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Pengaruh Fungsi Anggaran Dan Fungsi Pengawasan Terhadap Kinerja Keuangan Daerah Pada Sekretariat DPRD Kabupaten Sigi: The Influence of Budget Function and Supervisory Function on Regional Financial Performance at the Sigi Regency DPRD Secretariat Haziza; Rajindra; Farid; Nursiah; Rahmiwati Habibu
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i8.6829

Abstract

Pengelolaan keuangan daerah merupakan aspek krusial dalam upaya mencapai tata kelola pemerintahan yang baik dan berkelanjutan. Kinerja keuangan daerah yang optimal tidak hanya mencerminkan efisiensi dan efektivitas dalam penggunaan anggaran, tetapi juga berkontribusi pada pembangunan daerah yang lebih merata dan berkeadilan. Penelitian ini bertujuan untuk menganalisis pengaruh fungsi anggaran dan fungsi pengawasan terhadap kinerja keuangan daerah pada Sekretariat DPRD Kabupaten Sigi. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan deskriptif. Penelitian ini dilaksanakan di Sekretarian DPRD Kabupaten Sigi. Kemudian penelitian ini di laksanakan selama 3 bulan dari bulan Januari- Maret Tahun 2024. Adapun sampel dalam penelitian ini berjumlah 47 orang. Teknik analisis data yang digunakan dalam penelitian ini menggunakan program computer aplikasi SPSS versi 22. Penelitian ini menunjukkan bahwa terdapat pengaruh fungsi anggaran terhadap Kinerja keuangan daerah pada Sekretariat DPRD Kabupaten Sigi. Selanjutnya terdapat pengaruh fungsi pengawasan terhadap Kinerja keuangan daerah pada Sekretariat DPRD Kabupaten Sigi. Fungsi anggaran dan fungsi pengawasan DPRD secara simultan berpengaruh terhadap kinerja keuangan daerah pada Sekretariat DPRD Kabupaten Sigi.
Sustainable Supply Chain Governance Mechanisms: Strategic Approaches to Corporate Sustainability Rajindra, Rajindra; Burhanuddin, Burhanuddin; Rukhayati, Rukhayati; Wekke, Ismail Suardi
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.3001

Abstract

Organizations are very concerned about their reputation in the current business era. Due to high sustainability snags, the organizational image can be damaged. There is need for additional social and environmental strategies and standards to portray organizational concern towards the environment and society. Therefore, considering the investigate the nexus between supply chain management, sustainable supply chain governance and corporate suitability. The study is interested in analyzing the direct relationship between supply chain management, and corporate sustainability and between sustainable supply chain and corporate sustainability. In addition to that the current study is also interested in examining the moderating role of sustainable supply chain governance in the relationship between supply chain management and corporate sustainability. The difficulty of issues under investigation has been investigated by the use of three theoretical frameworks, which allow its understanding and facilitate the construct of clear idea about the practical perspective. In the next section, Sustainable Supply Chain Management has been defined and literature has been sourced on its different approaches along with the theoretical frameworks and mechanism of governance. The SEM-PLS is used to investigate the hypothesis relationship. Overall the findings of the study have provided support to the proposed results
Intellectual Capital's influence on the Financial Performance of Manufacturing Companies R Rajindra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 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: 10.57178/atestasi.v4i1.159

Abstract

This study aims to see the effect of intellectual capital on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This research is a quantitative research. This research was conducted at the Indonesia Stock Exchange through a representative of the Capital Market Information Center (PIPM), which is located at Jl. Dr. Sam Ratulangi No. 124, Makassar. Our research was conducted in two months, from March to April 2018. The population of this study were all manufacturing companies listed on the Indonesia Stock Exchange in the observation period from 2014 to 2016. While the sample of this research is a company selected from the population with purposive sampling criteria, namely as many as 10 companies. Sources of data in this study are secondary data. The data collection method used is the documentation method. The statistical method used to test the hypothesis is to use multiple regression with the help of SPSS for windows software. Our research results show that Human Capital Efficiency (HCE) has a positive and significant effect on Return On Assets, Structural Capital Efficiency (SCE) has a positive and insignificant effect on Return on Assets. And Capital Employed Efficiency (CEE) has a positive and significant effect on Return on Assets.
The Effect of Capital Structure and Profitability on Firm Value with Inflation Rate as Moderating Variable in Food and Beverage Companies on the Indonesia Stock Exchange Burhanuddin; Guasmin; Rajindra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.669

Abstract

This study aims to determine the effect of capital structure and profitability on firm value moderated by the inflation rate, using a sample of food and beverage companies on the IDX. Based on the results of the analysis, capital structure has a negative and insignificant effect on firm value, while profitability has a positive and significant effect on firm value. Inflation rate cannot moderate the effect of capital structure on firm value, but it can give positive and insignificant impact on the effect of capital structure on firm value. Likewise, the inflation rate cannot moderate the effect of profitability on firm value and has a negative and insignificant impact on the effect between these variables.
Unleashing Synergies: Interplay between Human Resource Management, Strategic Marketing, and Corporate Financial Performance Guasmin; Rajindra Rajindra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.756

