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All Journal Jurnal Manajemen Dan Kewirausahaan Journal of Business Management and Economic Development Welfare: Jurnal Pengabdian Masyarakat
Saleh, Salma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Industri Consumer Goods Di Bursa Efek Indonesia periode 2012-2016) Sulasri, Salni; Sarita, Buyung; Saleh, Salma; Hamid, Wahyuniati
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

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Abstract

Penelitian ini bertujuan untuk menguji mekanisme Corporate Governance terhadap nilai perusahaan. Penelitian ini diuji dengan empat variabel independen yaitu Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dewan Direksi, Price to Book Value.ObJek pada penelitian ini adalah pada perusahaan sektor Consumer Goods di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling penulis memilih Sembilan perusahaan sebagai sampel. Penelitian ini menggunakan analisis regresi data panel diperoleh dari laporan keuangan periode penelitian selama lima tahun. Penelitian ini menggunakan data sekunder dengan bantuan aplikasi EVIEWS 8Hasil penelitian menemukan bahwa, kepemilikan manajerial dan komisaris independen memiliki pengaruh positif signifikan  terhadap PBV, sedangkan untuk variabel kepemilikan institusional dan dewan direksi menunjukkan pengaruh positif tidak signifikan terhadap PBV.Kata Kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dewan Direksi,  Price to Book Value.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2012-2016 Saleh, Salma; Firayanti, Andi; La Hatani, La Hatani; Sujono, Sujono
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

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Abstrak. Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan terhadap corporate social responsibility. Variabel yang digunakan dalam penelitian ini adalah ukuran perusahaan, profitabilitas (ROA), leverage (DER), ukuran dewan komisaris, dan penjualan perusahaan (Sales Growth). Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2016. Populasi dalam penelitian ini adalah Seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016 yang berjumlah 154 perusahaan. Pemilihan sampel dilakukan berdasarkan metode purposive sampling. Sampel yang didapat sebanyak 42 perusahaan manufaktur yang layak dijadikan sampel dalam penelitian ini. Metode analisisnya menggunakan analisis regresi berganda.Hasil penelitian penelitian ini menemukan bahwa ukuran perusahaan, leverage, dan ukuran dewan komisaris berpengaruh positif dan signifikan terhadap corporate social responsibility. Sedangkan Profitabilitas dan pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap corporate social responsibility. Penelitian ini diharapkan untuk menjadi manajemen perusahaan memiliki pandangan yang sama tentang pentingnya tanggung jawab sosial, sehingga akan berdampak pada Implementasi Corporate social responsibility bukan sekedar kegiatan sosial belaka.Kata kunci: Ukuran Perusahaan, Profitabilitas, Leverage, Ukuran Dewan Komisaris, Pertumbuhan Penjualan, Dan Corporate Social Responsibility
ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO MAQASHID SYARIAH (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2014-2018) Masra, Masra; Saleh, Salma; Hamid, Wahyuniati
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

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Abstract

Abstrak. Penelitian ini bertujuan untuk menilai kinerja Bank umum Syariah di indonesia selama periode 2014-2018 menggunakan pendekatan rasio maqashid sharia . Penelitian ini menggunakan tiga indikator kinerja yaitu pendidikan individu, penciptaan keadilan, dan pencapaian kesejahteraan. Rasio kinerja maqashid sharia yang digunakan adalah hibah pendidikan, Penelitian, pelatihan, publisitas, fungsi distribusi, profitabilitas, pendapatan personal,dan investasi sektor riil. Adapun metode yang digunakan untuk menganalisis data adalah trend dan. common size Hasil penelitian ini menunjukkan bahwa (1) Bank Syariah Mandiri lebih baik dalam mewujudkan rasio hibah pendidikan, (2) Bank Muamalat Indonesia lebih baik dalam mewujudkan rasio Penelitian, (3 Bank BNI Syariah lebih baik dalam mewujudkan rasio pelatihan, (4) Bank BNI Syariah lebih baik dalam mewujudkan rasio publisitas, (5) Bank Panin Dubai Nasional Syariah lebih baik dalam mewujudkan rasio fungsi distribusi, (6) Bank Panin Dubai Nasional Syariah lebih baik dalam mewujudkan rasio profitabilitas, (7) Bank Muamalat Indonesia lebih baik dalam mewujudkan rasio pendapatan personal, (8) Bank Syariah Mandiri lebih baik dalam mewujudkan rasio investasi sektor riil. (9) Bank Muamalat Indonesia (BMI), dan Bank Syariah Mandiri (BSM) memiliki kinerja keuangan terbaik berdasarkan rasio maqashid syariah dibanding bank umum syariah lain. Kata Kunci : Bank umum Syariah,Pengukuran Kinerja, Maqashid Sharia.
PENGARUH ENVIRONMENT PERFORMANCE, MEKANISME CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2017) Basir, Kardita; Saleh, Salma; Madi, Riski Amalia; Sujono, Sujono
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

