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Pengaruh Current Ratio, Debt Equty Ratio, dan Return On Assets terhadap Price Book Value pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 safutri, Rezi; Dunakhir, Samirah; Azis, Fajriani
VISA: Journal of Vision and Ideas Vol. 4 No. 1 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i1.1949

Abstract

This research aims: (1) To analyze the influence of Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) simultaneously on Price Book Value (PBV) in coal companies listed on the IDX, ( 2) To analyze the Current ratio (CR), Debt to equity ratio (DER), and Return on Assets (ROA) partially on Price Book Value (PBV) in coal companies listed on the IDX, (3) To analyze which variables which has the most dominant influence on the Price Book Value (PBV) of coal companies listed on the IDX. The variables in this research are (1) Current Ratio, (2) Debt Equty Ratio, (3) Return On Assets, and (4) Price Book Value. The population of this research is all 42 coal companies listed on the Indonesia Stock Exchange. Meanwhile, the samples in the research: (1) Coal companies listed on the Indonesia Stock Exchange from 2020-2022, (2) Coal companies that published financial reports during the 2020-2022 period, (3) Manufacturing companies that have a positive company value of 2020-2022. Data collection is carried out using documentation. Data analysis was carried out using classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this research show that the Curret Ratio has a significant effect on Price book value with a sig value of 0.318, the Debt Equty Ratio has a significant effect on price book value with a sig value of 0.009, and Return On Assets has a significant effect on price book value with a sig value of 0.038 and has a significant effect on price book value. simultaneously with a sig value of 0.023.
Analisis Sistem Informasi Akuntansi Penerimaan Kas dan Pengeluaran Kas pada PT Amaly Mitra Abadi Sulawesi di Kota Makassar Udianisa, Fitri; Anwar, Samsinar; Azis, Fajriani
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.214

Abstract

This research aims to determine the application of the cash receipts and cash disbursements accounting information system of PT Amaly Mitra Abadi Sulawesiand to determine the problems in the implementation of the cash receipts and cashdisbursements accounting information system. This type of research is descriptive qualitative research. The type of data used in this research is qualitative data with data collection techniques carried out using documentation and interviews. The results of this research indicate that the implementation of the cash receipts and cash disbursements accounting information system carried out by PT Amaly Mitra Abadi Sulawesi has been implemented effectively. Problems in the implementationof the accounting information system for cash receipts and cash disbursements at PT Amaly Mitra Abadi Sulawesi, there is no clarity regarding the division of tasksbetween the marketing and operational departments.
PEMANFAATAN TEKNOLOGI DALAM MENDORONG JIWA BERWIRAUSAHA DI ERA SOCIETY 5.0 Azis, Muhammad; Waliyullah, Akbar; Azis, Fajriani; Rusdi, Nur Risma; Ashari, Elza Rahayu; Munawarah, Nita Madinatul; Arwadi, Fajar
Jurnal Pengabdian Masyarakat Sabangka Vol 2 No 03 (2023): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v2i03.597

Abstract

The rapid advancement of information technology, particularly the internet, has had a significant impact on various aspects, including business and marketing. Nowadays, numerous companies and individuals utilize the internet as a platform for marketing and conducting business. Consequently, this trend influences the purchasing behavior of individuals within the community, as they rely on the internet to fulfill their goods and services needs. To address this evolving landscape, the KKNT UNM Team in Lerang Village organized an Entrepreneurship Seminar aimed at young people and parents. The purpose of this seminar was to promote entrepreneurship and establish better communication and camaraderie among the Lerang Village community. It served as a platform to revitalize the entrepreneurial spirit in the era of Society 5.0. The seminar, titled "Utilizing Technology to Foster Entrepreneurial Spirit," took place at MI DDI Kaloang, a venue capable of accommodating a large audience. The event primarily attracted young individuals and the elderly from Lerang Village.
Pemberdayaan IRT Berbasis Mompreneurs Melalui Pembuatan Abon Ikan Bandeng Kemasan Siap Jual Isma, Andika; Azis, Fajriani; Azisah Alisyahbana, Andi Nailah Quin; Fakhri, M Miftach; Hasdiansa, Ilma Wulansari; Hasbiah, Sitti; Nurdin, Nurdin
Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Volume 1 Issue No. 1: Juli 2023
Publisher : Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/kreativa.v1i1.20233

