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Pengaruh Kebijakan Modal Kerja Terhadap Profitabilitas pada Perusahaan Hotel dan Restoran yang Terdaftar di Bursa Efek Indonesia (BEI) Singa, Yenli Junita; Bailusy, Muhsin N; Taslim, Fadli Ali
Jurnal Manajemen Sinergi Vol 10, No 2 (2022): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v10i2.6153

Abstract

ABSTRACTObjective: The objectives in this study are: 1) Knowing and analyzing the effect of working capital turnover on profitability; 2) Knowing and analyzing the effect of cash turnover on profitability; 3) Knowing and analyzing the influence of accounts receivable turnover on profitability; 4) Knowing and analyzing the effect of inventory turnover on profitability; and 5) Knowing and analyzing the effect of working capital funding on profitability. The object and research are hotel and restaurant companies listed on the Indonesia Stock Exchange in the 2015-2019 period. There are 21 hotel and restaurant companies. Based on the results of the sample selection in accordance with certain criteria, 12 companies are eligible for the sample.Methodology: Data analysis techniques were performed using statistical tests using multiple linear regression with the help of the IBM Statistical Package for Social Science (SPSS) version 21.Finding: H2, H3, H4, and H5 are H1 are rejected, while H1 accepted at the 5% confidence level.Conclusion: The results showed that: 1) Capital turnover has a significant positive effect on profitability; 2) Cash turnover does not have a significant effect on profitability; 3) Receivables turnover has a significant effect on profitability; 4) Inventory Turnover does not have a significant effect on profitability. The inventory turnover rate shows the speed of return of funds embedded in inventory; and 5) Working capital funding does not have a significant effect on profitability.
PENGARUH PERECANAAN DAN PELAKSANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN (STUDI KASUS PADA KECAMATAN BACAN, KECAMATAN BACAN SELATAN DAN KECAMATAN BACAN TIMUR) Husen, M Aprialdy; Bailusy, Muhsin N; Hadady, Hartaty
Jurnal Manajemen Sinergi Vol 10, No 1 (2022): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v10i1.4823

Abstract

The main objectives of this study were to determine andanalyze: the influence of planning on budget absorption in Bacan subdistrict,southern Bacan sub-district and eastern Bacan sub-district; andthe influence of the budget on budget absorption in Bacan sub-district,southern Bacan sub-district and eastern Bacan sub-district.Methodology: This study uses multiple linear regression analysis usingSPSS version 23 as a statistical test tool. The data collection tools usedwere questionnaires and interviews, and the number of respondentswas 99 respondents spread over the southern Halmahera district.Finding: In the regression output, the significance number for thePlanning variable is 0.731. This value is greater than the significancelevel of 0.05 so that it states that budget planning has no effect onbudget absorption and it can be concluded that H1 is rejected becauseit is supported by the data and is not in accordance with researchexpectations. At the output of the regression obtained a significantfigure for the budget implementation variable of 0.000. This value issmaller than the significance level of 0.05, indicating that budgetexecution has a positive effect on budget absorption and it can beconcluded that H2 is accepted.Conclusion: (1) Planning has no effect on budget absorption in BacanDistrict, South Bacan District and East Bacan District. It can be seenfrom the significance figure for the budget planning variable that it is0.731 because there are still many village officials who have planned orhave budgeted for a plan but in implementation it is not realized so thatit can weaken the absorption capacity of the budget; and (2) budgetimplementation has an effect on budget absorption in South Halmaherain Bacan District, South Bacan District and East Bacan District. It canbe seen from the significance figure for the budget implementationvariable, which is 0.000. Because if the implementation is good, it canabsorb the budget itself and vice versa.
Generation Z: Financial Literacy, Sharia Financial Literacy, Attitude, and Behavior Putri, Heni Rahmani; Bailusy, Muhsin N.; Hadady, Hartaty
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1328

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This study aims to investigate the influence of financial literacy and Sharia financial literacy on financial attitude and behavior. The population in the study were students of Khairun University and IAIN Ternate. A total of 188 respondents were involved and purposively selected as the samples. The study used validity and reliability tests as part of the instrument test. For hypothesis testing, a simple regression analysis was used. The results showed that all hypotheses were supported. The final part of the study discusses findings, conclusions, and suggestions for future research.
Mendefinisikan Pengelolaan Keuangan Dalam Keluarga Sakinah Hadady, Hartaty; Bailusy, Muhsin N.; Pratama, Rheza; Fahri, Johan
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.312

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Secularism has been entering every aspect of life, including a micro-level of financial management of a family. This study sheds light on how religious views can be used to minimize the influence of secularism. This study was mainly aimed at demonstrating how sacred goals in Muslim families, through Sakeenah values, can be used as an antidote to secularism practices in managing family finance. Thirteen contextual characteristics of financial management in eight Muslim families were identified using the Grounded Theory method. These characteristics were used to verify main concepts—basic financial management, family structure, Sakeenah elements, and a form of secularism—usury. Using the Grounded Theory method was also the other aim of this study that demonstrated its use to deepen the interrelation between those four main concepts and those characteristics contextually. Several limitations surfaced after the analyses, and this allowed recommendations for future studies.
The Effect of Green Finance and Leverage on Company Value with Profitability as a Mediating Variable Hidayat, Ilham; Bailusy, Muhsin N; Rusandry, Rusandry
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1364

