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Pengaruh Struktur Modal dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Food and Beverage Yang Tercatat di Bursa Efek Indonesia Pramaissheilla, Baby Audhea; Mahfudnurnajamuddin; Imaduddin
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2996

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana struktur modal dan likuiditas berdampak pada profitabilitas perusahaan manufaktur dalam subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif, dan data sekundernya terdiri dari laporan keuangan 10 perusahaan yang dipilih secara purposive. Analisis deskripsi variabel penelitian, pengujian data, uji asumsi klasik, dan pengujian hipotesis digunakan untuk menganalisis data dalam penelitian ini, Debt to Equity Ratio (DER) digunakan sebagai ukuran struktur modal. Sementara itu, tingkat likuiditas dinilai melalui Current Ratio (CR), dan Return on Assets (ROA) berfungsi sebagai indikator profitabilitas. Studi ini mengungkapkan bahwa Debt to Equity Ratio memiliki dampak negatif namun tidak signifikan terhadap Return on Assets. Di sisi lain, Current Ratio menunjukkan pengaruh positif yang juga tidak signifikan terhadap ROA. Secara keseluruhan, tidak ditemukan adanya pengaruh signifikan dari struktur modal dan likuiditas secara bersamaan terhadap profitabilitas.

Pengaruh Likuiditas dan Profitabiltas Terhadap Harga Saham Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI) Muthia, Andi; Mahfudnurnajamuddin; Nur, Andi Nirwana; Budiandriani
Center of Economic Students Journal Vol. 4 No. 2 (2021): April-June (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan profitabilitas terhadap harga saham perusahaan transportasi yang terdaftar di bursa efek indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 10 perusahaan yang telah diseleksi sesuai kriteria yaitu perusahaan yang menerbitkan laporan keuangan dan laporan tahunan di BEI. Data yang digunakan adalah data sekunder, yaitu data tersebut diperoleh dari media perantara atau secara tidak langsung yang berupa buku, catatan, bukti yang telah ada ,jurnal dan penelitian terdahulu. Metode analisis data yang digunakan adalah uji kualitas data, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel likuiditas dan profitabilitas berpengaruh positif dan signifikan terhadap Harga saham pada Perusahaan Transportasi yang terdaftar di BEI.

Pengaruh Desentralisasi dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Aisya, Andi Nur; Mahfudnurnajamuddin; Kalsum, Ummu; Budiandriani
Center of Economic Students Journal Vol. 5 No. 4 (2022): October-December (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i4.552

Penelitian ini dilakukan untuk menguji dampak dari Desentralisasi dan Sistem Akuntansi Manajemen terhadap Kinerja Manajerial di PT. Wijaya Karya Beton Makassar. Data penelitian ini diperoleh melalui penyebaran kuesioner kepada responden yang terlibat dalam penelitian. Penelitian ini menggunakan data primer yang dikumpulkan secara langsung di lapangan melalui penggunaan kuesioner/lembar pernyataan kepada 52 responden. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, dan sumber datanya terdiri dari data primer dan data sekunder. Data primer diperoleh langsung dari objek penelitian, sementara data sekunder diperoleh dari catatan-catatan, dokumen, dan jurnal yang relevan dengan penelitian. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) desentralisasi tidak memiliki pengaruh yang signifikan terhadap kinerja manajerial di PT. Wijaya Karya Beton Makassar, (2) Sistem akuntansi memiliki pengaruh yang signifikan terhadap kinerja manajerial di PT. Wijaya Karya Beton Makassar, dan (3) secara bersama-sama, desentralisasi dan sistem akuntansi memiliki pengaruh yang signifikan terhadap kinerja manajerial di PT. Wijaya Karya Beton Makassar.

Pengaruh Strategi Pemasaran Terhadap Penjualan Rumah Subsidi di PT Mitra Lestari Perkasa Polewali Mandar Ersani, Iqram Akbar; Mahfudnurnajamuddin; Basalamah, Jafar; Ashoer, Muhammad
Center of Economic Students Journal Vol. 5 No. 4 (2022): October-December (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i4.562

