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PENGARUH AKTIVITAS, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP DIVIDEN PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Apriyati Hutami; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 15 No 1 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze the Influence of Activity, Liquidity, Leverage, and Profitability to Dividend on Real Estate Companies Listed In Indonesia Stock Exchange partially. This study uses secondary data in the form of audited financial statements published on the Indonesia Stock Exchange website with a research sample consisting of 39 real estate companies during the period 2010 to 2012. Multiple linear regression analysis method is used to test the hypothesis. Result of research indicate that variable of Total Asset Turn Over (TATO) have positive and significant influence to Dividend Payout Ratio (DPR). Current Ratio (CR) has an insignificant and negative effect on Dividend Payout Ratio (DPR). Debt To Equity Ratio (DER) has a negative and significant effect on Dividend Payout Ratio (DPR). Return On Investment (ROI) has a positive and significant effect on Dividend Payout Ratio (DPR). These results are expected to be a consideration for investors in making investments
PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANEJERIALTERHADAP EARNINGS MANAGEMENT Yogi Hady Afrizal; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research focused on the profit of one source of information used by investors to take decision before investing in a company. But, they did not think of a way and the process of the creating these profits. This has been one of the cause of investor gets missinformation of a candidate company places they would invest.This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in Index LQ-45 since 2015-2017. The analysis technique of data used in this research was multiple regression analysis technique.The researcher concluded that the testing of hypotheses in the research indicated that asimetry information, leverage, and managerial ownership significant and positive of earnings management, while the firm size not significant and negative of earnings management.
DAMPAK PELAYANAN TERHADAP LOYALITAS PELANGGAN (Studi kasus pada UD. Cahaya Unggas) Mursalim Mursalim
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aimed to analyze the influence of the service quality, customer loyalty at UD. cahaya unggas in Konawe Southeast Sulawesi. Sampling conducted using purposive sampling technique of 100 respondents. Data were collected by using the questionnaire method is to provide a list of statements and questionnaires directly to the respondents. Data analysis techniques in this study using PLS analysis. Results of this study indicate that the service quality affects toward customer loyalty. Keywords: service quality and customer loyalty.
Mempelajari Sifat Fisik Beras Varietas Padi Cigeulis Dan Inpari – 4 Pada Penggilingan Padi Mobile Hastang Hastang; Mursalim Mursalim; Junaedi Muhidong
Jurnal Agritechno Jurnal Agritechno Vol. 9, Nomor 1, April 2016
Publisher : Depertemen Teknologi Pertanian Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.917 KB) | DOI: 10.20956/at.v9i1.34

Abstract

Penggilingan padi mempunyai peranan yang penting dalam mengkonversi padi menjadi beras yang siap diolah untuk dikonsumsi maupun untuk disimpan sebagai cadangan. Dalam kaitan dengan proses penggilingan padi, karakteristik fisik padi sangat perlu diketahui karena proses penggilingan padi sebenarnya mengolah bentuk fisik dari butiran padi menjadi beras putih. Penelitian ini bertujuan untuk mengetahui perubahan dimensi (panjang, lebar, tebal) dan perubahan berat dari gabah menjadi beras utuh, selama proses penggilingan. Penelitian ini dilaksanakan pada bulan Juni – Agustus 2015 di Laboratorium Program Studi Keteknikan Pertanian, Jurusan Teknologi Pertanian, Fakultas Pertanian, Universitas Hasanuddin, Makassar. Metode Penelitian yang digunakan adalah metode survey dengan melakukan pengamatan dan pengukuran pada masing – masing varietas padi. Hasil penelitian menunjukkan bahwa bahwa rata – rata perubahan dimensi dari masing – masing varietas meliputi panjang, tebal, dan tinggi dari gabah menjadi beras utuh selama proses penggilingan varietas Cigeulis yaitu 9,722 %, 6,778 %, dan 30,29 %. Sedangkan varietas Inpari-4 yaitu 9,845 %, 6,730 % dan 31,66 %. Sedangkan persentase berat beras utuh, patah dan menir dengan rata- rata persentase yaitu Beras Utuh 40,42%, BP 34,42% dan BM 25,14%. Sedangkan varietas Inpari-4 memiliki rata – rata yaitu BU 39,26 %, 34,88%, 25,84%.
Analisis Ekonomi Penggunaan Combine Harvester Tipe Crown CCH 2000 Star Zainuddin Zainuddin; Mursalim Mursalim; Abdul Waris
Jurnal Agritechno Jurnal Agritechno Vol. 9, Nomor 1, April 2016
Publisher : Depertemen Teknologi Pertanian Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.236 KB) | DOI: 10.20956/at.v9i1.37

