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Analysis Of Company Performance Through Financial Aspect And Innovation Capacity At Super Afifah Palu Tofu Factory Dinno Wahyudhi Purba; Muhammad Din; Jurana Jurana
Terbuka Journal of Economics and Business Vol. 1 No. 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v1i2.4471

Abstract

This study aims to analyze the performance of the Tofu Super Afifah Palu Company based on the Financial Aspects and Innovation Capability. This study uses primary and secondary data, with data collection techniques through observation, interviews and documentation. The results of this study indicate that the Company's financial liquidity ratio can be ascertained to be very liquid and is included in the very healthy criteria (94.4% in 2018 and 172.22% in 2019 for the current ratio while for the quick ratio it is 66.40% in 2018 and 127.78% in 2019). Furthermore, the results of the solvency ratio analysis also increased from 2018 to 2019. Both in terms of the Debt to Asset Ratio and the Debt Equity Ratio. However, despite experiencing an increase in the Debt Equity Ratio, the company must pay attention and maximize it again so that in the future it can get an assessment or be included in the healthy criteria. Meanwhile, the company's profitability ratios get very healthy criteria, it can be seen from the results of the ratio calculations which show positive performance from year to year. Meanwhile, the results of the analysis of the aspects of the company's innovation capability were carried out quite well, especially the factors of technology use, interaction with outsiders, new product development and production and operation capabilities that impact on company performance. However, the company is expected to maximize the performance of human resources, marketing capabilities, as well as aspects of research and development
The Influence of Accounting Systems and Information Systems on the Village Development Index : (a Study in Villages in Central Sulawesi Province) Abdilah Rifa'i Latif; Andi Chairil Furqan; Femilia Zahra; Muhammad Din; Rasyid Muhammad Hartoyo; Stevin David
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.407

Abstract

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  
Mengaktifkan Kegiatan Inbound Logistik Dan Conversion Operation Pada Pengolahan Minyak Kelapa Kampung Desa Tambu Sapnatiar Febriani; Muhammad Din; Faruq Lamusa
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 2 (2023): April : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1142.702 KB) | DOI: 10.59024/jumek.v1i2.79

Abstract

Komoditas unggulan pada sektor perkebunan di Desa Tambu adalah kelapa. Produksi minyak kelapa sudah lama terhenti karena rantai produksi yang sangat panjang. Melihat potensi dan permasalahan tersebut, Kegiatan ini bertujuan untuk dapat mengaktifkan kembali kegiatan inbound logistics dan operasi konversi pembuatan minyak kelapa di Desa Tambu serta membangun semangat masyarakat setempat untuk memanfaatkan potensi produk desa yang dapat meningkatkan taraf ekonomi masyarakat. Metode yang diterapkan adalah memberikan pendampingan langsung berupa praktek pengolahan kelapa menjadi minyak kelapa melalui tahapan yang sistematis sehingga masyarakat dapat meningkatkan pengetahuan dan keterampilannya dalam pengolahan minyak kelapa yang terstandar. Dengan adanya kegiatan tersebut masyarakat mulai memproduksi kembali produk unggulan Desa Tambu yaitu minyak kelapa desa. Akhirnya mereka mengetahui bahwa rantai produksi yang panjang juga akan menghasilkan produk yang berkualitas dan dapat meningkatkan perekonomian masyarakat.
Strategi Pemasaran Menggunakan Sistem Konsinyasi Terhadap Produk Stik Kelor Desa Tambu Ikbal Pratama M. Supu; Muhammad Din; Maskuri Sutomo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i2.1059

Abstract

Business actors have various ways to market their products so that these products can be found by consumers. With various theories about marketing strategy carried out by business actors, and demanded to balance their business with current progress, especially in terms of sales. One of the policies regarding the strategy in selling products is that it can be done by selling (consignation). Consignation or commonly used to be used by selling is a sale by the way the owner entrusts the goods to other parties to be sold at the price and conditions that have been set in the agreement. In this case we use a consignation sales system in marketing moringa stick products in tambu village. By using the FGD method, observation and interviews in determining the place of marketing carried out. Hopefully in this way the tambu village business group can be helped in marketing the products.
The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 2 (2025): October 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/e0dezj48

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
The Effect of Fiscal Decentralization on Accountability with Corruption Prevention as A Moderating Variable: Study on Local Governments in Districts/Cities in Central Sulawesi Balgis, Balgis; Muhammad DIN; Ridwan, Ridwan; Parwati, Ni Made Suwitri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.918

Abstract

This study aims to analyze the effect of fiscal decentralization on accountability, with a focus on corruption prevention as a moderating variable, in the context of district / city governments in Central Sulawesi Province. Fiscal decentralization gives more authority to local governments in the management of financial resources, which is expected to increase the independence and efficiency of local budget management. However, without effective oversight mechanisms, fiscal decentralization has the potential to exacerbate corrupt practices at the local government level. In this study, accountability is identified as a key factor to ensure transparency in the implementation of fiscal decentralization, thereby reducing opportunities for corruption. The method used in this study is a quantitative approach with regression analysis, which combines financial data and survey outcomes from local officers in Central Sulawesi. It is expected that the results of this study will provide in-depth insight into the role of corruption prevention in moderating the relationship between fiscal decentralization and accountability, as well as generate policy recommendations to strengthen corruption-free and transparent governance in the local government. This research is intended to be a reference for policy makers in an effort to improve the effectiveness of fiscal decentralization in preventing corruption in local governments.
THE MODERATION ROLE OF INVENTORY MANAGEMENT INFORMATION SYSTEM IN HUMAN RESOURCE COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS: EVIDENCE FROM 40 REGIONAL GOVERNMENT AGENCIES IN CENTRAL SULAWESI PROVINCE Ahmad Azhami; Rahma Masdar; Muhammad Din; Betty; Muhammad Ikbal Abdullah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4166

Abstract

The importance of measuring the quality of government financial reports by reviewing human resource competencies and the use of inventory management technology in moderating their relationship is the objective of this study. By distributing questionnaires to 40 regional agencies in the Central Sulawesi Provincial Government, to parties directly involved in the operation of financial reports and inventory systems, through purposive sampling, a total of 114 research respondents were tested. The findings reveal that, directly, the relationship between human resource competence and the quality of financial reports is crucial, so that the ability, knowledge, and understanding of reporting preparation are very necessary, with a significant value of 69%. In addition, the use of the Central Sulawesi Provincial Government's inventory management information system was able to strengthen the relationship between the two, although it had a value of less than 15%, which was lower than the direct relationship. Thus, these findings emphasize the need to improve the quality of the apparatus in utilizing information technology to provide quality information efficiently, effectively, and economically as a form of government accountability and transparency to the public.
Business Feasibility Analysis of Kanjeng Mas Barbershop in Palu City Rio Bagas Maulana; Mohammad Roziq Fauzan; Munawarah M. Nasir Yakub; Muhammad Din
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8890

Abstract

This study aims to analyze the business feasibility of Kanjeng Mas Barbershop in Palu City from a financial perspective. The research employs a qualitative method with a case study approach, where data were collected through interviews, documentation, and relevant literature. Financial analysis was conducted using five key indicators: Present Value (PV), Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), and Internal Rate of Return (IRR). The results indicate a positive NPV of IDR 153,911,918, a PI greater than one, a Payback Period of 1 year and 9.6 months, and an IRR of 45.44%, exceeding the discount rate. These findings confirm that Kanjeng Mas Barbershop is feasible and profitable to operate and has good prospects for future development. This study is expected to serve as a reference for MSME actors in making investment decisions and to enrich the literature on business feasibility studies in the barbershop service sector.