Abstract

Kegiatan pengabdian kepada masyarakat ini melibatkan penggunaan Ikan Bandeng yang dijadikan Abon siap jual sebagai peluang usaha alternatif bagi ibu rumah tangga. Sebanyak 20 peserta dari Ibu Rumah Tangga (IRT) Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa mengikuti pelatihan ini. Tujuan dari pengabdian ini adalah memperkenalkan penggunaan Ikan Bandeng yang diolah menjadi Abon siap jual, meningkatkan partisipasi masyarakat dalam mendukung program ketahanan keluarga, merangsang kreativitas masyarakat dalam menghasilkan produk yang berguna, serta memberikan alternatif peluang usaha bagi ibu rumah tangga. Kegiatan pengabdian dilaksanakan di Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa, melalui demonstrasi praktis yang melibatkan ibu rumah tangga sebagai pihak yang terlibat. Metode yang digunakan dalam kegiatan ini adalah Metode Training of Trainer (TOT), di mana materi disampaikan melalui ceramah dan dilanjutkan dengan praktek langsung oleh peserta. Hasil dari kegiatan pengabdian ini berupa pelatihan bagi ibu rumah tangga Desa Sokkolia, Kecamatan Bontomarannu, Kabupaten Gowa, yang diikuti dengan antusiasme hingga akhir acara, serta memberikan motivasi kepada mereka untuk membuat dan memproduksi sendiri.
Analisis Anggaran dan Realisasi sebagai Alat Bantu Pengendalian Manajemen pada Program Kotaku DFAT Kelurahan Tammua Kota Makassar Makmur, Asra Warsita; Idrus, Mukhammad; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Tujuan Utama: BPM Kotaku DFAT (The Australian Department of Foreign Affairs and Trade) merupakan bagian dari program Kotaku yang didanai dari hibah DFAT dengan pagu maksimum sebesar Rp2.000.000.000,- (dua miliar rupiah) yang diberikan kepada BPM/LPM di kelurahan/desa yang telah melalui berbagai macam penilaian oleh NSUP. Penulis melakukan penelitian ini bertujuan untuk mengetahui anggaran dan realisasi sebagai alat bantu pengendalian manajemen pada Program KOTAKU Kelurahan Tammua Kota Makassar. Metode: Variabel dalam penelitian ini adalah pengendalian manajemen sebagai (Y) sedangkan anggaran dan realisasi adalah variabel (X). Terkait dengan sumber data dari penelitian ini yaitu didapatkan dari Koordinator BKM dan bendahara KSM. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan teknik deskriptif kualitatif. Temuan Utama: Hasil penelitian ini menunjukkan bahwa terjadi beberapa perbedaan dari anggaran dengan realisasinya yang sebenarnya tidak boleh terjadi. Dimana saldo akhir penggunaan dana dari masing-masing KSM harus Rp 0,- yang jika terjadi lebih atau kekurangan maka akan mengakibatkan pengembalian dana kepada pemberi dana bantuan tersebut
Pengaruh Kinerja Keuangan terhadap Price Book Value pada Perusahaan Pertambangan Batu Bara di Indonesia Periode 2020-2022 Safutri, Rezi; Dunakhir, Samirah; Azis, Fajriani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v3i1.5812

Abstract

Tujuan Utama: Penelitian ini bertujuan: (1) Untuk menganalisis pengaruh Current ratio (CR), Debt to equity ratio (DER), dan Return on Asset (ROA) secara simultan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI, (2)Untuk menganalisis Current ratio (CR), Debt to equity ratio (DER), dan Return on Asset (ROA) secara parsial terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI, (3) Untuk menganalisis variabel mana yang paling berpengaruh secara dominan terhadap Price Book Value (PBV) pada perusahaan batu bara yang terdaftar di BEI. Metode: Variabel dalam penelitian ini adalah (1) CR, (2) DER,(3) ROA, dan (4) Price Book Value. Populasi penelitian ini adalah seluruh perusahaan batubara yang terdaftar di BEI Indonesia sebanyak 42 perusahaan. Sedangkan, sampel pada penelitian: (1) Perusahaan batubara yang terdaftar di BEI dari tahun 2020-2022, (2) Perusahaan batubara yang menerbitkan laporan keuangan selama periode 2020-2022, (3) Perusahaan Manufaktur yang memiliki nilai perusahaan yang positif dari tahun 2020-2022. Pengumpulan data dilakukan dengan menggunakan dokumentasi. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Temuan Utama: Hasil penelitian ini menunjukkan bahwa CR tidak berpengaruh signifikan terhadap Price book value dengan nilai sig 0,318, DER berpengaruh signifikan terhadap price book value dengan nilai sig 0,009, dan ROA berpengaruh signifikan terhadap price book value dengan nilai sig 0,038 serta berpengaruh sig secara simultan dengan nilai sig 0,023.
The Influence of Entrepreneurship Education, Entrepreneurial Experience, and Entrepreneurial Motivation on Urban Farming Business Management Azis, Muhammad; Hasan, Muhammad; Azis, Fajriani; Arisah, Nur; Kemalasari, Andi Anggi
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2509