Abstract

Perkembangan teknologi pertanian yang semakin maju membawa dampak cukup berarti khususnya pada penggunaan alat dan mesin pertanian. Alat panen padi combine harvester yang digunakan menjadi contoh inovasi-inovasi yang dibuat untuk dapat meningkatkan efesiensi dan efektifitas kerja khususnya pada kegiatan pemanenan, Selain mengefesienkan waktu dan biaya saat panen, alat panen padi ini juga menjadi wadah untuk mengembangkan usaha khususnya pada sektor pertanian dengan menyediakan jasa pemanenan dengan alat panen Combine harvester, hal ini menjadi peluang investasi tersendiri bagi pengusaha yang bergerak di sektor pertanian untuk dapat merauk keuntungan dari usaha tersebut. Tujuan peneletian ini yaitu, dapat mengetehui kapasitas panen dan upah pendapatan pada mesin panen combine harvester serta analisis dari aspek ekonomi alat untuk mengetahui kelayakan usaha serta aspek-aspek biaya pengoperasian alat pada lahan. Hasil penelitian menujukkan potensi upah panen alat dalam setiap hektar sebesar Rp 2.231.526, dengan biaya pengoperasian sebesar Rp 519.897/ha dari aspek ekonomi kelayakan alat juga dapat dikatakan layak untuk dijalankan karena dari perhitungan baik NPV, IRR, B/C ratio serta BEP memenuhi syarat untuk suatu investasi atau dikatakan layak untuk dijalankan.
Perubahan Dimensi Temu Putih (Curcuma zedoaria Berg. Roscoe) Selama Pengeringan Nurhawa Nurhawa; Junaedi Muhidong; Mursalim Mursalim
Jurnal Agritechno Jurnal Agritechno Vol. 9, Nomor 1, April 2016
Publisher : Depertemen Teknologi Pertanian Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.107 KB) | DOI: 10.20956/at.v9i1.38

Abstract

Proses pengeringan menyebabkan terjadinya penyusutan pada bahan yang dikeringkan. Penyusutan merupakan berkurangnya volume, perubahan bentuk, dan meningkatnya kekerasan bahan. Pemanasan dan kehilangan air pada bahan menyebabkan terjadinya tekanan terhadap struktur sel bahan yang diikuti dengan perubahan bentuk dan pengecilan Tujuan dilaksanakan penelitian ini adalah untuk melihat perilaku perubahan dimensi serta untuk mempelajari volume temu putih selama pengeringan. Penelitian ini dilaksanakan pada bulan Februari 2015 di Balai Kesehatan Tradisioanal Masyarakat, Makassar. Hasil penelitian menunjukkan bahwa model yang paling sesuai dengan perubahan dimensi temu putih selama pengringan adalah model Polynomial. Perubahan dimensi temu putih berbanding lurus dengan penurunan kadar air, Dimana semakin kecil dimensi temu putih maka kadar airnya semakin rendah. Semakin tinggi suhu maka waktu yang dibutuhkan untuk pengeringan semakin cepat dan laju pengeringan semakin tinggi.
Challenges for Private English Tutors Teaching in Kendari Lisa Indrajaya; Mursalim Mursalim; Aris Badara
Journal of Language Education and Educational Technology (JLEET) Vol 7, No 2 (2022):
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v7i2.15194

Abstract

The objectives of this study were to investigate the challenges faced by private English tutors in teaching and the strategies they used to deal with these challenges. This research employed a qualitative approach, using semi-structured interviews to collect data from seven private English tutors enrolled in different course institutions. Based on the participants' interviews, the study identified 15 challenges and 16 ways of dealing with them. Time management and mood consistency appeared to be common issues among the challenges faced by private English tutors, as evidenced by aspects such as student motivation, discipline, teaching procedures, materials, and the mood of both the tutors and students. To overcome these challenges, tutors struggled to become more flexible in responding to their students' needs, given their status as hired service providers who offer personalized attention to help students learn English.
Pengaruh Kebijakan Utang Terhadap Kinerja Keuangan Pada Perusahaan Dengan Indeks LQ-45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Busman Busman; Mursalim Mursalim; Nur Alamzah
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.5208

