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The Influence of Liquidity and Sales Growth on Capital Structure in Manufacturing Companies on The Indonesian Stock Exchange Pratiwi Ar, Dhita; Nurfadilah, N.; Ramlah, R.; Lawalata, Izzac L.D; Panus, P.
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.485

This study aimed to determine the effect of liquidity and sales growth on capital structure. The research population is food and beverage manufacturing companies listed on the Indonesia Stock Exchange for 2017 - 2021. The research sample was six companies. Data was analyzed using linear regression and processed using the IBM SPSS 25 program. The results showed that the partial Current Ratio negatively and significantly affects the Equity Ratio. Meanwhile, sales growth has no significant impact on Debt-to-equity Ratios in food and beverage companies.

Islamic Leadership, Emotional Intelligence, and Spiritual Intelligence on Passion of Work and Performance Panyiwi Kessi, Andi Makkulawu; Suwardi, Wisda Zulaeha; Mukhtar, Afiah; Asmawiyah, A.; Pratiwi AR, Dhita
Golden Ratio of Human Resource Management Vol. 2 No. 1 (2022): August - February
Publisher : Manunggal Halim Jaya

This study aims to test and analyze empirically the influence of Islamic leadership, emotional intelligence, and spiritual intelligence on morale, and the influence of Islamic leadership, emotional intelligence, spiritual intelligence, and passion of work on employee performance, as well as the effect of Islamic leadership, emotional intelligence, Spiritual intelligence on employee performance. Employee performance through and employee morale. The research was carried out in all work units at the 140 Islamic Private lecturers in the scope of LLDIKTI-IX. Data from the questionnaire were analyzed using the Structural Equation Model by AMOS. The study results found that Islamic leadership positively and significantly affected morale, emotional intelligence, and spiritual intelligence, increasing employee morale. Employee performance improves with high Islamic leadership and increased confidence. Emotional intelligence and spiritual intelligence have a positive but not significant effect on employee performance. The position of morale in the research model is not to be a mediating variable (intervening) in explaining the influence of Islamic leadership on employee performance. The role of morale in the research model is a perfect mediation variable (complete mediation) in explaining the effect of emotional intelligence and spiritual intelligence on employee performance. To improve employee performance, emotional intelligence cannot do it directly.

ANALISIS TINGKAT KEPUASAN PENGGUNA APLIKASI PEGADAIAN DIGITAL SERVICE DI PT. PEGADAIAN UNIT PANAIKANG MAKASSAR Mointi, Renny; Nurfadilah, Nurfadilah; Madrianah, Madrianah; Pratiwi Ar, Dhita; Rusli, Rusli
JURSIMA Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.544

In the business world, especially banking and non-banking, it has been very advanced, in order to remain on the stage of business competition, these institutions have made many technological innovations in their companies in order to provide the best facilities to customers so that they feel satisfied and remain loyal in the company. Customer satisfaction is one of the most important factors because it involves a person's feelings of pleasure or disappointment that arise after comparing perceptions or impressions of the performance or results of a product and its expectations. This study aims to analyze the level of user satisfaction with the digital service pawnshop application at PT. Pegadaian Unit Panaikang Makassar. The method used is gap analysis using the SPSS V. 20 program. 20. The data was tested with validity and reliability tests using SPSS V.20. The data obtained is valid because the significant value of each statement item is> 0.20, while the resulting data reliability test is> 0.6 with a performance of 0.642, and expectations of 0.691, so the research instrument is declared reliable. The research results obtained by the author show that the user satisfaction of the Pegadaian Digital Service application is very satisfying because> 69.

Analisis Kinerja Keuangan Atas Pelaksanaan Otonomi Daerah Kabupaten Toraja Utara Sebelum dan Setelah Pandemi COVID-19 Grace Randa Kadang; Muspa, Muspa; Rosanti, Novita; Pratiwi Ar, Dhita
Movere Journal Vol. 7 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v7i2.635

This research aims to determine the comparison of financial performanceregarding the implementation of regional autonomy in North Toraja Regency before andafter the Covid-19 pandemic. This research was conducted in (BPKAD) North Toraja witha research period of 6 months. This research uses a comparative quantitative method byanalyzing using ratios, namely the degree of decentralization ratio, independence ratio,efficiency ratio, effectiveness ratio and financial dependence ratio and each ratio has ameasurement scale. The research results show less than optimal performance in theimplementation of regional autonomy in the pre- and post-Covid era, which is reviewedfrom five aspects of regional finance, namely the degree of decentralization ratio,independence ratio, efficiency ratio, effectiveness ratio and financial dependency ratio