Abstract

This research explores the confluence of Human Resource Management (HRM), Strategic Marketing Management (SMM), and Corporate Financial Performance (CFP), offering a comprehensive understanding of their synergistic effects on organizational success. The study provides empirical evidence supporting the theory that a strategic blend of HRM and SMM is instrumental in enhancing financial performance. Efficient HRM practices, which improve productivity and innovation, coupled with effective SMM strategies that strengthen market positioning and revenue flows, are shown to be significant drivers of sustainable financial growth. The managerial implications of this integration are profound, underscoring the need for business leaders to consider investments in human resource development and strategic marketing as pivotal to the company's long-term success rather than as mere departmental functions. Through a quantitative analysis using SMARTPLS with a sample size of 150, the research contributes to management literature by highlighting the often-overlooked functional interconnections between HRM and SMM divisions. It challenges the conventional compartmentalization of these functions and advocates for a more integrative approach within corporate strategies. The findings indicate that companies embracing this integrated approach tend to report superior financial performance. This study addresses a gap in existing literature by demonstrating the collective impact of HRM and SMM on CFP across various industries, organization sizes, and cultural contexts, emphasizing the strategic amalgamation of these practices as a source of competitive advantage and financial enhancement.
The Influence of Work Facilities, Job Placement and Work Ability on Employee Performance Central Sulawesi Provincial Youth and Sports Office Ulfa; Rajindra; Rukhayati
Jurnal Sinar Manajemen Vol. 12 No. 1: March 2025
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v12i1.8154

Abstract

This study aims to analyze the influence of work facilities, job placement, and employability on employee performance at the Central Sulawesi Provincial Youth and Sports Office. The method used is a quantitative approach with multiple linear regression analysis to determine the relationship between independent variables and dependent variables. Data was collected through the distribution of questionnaires to respondents who were active employees in the agency. The results showed that partially or simultaneously, the three independent variables—work facilities, work placement, and work ability—had a significant effect on employee performance. Adequate work facilities provide comfort and support the effectiveness of the task. The right job placement can increase motivation and productivity, while high work ability reflects individual competence in completing tasks well. These findings indicate the importance of managerial strategies that focus on the provision of facilities, competency-based placement, and employee capacity building in an effort to improve organizational performance. This study recommends that the Youth and Sports Office continuously develop an integrated human resource management system to support the optimization of employee performance.
Co-Authors Abd. Kadir, Haris Abdul Rahman Abdul Rahman Akkas, Nasrulhak Ali Supriadi Andi Lukman Andi Mattulada Amir Anggraeni, Rasmi Nur Anjung Budi Cahyono Azwar A Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Cahyono, Anjung Budi Damara, Ema Dian Dewi Sinta Dian Anggriani Kalape Dirwan Dirwan Dirwan Dirwan Dirwan Dirwan Eka Firmansyah Ema Dian Damara Ernawati, Ni Wayan Fadli , Nazar Fahrun, Moh Farid Farid Farid Farid, Farid Fauzi Abdhi Prasetya Febrianti, Dasa Fera Setiyo Wardoyo Guasmin Haris Abd Kadir Haris Abd Kadir Hasmawati Hasmawati Hasnawati Hasnawati Hasnawati Hasnawati Hastuti Hastuti Hastuti Hastuti Haziza Hazizah Hazizah Hazizah, Hazizah Hery Widijanto I Made Suar Yaso Inggriany Novita Widiawaty Ismail Suardi Wekke Jasmin Julis Nurpadia K Djawa, Sutrisno Kadir, Haris Abd Kadir, Haris Abd. Kadir, Haris Abdul Kaifar Kalape, Dian Anggriani LAYOO, NURHIDAYAH Lukman, Andi Maemunah Mande, Henni Mardiah Mardiah Mardiah Mardiah Marwana, Marwana Marwana, Marwana Mattulada, Andi Mayangsari, Nimas Shanty Moh Fahrun Muh. Irfan Muh. Irfan Muhammad. Fadli Mutmainnah Mutmainnah Mutmainnah Mutmainnah Ni Wayan Ernawati Ni Wayan Ernawati Nimas Shanty Mayangsari Nur Anggraeni, Rasmi Nurdiana Pratiwi Nurivana Nurivana Nurivana, Nurivana Nursiah Nursiah Nursiah, Nursiah Nursyamsi Prasetya, Fauzi Abdhi Rahmiwati Habibu Rasmi Nur Anggraeni Rezki Rezki Rukhayati Rukhayati, Rukhayati Salmiati Santi Budiman Sarifuddin T. Selvi Marcellia Sirajudin Sirajudin Sirajudin Sirajudin Sirajudin Sirajudin Sri Haryani Sri Haryani Sukran Sukran, Sukran T, Sarifuddin. Tobroni Tobroni Ulfa Wahba Wahba, Wahba Wardoyo, Fera Setiyo Widiawaty, Inggriany Novita Yusuf, Dicky