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All Journal Tangible Journal Accounting Research Unit (ARU JOURNAL) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ekonomi Manajemen dan Kewirausahaan
Taliding, Arianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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The Effect of Working Capital Turnover on Profitability at PT Astra Otoparts, Tbk Mangnganna, Makdalena; Taliding, Arianto; Ambalele, Elisabeth
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.v4i6.2112

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja terhadap profitabilitas pada PT Astra Otoparts Tbk sehingga variabel dalam penelitian ini terdiri dari 3 variabel independen yaitu perputaran modal kerja yang di tinjau dari perputaran kas (X1), perputaran piutang (X2), dan perputaran persediaan (X3) dan variabel dependennya yaitu profitabilitas ROA (Y). Penelitian ini menggunakan metode kuantitatif. Berdasarkan hasil pengujian yang telah dilakukan nilai sig sebesar 0,003 yang lebih kecil dari nilai signifikan 0,05. Sedangkan nila F tabel sebesar 3,86 dan F hitung sebesar 9,415 yang berarti bahwa F hitung > Ftabel dimana di ketahui secara simultan semua variabel independen (Perputaran kas , perpuataran piutang dan perputaran persediaan) berpengaruh positif dan signifikan terhadap profitabilitas ROA.  
Analysis of Asset Utilization in Measuring Profitability at PT. Telkom Indonesia (Persero), Tbk Irpa, Kristina; Taliding, Arianto; Usman, Rahmi
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.v4i6.2113

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penggunaan aset dalam mengukur profitabilitas pada PT. Telkom Indonesia (Persero) Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan data yang berupa angka-angka yang selanjutnya diukur menggunakan statistik sebagai alat uji perhitungan. Pengambilan sampel dengan tekhnik purposive sampling dimana sampelnya yaitu laporan laba rugi dan laporan posisi keuangan (neraca) pada laporan keuangan PT. Telkom Indonesai (persero) Tbk. Periode 2016-2023 sumber data dalam penelitian ini yaitu data sekunder. Berdasarkan analisis regresi pada hasil uji t pada tabel Coefficients nilai signifikansinya sebesar 0.000 yang berada dibawah 0.05. Sedangkan t hitung dan t tabel yaitu, t hitung 7,565 > t tabel 1,859  maka dinyatakan penggunaan aset tetap berpengaruh secara positif  dan signifikan terhadap profitabiliitas Return on Asset (ROA). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara tingkat Fixed Asset Turn Over (FATO) dalam mengukur profitabilitas pada Return on Asset pada PT. Telkom Indonesia (persero) Tbk. Periode 2016-2023.  
Analysis of Working Capital Management in an Effort to Increase Liquidity and Profitability at PT Unilever Indonesia, Tbk Imanuddin, Imanuddin; Monti, Renny; 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.v4i6.2254

Abstract

This research aims to find out how working capital management and liquidity levels affect profitability at PT Unilever Indonesia, Tbk.The data used in this research is secondary data using a purposive sampling method, namely the financial position report (balance sheet), profit and loss report in the financial statements of PT. Unilever Indonesia, Tbk for the 2016-2023. The type of research is quantitative research because the data used is in the form of numbers which are then analyzed using multiple linear analysis. The results of this research were also tested using classical assumption tests and hypothesis tests. The research test results show that working capital and liquidity (current ratio) partially do not have a significant effect on profitability. Meanwhile, working capital and liquidity (current ratio) simultaneously have a significant influence on company profitability
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.
A Analysis of the Effect of Profitability and Liquidity Levels as a Response to the Capital Structure at PT Telkom Indonesia (Persero) Tbk in 2016-2023 Sombolayuk, Nadia; Taliding, Arianto; Guntur, Ihsan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (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.v5i1.2323

Abstract

This research aims to analyze the influence of profitability and liquidity on the capital structure of PT Telkom Indonesia (Persero), Tbk in 2016-2023. Using quantitative methods with secondary data in the form of company financial reports, the independent variables in this research are profitability and liquidity while the dependent variable is capital structure. Data were analyzed using multiple linear regression with the help of SPSS 22, as well as classical assumption tests to ensure the validity of the model. Based on the regression analysis of the t test results in the coefficients table, profitability as measured using ROA and ROE has a significant value smaller than 0.05, which means it has significant effect on capital structure. Liquidity measured using CR dan QR has a significant value greater than 0.05, which means it has no significant effect on capital structure. Then the F test results in the Anova table have an F-count > F-table value and a significant value smaller than 0.05, thus indicating that profitability and liquidity influence capital structure simultaneously
The PENGARUH PROPORSI PEGAWAI TERHADAP KUALITAS PELAYANAN DI PUSKESMAS BARA PERMAI PALOPO Irfan, Andi; Taliding, Arianto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (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.v5i2.3016

