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All Journal JURNAL AKUNIDA Journal of Management - Small and Medium Enterprises (SME's) Indo-Fintech Intellectuals: Journal of Economics and Business Golden Ratio of Taxation Studies Jurnal Ekonomi Manajemen dan Kewirausahaan
Gemini, Pra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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KEBERHASILAN USAHA BERBASIS KOMPETENSI DAN MOTIVASI Gemina, Dwi; Palahudin, Palahudin; Ferdiansyah, M; Gemini, Pra
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 3 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i3.17327

Abstract

This study aims to determine how competence and motivation affect the business performance of MSMEs partially and simultaneously in Cicurug District. The population is 105 business actors in Cicurug District in 2022. A sample of 70 individuals was obtained by purposive sampling. The primary data utilized in this research is from primary sources. Data analysis employs quantitative techniques, namely multiple linear regression analysis. The research findings indicate a simultaneous effect of competence and motivation on business success and a partial influence of each factor on business success individually. Keywords: Competence; Motivation; Business Success
A Analysis of Receivables Management on Cash Flow Effectiveness at PT Kimia Farma, Tbk Listed on the Indonesia Stock Exchange (IDX): Analysis of Receivables Management on Cash Flow Effectiveness at PT Kimia Farma, Tbk Listed on the Indonesia Stock Exchange (IDX) Natasya, Evelyn Putri; Gemini, Pra; Taliding, Arianto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2316

Abstract

This study aims to analyze the effect of receivables management on the cash flow effectiveness of PT Kimia Farma Tbk during the 2016–2023 period. Using a quantitative method with secondary data from the company's financial reports, the independent variable in this research is receivables management, measured through the receivables turnover ratio, while the dependent variable is cash flow effectiveness, measured by total cash flow. Data were analyzed using simple linear regression with SPSS 23, along with classical assumption tests to ensure model validity.The findings reveal that receivables management has a negative and significant effect on the company's cash flow effectiveness. Inefficiencies in receivables management, such as loose credit policies, slow collection cycles, or an increase in uncollectible receivables, disrupt operational cash flow. These results align with working capital management theory and previous studies, indicating that poor receivables management can reduce the availability of funds for operations, short-term liabilities, and investments.
PENGARUH KREDIT SIMPAN PINJAM TERHADAP PENDAPATAN KOPERASI PADA KOPERASI BERKAT CABANG PANAKUKANG KOTA MAKASSAR angraen, safira; Pasulu, Milka; gemini, pra
Jurnal Ekonomi Manajemen dan Kewirausahaan Vol 2 No 2 (2025): JEKOMERS
Publisher : STIM-LPI Makassar

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Abstract

Penelitian ini betujuan untuk menganalisis pengaruh koperasi simpan pinjam terhadap pendapatan koperasi pada koperasi berkat cabang panakukang kota makassar. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan data primer dan data yang diperoleh dianalisis menggunakan SPSS versi 25.0. hasil penelitian menunjukkan Validitas dan Reliabilitas penelitian menunjukkan bahwa koperasi simpan pinjam memiliki hubungan yang signifikan terhadap pendapatan koperasi. Hasil penelitian menunjukkan bahwa pendapatan koperasi mengalami fluktuatif yakni kenaikan dan penurunan. Terjadinya kenaikan dan penurunan pendapatan koperasi dikarenakan terdapat beberapa anggota yang mengalami kredit macet serta kurang berkembangnya perputaran modal usaha pada koperasi. Dengan fluktuatifnya pendapatan koperasi, maka dapat mempengaruhi pendapatan atau bantuan modal usaha kepada anggota koperasi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PT. MUSTIKA RATU TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 novyanti, vabiola; gemini, pra; fausiah, fausiah
Jurnal Ekonomi Manajemen dan Kewirausahaan Vol 2 No 2 (2025): JEKOMERS
Publisher : STIM-LPI Makassar

