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All Journal Atma Jaya Accounting Reseach (AJAR) Jurnal Ekonomika Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomika Tata Kelola Journal of Management Sains (JMS) Journal of Accounting and Finance (JAF) Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Paradoks : Jurnal Ilmu Ekonomi
Abdul Rahman Mus
Universitas Muslim Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Daerah Pada Kabupaten/Kota Provinsi Sulawesi Selatan Muhammad Nur; Abdul Rahman Mus; Mapparenta Mapparenta; Andi Nurwanah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1317

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh DAU dan DAK  terhadap Belanja Daerah pada pemerintah Kabupaten/Kota di Provinsi Sulawesi Selatan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder untuk 24 Kabupaten/Kota di Provinsi Sulawesi Selatan dengan link Portal Data APBD dan TKDD dengan situs http://www.djpk.dep.keu.go.id. Metode analisis yang digunakan adalah analisis PLS-SEM dengan bantuan program smart pls. Penelitian dilakukan dari bulan Juli 2022 s/d September 2022 Hasil Penelitian menunjukkan bahwa DAU secara langsung berpengaruh negatif tidak signifikan terhadap belanja daerah sedangkan  DAK secara langsung berpengaruh negatif dan signifikan terhadap belanja daerah. Kata Kunci : Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Daerah
Pengaruh Kompetensi, Motivasi, dan Lingkungan Terhadap Kinerja Pegawai Kantor Sekretariat Daerah Kabupaten Banggai Amiruddin; Abdul Rahman Mus; Budiandriani
Journal of Management Science (JMS) Vol. 3 No. 2 (2022): Juli - Desember
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jms.v3i2.1047

Abstract

Pemerintah Kabupaten Banggai merupakan salah satu kabupaten yang tengah memacu peningkatan kinerja pegawainya yang dibentuk melalui peningkatan kuantitas, kualitas, efisiensi dan efektivitas kerja. Peningkatan kinerja pegawai dapat dipengaruhi oleh kompetensi, motivasi kerja dan lingkungan kerja yang kondusif. Penelitian ini menemukan bahwa kompetensi, motivasi dan lingkungan kerja memiliki pengaruh positif dan signifikan terhadap kinerja pegawai Kantor Sekretariat Daerah kabupaten banggai.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Tambang Sub Sektor Mental dan Mineral yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Fadilah Lestari Arum; Abdul Rahman Mus; Nur Alam Umar
Journal of Management Science (JMS) Vol. 3 No. 2 (2022): Juli - Desember
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jms.v3i2.1269

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA), Return on Equity (ROE), Current Ratio, Debt to Equity Ratio (DER) terhadap nilai perusahaan pada perusahaan tambang sub sektor metal dan mineral yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini dilakukan selama 5 (lima) tahun yaitu tahun 2016-2020. Jenis data yang digunakan pada peneitian ini adaah data kuantitatif. Sumber data yang digunakan yaitu data sekunder berupa laporan keuangan tahunan perusahaan tambang sub sektor metal dan mineral dari tahun 2016-2020 yang diperoleh dari Bursa Efek Indonesia (www.idx.co.id) dan Galeri Investasi Bursa Efek Fakultas Ekonomi Universitas Muslim Indonesia. Populasi penelitian adalah seluruh perusahaan tambang sub sektor metal dan mineral yang terdaftar di Bursa Efek Indonesia periode 2016-2020 yaitu 11 perusahaan. Sampel yang diperoleh berdasarkan teknik purposive sampling diperoleh 7 perusahaan. Model analisis data yang digunakan untuk menjelaskan pengaruh variabel-vriabel Kinerja Keuangan terhadap nilai perusahaan adalah regresi linier berganda. Berdasarkan hasi anaisis data, variabel Return On Asset (ROA) tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,643. Variabel Return On Equity (ROE) tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,871. Variabel Current Ratio tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi 0,447. Variabel Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi 0,562.
Pengaruh Kepemimpinan dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan pada PT.Karyaputra Suryagemilang Makassar Angsar Angsar; Abdul Rahman Mus; Zaenal Arifin
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3750

