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All Journal JURNAL ILMU EKONOMI & SOSIAL Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Bhinneka Innovative: Journal Of Social Science Research
Rifqiansyah, Rifqiansyah
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STUDI LITERATUR: ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA DITINJAU DARI PERSPEKTIF SIGNALING THEORY Sudirman, Nengsi; Rifqiansyah, Rifqiansyah; Darmono, Darmono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.655

Abstract

This article aims to analyze the financial performance of manufacturing companies listed on the Indonesian stock exchange from a signaling theory perspective. This research uses a descriptive-qualitative approach by looking at secondary data literature. The data sources obtained come from scientific publications, papers, and articles that summarize information relevant to the research topic. Sample selection is carried out by observing and analyzing various information related to the research to combine research findings that are the same as the researcher's topic. The research results explain that financial performance analysis can be used as information in decision-making. The signaling theory view indicates that companies will try to provide positive signals or information to investors through the company's annual report, in which financial information is presented.
Pengambilan Keputusan Investasi Terhadap Nilai Perusahaan Jasa Perbankan Yang Terdaftar Pada BEI Rifqiansyah, Rifqiansyah; Nurfaisah, Nurfaisah; Samsuri, Samsuri; Pertiwi, Hardianti
EKONOMI & SOSIAL Vol 15 No 2 (2024): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v15i2.6457

Abstract

This study aims to examine the effect of investment decisions on the value of financial services companies listed on the Indonesia Stock Exchange (IDX), which is reflected through the investment opportunity set (IOS). The type of research used is quantitative, with a sample of 110 companies. The data analysis technique used is multiple linear regression to identify the relationship between investment decision variables and company value. The independent variables used include various investment decision metrics, such as Total Assets Growth, Current Assets to Total Assets Ratio, Market to Book Assets Ratio, Earnings to Price Ratio, and Capital Expenditure to Book Value of Assets Ratio. The results of the study indicate that the value of financial services companies is not affected by investment variables measured using Total Assets Growth and Current Assets to Total Assets Ratio. However, the Market to Book Assets Ratio, Earnings to Price Ratio, and Capital Expenditure to Book Value of Assets Ratio are proven to significantly affect the value of banking services companies listed on the IDX. Overall, investment decision indicators have a significant effect on company value. This study contributes to the financial literature by emphasizing the importance of investment metric analysis in increasing the value of financial services companies in Indonesia. These findings are also relevant for policy makers and financial managers in determining optimal investment strategies.
The Effect of Household Consumption and Government Expenditure on Economic Growth in South Sulawesi 2016 - 2020 Periode Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul; munir, Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7284

Abstract

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2016 until 2020. Data analyzed using multiple regression which though with SPSS 23 program.  Based on the analysis of household consumption to Per Capita GRDP in South SulawesI during the period of 2016 to 2020 shows the value of t-count larger than t-table that is 21.469 t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.
Pelatihan Akuntansi Bagi Para Pelaku Umkm Dilakukan Di Desa Wiwitan Kecamatan Lamasi Rifqiansyah, Rifqiansyah; Pertiwi, Hardianti; Nurfaisah, Nurfaisah
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.252

Abstract

Pelatihan akuntansi bagi para pelaku UMKM dilakukan di Desa Wiwitan Kecamatan Lamasi. Kegiatan ini bertujuan untuk memberikan edukasi dan memperkenalkan akuntansi kepada masyarakat Desa Wiwitan. yang memiliki bisnis UMKM. Pelatihan akuntansi dilakukan dengan memberikan pemaparan materi mengenai pengertian dan tujuan akuntansi, konsep entitas bisnis, dan proses membuat laporan keuangan. Tim pengabdi terdiri dari dosen Fakultas Bisnis Universitas Mega Buana Palopo. Responden pada penelitian ini adalah para pelaku UMKM di Desa Wiwitan. Metode yang digunakan adalah pemaparan materi, pretest & postest, wawancara, tanya jawab dan diskusi. Temuan yang diperoleh yaitu pelatihan dan pemaparan materi yang diberikan memberikan manfaat signifikan terhadap peningkatan pengetahuan para pelaku UMKM. Pengetahuan tersebut dapat dipraktikan untuk mengelola bisnis UMKM, sehingga UMKM desa ini bisnisnya dapat berkelanjutan.
Analisis Evaluasi Sistem Informasi Akuntansi Pengelolaan Dana Bantuan Oprasional Sekolah Pada SMP Negeri 1 Lamasi Rifqiansyah, Rifqiansyah; Sudirman, Nengsi; Pertiwi, Hardianti
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi terkait pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 1 Lamasi. Metode yang digunakan dalam penelitian ini adalah deskriptif-kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder dengan menggunakan teknik pengumpulan data wawancara, observasi, dan dokumentasi serta studi literatur yang diperoleh dari informan. Informan dalam penelitian ini adalah Kepala Sekolah atau Ketua Yayasan dan bendahara pengelola dana BOS sekolah. Hasil penelitian ini menjelaskan bahwa evaluasi suatu sistem informasi akuntansi terkait pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 1 Lamasi harus ada laporan dan pertanggungjawabannya oleh kepala sekolah, dibuktikan dengan adanya akuntabilitas. laporan yang dibuat setiap semester, serta adanya ketidaksesuaian pada buku pembantu perpajakan dimana terdapat kesalahan pada acuan teknis yang lama. Evaluasi yang dihasilkan terhadap sistem informasi akuntansi (SIA) bertujuan untuk menyempurnakan sistem informasi akuntansi agar memenuhi harapan dan tujuan penerapannya serta dapat membantu dalam perancangan diagram alur.
The Effect of Household Consumption and Government Expenditure on Economic Growth in South Sulawesi 2016 - 2020 Periode Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul; munir, Rahim
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7284

Abstract

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2016 until 2020. Data analyzed using multiple regression which though with SPSS 23 program.  Based on the analysis of household consumption to Per Capita GRDP in South SulawesI during the period of 2016 to 2020 shows the value of t-count larger than t-table that is 21.469> t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 <t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.
PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN Ramli, Muh; Nurdin, Nurdin; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 1 (2020): FEBRUARI 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i1.3049

Abstract

The research aims to: 1) analyze the influence of intellectual intelligence on the performance of the Spripim Polda of South Sulawesi employees; 2) analyzing the influence of physical ability to the performance of officers Spripim Polda South Sulawesi; 3) Analyzing the influence of emotional intelligence on the performance of Spripim Polda South Sulawesi employees; 4) Analyzing the factors which are dominant influence on the performance of officers Spripim Polda South Sulawesi. The population of this research is all employees of the Spripim Polda South Sulawesi, amounting to 81 people with a whole sample or a saturated sample. The results showed that the influence coefficient of intellectual intelligence on employee performance is 0.330 with the value p = 0.012 < 0.05 This suggests that intellectual intelligence has a significant positive effect on employee performance. Influence coefficient of physical ability to employee performance of 0.138 with value p = 0.033 < 0.05. This suggests that physical abilities have a significant positive effect on the employee's performance, the influence coefficient of emotional intelligence Ssterhadap employee performance of 0.584 with a value of P = 0.000 < 0.05. This suggests that emesional intelligence has a significant positive effect on employee performance, and the highest beta value is an emotional intelligence variable with a beta value of 0.532. This indicates that the dominant influential variable affects the employee's performance as a variable of emotional intelligence.
Co-Authors Arianto Dangkeng Darmono Muh Ramli munir, Rahim Nengsi Sudirman Nurdin Nurdin Nurfaisah, Nurfaisah Pertiwi, Hardianti Ramli, Muh. Samsuri Samsuri wijaya, Hasrul