Articles
<![CDATA[THE IMPACT OF MERGER AND ACQUISITION ON FINANCIAL PERFORMANCE IN INDONESIA ]]>
<![CDATA[Zuhri, Saefudin]]>;
<![CDATA[Fahlevi, Mochammad]]>;
<![CDATA[Abdi, Muhammad Nur]]>;
<![CDATA[Irma, Dasih]]>;
<![CDATA[Maemunah, Sari]]>
<![CDATA[ Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition ]]>
Publisher : <![CDATA[STIE Kusuma Negara ]]>
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<![CDATA[Merger and Acquisition are two forms of the business combination, where companies that take assets and liabilities or controls are called acquiring companies or bidders, while companies that are taken over are called target companies. The results of the statistical analysis of the Wilcoxon signed-rank test found that there was no significant difference in Return on Equity and Debt to Equity Ratio financial ratios before and after Merger and Acquisition. We can even see that the median and average of pre- Merger and Acquisition Return on Equity is greater than the post- Merger and Acquisition Return on Equity, the same thing is also obtained from the results of this test that we can even see the median and average before the occurrence of Merger and Acquisition had a smaller ratio and was considered better.]]>
<![CDATA[Analysis of Transfer Pricing and Product Selling Prices ]]>
<![CDATA[burhanuddin, chairul iksan]]>;
<![CDATA[Amran, Amran]]>;
<![CDATA[Abdi, Muhammad Nur]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i2.1063
<![CDATA[The purpose of this study is to understand the transfer and product price rates at PT Suri Tani Pemuka.The information presented in this study comes from processes of observation and data collection followed by analysis.This type of research is quantitative, but another type of research is later described that includes information on transfer and product price costs. This study was conducted at PT. Suri Tani Pemuka from 2020 to 2021. Data collection methods include observational techniques, in-depth interview processes, and documentation of findings to allow for visual evaluation of the results. The results of this study indicate that there are differences in how businesses set their prices using mark-up pricing and variable costing, and that there are differences between prices when businesses do not include non-production costs when setting prices for their products]]>
<![CDATA[IMPLEMENTASI KELAYAKAN ANGGARAN BUMDES DIKECAMATAN TAROWANG KABUPATEN JENEPONTO ]]>
<![CDATA[., Nasrullah]]>;
<![CDATA[Abdi, Muhammad Nur]]>;
<![CDATA[., Sartina]]>
<![CDATA[ Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 5 No. 2 (2021): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Luwuk Banggai ]]>
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DOI: 10.32529/jim.v5i2.1155
<![CDATA[The Village Fund allocation is very important in order to finance the development of disadvantaged areas in a development area system. The implementation of the Village Fund Allocation is aimed at physical and non-physical programs related to Village development indicators, which include education level, community income level, and health level. One of the rational reasons why there is a need for Village Fund Allocation (ADD) is because the village is positioned as the basis for decentralization. The ADD policy is very relevant to the perspective that places the village as the basis for participation, because the village is directly facing the community and community control is stronger.This study aims to determine the implementation of the Bumdes budget feasibility in accordance with the type of business program, and to determine the implementation of the Bumdes program in managing the budget allocated in the Tarowang sub-district, Jeneponto Regency.This research was obtained from several observations and interviews with related parties, this type of research is descriptive qualitative by selecting several informants. The data source used is the primary data source that is information sourced from direct observation of