Analysis of Social and Environmental Impact Measurement Difficulties in Green Investment and Sustainable Finance Djafar, Djafar; Tabsir, Muhammad Kusnady; Rachmawaty, Rachmawaty; Djabir, Muh; Pratiwi Ar, Dhita
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.610

Purpose: This study examines the challenges in measuring social and environmental impacts in green investment and sustainable finance, with a focus on methodological inconsistencies, data quality, and the application of sustainability standards. It also explores the gap between theoretical frameworks and their practical implementation in corporate sustainability reporting. Research Method: The research employed a systematic literature review (SLR) approach to synthesize existing studies and identify recurring challenges in impact assessment methodologies. The SLR integrated theoretical perspectives, such as stakeholder and legitimacy theories, to connect the findings to established frameworks, highlighting their practical limitations in real-world applications. Results and Discussion: The study revealed significant inconsistencies in the methodologies used for impact measurement, including the limitations of both quantitative and qualitative approaches. Issues with data quality, such as reliance on self-reported data without adequate third-party verification, compromised the reliability of sustainability claims. Additionally, varying and ambiguous sustainability standards were shown to create confusion and potential greenwashing. The findings highlight the disparity between theoretical frameworks and their practical application, which undermines stakeholder trust and organizational legitimacy. Implications: This research contributes to academic knowledge by providing an integrated view of current challenges in sustainability impact measurement. It recommends adopting mixed-methods approaches and advanced technologies, such as blockchain, to improve transparency and reliability in sustainability reporting. The study suggests that aligning methodologies with comprehensive theoretical frameworks can enhance corporate practices and bolster stakeholder confidence in sustainability claims.

Pengaruh Hubungan, Emphaty, Nilai Dan Kepercayaan Terhadap Kepuasan Nasabah Pada Pt. Bank Sulselbar Cabang Utama Makassar: indonesia Sujatmiko, Sujatmiko; Pratiwi Ar, Dhita; Hamdat, Amiruddin; Panus, Panus; Amelia, Reski
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.355

Customer satisfaction is the level of a person's emotional state that is the result of a comparison between the performance appraisal/final product in relation to customer expectations and they can convey what and how their needs are. This study aims to examine and analyze the effect partially or simultaneously between relationships, emphaty, values and trust on customer satisfaction. Data collection using primary data obtained from customers at PT. Bank Sulselbar Makassar Main Branch where sampling uses the slovin formula where after doing calculations using the slovin formula sets a sample of 100 respondents. The results of the questionnaire have been tested for validity and reliability, as well as classical assumptions in the form of Normality, Multicolonerity Assumption, and Heteroscedasticity. The data analysis method uses multiple linear regression analysis assisted by the SPSS 23 program (Statistical Program For Social Science). The results showed that both partially and simultaneously relationships, emphaty, values and beliefs had a positive and significant effect on customer satisfaction so that all hypotheses proposed were accepted

Analisis Efektifitas dan Efisiensi Anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar Pratiwi Ar, Dhita; Ramlah, Ramlah; Anwar, Siti Adrianti; Muchsiddin, Murdin; Sasmita, Halida
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 1 No. 1 (2023)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v1i1.441

: Berdasarkan data diketahui Dinas Pemuda dan Olahraga Kota Makassar masih belum mampu menyerap anggaran yang sudah dianggarkan. Peranan anggaran dalam perencanaan dicapai dengan menyatakan dalam nilai uang, besarnya input yang diperlukan untuk diperlukan dalam melaksanakan aktivitas yang direncanakan dalam periode anggaran Tujuan penelitian ini adalah untuk menganalisis Efektifitas Dan Efisiensi Anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar. Adapun metode analisis yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan rasio keuangan dalam hal ini yang akan dianalisis yaitu analisis efektivitas dan efisensi. Fokus dalam penelitian ini adalah laporan realisasi anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar. Pengumpulan data menggunakan teknik data sekunder yaitu data yang bersifat kuantitatif, selama tiga tahun terakhir dari 2020-2022 yang diperoleh dari dokumen laporan realisasi anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar. Hasil penelitian menunjukkan bahwa tingkat atau kriteria efektivitas Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar dari tahun 2020-2022 yaitu memiliki persentase nilai yang berbeda-beda namun kriterianya tetap sama yatu cukup efektif. Kriteria cukup efektif di karenakan beberapa belanja yang ter-realisasi hingga 98%. Serta pelaksanaan anggaran Pengadaan Barang Dan Jasa Pada Dinas Pemuda Dan Olahraga Kota Makassar dari tahun 2020-2022 memiliki persentase nilai efisiensi berbeda setiap tahunnya namun kriteria secara keseluruhan kurang efisien. Ini dikarenakan pengelolaan anggaran belanja belum berhasil memenuhi syarat efisiensi yaitu penggunaan dana yang minimum untuk mencapai hasil yang maksimal