Abstract

Penelitian ini bertujuan untuk menganalisis adanya pengaruh signifikan proporsi pegawai terhadap kualitas pelayanan di Puskesmas Bara Permai Palopo. Sampel dalam penelitian ini adalah pasien yang melakukan kunjungan ke Puskesmas Bara Permai Palopo. Data dalam penelitian ini dikumpulkan dengan metode penelitian survei yakni dengan membagikan kuesioner secara langsung kepada para pasien yang melakukan kunjungan ke Puskesmas Bara Permai Palopo. Hasil penelitian akan dianalisis menggunakan analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa proporsi pegawai berpengaruh terhadap kualitas pelayanan di Puskesmas Bara Permai Palopo
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.
PENGARUH PERPUTARAN PERSEDIAAN DAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA herlina, herlina; Taliding, Arianto; aminah, aminah
Jurnal Ekonomi Manajemen dan Kewirausahaan Vol 1 No 2 (2024): JEKOMERS
Publisher : STIM-LPI Makassar

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

Abstract

Setiap perusahaan dalam menjalankan kegiatannya usahanya tidak terlepas dari tujuan utamanya yaitu untuk memaksimalkan laba. Laba merupakan penunjang kelangsungan hidup suatu perusahaan. Laba juga merupakan salah satu ukuran kemampuan perusahaan dalam melakukan kegiatan operasional perusahaan. Ada banyak bisnis di Indonesia yang membantu pertumbuhan ekonomi negara. Industri tekstil dan garmen adalah salah satu yang paling signifikan. Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran persediaan dan modal kerja terhadap profitabilitas pada perusahaan Manufaktur sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Tipe penelitian ini adalah explanotary research, dengan sampel di sector tekstil dan garmen sebanyak 11 perusahaan selama periode 4 tahun sehingga dihasilkan sampel sebanyak 44 sampel. Data yang digunakan dalam penelitian ini adalah data time series. Metode analisis menggunakan analisis regresi linier berganda dengan signifikansi sebesar 0,00 yang diuji menggunakan aplikasi SPSS versi 26. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa secara parsial perputaran persedian berpengaruh positif tidak signifikan terhadap profitabilitas dan modal kerja berpengaruh positif signifikan terhadap profitabilitas. Secara simultan perputaran persedian dan modal kerja berpengaruh signifikan terhadap profitabilitas.
Pengaruh Sumber Daya Manusia, Teknologi Informasi, dan Etika Profesi terhadap Kualitas Auditor Eksternal Asnawir, Asnawir; Touwely, Godprit Haris; Hidayatullah, Andi Muh Syukur; Firmansyah, Andi; Taliding, Arianto; Nurhaedah, Nurhaedah
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp184-193

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh Sumber Daya Manusia (SDM), Penggunaan Teknologi Informasi (TI), dan Etika Profesional terhadap Kualitas Auditor Akuntan Publik Eksternal pada Kantor Akuntan Publik (KAP) di wilayah Kalimantan dan Sulawesi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research, yang bertujuan menjelaskan hubungan kausal antarvariabel melalui analisis Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Data primer diperoleh dari hasil penyebaran kuesioner kepada 70 auditor eksternal yang dipilih secara purposif berdasarkan representasi wilayah. Hasil penelitian menunjukkan bahwa SDM, TI, dan Etika Profesional berpengaruh positif dan signifikan terhadap kualitas auditor eksternal. Di antara ketiga variabel tersebut, SDM menjadi faktor paling dominan yang menentukan keberhasilan audit, diikuti oleh peran TI dan Etika Profesional sebagai faktor pendukung. Selain itu, Kualitas Auditor Akuntan Publik Eksternal berperan sebagai variabel pemoderasi yang memperkuat hubungan antarvariabel utama. Secara empiris, penelitian ini menegaskan pentingnya peningkatan kompetensi auditor, adaptasi teknologi audit modern, serta penerapan etika profesional secara konsisten dalam membentuk audit yang kredibel, transparan, dan berintegritas tinggi.
Analisis Komparatif Tingkat Transparansi antara Bank Konvensional dan Bank Syariah di Indonesia Nababan, Ailen Romauli; Teri, Teri; Taliding, Arianto; Tikupadang, Wendy Kala
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.725

Abstract

This study aims to conduct a comparative analysis of the transparency level between Conventional Banks and Islamic Banks in Indonesia during the period 2019–2023. Transparency is considered an essential factor in building public trust, investor confidence, and regulatory compliance, as well as being a key indicator of good corporate governance in the banking industry. The research employs a qualitative descriptive approach, analyzing official documents such as annual reports and financial statements published through the Indonesia Stock Exchange (IDX). The findings reveal that BRI consistently emphasizes technical aspects of disclosure, including financial reporting, business risk, and regulatory compliance. Meanwhile, BSI demonstrates a significant improvement in transparency, particularly after the merger in 2021, with greater emphasis on ethical dimensions, sharia contracts, profit-sharing mechanisms, and sharia-based governance. These results indicate that the main difference in transparency characteristics lies not only in reporting format but also in the underlying values guiding each banking system’s operations.
Co-Authors Ambalele, Elisabeth Aminah Aminah Andi Firmansyah Andi Irfan Askar, Muhammad Asnawir Asnawir Gemini, Pra Guntur, Ihsan Herlina Herlina Hidayatullah, Andi Muh Syukur Imanuddin Imanuddin, Imanuddin Irpa, Kristina Mangnganna, Makdalena Monti, Renny Nababan, Ailen Romauli Natasya, Evelyn Putri Nurhaedah Nurhaedah Nurmega Sombolayuk, Nadia teri, teri Touwely, Godprit Haris Usman, Rahmi Wendy Kala Tikupadang