Abstract

Pengaruh Kepemimpinan dan Budaya Organisasi terhadap kepuasan kerja Karyawan Pada PT.Karyaputra Suryagemilang Makassar. Penelitian ini bertujuan untuk mengetahui kepuasan kerja saat ini pada Karyawan PT.Karyaputa Suryagemilang Makassar dengan judul Pengaruh Kepemimpinan dan Budaya Organisasi Terhadap kepuasan kerja  Karyawan PT.Karyaputra Suryagemilang Makassar.Adapun untuk variabel yang digunakan dalam penelitian ini adalah Kepemimpinan (X1), Budaya Organisasi (X2), serta Kepuasan Kerja (Y). Untuk populasi dalam penelitian ini sebanyak 37 responden. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi dari penelitian ini adalah seluruh karyawan, Kecuali Project Manager. Untuk teknik pengambilan sampel dalam penelitian ini menggunakan metode survey. Sedangkan untuk metode analisis yang digunakan dalam penelitian ini yakni uji validitas data, uji reliabilitas data, uji normalitas, uji multikolinearitas, uji heterokedastisitas, analisis regresi linear berganda, uji pengaruh simultan (uji F), uji pengaruh parsial (t) dan uji determinasi simultan R2. Hasil penelitian menunjukkan bahwa: (1) Kepemimpinan mempunyai pengaruh yang positif dan signifikan terhadap Kepuasan Kerja Karyawan pada  PT.Karyaputra Suryagemilang Makassar. (2) Budaya Organisasi mempunyai pengaruh yang positif dan signifikan terhadap Kepuasan Kerja pada PT.Karyaputra Suryagemilang Makassar.
Pengaruh Profitabilitas, Likuiditas, dan Aktivitas Terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Syerin Annisa Sam; Abdul Rahman Mus; Budiandriani Budiandriani
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i2.1800

Abstract

Abstract This study aims to determine the impact of profitability, liquidity, and activity on firm value, with capital structure as an intervening variable. The sample in this study was 28 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2020-2024 period. This study used a quantitative approach with time series data. The data analysis technique used panel data regression with the help of E-Views. The results show that profitability and liquidity have a negative but significant effect on capital structure. Activity has a positive but insignificant effect on capital structure. Profitability has a positive and significant effect on firm value. Liquidity and activity have a negative but insignificant effect on firm value. Capital structure has a negative and significant effect on firm value. Capital structure is unable to mediate the effects of profitability and liquidity on firm value, while capital structure is able to mediate the effect of activities on firm value. Keywords: Profitability, Liquidity, Activities, Capital Structure, Firm Value
Pengaruh Kualitas Layanan Terhadap Kepuasan Konsumen pada PT. Izaunet Berkah Mandiri di Cibinong, Jawa Barat Andi Ahmad Shodiq Usman; Abdul Rahman Mus; Annas Prilyadi
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan konsumen pada PT Izaunet Berkah Mandiri di Cibinong, Jawa Barat. Latar belakang penelitian didasarkan pada peningkatan omzet pasca COVID-19 yang menunjukkan pemulihan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan lima dimensi kualitas pelayanan, yaitu kehandalan, bukti fisik, jaminan, daya tanggap, dan empati. Sampel diambil dari mitra perusahaan menggunakan metode Slovin dengan teknik random sampling. Analisis data dilakukan melalui uji instrumen, regresi linear berganda, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kehandalan, daya tanggap, dan empati berpengaruh positif dan signifikan terhadap kepuasan konsumen. Bukti fisik berpengaruh signifikan dengan arah negatif, sedangkan jaminan berpengaruh positif namun tidak signifikan.
Pengaruh Kepemimpinan, Motivasi Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Pendapatan Wilayah Makassar II Badan Pendapatan Daerah Provinsi Sulawesi Selatan Utari Nur Umrah; Abdul Rahman Mus; Aryati Arfah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1669

Abstract

Abstract This study aims to examine the influence of leadership, work motivation, and work environment on employee performance at the Revenue Office of Makassar Region II, Regional Revenue Agency of South Sulawesi Province. The data in this study were obtained from employees at the Revenue Office of Makassar Region II in 2025 who were willing to participate as respondents. This research used primary data obtained through direct field research by distributing questionnaires to respondents. The sampling technique applied was the census method due to the relatively small sample size, where the entire population consisting of only 57 employees was used as the sample. Data analysis was conducted using descriptive statistical analysis and SPSS 26.0. Based on the research results, it can be concluded that leadership, motivation, and work environment have a positive and significant effect on employee performance. The better the leadership implemented, the higher the motivation provided, and the more supportive the work environment, the better the employees’ performance will be, as they feel valued, enthusiastic, and able to work with focus and productivity in a comfortable and conducive atmosphere. Leaders who are firm yet supportive can foster a sense of appreciation and work loyalty, strong motivation encourages enthusiasm and commitment in completing tasks, and a favorable work environment enhances concentration and work spirit. Keywords:Leadership, Motivation,Worknvironment, Employee Performance
Pengaruh Kebijakan Dividen, Kebijakan Hutang, Keputusan Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Nur Malasari; Abdul Rahman Mus; Amir Mahmud
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i2.1792

