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PENGARUH PERPUTARAN KAS, PIUTANG, DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSTRUKSI YANG LISTING DI BURSA EFEK INDONESIA Syukriadi, Andi Zulfikar; Chalid, Lukman
Jurnal BISNIS & KEWIRAUSAHAAN Vol 6 No 4 (2017): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

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This study aims to analyze (1) the effect of cash turnover on profitability, (2) the effect of receivable turnover on profitability, and (3) the effect of inventory turnover on profitability in pharmaceutical companies listed in Indonesia Stock Exchange.The results showed that together the three independent variables, which consist of cash turnover, receivable turnover, and inventory turnover have a positive and significant effect on the profitability of the company, which is shown through the value of Fhitung = 4.057 and Probability (sig) = 0.014 <0.050. Similarly, the contribution or contribution of the three independent variables is very large on the profitability of the company. This is indicated by the magnitude of the coefficient of determination (R2) = 0.253 or 25.30%. While equal to 0.747 or 74.70% influenced by other variables that are not used as variables in this study. The result of regression coefficient also shows that the cash turnover and inventory turn over each have a positive and significant effect on profitability, while receivable turnover has a negative and insignificant effect on the profitability of Construction companies listed in Indonesia Stock Exchange

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Nur Ariyandani; Lukman Chalid; Nur Alam Umar
Tata Kelola Vol. 7 No. 1 (2020): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Penelitian ini bertujuan untuk menganalisis sejauh mana pengaruh kejelasan sasaran anggaran, pengendalian akuntansi, dan sistem pelaporan terhadap akuntabilitas kinerja Kecamatan Mariso Kota Makassar. Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 36 pegawai Kecamatan Mariso Kota Makassar. Analisis data pada penelitian ini menggunakan bantuan program SPSS versi 24. Teknik sampling yang dipakai adalah purposive sampling dan teknik pengujian data yang digunakan dalam penelitian ini meliputi Uji asumsi klasik dan analisis regresi linier berganda, untuk menguji dan membuktikan hipotesis penelitian. Hasil analisis menunjukkan bahwa secara simultan kejelasan sasaran anggaran, pengendalian akuntansi, dan pengendalian akuntansi berpengaruh terhadap akuntabilitas kinerja dan secara parsial yang berpengaruh dominan terhadap akuntabilitas kinerja adalah sistem pelaporan. This study aims to analyze the extent of the influence of clarity of budget targets, accounting controls, and reporting systems on the performance accountability of Mariso District of Makassar. Data collection was carried out through questionnaires and carried out on 36 employees of Mariso District Makassar City. Data analysis in this study used SPSS version 24. The sampling technique used was purposive sampling and data testing techniques used in this study include the classic assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The analysis shows that simultaneous clarity of budget targets, accounting controls, and accounting controls influences performance accountability and partially the dominant effect on performance accountability is the reporting system.

Pengaruh Faktor Fundamental Terhadap Harga Saham Industri Perbankan : Studi Pada Bursa Efek Indonesia Siti Hardiyanti; Lukman Chalid; Muh Syafi’i Basalamah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 2 (2022): Februari 2022
Publisher : CV ODIS

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This research aims to find out the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Earning Per Share (EPS) and Price to Book Value (PBV) on the stock prices of the banking industry listed on the Indonesia Stock Exchange. This research period was conducted for 5 (five) years, namely in 2015-2019. The type of data used in this study is quantitative data. The data source used is secondary data in the form of annual financial statements of banking companies from 2015-2019 obtained from the Indonesia Stock Exchange (www.idx.com) and the Stock Exchange Investment Gallery of the Faculty of Economics, Universitas Muslim Indonesia. The research population is all banking companies listed on the Indonesia Stock Exchange for the period 2015-2019, namely 43 banking companies. The samples obtained based on purposive sampling techniques were obtained by 23 companies. The data analysis model used to explain the effect of fundamental variables on stock prices is multiple linear regressions. Based on the results of the data analysis, the Variable Return on Equity (ROE) has a significant effect on the stock price with a significance value of 0.016. The Variable Debt to Equity Ratio (DER) has a significant effect on the stock price with a significance value of 0.001. The Variable Price Earnings Ratio (PER) had no significant effect on the stock price with a significance value of 0.534. Variable Earnings Per Share (EPS) has a significant effect on the stock price with a significance value of 0.004. Variable Price to Book Value (PBV) has a significant effect on the stock price with a significance value of 0.000.