Abstract

Hasil Penelitian dengan judul Analisis Pengaruh Kebijakan Utang Terhadap Kinerja Keuangan pada Perusahaan Indeks LQ-45 yang Terdaftar Bursa Efek Indonesia dengan mengunakan analisis regresi berganda dengan hasil Uji F hitung sebesar 4,195 dengan tingkat Pengembalian modal atau kinerja keuangan (ROE sebesar 0,013, ini menunjukkan Short Term Debt (STD), Long Term Debt (LTD) dan Total debt (TD) berpengaruh signifikan secara simultan terhadap ROE. Hasil uji t dapat disimpulkan diperoleh t hitung sebesar (-2,083) dengan tingkat signifikan sebesar 0,045 artinya terdapat pengaruh negatif yang signifikan Short Term Debt (STD) terhadap kinerja keuangan (ROE). Variabel Long Term Debt (LTD) sebesar (-2,546) dengan tingkat signifikan sebesar 0,016 artinya terdapat pengaruh negatif antara variabel STD terhadap ROE. Nilai variabel Total Debt (TD) sebesar 1,528 dengan tingkat signifikan 0,136 tidak terdapat pengaruh antara variabel TD terhadap ROE. Besarnya Adjust R Square (R2) adalah 0.282 Variabel independen dalam menerangkan variasinya perubahan variabel dependen sebesar 28,2%. Kata kunci : Short Term Debt (STD),Long Term Debt (LTD),Total Debt (TD), Kinerja Keuangan (ROE)
PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN AGRESIFITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI Diah Ayu Gustiningsih; Basri Modding; Mursalim Mursalim
Jurnal Bisnis dan Kewirausahaan Vol. 5 No. 1 (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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Abstract

This research was conducted with the aim of: (1) examine and analyze the influence of institutional ownership structure effect on corporate social responsibility disclousure, (2) examine and analyze the influence of managerial ownership structure effect on corporate social responsibility disclousure (3) test and analyze the effect on the profitability of the corporate social responsibility disclousure, (4) test and analyze the influence of tax aggressive effect on corporate social responsibility disclousure. This research using secondary data financial stattement from 2010 until 2013 on BEI of South Sulawesi Province with population of 25 minning corporate and 12 corporate are sampled. This study uses multiple linear regression as a tool to analyze the data, and processed with statistical program SPSS 21.0. he results of this study show that, (1) institutional ownership has no effect on the corporate social responsibility disclosure.(2) influence the effect of managerial ownership on the corporate social responsibility disclosure. (3) Profitability has no effect on the corporate social responsibility disclosure (4) Tax Aggressiveness effect on corporate social responsibility disclosure.
An Analysis of High School Explainer Videos for English Learning Through the Lens of Cognitive Theory of Multimedia Learning (CTML) La Ode Muhammad Nur Rahim; Deddy Amrand; Mursalim Mursalim
Journal of Language Education and Educational Technology (JLEET) Vol 8, No 1 (2023):
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jleet.v8i1.47000

Abstract

This research aims to assess the alignment of high school explainer videos for English learning with the Cognitive Theory of Multimedia Learning (CTML) principles and identify contributing factors to the alignment. The research Employed a content analysis design using descriptive analysis techniques. An analytic rubric, adapted and developed based on CTML principles, was utilized for evaluating the alignment of explainer videos. The research focused on four cases of explainer videos targeting high school students to teach English writing skills using a genre-based approach. Results indicate a majority of alignment with CTML principles, predominantly falling within a high to moderate alignment range. The notable contributing factors to positive alignment trends are attributed to the compatibility of the three key facets: explainer video characteristics, the systematic nature of writing skills in a genre-based approach and the CTML’s principles. Conversely, the primary contributing factors to negative alignment trends stem from the perplexity of balancing time constraints while needing to meet the standards of educational multimedia, coupled with the demand to informatively deliver complex content, especially in the context of writing. Furthermore, the main contributing factors to the emergence of variations in both alignment and misalignment are inclined to associated with expertise of explainer video creators in educational multimedia design, subject matter and individual preferences.