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PENGARUH EARNING DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA) Salma Abdullah
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 3 No 1 (2016): Jurnal MINDS: Manajemen Ide dan Inspirasi
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v3i1.4617

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh earning dan arus kas operasi terhadap return saham pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar Bursa Efek Indonesia. Dalam penelitian ini menggunakan data sekunder dimana menggunakan laporan keuangan tahunan dan ringkasan laporan keuangan dengan periode 2012-2014. Sampel dalam penelitian ini berjumlah 23 perusahaan manufaktur sektor industri barang konsumsi di Bursa Efek Indonesia. Hasil penelitian ini menunjukka bahwa secara parsial earning dan arus kas operasi tidak berpengaruh signifikan terhadap return saham
Non-Material Value-Based Financial Management Practice of “Pappasang Tu Riolo” La Ode Sumail Sumail; Ampauleng; Salma Abdullah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.06

Abstract

This article aims to interpret financial management practice based on local value namely Pappasang Tu Riolo without material character. By using the Nusantara paradigm, the research revealed the reality and emotional experiences of banana traders snack (pisang epe) on Losari beach, Makassar City. This study found that financial management with local wisdom values ​​in the form of Pappasang Tu Riolo is a unique character that is not found in conventional financial management concepts, which can present a new view of wisdom for financial management. As financial management is based on spiritual values, the traders can achieve sustainable financial performance as well as excellent socio-economic state though the pursuit of material gains have not become their main purpose.
Meningkatkan Kualitas dengan Program Mencintai Buku dan Meningkatkan Minat Baca di Kalangan Anak-Anak Hasbiyadi Hasbiyadi; Ampauleng Ampauleng; Salma Abdullah; Ansir Launtu; Syahruddin Syahruddin; Muh. Rusli Junaid; Dahniyar Dahniyar; Geraldi Geraldi; Wendy Tri Saputra
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 3 (2024): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v3i3.3087

Abstract

This community service activity aims to increase interest in reading among children, especially elementary school children. This activity was carried out in Sanrobone Village, Sanrobone District, Takalar Regency, South Sulawesi and is a collaboration between STIEM Bongaya Makassar and the Sanrobone Village Government. This community service activity is packaged in the form of counseling and mentoring in an effort to increase interest in reading at an early age in one of the Elementary Schools in Sanrobone Village. There are several ways that parents must use to bring their children closer so that children are more accustomed to reading. Provide free time to read books to your children every day, Surround your children with various reading books, Make time to read with family, Make time to read with family, Provide support for their various reading activities, Get used to going to the library, Keep up with your child's reading development, Parents need to pay attention, seek help immediately if there is a problem in reading, use various methods to help your child, show your enthusiasm when your child reads his reading book. In the future, this activity is expected to continue so that interest in reading, especially among children, will increase.
Workshop Peningkatan Keterampilan Menulis Ilmiah Hasbiyadi; Ampauleng; Salma Abdullah; Dharmawati Djaharuddin; Heslina; Andi Dahrul; Muhammad Rusli Djunaid; Arzah Hidayatullah
Celebes Journal of Community Services Vol. 3 No. 2 (2024): Juni - November
Publisher : STIE Amkop Makassar, Indonesia

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

Abstract

Workshop Peningkatan Keterampilan Menulis Ilmiah ini bertujuan untuk meningkatkan kemampuan peserta dalam menyusun karya tulis ilmiah yang baik dan benar. Kegiatan inisangat penting bagi peserta karena kemampuan dan keterampilan menghasilkan karya ilmiah yang berkualitas menjadi persoalan yang menjadi hambatan dosen dalam berkarya. Kegiatan workshop ini diselenggarakan atas kerja sama STIEM Bongaya dan Universitas Teknologi Malaysia (UTM) dimana pesertanya berjumlah 30 orang yang berasal dari kedua kampus. Workshop berlangsung selama 1 hari dengan model kegiatan berupa pemaparan materi kemudian diskusi dan diakhiri dengan latihan pembuatan artikel. Materi kegiatan yang di presentasikan oleh pemateri mencakup materi tentang struktur karya tulis ilmiah, teknik penulisan yang efektif, serta tata cara penyebutan sumber serta peserta juga diajarkan tentang etika penulisan ilmiah dan cara menghindari plagiarisme Melalui workshop ini, diharapkan peserta dapat menghasilkan karya tulis ilmiah yang berkualitas dan sesuai dengan standar akademik.
Pengaruh Strategi Inovasi Produk Berbasis Konten terhadap Preferensi Mahasiswa melalui Awareness sebagai Variabel Intervening pada Bank Syariah Indonesia Fatimah, Sitti; Aulia Ananda Putri; Supriadi Hamid; Salma Abdullah
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.741