Abstract

The study aims to determine how the relationship between entrepreneurship education, entrepreneurial experience, and entrepreneurial motivation can influence the management of urban farming businesses, especially in the Citra Women Farmers Group located at BTN Citra Tello Permai, Tello Baru Village, Panakkukang District, Makassar City. The sample used in the study was 120 members of the Citra women farmers group. Data analysis used was path analysis using several software for data processing such as Microsoft Excel 2010, SPSS (Statistical Product and Service Solution) version 20.0, and Partial Least Squares (PLS) techniques using SmartPls (version 4.0). The results of the study indicate that in this study: (1) the entrepreneurship education variable has a positive and significant effect on the management of urban farming businesses, especially in the Citra Women Farmers Group; (2) the entrepreneurial experience variable has a positive and significant effect on the management of urban farming businesses, especially in the Citra Women Farmers Group; (3) the entrepreneurial motivation variable has a positive and significant influence on the management of urban farming businesses, especially in KWT Citra; (4) entrepreneurial education, entrepreneurial experience, and entrepreneurial motivation have an influence on the management of urban farming businesses in KWT Citra.
Pengaruh Return on Assets dan Return on Equity Terhadap Harga Saham Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Anwar, Rezki Amaliah; Afiah, Nur; Azis, Fajriani
Indo-MathEdu Intellectuals Journal Vol. 6 No. 7 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i7.4457

Abstract

This study aims to determine the effect of return on assets and return on equity on stock prices in property & real estate companies listed on the Indonesia Stock Exchange (IDX). This study is all property & real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 as many as 35 companies. The sampling technique used is the purposive sampling technique. Based on the established criteria, a sample of 11 companies was obtained. Data collection wa carried out using the documentation technique. Data analysis was cerried out using descriptive statistical tests, classical assumption tests, hypothesis tests, and multiple linear tests. The results of the study indicate that: (1) there is a positive and significant influence between Return On Assets (ROA) on Stock Prices, with a statistical t test with a calculated -tvalue greater than the -ttable value, namely (3,197 > 2,019) at a significance of 0,003 < 0,05; (2) there is a positive and significant influence between Return On Equity (ROE) on Stock Prices, with a statistical t test with a calculated -tvalue greater than the -ttable, namely (2,792 > 2,019) at a significant of 0,008 < 0,05; there is a positive and significant influence between Return On Assets (ROA) and Return On Equity (ROE) simultaneously on Stock Prices with a statistical F test with a calculated Fvalue of 14,195 and Ftable 3,22, namely (14,195 > 3,22) at a significance level of 0,000 < 0,05.
An Empirical Investigation into the Roles of Price Discounts, Product Quality, and Service Quality in Shaping Generation Z Consumers Purchase Decisions in Makassar, Indonesia Azis, Muhammad; Abadi, Ridfan Rifadly; Azis, Fajriani; Adriansyah; Kemalasari, Andi Anggi
MANDAR: Management Development and Applied Research Journal Vol 8 No 1 (2025): December Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i1.5902