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Abstract

Semua jenis perusahaan pasti akan mengupayakan segala cara agar dapat mempertahankaneksistensi atau kelangsungan hidup perusahaannya. Suatu badan usaha harus mengetahui hal - halyang berkaitan dengan struktur keuangan internalnya agar manajemen dapat menentukan kriteriapenentuan tingkat pembiayaan yang optimal dalam suatu usaha. Suatu perusahaan dituntut untukmemahami dengan baik tentang hal - hal yang berkaitan dengan struktur modal perusahaan yang akandijadikan landasan untuk menentukan komponen penyusunnya. Struktur modal dipengaruhi olehbeberapa faktor diantaranya adalah faktor likuiditas dan struktur aktiva.Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan struktur aktiva terhadapstruktur modal pada PT. Mustika Ratu Tbk yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Jenis penelitian ini adalah penelitian asosiatif. Populasi dalam penelitian ini adalah PT. MustikaRatu Tbk dan sampelnya adalah laporan keuangan PT. Mustika Ratu Tbk periode 2019-2023. Teknikpengumpulan data yang digunakan adalah teknik dokumentasi dengan mengunakan metode analisislinear berganda dan uji hipotesis.Hasil dari penelitian ini yaitu likuiditas berpengaruh negatif dan tidak signifikan terhadap strukturmodal PT. Mustika Ratu Tbk dan juga struktur aktiva berpengaruh negatif dan signifikan terhadapstruktur modal PT. Mustika Ratu Tbk.
Analysis of The Impact of Company Existence Related to Tax Holiday and Allowance Asmin, Erny Amriani; Gemina, Dwi; Gemini, Pra; Hutajulu, Immanoel Gunawan; Mashadi, M.; Hutajului, Richard Surungan
Golden Ratio of Taxation Studies Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i1.320

Abstract

This study aims to analyze the impact of a company’s existence receiving tax holidays and allowances on the surrounding community. Data were collected from the community around the company, local government, and management and analyzed descriptively. The sample comprises 10 people from the community around LNK, Mojokerto local government, and company representatives. Similarly, data were collected from 10 communities around EOJI located in Gresik, a representative from the local government and the company using the Non- Probability Accidental Sampling technique. They were then classified to obtain an overview of the total impact of the two companies receiving TA and TH, with 50%, 30%, and 20% weight from the perspective of the surrounding community, regional government, and the company, respectively. The results showed that LNK has an impact of 82.96 with a good category, thus, it is recommended as a good company with a positive and significant impact on the community. EOJI is only 67.35% and can not be recommended to get TA and TH because the benefits are not significant enough for the surrounding community. This study recommends that the government, as the policyholder in the provision of TA and TH, pay more attention to the impact of the company’s existence from the Social, Economic, CSR, and Environmental aspects. Further studies should be conducted on different companies receiving to determine the policy effectiveness of giving TA and TH.
SISA HASIL USAHA KOPERASI DENGAN PENDEKATAN MODAL LUAR, VOLUME USAHA DAN JUMLAH ASET Gemina, Dwi; Kartini, Tini; Gemini, Pra
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4283

Abstract

Cooperatives are directed as a collective community effort to increase the level of economic prosperity together. The research objective was to analyze the effect of external capital, business volume and total assets on the residual results of operations. The research method used is quantitative with verification. The sample was conducted by purposive sampling based on the criteria of being active in conducting annual member meetings for 10 years. The results show that simultaneously external capital, business volume and total assets have a positive and significant effect on the remaining operating results. Meanwhile, partially, outside capital and total assets have a positive and significant effect on the remaining operating results, business volume has a negative and significant effect on the remaining operating results. Business volume has a negative effect because sales transactions will tend to decrease so that it can also reduce profits or decrease the remaining operating results. Because the smaller the volume of business run by the cooperative, the lower the income from the business.
PROFITABILITAS BERBASIS PERPUTARAN MODAL KERJA Gemini, Pra; Gemina, Dwi; Asmin , E. A.
Jurnal Akunida Vol. 8 No. 2 (2022): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i2.6694

