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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Accounting Profession Journal (APAJI) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Journal of Marketing Management and Innovative Business Review
Sukarno, Zulfikry
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Current Ratio Dan Return On Asset Terhadap Return Saham Pada PT Bank Rakyat Indonesia (Persero) Tbk Mappamiring, Mappamiring; Sukarno, Zulfikry
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9699

Abstract

The objective of the research is to determine the influence of the current ratio and return on assets on stock returns at PT Bank Rakyat Indonesia (Persero) Tbk. Research data comes from Financial Reports for 10 years from 2012 to 2021 obtained from www.bri.co.id and www.idx.co.id. The descriptive quantitative research approach method is the results of SPSS v.25 statistical analysis in the form of numbers and then described in the form of an explanation of the results of scientific research. Based on the results of the t-test, it is known that the current ratio has no effect on stock returns with a calculated t value of -0.544 < t table 2.026 and a probability value of 0.590 > 0.05. And the return on assets variable also does not have a significant effect on stock returns. With a t-count value of 1,327 < t table 2,026 and a probability value of 0.193 > 0.05.
STRATEGI PENGEMBANGAN USAHA MIKRO KECIL PEREMPUAN MELALUI PENINGKATAN DAYA SAING Sukarno, Zulfikry; Rifai, Didit Fachri
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i1.184

Abstract

Tujuan penelitian ini untuk mengetahui Strategi pemasaran bisnis yang digunakan pelaku usaha mikro kecil Perempuan di Kota Makassar untuk meningkatkan Kinerja Usahanyamelalui Daya Saing. Penelitian ini menggunakan metode pendekatan kuantitatif. Metode pengumpulan data melalui penyebaran kuesioner kepada pelaku usaha mikro kecil perempuan sebanyak 280 responden yang tersebar di 14 kecamatan di Kota Makassar. Teknik analisis data dan pengujian hipotesis menggunakan path analysis dengan program SEM PLS. Penelitian ini menggunakan tiga variabel yaitu Strategi Pemasaran sebagai variabel eksogen, Daya Saing sebagai variabel mediasi dan Kinerja usaha sebagai variabel endogen. Hasil penelitian ini menunjukkan bahwa Strategi Pemasaran dan Daya Saing berpengaruh signifikan terhadap kinerja usaha, Strategi pemasaran berpengauh signifikan terhadap daya saing usaha, dan Strategi Pemasaran berpengaruh signifikan terhadap kinerja usaha yang dimediasi oleh Daya Saing.
Niat dan Perilaku Whistleblowing Auditor Pemerintah Arif, Muhammad Faisal; Sukarno, Zulfikry
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8141

Abstract

ABSTRACTThis study aims to examine the Theory of Planned Behavior (TPB) construct in the whistleblowing behavior of government auditors. Respondents in this study were BPK auditors representing South Sulawesi, totaling 86 respondents. The tool used in data management uses Partial Least Square (PLS). The results showed that whistleblowing attitudes, subjective norms, and perceived behavioral control had a significant positive effect on whistleblowing intentions, the same was found in the relationship between perceived behavioral control and whistleblowing behavior. In addition, significant positive results were found in the relationship between intention and whistleblowing behavior and the relationship between subjective norms and whistleblowing attitudes. This research contributes to the BPK as a government financial auditing institution to build a work environment that can encourage their auditors to have intention and behavior as a whistleblowing. The limitation of this study lies in the scope of the population, only BPK auditors representing South Sulawesi and only conducting tests on the Theory of Planned Behavior (TPB) construct in assessing the intentions and behavior of BPK auditor whistleblowing. We hope that further research can develop by comparing the whistleblowing intentions and behavior of government external auditors (BPK) and internal auditors (BPKP and Inspectorate).
Effectiveness of Financial Management in Traditional Snack Businesses (Home Industry Study in Makassar City) Sulfati, Andi; Rapanna, Patta; Sukarno, Zulfikry
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.993

Abstract

The results of the study show that effective and efficient financial management is critical to the success of the traditional hawker home industry in Makassar City. Measures such as separating personal and business finances, developing a clear budget, and consistently monitoring cash flow help ensure business stability and growth. The use of financial technology facilitates financial recording and analysis, while efficient raw material stock management can reduce wastage. In addition, maintaining an emergency fund and conducting regular financial evaluations help anticipate risks and improve efficiency. These strategies, if implemented with discipline, will support business sustainability and growth amidst competition.
Manajemen Strategi dalam Perspektif Ilmu Manajemen: Analisis Berbasis Literatur Akbar, Abdi; Mustafa, Muh. Yushar; Haeruddin, M. Ikhwan Maulana; Mustafa, Riad; Sukarno, Zulfikry; Darmawinata, Widhi N. S.; Ekawaty, Charisma
Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Vol. 1 No. 1 (2024): FEBRUARY 2024 - JRBME
Publisher : Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi

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Abstract

Pentingnya manajemen strategi terletak pada kemampuannya untuk membantu organisasi menghadapi perubahan lingkungan yang cepat dan kompleks. Hal ini disebabkan oleh beberapa faktor, salah satunya adalah tuntutan dari dinamika dunia usaha yang mendorong organisasi agar dapat menyesuaikan diri, berinovasi, dan juga mengantisipasi perubahan pasar, kebutuhan teknologi, dan kebutuhan pelanggan. Penelitian ini pun kemudian mencoba menggali lebih dalam terkait peranan manajemen strategi dalam perspektif ilmu manajemen dengan pendekatan kualitatif, yaitu studi literatur. Hasil dari studi literatur ini menyimpulkan bahwa manajemen strategi dalam sudut pandang manajemen melibatkan serangkaian aktivitas yang terkait dengan pengamatan lingkungan, perumusan strategi, implementasi strategi, dan evaluasi serta pengendalian. Dalam pengamatan lingkungan, manajemen strategi melakukan analisis pasar, analisis pesaing, analisis tren ekonomi, teknologi, sosial, dan politik, serta identifikasi peluang dan ancaman yang ada.
Pengaruh Tunjangan Kinerja, Kompetensi dan Motivasi terhadap Kinerja Pegawai pada Humas dan Protokolan Sekretariat Daerah Kabupaten Manokwari Makatita, Ika Ainul Ridha; Abdullah, Abdullah; Reynilda, Reynilda; Sukarno, Zulfikry
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.330

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Tunjangan Kinerja, Kompetensi Dan Motivasi Terhadap Kinerja Pegawai. Pendekatan penelitian ini menggunakan pendekatan kuantitatif data primer melalui penyebaran kuesioner terhadap 40 pegawai Humas dan Protokolan Sekretariat Daerah Kabupaten Manokwari. Untuk mengukur pengaruh langsung variabel Tunjangan Kinerja, Kompetensi dan Motivasi Kerja terhadap Kinerja Pegawai dengan bantuan alat analisis menggunakan SPSS v.25, dari hasil penelitian menunjukkan bahwa variabel Tunjangan kinerja (t hitung 2,499 > 2,030 dan nilai sig 0,016 < 0,05), Kompetensi (t hitung 3,637 > 2,030 dan nilai sig 0,001 < 0,05) dan Motivasi Kerja (t hitung 4,259 > 2,030 dan nilai sig 0,000 < 0,05) berpengaruh positif dan signifikan terhadap Kinerja Pegawai. Hasil penelitian pengaruh secara simultan variabel Tunjangan kinerja, Kompetensi dan Motivasi Kerja dengan F hitung (33,204 > 3,181) terhadap Kinerja Pegawai Humas dan Keprotokolan Sekertariat Daerah Kabupaten Manokwari.
OPTIMIZATION OF CREDIT FACILITIES FOR EMPOWERING SMALL AND MICRO ENTERPRISES MODERATED BY FINANCIAL LITERACY Sukarno, Zulfikry; Themba, Orfyanny Syahreffy; Mokhtar, Susiana
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 12, No 2 (2025): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

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Abstract

PURPOSE - The purpose of the study is to analyze and predict the causal relationship of the impact of providing credit facilities to MSEs in Makassar City, in order to maximize their business income. Descriptive quantitative research model with sample determination through non-purposive sampling.METHODOLOGY - . The research sample was 100 Makassar MSE actors who were used as respondents. Data collection from respondent questionnaires. Data analysis uses variant-based SEM to test models and theories. Testing of structural models and measurement models with the help of smartPLS 3.0.FINDING - The test results show that the provision of credit facilities optimally has a significant and positive impact on increasing the business income of MSE actors in Makassar City. Financial literacy owned by MSE actors is able to increase their business income and the role of moderation. Financial literacy does not have an influence on the relationship between credit optimization and MSE empowerment
Co-Authors Abdi Akbar Idris Abdullah Abdullah Arif, Muhammad Faisal Darmawinata, Widhi N. S. Ekawaty, Charisma M. Ikhwan Maulana Haeruddin Makatita, Ika Ainul Ridha Mappamiring Mappamiring Mokhtar, Susiana Muh. Yushar Mustafa Mustafa, Riad Rapanna, Patta Reynilda Reynilda Rifai, Didit Fachri Sulfati, Andi Themba, Orfyanny Syahreffy