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Abstract

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Environment Performance, Mekanisme Corporate Governance, Leverage dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure. Variabel independen yang digunakan dalam penelitian adalah Environment Performance diukur menggunakan peringkat PROPER. Mekanisme Corporate Governance yang diukur menggunakan proksi Kepemilikan Institusional, Dewan Komisaris, Independen Dewan Komisaris, dan Komite Audit. Leverage diukur menggunakan Debth to Equity Ratio (DER), dan Ukuran Perusahaan. Variabel dependen penelitian ini adalah Corporate Social Responsibility Disclosure yang diukur menggunnakan Corporate Social Responsibility Disclosure Index (CSDRI).Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan total 151 perusahaan. Dengan menggunakan metode purposive sampling, diambil sampel 27 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Teknik analisis yang digunakan adalah regresi berganda dengan bantuan program Eviews 9.Hasil penelitian ini menemukan bahwa: Kinerja Lingkungan  dan Leverage berpengaruh Negatif signifikan terhadap CSRD. Untuk Mekanisme Corporate Governance, hanya Kepemilikan Institusional yang berpengaruh negatif tidak signifikan terhadap CSRD, sisanya Dewan Komisaris, Independen Dewan Komisaris, dan Komite Audit berpengaruh positif tidak signifikan terhadap CSRD. Sedangkan Ukuran Perusahaan berpengaruh positif signifikan terhadap CSRD.Kata Kunci: Pengungkapan Tanggung Jawab Sosial Perusahaan, Kinerja Lingkungan, Kepemilikan Institusional, Dewan Komisaris, Independen Dewan Komisaris, Komite Audit, Leverage, dan Ukuran Perusahaan.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2014-2019) Natalia, Ade Rahayu; Sujono, Sujono; Saleh, Salma
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Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

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Abstract

This study aims to examine the effect of Non-CEO Duality, Board Size, Non Performing Loan (NPL), Loan To Deposit Ratio (LDR), Return On Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). ) to financial distress in banking companies listed on the Indonesia Stock Exchange in 2014-2019. The independent variable in this study is Corporate governance which consists of this Non-CEO Duality, Board Size. Meanwhile, the company's characteristics consist of NPL, LDR, ROA, NIM, and CAR. The financial distress as the dependent variable. The population of this study is the Banking Companies Listed on the Indonesia Stock Exchange 2014-2019. With a total sample of 26 banks or 156 observations determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis and processed using SPSS 25. The results show that Non-CEO Duality has a negative and significant effect on financial distress, Board Size has a significant positive effect on financial distress, NPL has a significant negative effect on financial distress, LDR has a significant positive effect on financial distress. negative and not significant to financial distress, ROA has a positive and not significant effect on financial distress, NIM has a positive and significant effect on financial distress, CAR has a positive and significant effect on financial distress.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Nisa, Aminun; Syaifuddin, Dedy Takdir; Budi, Nuryamin; Saleh, Salma; Amstrong, Valentinus
Jurnal Manajemen dan Kewirausahaan Vol 13, No 2 (2021): Edisi Juli
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.778 KB) | DOI: 10.55598/jmk.v13i2.23326

Abstract

This study aims to examine the effect of investment decisions, funding decisions, profitability and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The independent variables used are investment decisions proxied by price earning ratio (PER), funding decisions proxied by debt to equity ratio (DER) and debt to assets ratio (DAR), profitability as proxied by return on assets (ROA), return on equity (ROE) and net profit margin (NPM) and dividend policy as proxied by dividend payout ratio (DPR), and dividend yield. The dependent variable used is the firm value which is proxied by the price book value (PBV). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. By using purposive sampling method, 26 companies were taken as samples. The analytical technique used is Structural Equation Modeling (SEM) with the help of the SmartPLS3 program. The results showed that investment decisions (PER), funding decisions (DER, DAR), and profitability (ROA, ROE and NPM) had a positive and significant effect on firm value (PBV). This means that increasing investment decisions (PER), funding decisions (DER, DAR), and profitability (ROA, ROE and NPM) can increase firm value (PBV). On the other hand, dividend policy has a negative but not significant effect. This means that increasing or decreasing dividend policy does not affect firm value.
Analysis of Contribution and Effectiveness of Local Taxes and Levies on Southeast Sulawesi Revenue Nurhayati, Nurhayati; Sarita, Buyung; Saleh, Salma
Journal of Business Management and Economic Development Том 2 № 02 (2024): May 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.839

