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All Journal JURNAL ADMINISTRASI BISNIS Business UHO: Jurnal Administrasi Bisnis International Journal of Artificial Intelligence Research JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management JURNAL MANAJEMEN BISNIS Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmiah Teknik Industri Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Akuntansi Jurnal Manajemen Enrichment : Journal of Management Jurnal Ecogen Journal La Bisecoman Golden Ratio of Marketing and Applied Psychology of Business Jurnal Bina Bangsa Ekonomika Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Golden Ratio of Human Resource Management JWM (JURNAL WAWASAN MANAJEMEN) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Jurnal Administrasi Bisnis Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Advances in Human Resource Management Research Advances: Jurnal Ekonomi & Bisnis JER IECON: International Economics and Business Conference J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Edy Jumady
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI: HUBUNGAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ 45 Tangngisalu, Jannati; Jumady, Edy
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 1 (2020): JMBI UNSRAT Volume 7 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i1.28373

Abstract

Abstract.  This study aims to determine whether good corporate governance is able to strengthen/weaken the influence of information asymmetry on earnings management. Data collection uses secondary data obtained from financial statements using saturated sampling techniques. The population is all companies listed on the LQ 45 Indonesia Stock Exchange (IDX) of 45 companies, and all companies are used as samples. The results of this study have tested classic assumptions and data analysis methods using multiple linear regression techniques and moderating regression analysis (MRA).The results show that information asymmetry has no significant positive effect on earnings management, which means that earnings management is no longer determined by information asymmetry but is determined by other factors. While the variable of good corporate governance showed significant negative results. This means that good corporate governance can weaken or reduce the effect of information asymmetry on earnings management. So with the decline in information asymmetry in the company, earnings management actions also decline. Abstrak. Penelitian ini bertujuan untuk mengetahui apakah good corporate governance mampu memperkuat / memperlemah pengaruh asimetri informasi terhadap manajemen laba. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan dengan menggunakan teknik sampling jenu. Populasinya adalah semua perusahaan yang terdaftar di Bursa Efek LQ 45 Indonesia (IDX) yang berjumlah 45 perusahaan, dan semua perusahaan digunakan sebagai sampel. Hasil penelitian ini telah diuji asumsi klasik dan metode analisis data menggunakan teknik regresi linier berganda dan moderating regression analysis (MRA).Hasil penelitian menunjukkan bahwa asimetri informasi berpengaruh positif tidak signifikan terhadap manajemen laba, yang berarti bahwa manajemen laba tidak lagi ditentukan oleh asimetri  informasi tetapi ditentukan oleh faktor lain. Sedangkan variabel good corporate governance menunjukkan hasil negatif signifikan. Ini berarti bahwa good corporate governance mampu melemahkan atau menurunkan pengaruh asimetri informasi pada manajemen laba. Jadi dengan menurunnya asimetri informasi dalam perusahaan maka tindakan manajemen laba ikut menurun.Keywords: Information Asymmetry, Profit Management, Good Corporate Governance.
Peningkatan Profitabilitas Melalui Hubungan Perputaran Piutang dan Perputaran Aktiva Tetap PT. Gudang Garam Tbk Periode 2010-2019 Fajriah, Yana; Jumady, Edy
JURNAL ADMINISTRASI BISNIS (JAB) Vol 11, No 1 (2021)
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.11.1.2021.33537.22-28