Tujuan dari penelitian ini adalah untuk menginvestigasi dampak strategi pemasaran terhadap penjualan rumah subsidi di PT Mitra Lestari Perkasa Polewali Mandar. Penelitian ini mengadopsi pendekatan korelasional, yang bertujuan untuk menjelaskan hubungan antara variabel yang diteliti. Data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder, yang diperoleh melalui metode kuesioner dan sumber data lainnya yang relevan. Analisis data dilakukan menggunakan metode regresi linear berganda. Sebelumnya, dilakukan pengujian terhadap instrumen penelitian dan juga pengujian asumsi klasik, termasuk uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas. Selanjutnya, dilakukan pengujian hipotesis melalui uji signifikansi parsial (t), uji simultan (F), dan koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa strategi pemasaran rumah subsidi yang menggunakan teori pemasaran AIDA (Attention, Interest, Desire, Action) memiliki pengaruh terhadap penjualan rumah subsidi di PT Mitra Lestari Perkasa Polewali Mandar. Pengaruh dari strategi pemasaran dengan menggunakan teori pemasaran AIDA sebesar 84.4%. Hal ini berarti bahwa 84.4% penjualan rumah subsidi dapat dijelaskan oleh variabel strategi pemasaran. Sisanya, sebesar 15.6% (100% - 84.4%) dipengaruhi oleh faktor-faktor lain di luar variabel strategi pemasaran, seperti pertimbangan prospek kawasan perumahan, kebutuhan pribadi, lokasi dan aksesibilitas, serta spesifikasi dan desain rumah subsidi.

Pengaruh Kepemimpinan, Kompetensi dan Motivasi Terhadap Perlindungan Anak Melalui Kebijakan Pemerintah Pada Dinas Sosial Kota Makassar Andi Ulvayanti; Mahfudnurnajamuddin; Ramlawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6304

Leadership, competence, and motivation are key aspects that greatly influence government policies in child protection that are strategic in the efforts of the government and related institutions to protect the rights and welfare of children, especially at the operational level such as social services or child protection institutions. This study aims to analyze the direct and indirect influence of leadership, competence and motivation on child protection through government policies. The study was conducted at the Makassar City Social Service, using a quantitative approach. The data collection technique (instrument) used was a survey and questionnaire. The population and sample used full sampling of 107 respondents. Data analysis consisted of validity testing consisting of Confirmatory Factor Analysis (CFA), Convergent Valdity, Average Variance Extracted (AVE), Discriminant Validity and reliability testing. Furthermore, quantitative analysis using Partial Least Square (PLS). The results of the study found that the variables of leadership, competence, and motivation directly had a positive and significant effect on government policies and child protection. Furthermore, indirectly the variables of leadership, competence, and motivation had a positive and significant effect on child protection through government policies.

Pengaruh Kepemimpinan, Kompetensi dan Motivasi Terhadap Perlindungan Anak Melalui Kebijakan Pemerintah Pada Dinas Sosial Kota Makassar Andi Ulvayanti; Mahfudnurnajamuddin; Ramlawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6304

Leadership, competence, and motivation are key aspects that greatly influence government policies in child protection that are strategic in the efforts of the government and related institutions to protect the rights and welfare of children, especially at the operational level such as social services or child protection institutions. This study aims to analyze the direct and indirect influence of leadership, competence and motivation on child protection through government policies. The study was conducted at the Makassar City Social Service, using a quantitative approach. The data collection technique (instrument) used was a survey and questionnaire. The population and sample used full sampling of 107 respondents. Data analysis consisted of validity testing consisting of Confirmatory Factor Analysis (CFA), Convergent Valdity, Average Variance Extracted (AVE), Discriminant Validity and reliability testing. Furthermore, quantitative analysis using Partial Least Square (PLS). The results of the study found that the variables of leadership, competence, and motivation directly had a positive and significant effect on government policies and child protection. Furthermore, indirectly the variables of leadership, competence, and motivation had a positive and significant effect on child protection through government policies.

OPERATIONAL MANAGEMENT ANALYSIS OF WASTE BANK "BERKAH" IN ENHANCING COMMUNITY-BASED WASTE MANAGEMENT EFFICIENCY IN MAKASSAR Azwar Jayanegara B; Mahfudnurnajamuddin; Suriyanti
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.283

This study aims to analyze the operational management system of Waste Bank "Berkah" in enhancing the efficiency of community-based waste management in Makassar, focusing on operational processes, efficiency indicators, and socioeconomic impacts. This research employs a qualitative case study approach. Data were collected through participant observation, in-depth interviews with 15 stakeholders (managers, customers, government officials, and partners), focus group discussions, and document analysis. The research was conducted from January to March 2025 at Waste Bank "Berkah" in Tamalanrea District, Makassar. Data analysis utilized thematic analysis with NVivo 12 software, ensuring validity through data triangulation and member checking. The study reveals that Waste Bank "Berkah" has implemented a structured operational management system comprising six main processes: collection, sorting, weighing, recording, processing, and marketing. Key performance indicators show significant improvements: waste processing time reduced by 53% (from 15 to 7 minutes per kilogram), sorting accuracy increased by 17% (from 75% to 92%), and monthly customer income increased by an average of IDR 300,000. The waste recovery rate reached 85%, contributing to circular economy implementation. This research provides empirical evidence of operational management practices in community-based waste banks, contributing to the literature on sustainable operations management and circular economy implementation in developing countries.