Abstract

The research aims to assess the contribution of local taxes and levies to Southeast Sulawesi Province's original income and evaluate their effectiveness. Utilizing quantitative descriptive research, findings indicate a consistent high contribution of local taxes from 2018 to 2022, ranging between 98.99% to 99.25%. This demonstrates their significant role in surpassing the 90% mark, thus positively impacting the province's Original Income. Conversely, levies exhibit unsatisfactory performance during this period, with contributions declining notably, hitting a low of 0.01% in 2022. In terms of effectiveness, local taxes consistently surpassed the 100% mark from 2018 to 2021, showcasing successful revenue targets attainment. Although a slight dip occurred in 2022 to 95.81%, local taxes remained effective. Conversely, levies demonstrated exceptional effectiveness in 2018 and 2019, exceeding 120%, indicating proficient management and surpassing revenue targets. The reciprocal relationship between the government and the people, as per stakeholder theory, underscores how effective tax management influences the province's welfare. The positive correlation between local taxes, levies, and regional income stems from improved tax collection principles enforced by stakeholders. In conclusion, while local taxes significantly contribute to regional income, effective levy management is crucial. This study underscores the importance of leveraging tax resources for societal welfare, highlighting the need for continuous evaluation and improvement in tax management strategies.
PENGARUH KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS SOSIAL KOTA KENDARI Krisna, Krisna; Sarita, Buyung; Saleh, Salma; Hasan, Rachmat Riyaldi; Sumarniwati, Putu
Jurnal Manajemen dan Kewirausahaan Vol 15, No 2 (2023):
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v15i2.43062

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This study aims to find out (1) The influence of competence and work motivation on employee performance at the Kendari City Social Service. (2) To find out the effect of competence on employee performance at the Kendari City Social Service, (3) To find out the influence of work motivation on employee performance at the Kendari City Social Service. The object in this research is Kendari City Social Service Employees. The population in this study is Kendari City Social Service Employees, totaling 45 employees, the sampling method is saturated sample technique. The data collection method in this study uses a questionnaire (questionnaire). The measurement scale used in this study is the Likert scale. Research data were analyzed using Multiple Linear Regression through SPSS 22 Software. The results of the study show that (1) competence (X1) and work motivation (X2) have a significant effect on employee performance. This shows that by increasing the two variables, namely competence and work motivation, employee performance will increase. (2) Competence has a significant positive effect on employee performance. this shows that with increasing competence, employee performance will increase. (3) Work motivation has a significant positive effect on employee performance. This indicates that with increased work motivation, employee performance will increase.
Penguatan Jiwa Kewirausahaan Ibu Majelis Taklim melalui Kolaborasi Usaha di Kecamatan Lalembu Kabupaten Konawe Selatan Palilati, Alida; Azis Muthalib, Dzulfikri; Rommy Suleman, Nursaban; Saleh, Salma; Mubaraq, Ahmad; Purwati Ningtyas, Ajeng
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2025): Welfare : December 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i4.2872

Abstract

The Program for Strengthening the Entrepreneurial Spirit of Majelis Taklim Women through Business Collaboration in Lalembu District, South Konawe Regency, was implemented to enhance women’s awareness and economic skills through faith-based community empowerment. This activity employed a participatory approach through socialization, interactive workshops, and mentoring in forming business groups. The results showed an increase in participants’ understanding of entrepreneurship concepts, household business management, and the importance of group collaboration. Approximately 30% of participants began drafting simple business plans, such as producing cookies and handicrafts, and two majelis taklim-based business groups were formed with a commitment to developing local products. The success of this program was supported by active community participation, the role of majelis taklim leaders, and the availability of adequate facilities, while the main obstacles were limited access to digital technology and lack of organizational experience. This program not only improved participants’ knowledge and skills but also encouraged women’s economic independence and strengthened a culture of collaboration at the community level.
Co-Authors Alida Palilati Amstrong, Valentinus Basir, Kardita Buyung Sarita Dedy Takdir Syaifuddin Firayanti, Andi Hasan, Rachmat Riyaldi Krisna, Krisna La Hatani Madi, Riski Amalia Masra, Masra Mubaraq, Ahmad Muthalib, Dzulfikri Azis Natalia, Ade Rahayu Nisa, Aminun Nurhayati Nurhayati Nuryamin Budi Purwati Ningtyas, Ajeng Rommy Suleman, Nursaban Sujono Sujono, Sujono Sulasri, Salni Sumarniwati, Putu Wahyuniati Hamid