Abstract

This study aims to empirically examine and analyze the effects of price discounts, product quality, and service quality on purchase decisions among Generation Z consumers in Makassar's retail market. The research urgency stems from the retail sector's vital role as a driver of domestic economic growth and the rapid shift in consumer behavior, particularly among Generation Z, who are digital natives characterized by technology-driven, consumption-oriented lifestyles. Using an associative quantitative approach, data were collected through surveys and literature reviews, and purposive sampling was used to select 100 Generation Z respondents (born between 1997 and 2012) who had made transactions in modern retail stores in Makassar. Data were analyzed using multiple regression with SPSS 25. The simultaneous test revealed that price discounts, product quality, and service quality collectively had a significant influence on purchase decisions. The coefficient of determination indicating that the model could explain 75.5% of the variation in purchase decisions. Partially, all three independent variables also had positive and significant effects. These findings suggest that improving discount strategies, product standards, and service performance can enhance purchasing decisions among Generation Z consumers in the retail industry
The INFLUENCE OF INDUSTRIAL WORK PRACTICES (PRAKERIN) AND ENTREPRENEURSHIP EDUCATION ON ENTREPRENEURIAL INTEREST IN STUDENTS OF SMK NEGERI 1 GOWA Fadillah, Ardillah; Azis, Fajriani
EDUNOMIA: Jurnal Ilmiah Pendidikan Ekonomi Vol. 6 No. 1 (2025): Vol 6 No 1 November 2025
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims: (1) to analyze the effect of industrial work practices (prakerin) and entrepreneurship education simultaneously on entrepreneurial interest of students of SMK Negeri 1 Gowa, (2) to analyze the effect of industrial work practices (prakerin) and entrepreneurship education partially on entrepreneurial interest of students of SMK Negeri 1 Gowa, and (3) to identify the most dominant variable affecting entrepreneurial interest of students of SMK Negeri 1 Gowa. The population of this study are students of class XII Accounting and Financial Institutions (AKL) SMK Negeri 1 Gowa, while the sample is class XII Accounting and Financial Institutions (AKL) 2 taken with purpose sampling technique. The method used is Quantitative. Data collection is done using a questionnaire. Data analysis was carried out by Descriptive Analysis, Multiple Linear Regression Analysis, Multiple Correlation Coefficient Analysis (R), Hypothesis testing in the form of T Test (Partial) and F Test (Simultaneous). Based on the results of data analysis conducted, the results obtained Industrial work practices (prakerin) and entrepreneurship education simultaneously affect the entrepreneurial interest of students of SMK Negeri 1 Gowa. Industrial work practice (prakerin) partially has a negative and insignificant effect on entrepreneurial interest, and entrepreneurship education partially has a positive and significant effect on entrepreneurial interest of students of SMK Negeri 1 Gowa. Entrepreneurship education has a more dominant positive and significant effect on entrepreneurial interest of students of SMK Negeri 1 Gowa.
Co-Authors Abadi, Ridfan Rivaldy Achmad, Andi Alyani Adriansyah Adriansyah Adriansyah Adriansyah Agusnaya, Nurrahmah Akib, Ambarwati Alisyahbana, Andi Naila Quin Azisah Aminuddin, Andi Nurannisa Putri Andi Aris Mattunruang Andika Isma Anwar, Azwar Anwar, Rezki Amaliah Anwar, Samsinar Ashari, Elza Rahayu Asmar Asmar, Asmar Astriani, Wilda Azisah Alisyahbana, Andi Naila Quin Azisah Alisyahbana, Andi Nailah Quin Darwis, Nur Aliyah Dedi Harianto Diarra, Salim Dunakhir, Samirah Dwi Ayu Siti Hartinah Edhy, Ikram Eva Yuniarti Utami Fadillah, Ardillah Fajar Arwadi Fardhani, Muhammad Faris Febriyanti Gian Matthew Fithyatulhaq, Fithyatulhaq Fitriani, Nurul Hajar Dewantara Hariany Idris Hartinah H, Dwi Ayu Siti Hasbiah, Sitti Hastharita, Rafiqa Hasyim, Sitti Hajerah Himawan Sutanto, Himawan Idris, Fardini Ikhyanuddin Ilma Wulansari Hasdiansa Kadir, Rachmawaty Kemalasari, Andi Anggi Kusumajaya, Rifki Limbu, Ermanto M. Miftach Fakhri M. Ridwan Tikollah Magfirah Wahyu Ramadhani Maghfirah, Nurul Safitri Makmur, Asra Warsita Muhammad Akbar Muhammad Azis Muhammad Hasan Mukhammad Idrus Munawarah, Nita Madinatul Mustafa, Nurhikmah Muwahid, Fadli Nirmala S., Aprilianti nugiyanti, Tari Nur Afiah, Nur Nur Arisah Nuraisyiah Nuraisyiah, Nuraisyiah Nurasyiah Nurdin Nurdin Patari, Tiara Patih Assahra, Dyan Raharimalala, Soussou Ramadhani, Laila Kamila Rauf, Muhammad Ikhwan Ria, Ria Ridfan Rifadly Abadi Rifki Suwaji Rijal, Abdul Rini Cahyani Ramli Rusdi, Nur Risma S, Masnawaty Safutri, Rezi Sahade Sahade Salsabila, Adinda Aura Sangkala, Masnawaty Sarie, Fatma Sulaiman, Nurjanna Syahir Fadli Syamsiar, Syamsiar Tikurede, Meli Udianisa, Fitri Ukie Tukinah, Ukie Vaneza Zefanya Waliyullah, Akbar Yunus, Asmar Yusriatia, Yusriatia Zaimar, Fina Ruzika