Efek Profitabilitas, Financial Leverage dan Likuiditas terhadap Nilai Perusahaan dengan Financial Distress dan Earning Management sebagai Variabel Intervening Lukman Chalid; Ummu Kalsum; Muhammad Faisal AR Pelu
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1623

Abstrak Tujuan penelitian ini, yaitu untuk mengetahui efek profitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan dengan mediasi financial distress dan eraning management pada perusahaan sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia yang diharapkan memberikan masukan bagi industri perkebunan dalam merumuskan suatu pengungkapan lingkungan yang memadai. Penelitian ini menggunakan data sekunder berupa data pada laporan keuangan 25 perusahaan sub sektor perdagangan terdaftar di bursa Efek Indonesia periode 2018-2020. Teknik penentuan sampling dalam penelitian ini menggunaka metode purposive sampling dengan metode analisis dalam penelitian ini menggunakaan path analysis dan untuk mengetahui pengaruh variabel intervening dalam penelitian digunakan uji hipotesis berdasarkan path coefficient. Hasil penelitian menunjukkan profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan namun berpengaruh negatif dan signifikan terhadap financial distress dan earning management sementara itu financial leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan namun berpengaruh prositif terhadap financial distress dan earning management kemudian financial distress dan earning managemen sebagai variabel intervening dapat memediasi hubungan antara pofitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan. Kata Kunci: Kinerja Keuangan, Financial Distress, Earning Management, Nilai Perusahaan. Abstract The purpose of this study is to determine the effect of profitability, financial leverage and liquidity on firm value by mediating financial distress and eraning management in retail trading sub-sector companies listed on the Indonesia Stock Exchange which are expected to provide input for the plantation industry in formulating an adequate environmental disclosure. . This study uses secondary data in the form of data on the financial statements of 25 trading sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this study was purposive sampling with the analytical method in this study using path analysis and to determine the effect of intervening variables in this study, hypothesis testing was used based on path coefficients. The results showed that profitability and liquidity had a positive and significant effect on firm value but had a negative and significant effect on financial distress and earning management , while financial leverage ,had a negative and significant effect on firm value but had a positive and positive effect on financial distress and earning management then financial distress and earnings. management variable intervening can mediate the relationship between profitability, financial leverage and liquidity to firm value. Keywords: Financial Perfomances; Financal DIstress; Earning Management, Firm Value.

Performance Measurement Through Balanced Scorecard Approach Lukman Chalid; Darwis Lannai; Muhammad Syafi'i A. Basalamah
Jurnal Manajemen Bisnis Vol. 8 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

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The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.

Pengaruh Kompensasi Finansial dan Nonfinansial Terhadap Kinerja Guru Sekolah Menengah Kejujuran di Kabupaten Maros Hasan Sulaiman; Sukmawati Sukmawati; Lukman Chalid
YUME : Journal of Management Vol 2, No 2 (2019)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v2i2.914