Abstract

Abstract This study aims to determine the influence of dividend policy, debt policy, investment decisions, and profitability on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Quantitative research was used. The population in this study consisted of 87 companies, with a sample of 17 food and beverage companies. The sampling technique employed was purposive sampling. SPSS was used for testing. Data analysis utilized multiple linear regression tests, coefficient of determination tests, simultaneous tests, and hypothesis tests. The results of this study indicate that dividend policy, measured by the Dividend Payout Ratio (DPR), has no significant effect; debt policy, measured by the Debt to Asset Ratio (DAR), has no significant effect; investment decisions, measured by the Price Earnings Ratio (PER), have no significant effect; and profitability, measured by the Net Profit Margin (NPM), has a significant effect on firm value, measured by the Price to Book Value (PBV), in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Dividend policy, measured by Dividend Yield, has no significant effect; debt policy, measured by the Total Interest Expense Ratio (TIER), has a significant effect; investment decisions, measured by the Return on Investment (ROI), have a significant effect; and profitability, measured by the Return on Assets (ROA), has a significant effect on firm value, measured by Tobin’s Q, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Dividend policy, measured by Dividend Per Share (DPS), has no significant effect; debt policy, measured by the Debt to Equity Ratio (DER), has no significant effect; investment decisions, measured by the Accounting Rate of Return (ARR), have a significant effect; and profitability, measured by the Return on Equity (ROE), has a significant effect on firm value, measured by Earnings Per Share (EPS), in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This research contributes academically by strengthening the literature related to Dividend Policy, Debt Policy, Investment Decisions, Profitability, and Firm Value. At the same time, it provides practical implications for investors and companies in enhancing firm value. Keywords: Dividend Policy, Debt Policy, Investment Decisions, Profitability, Firm Value, Food and Beverage Companies.
The Effect of Biological Asset Intensity, Green Accounting Implementation, and Total Asset Turnover on Financial Performance : A Study of Agricultural Companies Listed on the Indonesia Stock Exchange, 2020–2024 Muammar Qadafi Muhajir; Abdul Rahman Mus; H. Hajering
Golden Ratio of Data in Summary Vol. 6 No. 4 (2026): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i4.2496

Abstract

This study aims to examine and analyze the effects of Biological Asset Intensity, Green Accounting Implementation, and Total Asset Turnover on the Financial Performance of agricultural companies listed on the Indonesia Stock Exchange during 2020–2024. The study employs a quantitative approach using secondary data in the form of audited annual financial statements published on the Indonesia Stock Exchange during the 2020–2024 period. The population consists of 56 agricultural companies. Purposive sampling resulted in 13 companies being selected as the research sample, yielding a total of 65 observations. The analytical method used is panel data regression with the assistance of EViews 12. The results show that: (1) Biological Asset Intensity has a positive effect on Financial Performance; (2) Green Accounting Implementation has a negative effect on Financial Performance; and (3) Total Asset Turnover has a positive effect on Financial Performance.
Co-Authors Amir Mahmud Amiruddin Andi Ahmad Shodiq Usman Andi Indira Alfitasari Nur Palulu Andi Muchlis Sirajuddin Andi Nurwanah Angsar Angsar Annas Prilyadi Aryati Arfah Asdar Djamereng Aswin Agustiansyah Baharuddin Latief Budiandriani, Budiandriani Darwis Lannai Fadilah Lestari Arum H. Hajering Iyan Permatasari Junaid, Asriani Mahfudnurnajamuddin, Mahfudnurnajamuddin Mapparenta Mapparenta Muammar Qadafi Muhajir Muhammad Nur Nur Alam Umar Nur Malasari Rudi Rudi Serlin Serang Sri Wahyuni Sulyadi Perdana Putra SG Syamsiah Syamsu Marlin Syerin Annisa Sam Utari Nur Umrah Zaenal Arifin