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh strategi inovasi produk berbasis konten terhadap awareness, pengaruh strategi inovasi produk berbasis konten terhadap preferensi mahasiswa, pengaruh awareness terhadap preferensi mahasiswa, pengaruh strategi inovasi produk berbasis konten melalui awareness terhadap preferensi mahasiswa. Penelitian ini merupakan penelitian kuantitatif dengan penggunakan pengujian dengan SPSS Versi 26. Data yang digunakan dalam penelitian ini adalah data primer. Populasi dalam penelitian ini adalah mahasiswa yang aktif dari jurusan perbankan syariah dan memiliki akun atau sudah pernah menggunakan media sosial dan sudah pernah melihat konten layanan Bank Syariah Indonesia (BSI) melalui sosial media, dengan pengambilan sampel menggunakan teknik non-probability sampling dengan pendekatan purposive sampling. Hasil penelitian ini menunjukkan bahwa strategi inovasi produk berbasis konten berpengaruh terhadap awareness, strategi inovasi produk berbasis konten berpengaruh terhadap preferensi mahasiswa pada Bank Syariah Indonesia, awareness berpengaruh terhadap preferensi mahasiswa pada Bank Syariah Indonesia. strategi inovasi produk berbasis konten berpengaruh signifikan melalui awareness terhadap preferensi mahasiswa pada Bank Syariah Indonesia.
Content Analysis of Makassar City Regional Regulations on Local Economic Resources Management Achmad Amzal Maulana; Ampauleng; Salma Abdullah; Fatimah, Sitti
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.742

Abstract

Local economic resource (SDEL) management is a crucial aspect of local governance, particularly in the era of decentralization. This study analyzes the effectiveness of Makassar City Regional Regulation (Perda) Number 5 of 2020 concerning SDEL Management through a qualitative content analysis approach, focusing on the principles of good governance. The results indicate that although this Perda provides a basic framework for SDEL management, there are several weaknesses in the implementation of the principles of transparency, accountability, and public participation. Key findings of this study include: Inter-institutional coordination is not clearly regulated, potentially leading to overlapping authority and inefficiency. Public participation remains symbolic and limited to the socialization stage, without inclusive mechanisms for marginalized groups. The policy evaluation system focuses more on administrative outputs than on tangible impacts, such as increased MSME income. The theoretical implications of this study enrich the governmental science literature by highlighting the gap between regulatory design and governance practices at the local level. Practically, these findings can serve as a reference for other local governments in developing more effective and sustainable SDEL management policies.
Evaluation of the Implementation of the Creative Economy Program in Makassar through Analysis of Regulatory Documents and White Papers Achmad Amzal Maulana; Ampauleng; Salma Abdullah; Siti Fatimah
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 1 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i1.867

Abstract

This study aims to evaluate the implementation of creative economy programs in Makassar City through a systematic review of local government regulations and official reports. The background of this study rests on the strategic role of the creative economy as a driver of innovation-based, cultural, and technology-oriented economic growth, as emphasized in national policy documents such as the Medium-Term National Development Plan (RPJMN) and the directives of the Creative Economy Agency (Bekraf) prior to its integration into the Ministry of Tourism and Creative Economy. At the local level, the Makassar City Government has demonstrated its commitment through several regulations and programs implemented by related agencies such as the Department of Tourism and the Department of Cooperatives and SMEs. This research employs a qualitative approach with content analysis of policy documents, including regional regulations, the 2021–2026 Regional Development Plan (RPJMD), strategic plans (Renstra) of local agencies, performance accountability reports (LKjIP), and program budget realization reports from the last five years. The analysis focuses on policy objectives, alignment between planning and implementation, performance indicators, budget realization, and implementation challenges. The results indicate that, although a supportive regulatory and policy framework exists, the implementation of creative economy programs in Makassar remains suboptimal. Key obstacles include weak cross-sector coordination, limited budget allocation for creative subsectors, the absence of a comprehensive mapping of all 17 creative economy subsectors, and inadequate performance indicators to measure real impacts. Moreover, limited involvement of local creative actors in policy formulation and evaluation constrains policy effectiveness
Organizational Learning and Private College Performance: The Role of Capabilities' Hierarchy Ampauleng, Ampauleng; Salma Abdullah
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.717 KB) | DOI: 10.55980/ebasr.v2i1.52

Abstract

This study proposes a model of the influence of organizational learning on the performance of private universities (PTS) in Makassar City. This study collected data through a survey approach to 294 leaders of PTS. The analysis tool uses WarpPLS 7.0. The results of this study found that organizational learning can encourage dynamic abilities. However, organizational learning is not significant to substantive abilities. Thus the study found a new concept. However, this study reveals that organizational learning can significantly drive dynamic abilities and encourage substantive capabilities. The study also found that dynamic ability can significantly drive substantive ability and PTS performance. Favorable substantive ability can drive PTS performance. Finally, dynamic capabilities significantly drive substantive and performance capabilities. Therefore, this study confirmed the validity of the DCV theory in the PTS environment.