labor absorption is significantly influenced by the minimum wage
Co-Authors A. Wulandari Achmad Ridha Ahmad Rifqi Yunus Ainun Ma’rifah Makmur Alfitrianti Alim Rahmat, Muhammad Rijal Anang Setiawan Andi Harmoko Arifin Andi Mustika Amin Andi Mustika Amin Andi Samsir Andi Syamsir Annisa Paramaswary Annisa Paramaswary Aslam Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar, Anas Iswanto Armita Kurnia Dewi Asrianingsih Putri Ayu Ashari Putriyani Azlan Azhari Baso Iwang Chalid Imran Musa Darmiati Darmiati Darwis Darwis Deddy Ibrahim Rauf Deddy Ibrahim Rauf Evi Puspita Sari Febrianty, Febrianty Gishar Hamka Gloria Jelita Maharani Fangidae Harman Harman Hasan Basri Umar Hasbiah I Gusti Bagus Wiksuana Ismayanti Juardi, Juardi Jumriani Jumriani Khaerunnisa Muh. Fiqram Alamsyah Muh. Ichwan Musa Muh. Rizal Muhammad Ilham Wardhana Haeruddin Muhammad Rijal Alim Rahmat Munadhir Munadhir Mutmainna Nur Fadilah A Nur Rahmi Hamzah Nuratul Awalia Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurdahlia Sangeran Nurjannah Nurman Nurman Nurman Nurman Nurul Fadilah Aswar Nurul Hidayat A Nuryani Ambri Paramaswary Aslam, Annisa Putri Rahmatia Rahmatia Rakhmat Nurul Prima Nugraha Rezky Nurul Amaliah Rijal Alim Rahmat Ririn Mardhani Syakur Risal Adriawan Riska Romansyah Sahabuddin Salsabilah Selvianti Selvianti Siti Fatimah Siti Hasbiah Sitti Aisyah Sitti Aisyah Sri Undai Nurbayani Sri Wahyuni Sudirman Sudirman Sudirman Syahrudin Usman Syarifudin Ondeng Tri Febrianti Putri Widyanti Patandung Yunus, Muh. Faiz Fahreza Zalsabillah Cahya Wahyuni