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The Effect Of Return On Investment And Earning Per Share On Stock Price As A Moderating Variable. Haslindah, Haslindah; Sudirman, Sitti Rahma; Saleh, Wahyuni; Herman, Bahtiar
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10537

Abstract

This study aims to determine the effect of return on investment and earnings per share on company stock prices with perceived stock risk as a moderating variable. The population in this study are mining sector companies listed on the Indonesia Stock Exchange 2018-2020. Sampling was done by purposive sampling technique. Data analysis techniques were performed using descriptive statistical analysis and PLS (Partial Least Square). Based on the analysis that has been done, the results of Return On Investment (ROI) have a positive and significant effect on stock prices. Earning Per Share (EPS) has a positive and significant effect on stock prices. Return On Investment (ROI) has a positive and significant effect on stock prices moderated by perceived stock risk. Earning Per Share (EPS) has a positive and significant effect on stock prices moderated by perceived stock risk
Analysis of the Effectiveness of Rural and Urban Land and Building Tax (PBB-P2) Revenue on Local Original Revenue (PAD) in Mamuju Regency Ikbal, Ikbal; Haslindah, Haslindah
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13030

Abstract

This research was conducted at the Mamuju Regency Government with the main aim of evaluating the level of effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) in the region. The research methods used include analytical descriptive research and explanatory research. This research aims to describe the reality or condition of the research object, namely PBB-P2 in Mamuju Regency, by collecting data from related parties in the form of sentence descriptions. The research results reveal that the Rural and Urban Land and Building Tax in Mamuju Regency is classified as ineffective. This can be seen from the level of PBB-P2 revenue during the 2016-2018 period, which has consistently been below 60%, 39.55% to be precise. This low level of revenue indicates that the potential revenue from PBB-P2 has not been utilized optimally by local governments, so there is a need to identify and overcome obstacles that hinder the effectiveness of this tax. Nevertheless, this research also provides a basis for the Mamuju Regency Government to make improvements in the management of PBB-P2, such as increasing public awareness about tax obligations, improving the tax collection system, and increasing transparency in the use of tax revenues to advance development in the area. With these corrective steps, it is hoped that PBB-P2's contribution can increase, support local development, and provide greater benefits for the people of Mamuju Regency.
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
PEMBERDAYAAN BUMDES MELALUI EDUKASI DIGITAL MARKETING DALAM MENGHADAPI PERSAINGAN USAHA Herman, Bahtiar; Haslindah, Haslindah; Anwar, Muh. Abduh; Mursalat, Aksal; Mutmainnah, Mutmainnah
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.17584

Abstract

Abstrak: Dalam upaya menghadapi persaingan global dan memperluas pasar produk lokal, pemberdayaan Badan Usaha Milik Desa (BUMDes) menjadi penting. Jadi, tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman tentang digital marketing, kemampuan softskill dan hardskill anggota BUMDes, serta pertumbuhan pendapatan BUMDes melalui peningkatan efektivitas pemasaran produk lokal. Pengabdian ini fokus pada BUMDes "KARYA BERSAMA" Desa Lombo, yang mengalami kendala dalam pemasaran produk dan kurangnya pemahaman tentang digital marketing. Metodenya melibatkan sosialisasi, penyuluhan, dan pelatihan digital marketing, melibatkan 15 anggota BUMDes serta tim pengabdian. Evaluasi dilakukan melalui pemantauan, wawancara, analisis penjualan, dan post-test. Hasilnya, terjadi peningkatan pemahaman tentang digital marketing dari 45,75% menjadi 75,43%, sementara kemampuan softskill dan hardskill mengalami peningkatan lebih dari 60%. Peningkatan ekonomi diukur dengan pertumbuhan pendapatan BUMDes melalui penjualan produk yang lebih efektif.Abstract: In an effort to face global competition and expand the market for local products, empowering Village-Owned Enterprises (BUMDes) is important. Thus, the objective of this activity is to improve the understanding of digital marketing, softskill and hardskill capabilities of BUMDes members, as well as revenue growth of BUMDes through increasing the effectiveness of local product marketing. This service focused on BUMDes "KARYA BERSAMA" of Lombo Village, which experienced constraints in product marketing and lack of understanding on digital marketing. The method involved socialisation, counselling, and digital marketing training, involving 15 BUMDes members as well as the service team. Evaluation was conducted through monitoring, interviews, sales analysis, and post-test. As a result, there was an increase in understanding of digital marketing from 45.75% to 75.43%, while soft skills and hard skills improved by more than 60%. Economic improvement is measured by the growth of BUMDes' revenue through more effective product sales.
Pemberdayaan Masyarakat Pengelola Sarang Burung Walet Menuju Kemandirian Ekonomi dan Berdaya Saing di Desa Boiya Saleh, Wahyuni; Haslindah, Haslindah; Aqmal, Amal; Jumarding, Ahmad
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

