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Pengaruh Pengelolaan Arus Kas Operasional terhadap Profitabilitas pada PT. Prima Unggul Global Denil Heriawan; Abd. Hafid; Hartas Hasbi
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5130

Abstract

This study aims to examine the effect of operating cash flow management on the profitability of PT. Prima Unggul Global, a company engaged in Hajj and Umrah travel services, characterized by seasonal operations and vulnerability to regulatory changes and exchange rate fluctuations. The research adopts a quantitative associative approach using secondary data derived from the company’s financial statements for the period 2022–2024. Operating cash flow serves as the independent variable, while profitability is measured using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) as dependent variables. Data analysis was conducted through simple linear regression using the SPSS application. The results indicate that operating cash flow management has a significant effect on the company’s Net Profit Margin (NPM), with a regression coefficient of 0.000000008228 and a significance level of 0.00 (<0.05). It also significantly affects Return on Assets (ROA), with a coefficient of 0.000000001308 and a significance level of 0.00 (<0.05). Similarly, it has a significant impact on Return on Equity (ROE), with a coefficient of 0.000000001882 and a significance level of 0.01 (<0.05). These findings demonstrate that operating cash flow management significantly influences the profitability of PT. Prima Unggul Global.
Pengaruh Pengetahuan dan Promosi Terhadap Minat Menabung Tabungan Haji Di Bank Syariah Muliyana; Rina Novianty; Hartas Hasbi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 5 No. 10 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol5iss10pp404-412

Abstract

This study aims to analyze the effect of knowledge and promotion on public interest in saving for Hajj in Islamic banks. The type of research is quantitative with 97 respondents from the Muslim community in Bone Regency, using random sampling techniques and Likert scale questionnaires distributed online. Data analysis was carried out by classical assumption test, multiple linear regression, hypothesis testing, and coefficient of determination (R²) using SPSS 20. The results show: (1) Knowledge has a significant positive effect on saving interest (Tcount 2.012 > Ttabel 1.985, sig 0.000 <0.05). (2) Promotion has a significant positive effect on saving interest (Tcount 6.251> Ttabel 1.985, sig 0.000 <0.05). (3) Simultaneously, knowledge and promotion have a significant positive effect on interest in saving (Fcount 12.929 > Ftable 3.09, sig 0.000 < 0.05).
Mutualistic Symbiosis in Seaweed Buying and Selling Transactions in the Perspective of Sharia Marketing (Case Study on Farmers in Pattiro Sompe Village, Sibulue District, Bone Regency) Abd Rahman; H. Ahmad Abdul Mutalib; Hartas Hasbi
Jurnal Pengetahuan dan Pendidikan Vol 3 No 4 (2024)
Publisher : Yayasan Baru Haji Samsudin

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Abstract

This research aims to examine the mutualistic symbiosis in seaweed buying and selling transactions from the perspective of Islamic marketing. The subjects of the study are seaweed farmers, utilizing qualitative data analysis techniques with a descriptive approach. The findings indicate that the community of Pattiro Sompe Village, located in Bone Regency, South Sulawesi, is known for its seaweed production, which operates through a mutualistic symbiosis system between farmers and buyers. This system benefits both parties, as farmers gain profits from their harvests while buyers acquire quality raw materials. The study analyzes the mutualistic symbiosis in these transactions, highlighting principles such as mutual consent, honesty, fairness, and commitment. Specifically, the transactions are conducted with mutual consent between farmers and buyers, both parties demonstrate honesty, the price of seaweed is determined based on mutual agreement, and both farmers and buyers are committed to fulfilling their obligations. Consequently, the mutualistic symbiosis in seaweed transactions in Pattiro Sompe Village serves as an example of the application of Islamic marketing in daily life, providing benefits for both farmers and buyers