Abstract

Tujuan penelitian ini adalah: (1) Untuk menganalisis realisasi pengelolaan sumber dan penggunaan dana dalam menjalankan operasional bisnis; (2) Untuk menganalisis tingkat stabilitas keuangan perusahaan dalam mencapai efektifitas pengelolaan keuangan perusahaan. Penelitian ini dilakukan di PT. Adhi Karya (Persero) Tbk, pada periode 2018-2019. Teknik pengumpulan data yang digunakan adalah studi pustaka dan dokumentasi. Teknik analisis data yang digunakan adalah (1) analisis rasio; (2) analisis sumber dan penggunaan dana. Hasil penelitian menunjukkan bahwa: (1) Penggunaan dana masih jauh lebih besar dari pada sumber dana; (2) Rasio yang digunakan dalam penelitian ini yaitu rasio Likuiditas dan rasio profiltabilitas menunjukkan penurunan dari tahun 2018 ke tahun 2019 (3) Tingkat stabilitas keuangan berlum tercapai. Kata Kunci: Sumber dan Penggunaan Dana, Stabilitas Keuangan
PENILAIAN STABILITAS KEUANGAN PERUSAHAAN : PENDEKATAN ANALISIS RASIO KEUANGAN DAN ANALISIS SUMBER DAN PENGGUNAAN DANA Gemini, Pra; Asmin, Erny Amriani; Gemina, Dwi
Jurnal Akunida Vol. 9 No. 2 (2023): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i2.11271

Abstract

Rasio keuangan merupakan salah satu alat perbandingan yang dapat dilakukan dalam melakukan suatu pengukuran atau penilaian atas sejumlah stabilitas keuangan suatu perusahaan, tujuan penelitian ini adalah untuk menganalisis bagaiamana realisasi pengelolaan sumber dan penggunaan dana dalam menjalankan operasional bisnis perusahaan, selain itu untuk dapat  menganalisis tingkat stabilitas keuangan perusahaan dalam mencapai efektifitas pengelolaan keuangan perusahaan dengan menggunakan rasio keuangan. Objek dan fokus penelitian ini dilakukan pada  PT. Adhi Karya (Persero) Tbk selama periode 2020-2021. Teknik pengumpulan dan analisis data yang digunakan adalah studi pustaka dan dokumentasi serta alat analisis yang digunakan adalah analisis rasio dan analisis sumber dan penggunaan dana. Hasil penelitian menunjukkan bahwa penggunaan dana masih jauh lebih besar dari pada sumber dana, selain itu Rasio yang digunakan dalam penelitian ini yaitu rasio Likuiditas dan rasio profiltabilitas menunjukkan bahwa terjadi penurunan dari tahun 2020 ke tahun 2021 sehingga kesimpulan yang didapat menunjukan bahwa tingkat stabilitas keuangan perusahaan berlum tercapai.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF BUDGET REALIZATION TO ASSESS THE PERFORMANCE OF THE STATE TREASURY SERVICE OFFICE (KPPN) Taliding, Arianto; Gemini, Pra; Nurmega; Askar, Muhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3700

Abstract

This study aims to analyze the effectiveness and efficiency of budget realization as a basis for evaluating the performance of the State Treasury Service Office (KPPN) Makassar I for the period 2020 to 2024. The research uses a descriptive quantitative method with secondary data derived from budget realization reports and the number of Payment Order Letters (SP2D) issued to partner work units of KPPN Makassar I. Effectiveness is measured by the ratio of realization to budget allocation, while efficiency is measured by the ratio of realization to the number of SP2D issued. The results show that the effectiveness of budget realization over fire years consistently falls under the “effective” category, with ratios ranging from 93,98% to 97,04%. Meanwhile, efficiency fluctuated but showed significant improvement in the last two years, with the highest value of Rp. 210.523.391 per SP2D in 2023. These findings indicate that KPPN Makassar I has demonstrated good performance in budget disbursement. Therefore, the hypothesis stating that the effectiveness and efficiency of budget realization at KPPN Makassar I meet good criteria is accepted.
Co-Authors angraen, safira Askar, Muhammad Asmin , E. A. Dwi Gemina Erny Amriani Asmin FAUSIAH, FAUSIAH FERDIANSYAH, M Hutajulu, Immanoel Gunawan Hutajului, Richard Surungan Kartini, Tini Mashadi, M. Natasya, Evelyn Putri novyanti, vabiola Nurmega Palahudin, Palahudin Pasulu, Milka Taliding, Arianto