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All Journal Jurnal Progres Ekonomi Pembangunan YUME : Journal of Management JASF (Journal of Accounting and Strategic Finance) Khazanah Sosial International Journal of Engagement and Empowerment (IJE2) Action Research Literate (ARL) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Journal of Artificial Intelligence and Digital Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Dali, Nasrullah
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Evaluating Financial Health and Sustainability of Post-Merger Port Operations in Indonesia: Liquidity and Profitability Insights Liwaul, Liwaul; Dali, Nasrullah; Sahrun, Sahrun
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.466

Abstract

This study aims to analyze the financial health of PT Pelabuhan Indonesia (PT Pelindo) after the merger with a liquidity and profitability assessment approach for the sake of the company's survival in global economic turmoil and increased digital services for consumers who use transportation services. The method used is secondary data in the form of audited financial statements (2021-2023). This research uses a descriptive quantitative approach by analyzing the company's liquidity, profitability, and efficiency. The analysis technique uses liquidity financial ratio analysis, including current, quick, and cash ratios. In contrast, profitability ratios include gross profit margin (GPM), net profit margin (NPM), return on assets (ROA), and return on equity (ROE) to describe the company's financial health condition. The results and discussion of the study indicate that the Indonesian port company (PT Pelindo), after the merger from 2021 to 2023 suggests that it needs to implement a liquidity strategy through financial restructuring with a focus on managing current assets and current liabilities, increasing cash efficiency, accelerating collections, and reviewing capital structure to ensure liquidity remains adequate and reduce liquidity risk, especially with the downward trend in cash ratio which can threaten the company's stability in the future. Improving the profitability of Indonesian port companies should focus on operational cost efficiency, including digitalization, process and preventive maintenance, and collaborating with strategic partners to increase revenue, diversify port services, and optimize asset usage to maintain long-term financial stability and minimize negative impacts and external fluctuations.
Pengaruh Gaya Kepemimpinan Demokratis dan Motivasi Kerja Terhadap Kinerja Pegawai pada BPMP Provinsi Sulawesi Tenggara Sarafudin, Sarafudin; Dali, Nasrullah; Nur, Muh.
Action Research Literate Vol. 8 No. 8 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i8.491

Abstract

Tantangan utama yang dihadapi berbagai organisasi dalam era global adalah keterbatasan tersedianya para pimpinan organisasi yang handal dalam menjalankan fungsi-fungsi manajemen yaitu pemimpin yang handal mengelola sumber daya organisasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan demokratis dan motivasi kerja terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Sampel responden dalam penelitian ini melalui teknik sensus yaitu seluruh pegawai negeri pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara yang berjumlah 86 orang. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: (1) Gaya kepemimpinan demokratis dan motivasi kerja pegawai secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa dengan gaya kepemimpinan demokratis dan adanya peningkatan motivasi kerja pegawai akan meningkatkan kinerja pada Balai Penjaminan Mutu Pendidikan. (2) Gaya kepemimpinan demoratis secara parsial tidak berpengaruh signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa gaya kepemimpinan demokratis memiliki kontribusi yang lemah terhadap peningkatan kinerja pegawai Balai Penjaminan Mutu Pendidikan. (3) Motivasi kerja pegawai secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai pada Balai Penjaminan Mutu Pendidikan Provinsi Sulawesi Tenggara. Artinya bahwa peningkatan motivasi kerja yang semakin baik akan meningkatkan kinerja pegawai pada Balai Penjaminan Mutu Pendidikan.
Penerapan Sistem Perizinan Berusaha Berbasis Risiko Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kota Kendari Saputra, Arfan; Dali, Nasrullah; Yuana, Indira
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2586