Islamic Leadership, Emotional Intelligence, and Spiritual Intelligence on Passion of Work and Performance Panyiwi Kessi, Andi Makkulawu; Suwardi, Wisda Zulaeha; Mukhtar, Afiah; Asmawiyah, A.; Pratiwi AR, Dhita
Golden Ratio of Human Resource Management Vol. 2 No. 1 (2022): August - February
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v2i1.87

This study aims to test and analyze empirically the influence of Islamic leadership, emotional intelligence, and spiritual intelligence on morale, and the influence of Islamic leadership, emotional intelligence, spiritual intelligence, and passion of work on employee performance, as well as the effect of Islamic leadership, emotional intelligence, Spiritual intelligence on employee performance. Employee performance through and employee morale. The research was carried out in all work units at the 140 Islamic Private lecturers in the scope of LLDIKTI-IX. Data from the questionnaire were analyzed using the Structural Equation Model by AMOS. The study results found that Islamic leadership positively and significantly affected morale, emotional intelligence, and spiritual intelligence, increasing employee morale. Employee performance improves with high Islamic leadership and increased confidence. Emotional intelligence and spiritual intelligence have a positive but not significant effect on employee performance. The position of morale in the research model is not to be a mediating variable (intervening) in explaining the influence of Islamic leadership on employee performance. The role of morale in the research model is a perfect mediation variable (complete mediation) in explaining the effect of emotional intelligence and spiritual intelligence on employee performance. To improve employee performance, emotional intelligence cannot do it directly.

Interrelation of Zakat Literacy, Social Behavior and Perceived Value on Intention of paying Zakat Pratiwi Ar, Dhita; Salam, Karta Negara; B, Ceskakusumadewi; Rizal, Muhammad; Panus, Panus
International Conference on Islamic Economic (ICIE) Vol. 3 No. 1 (2024): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.341

: Through data from Puskas Baznas (2022), measurement results in the Sulawesi Region were found in general, the value of the Zakat Literacy Index in 2020 falls into the literacy level category moderate, namely 65.73 where the value of basic understanding gets a score of 71.30 (literacy level moderate) and the value of advanced understanding of zakat is included in the literacy level category the low is 55.40. It can be concluded that in the Sulawesi Region the level pRespondents' understanding of aspects of basic knowledge falls into the sufficient category baik, but the respondents' understanding of the aspects of zakat management in the institution official zakat is still relatively low. The purpose of this research is to find out whether Zakat literacy affects the intention to give zakat, how does social behavior influence the intention of paying zakar, then to find out the perceived value as a mediating variable affect the intention to tithe. This research is an associative quantitative, with non-technical probability sampling. The object of this research is muzakki with different backgrounds in Makassar which is easy to reach. Respondents were rounded up to 100 people collected through a questionnaire, with an ordinal scale, which is distributed to respondents to determine literacy, social behavior, perceived value and intention of muzakki. Data analysis method used in this study moderation uses SmartPLS by entering all data and tested convergent validity, discriminant validity, and significance test.

The Influence of Liquidity and Sales Growth on Capital Structure in Manufacturing Companies on The Indonesian Stock Exchange Pratiwi Ar, Dhita; Nurfadilah, N.; Ramlah, R.; Lawalata, Izzac L.D; Panus, P.
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.485

This study aimed to determine the effect of liquidity and sales growth on capital structure. The research population is food and beverage manufacturing companies listed on the Indonesia Stock Exchange for 2017 - 2021. The research sample was six companies. Data was analyzed using linear regression and processed using the IBM SPSS 25 program. The results showed that the partial Current Ratio negatively and significantly affects the Equity Ratio. Meanwhile, sales growth has no significant impact on Debt-to-equity Ratios in food and beverage companies.

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