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

Abstract

Kegiatan pemberdayaan masyarakat dalam hal ini mitra kami memiliki beberapa permasalahan yang kami temui setelah berdiskusi dengan mitra yaitu mitra kami yang berlokasi di Desa Boiya Kecamatan Maiwa Kabupaten Enrekang Sulawesi Selatan, mitra kami mengaku mengalami kesulitan dalam bidang produksi sarang burung walet. Mitra kami telah membudidayakan sarang burung walet sejak tahun 2018 yang sudah berjalan selama 6 tahun, namun produktivitas sarang burung walet tidak mengalami peningkatan dari tahun ke tahun, tingginya permintaan pasar terhadap sarang burung walet tentu tidak diimbangi dengan produksi sarang burung walet yang cenderung stagnan; tujuan dari kegiatan pengabdian kepada masyarakat ini dilaksanakan dalam upaya peningkatan produktivitas sarang burung walet, pemberdayaan masyarakat, dan pengelolaan kotoran burung walet yang dapat bermanfaat dalam bidang pertanian; metode yang digunakan adalah identifikasi masalah, sosialisasi program, pelaksanaan program, evaluasi dan monitoring kemudian tindak lanjut. Hasil yang telah dicapai dari kegiatan pengabdian kepada masyarakat adalah peningkatan keterampilan teknis pengelola sarang burung walet, peningkatan produksi sarang burung walet sebesar 30% dari produktivitas awal, kesadaran lingkungan dalam melestarikan burung walet dan pemanfaatan limbah burung walet menjadi pupuk organik.
Analisis Strategi Pemasaran Terhadap Peningkatan Penjualan Jamu Herbal Rempah Unhy Cagibran Di Kec. Baranti Kab. Sidenreng Rappang Lahati, Rini Ana Binti; Latif, Adam; Haslindah, Haslindah
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.7187

Abstract

Penelitian ini bertujuan untuk mengidentifikasi strategi pemasaran dan peningkatan penjualan yang diperoleh oleh Unhy Cagibran dalam penjualan jamu herbal rempah 2U. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif, besar sampel menggunakan rumus Slovin yang diambil dengan cara probability simple random sampling. Skala pengukuran data dilakukan dengan lebih menekankan pada pengukuran sikap, pendapat, dan persepsi seseorang tentang fenomena sosial yang menggunakan skala Likert dengan menggunakan gradasi sangat baik, baik, kurang baik, tidak baik, sangat tidak baik.  Hasil penelitian ini mendapatkan strategi pemasaran yang berpengaruh terhadap peningkatan penjualan adalah promosi dengan koefisien sebesar 3.239 kemudian diikuti oleh strategi produk sebesar 0.286, lalu diikuti oleh distribusi 1.095 dan yang terakhir variable harga dengan tingkat koefisien sebesar -.1.238 sehingga dapat disimpulkan bahwa strategi penjualan produk jamu herbal rempah 2U Unhy Cagibran (produk, harga, distribusi, promosi) berpengaruh terhadap peningkatan penjualan (produk, harga, distribusi, promosi dan mutu barang). Hal ini diketahui dengan hasil pengujian regresi linear berganda p = 0,000 < 0,05. Dari uji tersebut bisa dikatakan bahwa pengaruh yang terjadi sangat signifikan dan hasil pengujian penelitian hipotesis dalam penelitian ini Ho ditolak dan Ha diterima. Produk jamu herbal rempah 2U Unhy Cagibran diharapkan terus menyusun strategi pemasaran kegiatan pemasarannya (produk, harga, distribusi, promosi) baik secara offline maupun melalui media sosial mengikuti perkembangan jaman sehingga diharapkan mampu menarik minat konsumen membeli pembelian produk jamu. Luaran yang diharapkan dari penelitian ini adalah akan dipublikasikan pada jurnal Nasional.Kata kunci: Strategi pemasaran, Peningkatan penjualan,Jamu
Transformation of SMEs: Strengthening Entrepreneurship and Product Innovation as Key Drivers of Business Evolution Herman, Bahtiar; Bashir, Shahid; Syahnur, Khaerunnisa Nur Fatimah; Haslindah, Haslindah; Absah, Yeni
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 3, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i3.5239

Abstract

The important role of Small and Medium Enterprises (SMEs) in driving economic growth requires a deep understanding of the factors that influence their performance. The number of samples in this study was 175 respondents, processed using the Structural Equation Modeling (SEM) method through the AMOS (Analysis of Moment Structure) program. This research explores the dynamics of entrepreneurial competence and product innovation as the main determinants of SME success. In the context of SMEs that have survived for two years in Gowa Regency, South Sulawesi, this research reveals that increasing entrepreneurial competence has a positive impact on business performance. Simultaneously, effective product innovation is proven to make a significant contribution to superior business outcomes. This study also highlights the mediating role of the market environment, demonstrating its influence on the relationship between entrepreneurial competence, product innovation, and business performance. These findings provide valuable insights for policy makers, educators and business actors who aim to increase the competitiveness and adaptability of SMEs amidst rapid business change.
Pemanfaatan Media Sosial sebagai Strategi untuk Meningkatkan Penjualan Ikan Nila di Desa Damai Muh. Irfan Mansyur; Muh. Tamrin; Haslindah Haslindah
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p355-364.42467