Abstract

Studi ini dilatarbelakangi oleh pentingnya efektivitas layanan perizinan berusaha melalui sistem Online Single Submission – Risk Based Approach (OSS-RBA) pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPM-PTSP) Kota Kendari. Permasalahan yang dikaji adalah bagaimana efektivitas penerapan OSS-RBA dalam menunjang pelayanan publik. Tujuan penelitian ini adalah menganalisis peranan sistem OSS-RBA dan efektivitas sistem tersebut di lingkungan DPM-PTSP Kota Kendari. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara terhadap pegawai DPM-PTSP dan pelaku usaha. Instrumen yang digunakan berupa pedoman wawancara. Hasil penelitian menunjukkan bahwa penerapan OSS-RBA telah berjalan cukup efektif dalam mempercepat dan menyederhanakan proses perizinan, khususnya dalam pengurusan Nomor Induk Berusaha (NIB). Namun, masih terdapat kendala seperti kurangnya pemahaman pelaku usaha terhadap sistem dan gangguan teknis dalam operasional sistem OSS. Kesimpulannya, penerapan OSS-RBA sudah mendukung peningkatan kualitas pelayanan, tetapi masih perlu perbaikan dari sisi sosialisasi dan pendampingan teknis. DPM-PTSP disarankan untuk meningkatkan edukasi kepada pengguna agar sistem dapat dimanfaatkan secara optimal.
Enhancing Public Financial Transparency Through the Integration of Taxation, Accounting, and Social Welfare Systems Tamburaka, Sulvariany; Dali, Nasrullah
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.40419

Abstract

This study explores the impact of taxation, accounting, and social welfare system integration on public financial transparency in Indonesia. The study collected data from government reports and interviews with financial policy experts, auditors, and government officials using mixed methods, including quantitative and qualitative analysis. The analysis results show that system integration significantly improves transparency through more accurate fiscal reporting and better access to public financial information. Challenges such as technology implementation costs, bureaucratic resistance, and capacity gaps still hamper the integration process. These findings align with existing literature, which underlines the importance of political support and capacity building to overcome these obstacles. This study recommends better training and international support to support system integration efforts and improve accountability and public trust in state financial management.
BIMBINGAN TEKNIS PAJAK PENGHASILAN BADAN PADA JASA LAYANAN KESEHATAN DI KOTA KENDARI Ramadhan, Andi Muhammad Fuad; Hasbudin, Hasbudin; Dali, Nasrullah; Safaruddin, Safaruddin; Fitriaman, Fitriaman; Purnaman, Si Made Ngurah; Pebrianti, Vina Olivia; Syaiah, Syaiah; Hasnidar, Hasnidar; Adam, Baqir Muh.
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1821

Abstract

This community service activity is conducted with the aim of providing knowledge and understanding to the management of Healthcare Service Providers in Kendari, particularly employees involved in preparing financial statements and tax reports, regarding Corporate Income Tax. The strategic target of this activity is the management of Healthcare Service Providers in Kendari, especially employees responsible for preparing tax reports and those tasked with withholding or collecting Corporate Income Tax. The method used in this outreach activity is a persuasive-educative approach, which involves providing theoretical explanations accompanied by practical examples from similar business entities, followed by discussions and a Q&A session to assess understanding of the Withholding and Reporting of Corporate Income Tax. The results of this community service show that by using a persuasive-educative approach combined with practical simulations, the activity not only expanded participants' knowledge of tax regulations but also strengthened their ability to independently apply the Coretax Administration System-based electronic reporting system. Overall, the activity was successfully implemented and achieved its main objective, which was to enhance tax compliance and the financial governance of healthcare service institutions.
Co-Authors Abdul Hakim Adam, Baqir Muh. Alimudin Alimudin, Alimudin Anto, La Ode Arnadi Chairunnas Fachry Abda El Rahman Fitriaman, Fitriaman Hadisantoso, Erwin Hanalir, Hanalir Haris, Sarlis Hasbudin Hasbudin Hasnidar Hasnidar Husin Husin, Husin Kamba, Rahmatia Kusnadi, Ardi Liwaul, Liwaul Mas’ud, Arifuddin Mulyati Akib, Mulyati Muntu Abdullah, Muntu Noki, Noki Nur, Muh. Nurdin, Emillia Pebrianti, Vina Olivia Purnaman, Si Made Ngurah Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Razak, Jaeluddin Rosnawintang, Rosnawintang sahrun, sahrun Saputra, Arfan Saputra, Yusuf Jaya Sarafudin, Sarafudin Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah Triani, Neks Wawo, Andi Basru Yuana, Indira