Abstrak Tujuan penelitian ini adalah untuk mengetahui : (1) Pengaruh kompensasi finansial dan non finansial secara simultan terhadap kinerja guru SMK di Kabupaten Maros. (2) Pengaruh kompensasi non finansil secara parsial terhadap kinerja guru SMK di Kabupaten Maros. Penelitian ini menggunakan data primer melalui survei sebanyak 133 orang guru SMK di Kabupaten Maros sebagai sampel dari seluruh jumlah guru SMK di Kabupaten Maros 201. Survei dilakukan bulan Juli sampai dengan September 2014. Data dianalisis dengan menggunakan program Statistical Product and Service Solutions (SPSS) ver. 20. Hasil penelitian ini menunjukkan bahwa : (1) Kompensasi Finansial dan Kompensasi non Finansial berpengaruh tidak significant terhadap kinerja guru SMK di Kabupaten Maros. Besarnya kontribusi seluruh faktor X terhadap Y ditunjukkan oleh angka R Square (r2) dari faktor X yaitu 0.158 atau 15.80%. Artinya bahwa seluruh faktor (X1 dan X2) yang digunakan dalam persamaan regresi secara bersama-sama kurang mampu memberikan kontribusi terhadap variasi penilaian kinerja guru pada SMK di Kabupaten Maros. (2) Variabel paling berpengaruh terhadap kinerja guru SMK di Kabupaten Maros, secara parsial adalah Variabel Kompensasi non Finansial (X2) yaitu sebesar 0.383 (38.30%) terhadap kinerja guru SMK di Kabupaten Maros Kata Kunci: Kompensasi, Finansial, Non Finansial dan Kinerja Guru Abstract The purpose of this study wasto determine : (1) The effect of financial and non-financial compensation simultaneously on teacher performance SMK in Maros. (2) Effect of non finansil partial compensation for vocational teacher performance in Maros. This research using primary data through survey as many as 133 people vocational teachers in Maros as sample of the whole number of vocational teachers in Maros 201 people. The survey was conducted from July to September 2014. Data were analyzed using the program Statistical Product and Service Solutions (SPSS) ver. 20. The results indicate that : (1) Effect of Compensation Financial and non-financial compensation no significant effect on the performance of vocational teachers in Maros. The amount of the contribution of the whole factor X to Y is indicated by the number of R Square (r2) of factor X that is 0.158 or 15.80%.This means that all factors (X1 and X2) are used in the regression equation together less able to contribute to the variation in the performance appraisal of teachers in vocational schools in Maros. (2) the most influential variables on the performance of vocational teachers in Maros,Compensation is partially non-financial variables (X2) that is equal to 0.383 (38.30%) the performance of vocational teachers in Maros Keywords: Compensation, Financial, Non Financial and Performance of Teachers.

The Effects Capital Allocation on Financial Performance in Wamena Regency Government Nunung Karyati; Kaharuddin; Basse Faradiba; Lukman Chalid; Kartika
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.502

The objectives of this study are: 1) To determine the effect of Net Profit on the allocation of capital on the financial performance of Wamena Regency, 2) To determine the effect of the Remaining Budget Calculation (SILPA) on the capital allocation on the Financial Performance of Wamena Regency, 3) To determine the effect of more influence between the remaining more calculations of Angga and Labara on the allocation of capital on the financial performance of Wamena Regency. Research on the relationship of Capital Allocation and Its Impact on Financial Performance in the Wamena Regency Government, so in this study using library research (library review) to see what should be done in managing capital allocation and its impact on performance. This research was conducted at the Regional Financial and Asset Management Agency of the Wamena Regency Government, the research period was two months. This time is used to obtain data and information from the object of research as well as other data relevant to this research, until the time to process the data to the preparation of research results.The results showed that the Net Profit and SILPA variables simultaneously had a positive and significant effect on the Analysis Affecting Capital Allocation and Its Impact on Financial Performance but not significantly on the level of Analysis Affecting Capital Allocation and Its Impact on Financial Performance in the Wamena Regency Government.