Abstract

His study aims: (1) To test and analyze the effect of accounts receivable turnover on profitability at PT. Gudang Garam, Tbk. (2) To test and analyze the effect of fixed asset turnover on profitability at PT. Gudang Garam, Tbk. (3) To test and analyze the effect of accounts receivable turnover and fixed assets turnover on profitability at PT. Gudang Garam, Tbk. The population in this study is the entire financial report data of PT. Gudang Garam Tbk and its components registered in the Stiem Bongaya Investment Gallery, for eight years from 2010 to 2019. The sample of this research is monthly financial reports from 2010 - 2019. The analysis tool used is Multiple Linear Regression. He researches results obtained (1) Accounts receivable turnover has a positive and significant effect on profitability (return on assets). (2) Fixed Asset Turnover has a negative and significant effect on profitability (return on assets). (3) Accounts Receivable Turnover and Fixed Asset Turnover have a positive and significant effect on profitability (return on assets).
Creating Culture Organizational Citizenship Behavior and Performance Through Human Research Optimization Edy Jumady, Syamsul Alam, Yana Fajriah, Muhammad I. N. Hamiddin,
Jurnal Manajemen Vol 25, No 3 (2021): October 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i3.762

Abstract

We conducted this study to examine and explore the effect of developing human resources, competence, and motivation on Organizational Citizenship Behavior (OCB) and the Performance of State Civil Apparatus. This study uses a quantitative approach involving 320 respondents. Our research data was collected by distributing questionnaires directly to respondents. The results of this study indicate that the development of human resources has a positive and significant effect on Organizational Citizenship Behavior. Competence has a positive and significant effect on Organizational Citizenship Behavior. Positive and significant motivation on Organizational Citizenship Behavior. HR development has a positive and significant impact on the performance of ASN. Competence has a positive and insignificant effect on ASN performance. Positive motivation and not significant to the performance of ASN. Positive and significant motivation on the performance of ASN.
Banking Financial Performance: Mitigation Forms, Efficiency, Capabilities and Debt Edy Jumady, Bungatang,
Jurnal Akuntansi Vol 25, No 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.813

Abstract

This study aims to examine how the Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (OEOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) affect the profitability of Return on Assets (ROA). The object of this research is that conventional commercial banks are chosen because they have a relatively rapid growth compared to Islamic commercial banks. This type of research includes causal research using quantitative methods. The population of this study is banking companies registered in the Indonesia Banking Directory and the 2018-2020 Bank Indonesia monthly publication reports. Sampling used the saturated sample method, with 36 data samples from the 2018-2020 Bank Indonesia Monthly Published Reports. Then the data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The data test results found that the Capital Adequacy Ratio (CAR) had no significant effect on profitability. Meanwhile, Operating Expenses Operating Income (OEOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) have a positive and significant effect on profitability.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jumady, Edy; Tangngisalu, Jannati; Hijriah, Nurul
Business UHO: Jurnal Administrasi Bisnis Vol 6, No 2 (2021): Business UHO: Jurnal Administrasi Bisnis
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/bujab.v6i2.21904

Abstract

Penulisan ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutangterhadap profitabilitas. Data sekunder digunakan dalam penulisan ini berupa laporankeuanganperusahaansektorkonstruksibangunanyangterdaftardiBursaEfekIndonesia.Variabel independen dalam penulisan ini adalah perputaran kas dan perputaran piutang,sedangkanvariabeldependenadalahprofitabilitas.Metodeanalisisyangdigunakanadalahregresilinearberganda,ujiFdanujit.Hasil penelitian menunjukkan bahwa secara simultan perputaran kas dan perputaranpiutang berpengaruh tidak signifikan terhadap profitabilitas. Sedangkan secara parsial jugamenunjukkanbahwaperputarankasberpengaruhnegativedanperputaranpiutangberpengaruhpositifterhadapprofitabilitas.   
GREEN SUPPLY CHAIN MANAGEMENT : MEDIASI DAYA SAING DAN KINERJA PERUSAHAAN MANUFAKTUR Edy Jumady; Yana Fajriah
Jurnal Ilmiah Teknik Industri Vol 8, No 1 (2020): Jurnal Ilmiah Teknik Industri (Jurnal Keilmuan Teknik dan Manajemen Industri)
Publisher : Program Studi Teknik Industri, Fakultas Teknik Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jitiuntar.v8i1.6899