Abstract

Penelitian ini bertujuan untuk mengevaluasi pemanfaatan media sosial sebagai strategi untuk meningkatkan penjualan ikan nila di Desa Damai. Hasil analisis menunjukkan bahwa nilai persentase pemanfaatan media sosial sebagai strategi penjualan berada pada kategori baik dengan persentase 77% dari hasil yang diharapkan. Strategi penjualan dinilai penting karena mempermudah pencapaian target pasar. Penggunaan media sosial, khususnya Facebook, sebagai alat promosi menunjukkan hasil yang baik dengan persentase 73%, mengindikasikan bahwa Facebook efektif untuk promosi di Toko Damai Fish. Uji simultan menunjukkan bahwa variabel strategi penjualan secara bersama-sama berpengaruh signifikan terhadap variabel media sosial di Toko Damai Fish, dengan nilai thitung > ttabel, yaitu 3.073 > 1.678.
Analisis Pengaruh Word Of Mouth Dan Kualitas Harga Pada Pembelian Jasa Agen Laku Pandai Dalam Meningkatkan Omset (Studi Pada Andika Cell Kab. Bone) Sari, Ratri Agustina; Haslindah, Haslindah; Jumarni , Jumarni
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Word of Mouth dan Kualitas Harga terhadap keputusan pembelian pada jasa Agen Laku Pandai di Andika Cell, Kabupaten Bone, serta untuk menguji dampaknya terhadap omset penjualan. Seiring berkembangnya layanan Agen Laku Pandai di Indonesia, faktor-faktor seperti Word of Mouth dan Kualitas Harga menjadi kunci dalam meningkatkan keputusan pembelian dan omset. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada 100 responden yang menggunakan jasa Agen Laku Pandai di Andika Cell, Kabupaten Bone. Metode analisis yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM) dengan perangkat SmartPLS 4 untuk menguji hubungan antara variabel independen yaitu Word of Mouth dan Kualitas Harga dengan variabel dependen yaitu Keputusan Pembelian, serta untuk menilai dampaknya terhadap omset penjualan. Pendekatan SmartPLS memungkinkan analisis hubungan antar variabel secara simultan dan memberikan pemahaman yang lebih mendalam mengenai faktor-faktor yang mempengaruhi keputusan pembelian dan omset. Hasil penelitian menunjukkan bahwa Word of Mouth berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai T-statistic 111.821 dan p-value 0.000. Sebaliknya, Kualitas Harga tidak menunjukkan pengaruh yang signifikan terhadap keputusan pembelian, dengan nilai T-statistic 0.310 dan p-value 0.757. Temuan ini menunjukkan bahwa Word of Mouth memiliki peran penting dalam mempengaruhi keputusan pembelian pada layanan Agen Laku Pandai, sementara Kualitas Harga tidak memberikan dampak signifikan pada keputusan pembelian. Meskipun tidak dianalisis langsung dalam SmartPLS, hasil ini mengindikasikan bahwa pengaruh terhadap keputusan pembelian dapat berkontribusi pada peningkatan omset penjualan.
Measuring the Level of Fossil Energy Consumption, Economic Development, and International Trade on Co2 Emission Production in Indonesia Wardani, Tri Ulfa; Herianto, Herianto; Haslindah, Haslindah
El Barka Vol. 6 No. 2 (2023)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v6i2.7279

Abstract

Environmental health and climate change have become a global concern; there has been an increase in the amount of CO2 emissions from 1,720 million tons of CO2 equivalent in 2020 to 2,950 million tons of CO2 equivalents which has caused an increase in air temperature and widespread global warming. The purpose of this research is to see the relationship between energy consumption in the form of fossil energy, economic development, international trade and CO2 production in Indonesia. This research was built within the framework of a quantitative approach with an error correction model estimation model, data obtained from the world bank and world development indicators for the period from 1994-2021. Furthermore, the data is processed with the help of the STAT.17 application. Research to answer the question, do fossil energy consumption, economic development and international trade have short-term and long-term effects on the production of CO2 emissions in Indonesia. This study found that fossil energy consumption has both short and long term effects on CO2 emissions. Meanwhile, the variables of economic development and international trade only have a short-term effect. Thus this research is expected to be able to become the basis for strengthening to encourage the use of renewable energy towards sustainable development. This research is one of the comprehensive studies on economic development and environmental health.