Pengaruh Pendidikan, Fasilitas Kerja dan Kepemimpinan Terhadap Kinerja Guru pada SMA Negeri 12 Makassar Zulfikar Pratama Basir; Lukman Chalid; Nurhayati Aziz
Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 4 (2021): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Pendidikan, Fasilitas kerja dan Kepemimpinan terhadap kinerja Guru pada SMA Negeri 12 Makassar. Data yang digunakan adalah data primer dan data sekunder. Populasi dalam penelitian ini adalah semua guru tetap SMAN 12 Makassar. Populasi ini bersifat heterogen yang dapat dilihat dari beragamnya usia dan jenis kelamin sebanyak 42 orang. Dengan melihat jumlah populasi yang tidak terlalu besar, maka penelitian ini menggunakan metode sensus yaitu seluruh populasi dijadikan responden. Pengumpulan data dilakukan melalui kuesioner, dan dokumentasi. Metode analisis data menggunakan analisis statistik deskriptif, dan regresi linier berganda dengan menggunakan Program SPSS versi 22. Hasil penelitian menunjukkan bahwa variabel pendidikan, fasilitas kerja, berpengaruh positif dan signifikan terhadap kinerja guru pada SMAN 12 Makassar. Kemudian pada variabel kepemimpinan berpengaruh negatif dan tidak signifikan terhadap kinerja guru pada SMAN 12 Makassar

PENGARUH PERPUTARAN KAS, PIUTANG, DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSTRUKSI YANG LISTING DI BURSA EFEK INDONESIA Andi Zulfikar Syukriadi; Lukman Chalid
Jurnal Bisnis dan Kewirausahaan Vol. 6 No. 4 (2017): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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This study aims to analyze (1) the effect of cash turnover on profitability, (2) the effect of receivable turnover on profitability, and (3) the effect of inventory turnover on profitability in pharmaceutical companies listed in Indonesia Stock Exchange.The results showed that together the three independent variables, which consist of cash turnover, receivable turnover, and inventory turnover have a positive and significant effect on the profitability of the company, which is shown through the value of Fhitung = 4.057 and Probability (sig) = 0.014 <0.050. Similarly, the contribution or contribution of the three independent variables is very large on the profitability of the company. This is indicated by the magnitude of the coefficient of determination (R2) = 0.253 or 25.30%. While equal to 0.747 or 74.70% influenced by other variables that are not used as variables in this study. The result of regression coefficient also shows that the cash turnover and inventory turn over each have a positive and significant effect on profitability, while receivable turnover has a negative and insignificant effect on the profitability of Construction companies listed in Indonesia Stock Exchange

EVALUASI PELAKSANAAN KEGIATAN PERTUKARAN PELAJAR PROGRAM MERDEKA BELAJAR-KAMPUS MERDEKA (MBKM) PADA MAHASISWA KESEHATAN INBOUND DI UNIVERSITAS MUSLIM INDONESIA Muchlis, Nurmiati; Abna, Nurjannah; Yusuf, Rezky Aulia; Syamsu, Awaluddin; Chalid, Lukman
An Idea Health Journal Vol 2 No 01 (2022): FEBRUARY
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ihj.v3i01.67

Innovation to improve the education sector in Indonesia is continues. One of them is the implementation of the Independent Learning-Independent Campus (MBKM) in 2020 in all universities, both public and private. The Indonesian Muslim University (UMI) as one of the largest private universities in eastern Indonesia also participates in implementing this program, one of which is the student exchange program. In this student exchange program, there are as many as 30 students who take part in conducting online lectures at UMI. To improve the quality of program implementation at UMI, of course, evaluation is very necessary. Therefore, this study reports describing the quality of the program from the experiences of students(i) who participated in the student exchange program, Merdeka Learn Campus Merdeka (MBKM) at UMI. The population in this study were inbound students (i) who took part in the student exchange program at the Indonesian Muslim University who came from the health faculties, totaling 7 people. Questionnaires from the Ministry of Research and Technology (SPADA) were used in this study, with a total of 21 questions. Conclusion; 1). Health students feel that this student exchange program benefits their competencies and skills; 2). This student exchange program is important for their preparation after graduating from S1; 3). Students are worried about spending more. Suggestion; 1). Wider socialization is needed for students regarding this program; 2). Dissemination that reaches a wide reach is carried out on the online channel of the Ministry of Education and Culture as well as online/offline socialization by universities.

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