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This study aims to determine and analyse the effect of green finance and leverage on company value with profitability as a mediating variable. The object of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This study uses a purposive sample of 14 companies. The data used are secondary, obtained from annual reports, sustainability reports, and company financial reports for four consecutive years. The data analysis method used in this study is Structural Equation Modelling–Partial Least Squares (SEM-PLS), with data processing techniques using SmartPLS 4.0 software. The results of the survey indicate that green finance has a significant effect on company value; leverage has a significant effect on company value; green finance does not have a substantial effect on profitability; leverage has a significant effect on profitability; and profitability affects company value. In addition, profitability does not mediate the effect of green finance on company value, nor does it mediate the effect of leverage on company value.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Perilaku Keuangan Pada Mahasiswa Konsentrasi Manajemen Keuangan Baalubi, Harnia La Ode; Bailusy, Muhsin N; Darma, Putri Ekawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6486

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Perkembangan teknologi digital dan meningkatnya akses terhadap layanan keuangan mendorong pentingnya literasi keuangan dan pemanfaatan financial technology (fintech) dalam membentuk perilaku keuangan individu, khususnya mahasiswa. Mahasiswa berada pada fase awal kemandirian finansial sehingga diharapkan mampu mengelola keuangan secara rasional dan bertanggung jawab. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan financial technology terhadap perilaku keuangan mahasiswa konsentrasi keuangan Program Studi Manajemen Universitas Khairun Angkatan 2022. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Populasi penelitian adalah seluruh mahasiswa konsentrasi keuangan Angkatan 2022, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dikumpulkan melalui kuesioner yang disebarkan secara daring dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 31. Hasil penelitian menunjukkan bahwa literasi keuangan tidak berpengaruh signifikan terhadap perilaku keuangan mahasiswa, yang mengindikasikan bahwa pemahaman keuangan yang dimiliki masih bersifat teoretis dan belum sepenuhnya diterapkan dalam praktik pengelolaan keuangan sehari-hari. Selain itu, financial technology juga tidak berpengaruh signifikan terhadap perilaku keuangan, karena pemanfaatannya cenderung terbatas sebagai alat transaksi, bukan sebagai sarana pengendalian keuangan. Hasil uji simultan menunjukkan bahwa literasi keuangan dan financial technology secara bersama-sama tidak berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Temuan ini menunjukkan bahwa perilaku keuangan mahasiswa dipengaruhi oleh faktor lain di luar variabel yang diteliti. Penelitian ini diharapkan dapat menjadi bahan evaluasi dan rujukan bagi penelitian selanjutnya.
Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan Mahasiswa Universitas Khairun Widiawati, Widiawati; Bailusy, Muhsin N; Amiro, Suratno
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6823

Abstract

Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan Mahasiswa Universitas Khairun. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap pengelolaan keuangan mahasiswa serta menguji perbedaan tingkat literasi dan pengelolaan keuangan antara mahasiswa Fakultas Ekonomi dan Bisnis (FEB) dan Fakultas Hukum Universitas Khairun. Urgensi penelitian ini didasarkan pada meningkatnya kompleksitas pengelolaan keuangan pribadi di kalangan mahasiswa, sehingga literasi keuangan menjadi kompetensi penting dalam mendukung pengambilan keputusan keuangan yang rasional, terencana, dan bertanggung jawab. Penelitian menggunakan pendekatan kuantitatif dengan teknik proportional stratified random sampling terhadap 188 mahasiswa aktif angkatan 2022, yang terdiri atas 91 mahasiswa FEB dan 97 mahasiswa Fakultas Hukum. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linier sederhana untuk menguji pengaruh literasi keuangan terhadap pengelolaan keuangan, serta Independent Samples t-test untuk menguji perbedaan antar fakultas. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan pada kedua kelompok responden. Namun, pengaruh tersebut lebih kuat pada mahasiswa FEB (Sig. 0,000) dibandingkan mahasiswa Fakultas Hukum (Sig. 0,004). Selain itu, terdapat perbedaan rerata yang signifikan, di mana mahasiswa FEB memiliki tingkat literasi dan kemampuan pengelolaan keuangan yang lebih tinggi. Temuan ini mendukung Teori Human Capital yang menegaskan bahwa latar belakang pendidikan berkontribusi dalam pembentukan perilaku keuangan, sehingga diperlukan penguatan program edukasi keuangan yang lebih inklusif dan terintegrasi bagi mahasiswa non-ekonomi guna meningkatkan kualitas pengelolaan keuangan pribadi.