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All Journal JMLEB Golden Ratio of Human Resource Management CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Moneta : Journal of Economics and Finance Celebes Journal of Community Services
Gazali, Agus Umar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Transportation

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EFISIENSI PENGGUNAAN MODAL TERHADAP PROFITABILITAS PADA PT SARANA SINAR SULAWESI MAKASSAR Gazali, Agus Umar
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.46

Abstract

The purpose of this research is to know the efficiency of the capital use of PT Sarana Sinar Sulawesi in improving its profitability. The analytical methods used are Weighted Average Cost of Capital (WACC), Leverage and Profitability Ratio Analysis. The results of the analysis show that the use of Capital PT Sarana Sinar Sulawesi has not been efficient in achieving its profitability due to the Weighted Average Cost of Capital of larger companies when compared to Return On Investment, where WACC from year to year is unstable. This is due to the Company's Cost of Debt and Cost of Equity increasing and decreasing eachs. While roi decreased due to decreased Net Profit Margin.
The Effect of Work Environment and Individual Characteristics on Employee Productivity Maryani, M.; Gazali, Agus Umar
Golden Ratio of Human Resource Management Vol. 4 No. 1 (2024): August - February
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v4i1.493

Abstract

This study investigates the impact of the work environment and individual characteristics on employee productivity at PT. Bumi Sarana Beton Kalla. The hypothesis posits that both factors significantly influence work productivity. Utilizing a quantitative approach, the research surveyed all 138 company employees in Makassar, with a sample size of 58 respondents determined via the Slovin formula. Primary data were gathered through questionnaires addressing demographic information and responses to measured variables: work environment and individual characteristics. Data analysis involved multiple linear regression, partial t-tests, F-tests, and determination coefficients (R²). The findings reveal that the work environment and individual characteristics positively and significantly affect employee productivity. The regression analysis shows positive coefficients for both variables, indicating that improvements in these factors correlate with increased productivity. These results align with previous studies highlighting the importance of environmental and individual factors in driving work productivity. The implications of this study suggest that companies should focus on creating supportive work environments and fostering the development of individual employee characteristics to enhance productivity. Further research is recommended to validate these findings across different industries and locations and explore technology's role in the work environment.
The Effect of Work Conflict on Job Stress and Employee Performance Maryani, M.; Gazali, Agus Umar
Golden Ratio of Human Resource Management Vol. 4 No. 2 (2024): March - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v4i2.494

Abstract

This study examines the relationship between work conflict, job stress, and employee performance at Denpasar Hotel Makassar. The research hypotheses posit that work conflict positively and significantly influences employee performance, whereas job stress shows a positive but non-significant effect. A quantitative, cross-sectional design was employed, involving 40 respondents from Denpasar Hotel Makassar. Data was collected through questionnaires assessing perceptions of work conflict, job stress, and performance. The analysis utilized t-tests to explore these relationships. Key findings reveal that work conflict positively and significantly impacts employee performance, indicating that effective conflict management can enhance performance. Conversely, job stress demonstrated a positive but non-significant correlation with performance, suggesting that stress, while present, does not substantially impede performance and can sometimes act as a motivator. The implications for practice emphasize the need for conflict management strategies that harness conflict as a driver of performance and stress management approaches that convert stress into eustress to optimize employee outcomes. Future research should investigate these relationships in diverse organizational settings and through longitudinal studies to understand their long-term effects.
THE INFLUENCE OF SUSTAINABILITY REPORT DISCLOSURE, GREEN ACCOUNTING, AND COMPANY SIZE ON THE QUALITY OF FINANCIAL REPORTS Nurfaidah, Nurfaidah; Gazali, Agus Umar; Rusdiah, Rusdiah; Bunyamin, Bunyamin; Hadidu, Andi; Bahri, Syamsul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1249

Abstract

This study aims to evaluate the influence of Sustainability Report Disclosure, Green Accounting, and Company Size on the Quality of Financial Reports. The research involves a sample comprising non-primary and primary consumer companies in the energy, basic materials, raw materials, and non-cyclical consumer sectors during the period 2020-2022. The data under analysis is sourced from secondary data acquired through the official website www.idx.co.id or company websites, using purposive sampling as the sampling method. Research testing is conducted through multiple regression analysis. In this investigation, Sustainability Reports adhere to the guidelines of the Global Reporting Initiative (GRI) 2016, covering economic, social, and environmental performance. The aim of presenting sustainability reports is to instill public trust and confidence among various stakeholders, indicating that the company prioritizes not only profit but also environmental concerns. Companies issuing Sustainability Reports are believed to create a positive impression on consumers, serving as evidence of corporate responsibility to shareholders and compliance with relevant regulations. Green Accounting is integrated into the Sustainability Report, while Company Size is measured by the total assets of the company. The study findings reveal that Sustainability Reports and Green Accounting positively impact the Quality of Financial Reports, whereas Company Size exerts a negative influence on the Quality of Financial Reports.
The Effect of Financial Literacy and Technology Acceptance model on Student Interest in Using Paylater Nurfaidah; Gazali, Agus Umar; Bunyamin; Rusdiah; Hadidu, Andi; Sudirman
Moneta : Journal of Economics and Finance Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i3.345

Abstract

Globalisation and advancements in information technology have brought about rapid developments in the financial sector, including electronic money that facilitates cashless transactions. One of the latest innovations is SPayLater, an instalment service from Shopee that allows users to make purchases by paying later. Especially among Generation Z students, SPayLater has become a popular choice thanks to its ease of managing monthly budgets with fixed payments. This study adopts an associative approach to explore the impact of financial literacy and technology acceptance model (TAM) on interest in using SPayLater. A survey was conducted among 150 respondents using Google shapes, and the records were analysed using SPSS 25. The results of the t-data analysis show that financial literacy does not have a significant influence on users' interest in using SPayLater, while the variables of the technology acceptance model significantly influence such interest. These findings provide important insights into the factors that drive interest in digital instalment services among university students
How To Packaging Form, Price On Packaged Tea Purchase Decisions ? Winarti , Winarti; Gazali, Agus Umar; Bahri, Syamsul; Nurhadi, Nurhadi
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1610

Abstract

The phenomenon of tea is one of the most widely consumed drinks by the people of our homeland apart from mineral water, especially after the trend of drinking tea with various kinds of flavors and tea variants is not only in demand by the elderly but almost all groups, be it old, young or old. even children like tea. Various product shapes such as squares, ovals, ovals or even rounds greatly affect sales because shape also influences the selling price. This study aims to see how much influence sales have on different forms of tea. The population in this study were college students and also employees in the city of Makassar. In this study there were 100 respondents and the sample was taken using simple random sampling technique. Data analysis technique using descriptive verification method. The results showed that the form of packaging greatly influences the price and purchasing decisions. The research results also show that the relationship between packaging form, price and purchase decision is in the high category
Co-Authors Andi Hadidu Arifani, Arifani Bunyamin Bunyamin Bunyamin H Hasmawati Maryani, M. Nurfaidah Nurfaidah Nurfaidah Nurhadi Rusdiah Rusdiah Rusdiah Salle, Ilham Z Sudirman Syamsul Bahri Winarti , Winarti Winarti Winarti