the research location by observation and interview. While secondary data sources are data sources obtained from documentation or literature studies to supplement primary data. Field research data collection through observation, interviews, and documentation. The results of this study indicate that the implementation of the Bumdes budget suitability in accordance with the type of business program in the Tarowang sub-district of Jeneponto district is considered feasible, but the implementation of the Bumdes program in managing the budget allocated in the Tarowang sub-district is less than optimal because of the lack of capabilities and human resource skills]]>
<![CDATA[IMPLEMENTASI ANGGARAN DALAM PENGEMBANGAN BISNIS USAHA KECIL (STUDI KASUS PADA MAKANAN TRADISIONAL GOGOS) ]]>
<![CDATA[Abdi, Muhammad Nur]]>;
<![CDATA[Syamsuddin, Syamsuddin]]>;
<![CDATA[Burhanuddin, Chairul Iksan]]>;
<![CDATA[Amrana, Amrana]]>
<![CDATA[ Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 7 No. 2 (2023): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Luwuk Banggai ]]>
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DOI: 10.32529/jim.v7i2.3119
<![CDATA[Anggaran merupakan rencana keuangan yang disusun untuk periode tertentu, biasanya satu tahun. Anggaran memiliki peran penting dalam kegiatan usaha, termasuk dalam konteks pengembangan usaha. Penyusunan dan pelaksanaan anggaran yang baik dapat membantu usaha untuk mencapai tujuannya, baik tujuan jangka pendek maupun jangka panjang. Penelitian ini bertujuan untuk menganalisis proses penyusunan dan pelaksanaan anggaran dalam konteks pengembangan usaha. Penelitian ini dilakukan dengan menggunakan studi kasus pada usaha Gogos Pao-pao “Khas Makassarâ€. Jenis penelitian adalah metode deskriptif kualitatif. Teknik pengumpulan data dengan pengamatan, studi dokumentasi dan wawancara. Analisis data dilakukan melalui tahapan reduksi, display dan verifikasi data.Hasil penelitian menunjukkan bahwa Gogos Pao-pao “Khas Makassar†telah memiliki proses penyusunan dan pelaksanaan anggaran yang cukup baik. Proses penyusunan anggaran dilakukan secara partisipatif dengan melibatkan istri dan kedua karyawannya. Anggaran disusun berdasarkan target penjualan dan biaya yang diperkirakan. Pelaksanaan anggaran dilakukan secara ketat dengan melakukan monitoring dan evaluasi secara berkala. Namun, terdapat beberapa hal yang dapat diperbaiki dalam proses penyusunan dan pelaksanaan anggaran di Gogos Pao-pao “Khas Makassarâ€. Salah satunya adalah perlunya peningkatan akurasi dalam memperkirakan biaya. Selain itu, perlunya dilakukan analisis terhadap potensi risiko yang dapat mempengaruhi pencapaian target anggaran.]]>
<![CDATA[Application of Sharing Risk in Musharakah Contracts ]]>
<![CDATA[Abdi, Muhammad Nur]]>;
<![CDATA[Hamzah, Nasir]]>
<![CDATA[ SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v13i1.2588
<![CDATA[This study provides new empirical evidence regarding the application of sharing risk in Islamic banking in Indonesia. The focus of this research is to analyze the application of sharing risk in musyarakah financing, formulating sharing risk in musyarakah financing. The research method used is descriptive research which is analyzed qualitatively. Data sources were obtained from employees of Bank Syariah Indonesia account maintenance unit, Risk unit and collection unit, as well as documentation. Data analysis was done by data reduction, data presentation and conclusion drawing. The results showed that: 1) the implementation of risk sharing in musharakah financing at Bank Syariah Indonesia has not been fully fulfilled; 2) The risk sharing formulation can be implemented by proposing several improvements including the existence of a communication room where every customer's business development will be reported per period with the concept of joint business, then if a risk occurs it should be included in the communication room so that it can be discussed with both parties to formulate the best steps; Our evidence suggests that regulators further strengthen the Islamic banking system through musharakah contract reform and focus on the risk sharing system, especially the contracting parties.]]>