Abstract

Pentingnya issu ramah lingkungan terkait aktivitas industri manufaktur di Kota Makassar saat ini menjadi perhatian khusus. Green supply chain management mengintegrasikan antara manajemen rantai pasokan dengan dengan manajemen lingkungan, sehingga penting dilakukan agar dapat mengurangi dampak lingkungan. Penelitian ini bertujuan untuk mengukur pengaruh green supply chain management terhadap daya saing, pengaruh green supply chain management terhadap kinerja perusahaan, pengaruh daya saing terhadap kinerja perusahaan, serta pengaruh green supply chain management terhadap kinerja perusahaan dengan daya saing sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif dan untuk menguji hipotesis digunakan statistika inferensial yaitu Generalized Structured Component Analysis (GeSCA). Sampel penelitian ini berjumlah 75 responden manajer perusahaan manufaktur. Hasil penelitian menunjukkan: green supply chain management berpengaruh positif dan signifikan terhadap daya saing perusahaan, green supply chain management berpengaruh positif dan signifikan terhadap kinerja perusahaan, daya saing berpengaruh positif dan signifikan terhadap kinerja perusahaan, dan green supply chain management berpengaruh positif dan signifikan terhadap kinerja perusahaan dengan daya saing sebagai variabel intervening.
EFEK PEMBERIAN INSENTIF DAN KOMITMEN DALAM UPAYA PENINGKATAN PRODUKTIVITAS KERJA KARYAWAN PT GELAEL SUPERMARKET MAKASSAR Andi Siti Raodahtul Jannah; Edy Jumady
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 7, No 2 (2020): Juli : Al Kalam Jurnal Komunikasi, Bisnis dan Manajemen
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v7i2.3257

Abstract

This study aims to analyze: (1) the effect of providing incentives to employee work productivity, (2) the effect of commitment to employee work productivity, (3) the effect of intuitive and commitment to the work productivity of employees of PT. Gelael Supermarket. This research is a descriptive quantitative research. The study population was all employees of PT. Gelael Supermarket as many as 150 employees with a sample of 65 respondents. Data collection using questionnaires and interviews, the sampling technique is simple random sampling, while the data analysis is done using multiple linear regression analysis. Results of the study: 1) Incentives had a significant positive effect on employee work productivity. 2) Commitment has a positive and significant effect on employee work productivity. 3) Simultaneous incentives and commitments affect employee work productivity.
Engagement or Sustainability: Managerial Performance Edy Jumady
Jurnal Manajemen Bisnis Vol. 8 No. 1 (2021): 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.v8i1.203

Abstract

This study is motivated by the importance of enhancing management performance by using budget participation and total quality management as influencing factors. This research was conducted by three building companies in the city of Makassar. 68 respondents understand quite broadly the use of primary and perceptual data. The findings showed that, when the dominant variable was budgetary participation, the two independent variables had a positive relationship and a significant impact on management performance. Although several earlier studies have supported the results of the study, one of the next questions to be answered is the principle of significance of each element in the company, as management performance does not mean that firm value is directly responded to in a positive way.
Good Corporate Governance And Corporate Social Responsibility On Company Value With Financial Performance Yana Fajriah; Edy Jumady; Ardiansyah Halim
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.944

Abstract

This study was conducted to see how much influence the variables of Good corporate governance and corporate social responsibility have on firm value with financial performance as the intervening variable. This type of research is quantitative research, which uses SmartPLS to analyze data by taking annual financial reports from 2017- 2019 from pharmaceutical sector manufacturing companies on the Indonesian stock exchange. The sample of this research is 11 companies. The results of the study show that the 4 indicators that have a significant positive effect on GCG are: Managerial Ownership, Institutional Ownership, Independent Commissioner and Audit Committee on Firm Value (Tobin's) and Financial Performance (ROA), while CSR has a significant positive effect on Financial Performance (ROA) but CSR has a positive and insignificant effect on Firm Value (Tobin's), Financial Performance (ROA) has a positive and significant effect on Firm Value (Tobin's), and Financial Performance (ROA) can mediate GCG and CSR has a positive and significant effect. The results of this study can also be used for the company to determine the ability to manage the company in generating profits and achieving success in the company in the future, also as a source of information and reference for further researchers in conducting research on topics related to this research, either continuing or complementary.
Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Usaha Kecil di kota Makassar Edy Jumady; Ardiansyah Halim; Dewi Manja; Nurul Qaisah Amaliah
Jurnal Ecogen Vol 5, No 2 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i2.12893