THE EFFECTIVENESS OF OPERATIONAL MANAGEMENT IN OVERCOMING PAYROLL DELAYS AT PT TRI ARSA MANDIRI Muh Farhan Firman; Suriyanti; Mahfudnurnajamuddin
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.286

This study aims to analyze the effectiveness of operational management in overcoming payroll delays at PT Tri Arsa Mandiri, a shipping agency company. Methodology / approach: The research uses a descriptive qualitative approach with a case study method. Data were collected through observation, semi-structured interviews with 8 informants (5 employees, 2 finance staff, and 1 operations manager), and document analysis of payroll policies and reports for the 2022-2023 period. Data were analyzed thematically to identify causal factors and formulate improvements. Findings: The study found that the manual payroll system causes process inefficiency, low accuracy, and delays in salary distribution. Key inhibiting factors include limited technological resources, complexity of tax calculations, lack of standardized procedures, and high dependence on specific individuals in the verification process. The proposed solution is the implementation of a computerized payroll system, development of clear Standard Operating Procedures (SOP), and training for finance staff. Originality / value: This research provides practical insights into operational management improvements in payroll systems within the context of Indonesian shipping agency companies, which have not been widely studied. The recommendations are contextual and can be directly applied by the company. Practical implications: The implementation of technology-based solutions and procedural standardization is expected to improve operational efficiency, tax compliance, and employee productivity.

OPERATIONAL STRATEGY AND PERFORMANCE RECOVERY AT PT LAUT BONTANG BERSINAR (LBB) BONTANG Muthia Indah Permatasari; Ramlawati; Mahfudnurnajamuddin
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.287

PT Laut Bontang Bersinar (LBB) is a regional company responsible for managing Loktuan Port in Bontang, East Kalimantan. In recent years, the company has faced complex and multidimensional operational challenges, covering financial, human resource, infrastructure, and governance aspects. The main problems include fixed contribution arrears to the Bontang City Government of IDR 450 million, delays in employee salary and holiday allowance (THR) payments, and suboptimal maintenance of port facilities such as spotlight lamps and CCTV systems. Amid these challenges, the company gained trust through a two-year port management contract extension from the Class II Bontang Port Authority and Harbormaster Office (KSOP), which also became a critical momentum for operational transformation. This study aims to analyze the operational management strategies implemented by PT LBB in efforts to recover company performance, especially after leadership changes and the signing of a new contract, and to evaluate the effectiveness of the 100-day recovery plan launched by the new board of directors. The research method used is a qualitative case study approach with secondary data analysis techniques derived from trusted media coverage from May 2024 to March 2025, official company documents, and previous community service reports involving PT LBB. The findings reveal that PT LBB implemented a recovery strategy based on comprehensive internal audit, operational cost efficiency of up to 10%, gradual port infrastructure improvements, and restructuring of the financial reporting system. As highlighted by Sudirman et al. (2023) regarding the importance of discipline in reporting and contribution payments, this study also found that non-compliance in fiscal obligations has worsened the company's financial crisis. The operational recommendations proposed include implementing Internet of Things (IoT)-based information technology for real-time monitoring of port facilities, strengthening collaboration with all stakeholders, and preparing a sustainable master plan for the port (RIP) aligned with regional spatial planning. This study is expected to provide academic and practical contributions in the form of an operational recovery model for regional port companies experiencing similar crises.

Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Rahmia T.; Mahfudnurnajamuddin; As'ad, Ajmal
Center of Economic Students Journal Vol. 5 No. 2 (2022): April-June (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/rr34zq62

Penelitian ini bertujuan untuk menguji current ratio, return on equity dan return on asset terhadap harga saham pada perusahaan Badan Usaha Milik Negara yang terdaftar di BEI. Data dalam penelitian ini, diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan cara melakukan observasi dengan berkunjung ke Pusat Informasi Pasar Modal (PIPM) Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: secara parsial variabel current ratio berpengaruh negatif dan tidak signifikan terhadap harga saham, return on equity berpengaruh negatif dan signifikan terhadap harga saham, return on asset berpengaruh positif dan signifikan terhadap harga saham.

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