<![CDATA[Determinants of Stock Prices on The Indonesian Stock Exchange (Study on Manufacturing Companies in The Automotive Industry Sector) ]]>
<![CDATA[Wahyuni, A. Khadija]]>;
<![CDATA[Badollahi, Ismail]]>;
<![CDATA[Abdi, Muhammad Nur]]>
<![CDATA[ SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v13i3.3343
<![CDATA[Determinants of share prices listed on the Indonesian Stock Exchange (study of manufacturing companies in the automotive industry sector). This study finds a deep meaning regarding the essence that in simple terms share prices can be a reference for investors in making investment decisions and also reflect market expectations for the company. The aim of this research is to determine the influence of Capital Structure, capital adequacy, level of financing and profitability on share prices in manufacturing companies in the automotive industry sector listed on the Indonesia Stock Exchange (BEI). The total sample in this study was 12 companies in the Automotive Industry Sector taken from official website of the Indonesian Stock Exchange. The type of research used in this research is quantitative research using an explanatory research approach. The data processed is data taken from financial reports listed on the Indonesia Stock Exchange (BEI) from 2018-2022. The research results of the hypothesis which has a significant influence on share prices concluded that Capital structure and Profitability have a positive influence on share prices. Meanwhile, the variables capital adequacy and level of financing, based on research that has been carried out, can be concluded that they do not have a positive effect on share prices.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN DAN PERILAKU KEUANGAN TERHADAP PENGELOLAAN KEUANGAN IBU RUMAH TANGGA DI INDONESIA ]]>
<![CDATA[Selviana, Wulan]]>;
<![CDATA[Suarni, Agusdiwana]]>;
<![CDATA[Abdi, Muhammad Nur]]>
<![CDATA[ IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Alma Ata ]]>
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DOI: 10.21927/ijma.2024.5(1).%p
<![CDATA[Penelitian ini merupakan jenis penelitian yang bersifat kuantitatif dengan tujuan untuk mengetahui pengaruh liserasi keuangan, sikap keuangan, dan perilaku keuangan terhadap pengelolaan keuangan ibu rumah tangga di Indonesia. Sampel dalam penelitian ini adalah ibu rumah tangga di Indonesia. Jenis data pada penelitian ini merupakan data kuantitatif yang diperoleh dari kuesioner yang di bagikan kepada 200 responden dan berhubungan dengan masalah yang diteliti. Pengumpulan data dilakukan dengan membagikan link google form yang berisi kuesioner penelitian. Instrumen yang digunakan pada penelitian ini menggunakan metode skala likert. Berdasarkan hasil penelitian kemudian data diolah menggunakan SPSS Statistics 25 diketahui bahwa literasi keuangan berpengaruh terhadap pengelolaan keuangan, sikap keuangan berpengaruh terhadap pengeloan keuangan, perilaku keuangan berpengaruh terhadap pengelolaan keuangan ibu rumah tangga di Indonesia.]]>
<![CDATA[Analisis Kinerja Keuangan Bank BTPN Selama Masa Pandemik Covid-19 Berdasarkan Rasio RGEC ]]>
<![CDATA[Abdi, Muhammad Nur]]>
<![CDATA[ Journal of Public and Business Accounting Vol. 2 No. 2 (2021): July - December ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama ]]>
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DOI: 10.31328/jopba.v2i2.271