Abstract

This study aims to determine and analyze whether financial literacy and financial inclusion affect the performance of small businesses in Makassar. Collecting data using primary data obtained from questionnaires using a simple random sampling technique. The population is 305 SMEs in the city of Makassar, Mamajang district, while the sample taken is 75 respondents. The results of the questionnaire have been tested for validity and reliability. The classical assumption has also been tested in the form of the normality assumption. The method of data analysis used multiple regression analysis techniques. The results showed that financial literacy had a positive and significant effect on the performance of small businesses in Makassar, while financial inclusion had a negative and insignificant effect on the performance of small businesses in MakassarKeywords: financial literacy, financial inclusion, business performance
Co-Authors A. Dahrul Abdul Halik Abdul Mansyur Abdul Rajab Abdullah, Salma Adharry, Muhammad Agung Muslim, Muhammad Ahmad Anto Akob, Muh Ali, Firman Ampauleng Ampauleng Ampauleng, A. Ampauleng, Ampauleng Andi Sulfati Anggraini, Yaisa Anita Idris Ardiansyah Halim Arief, Faisal Arief, Muhammad Faisal Baharuddin Baharuddin Bungatang Bungatang Bungatang, B. Chalid Imran Musa Chalid Imran Musa Dewi Manja Dharmawati Djaharuddin Djaharuddin, Dharmawati Djaharuddin, Dharnawaty Djamila Saleh Erniwaty Madya Fardiansyah, Ibnu Eka Firdayanti, Erfani Firman Ali Halim, Ardiansyah Hardi, Muhammad Wahyuddin Hasbiyadi Hasbiyadi Hasbiyadi, Hasbiyadi Hasyim Mucktar Hatta, Sukarno Heslina, Heslina Hidayat Hidayat Hidayat, Yusran Hijriah, Nurul Ilmah Heri Utari Indri Septiani Intan Intan Irwan Muin Ishak, Rahmawati Kadir, Moh. Akob Kusdiningsih M. Torano Lilla, L. Marwah Yusuf Marwah Yusuf Marwan Marwan Masrum, Muhammad Muh. Ma’ruf Idris Muhammad Faisal Arief Muhammad Ilham Muhammad Irwan Nur Hamiddin Muhammad Tafsir Muklis Kanto Mustari, Muh. Fiqri Natsir, Ramlan NurAfni NurAfni Nuramaliadina, Nuramaliadina Nurlina Nurlina Nurlina Nurul Qaisah Amaliah Pattiware, Andi Putra Akbar, Ade Ramlan Natsir Ramlan, Muchsin Raodhatuljannah, Andi Sitti Ridjal, Syamsul Rosmayani Ruslan Ahmad Rusni, Muh. S. Sahabuddin Sahidah Sahidah Sahidah, Sahidah Sigit Sugiarto Suhendra S Sukarno Hatta Sumartan Sumartan Syahruddin, Herman Syahrudin Syahrudin, Syahrudin SYAMSU ALAM Syamsul Alam, Syamsul Syamsul Ridjal Tangngisalu, Jannati Ukke, Andi Tenri Utami, Mita Utari, Ilmah Heri Yaisa Anggraini Yana Fajriah Yudhi Adhitya Yusuf, Marwah Zulkarnin Basir