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui kinerja keuangan pada Bank Tabungan Pensiunan Nasional Kantor Cabang Makassar selama Masa Pandemi Covid-19 Berdasarkan Rasio RGEC. Pemilihan topik dengan melihat pertumbuhan suatu perbankan dalam situasi pandemi Covid-19 ini dapat tercermin dari kinerja keuangan perbankan itu sendiri. jenis penelitian kuantitatif dengan pendekatan descriptive research, dengan menggunakan populasi seluruh laporan keuangan bank BTPN Tbk, peneliti menggunakan purposive sampling dengan syarat laporan keuangan sudah terposting di Bursa Efek Indonesia, dan masa pandemic covid 19 sehingga menggunakan laporan keuangan tahun 2020. Bobot atau nilai komposit dapat diperoleh dari hasil pembagian dari total nilai komposit aktual terhadap total nilai komposit ideal dan dikalikan 100%. Perhitungan tersebut menghasilkan bahwa nilai komposit dari tingkat kesehatan bank PT. Bank Tabungan Pensiunan Nasional pada tahun 2020 adalah sebesar 86%. Pertama, profil risiko pada PT. Bank BTPN untuk periode tahun 2020 menunjukkan “Sehat”. Kedua, GCG menunjukkan “Baik” Ketiga, rentabilitas menunjukkan kondisi “Sangat Sehat” Keempat, permodalan menunjukkan “Sangat Sehat” dan secara keseluruhan menunjukkan kondisi yang sangat sehat walaupun di ERA Pandemi Covid 19.]]>
<![CDATA[PERSEPSI KARYAWAN TENTANG CORPORATE SOCIAL RESPONSIBILITY (CSR) ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Abdi, Muhammad Nur]]>
<![CDATA[ Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 6 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Luwuk Banggai ]]>
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DOI: 10.32529/jim.v6i2.2204
<![CDATA[Corporate Social Responsibility (CSR) merupakan program tanggung jawab sosial perusahaan yang memberikan kepedulian sosial perusahaan dalam upaya pemberdayaan masyarakat. Sudah banyak studi terkait dampak CSR terhadap naiknya citra positif perusahaan di masyarakat maupun dampak positifnya bagi kemajuan sosial masyarakat dan lingkungan hidup. Namun jarang perhatian yang diberikan untuk melihat dampak CSR bagi lingkungan intern perusahaan, khususnya karyawan. Padahal CSR juga mengambil peran yang tidak kecil dalam pengelolaan sumber daya manusia di perusahaan melalui rasa memiliki yang tinggi yang diakibatkan oleh rasa bangga terhadap kontribusi perusahaan bagi kemajuan masyarakat. Tujuan penelitian ini untuk mengelaborasi persepsi karyawan terhadap program CSR perusahaan dan kaitannya dengan identifikasi mereka terhadap perusahaan. Jumlah partisipan adalah 19 orang karyawan dari perusahaan yang bekerja di Kalla Group. Kuesioner dan wawancara digunakan sebagai teknik pengumpulan data.Hasil penelitian menunjukkan bahwa adanya rasa bangga terhadap kontribusi positif perusahaan bagi masyarakat luas dan menjadi nilai positif karena menjadi bagian dari perusahaan yang dapat dibanggakan. Berdasarkan hasil penelitian tersebut program CSR menurut persepsi karyawan dianggap penting dan bermanfaat sehingga kedepan program-program semacam itu harus terkonsep dengan baik dan berkesinambungan sehingga akan meningkatkan citra positif perusahaan dimata masyarakat.]]>
<![CDATA[Monitoring Restaurant Taxes Through the Use of Tapping Box Tools ]]>
<![CDATA[Arizah, Ainun]]>;
<![CDATA[Abdi, Muhammad Nur]]>;
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Elfhita, Resky Vivi]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.76
<![CDATA[Purpose – This study aims to determine the implementation of restaurant tax monitoring through the use of tapping box tools at the Regional Revenue Agency of Mamuju Regency. Design/methodology/approach – This study uses a qualitative research method by focusing on the implementation of restaurant tax monitoring through the use of a tapping box tool. Findings – The results of the study show that, 1) the implementation of monitoring carried out by BAPENDA on restaurant taxes by installing tapping boxes in restaurants is then checked on the SIMPADA application which can be accessed via https://sulselbar.simpada.co.id/sulselbar-taxmonitoring/, 2) The limited number of human resources means that they have to work outside their normal working hours and is not followed by an increase in the amount of salary or wages received. Originality - This research lies in an in-depth study of the application of the Tapping Box Tool by linking it to technical and non-technical aspects. Keywords: Monitoring, Restaurant Tax, Tapping Box Paper type Research Result]]>
