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Perencanaan dan Kinerja Keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Gowa Muliati Muliati; Zainal Ruma; Anwar Anwar; Hety Budiyanti; Annisa Paramaswary Aslam
Journal of Management and Social Sciences Vol. 3 No. 3 (2024): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i3.1468

Abstract

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.
Pengaruh Likuiditas dan Profitabilitas terhadap Keputusan Investasi pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025 Andi Muhammad Hanif; Muhammad Ichwan Musa; Andi Mustika Amin; Anwar Anwar; Annisa Paramaswary Aslam
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 1 (2026): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i1.6888

Abstract

The rapid development of Islamic banking in Indonesia faces significant challenges in maintaining liquidity and profitability amidst dynamic capital market conditions. The urgency of this study arises from the need to examine whether traditional financial ratios, such as the Financing to Deposit Ratio (FDR) and Return on Equity (ROE), play a decisive role in influencing investment decisions, which are proxied by the Price to Earning Ratio (PER). The main objective of this research is to empirically test the effect of liquidity and profitability, both partially and simultaneously, on investment decisions in Islamic commercial banks listed on the Indonesia Stock Exchange during the 2021–2025 period. This study adopts an associative design with a quantitative approach, utilizing secondary data from financial reports obtained from the IDX, and analyzed using multiple linear regression on 68 observation samples. The findings reveal that neither liquidity nor profitability significantly influence investment decisions, either partially or simultaneously. These results suggest that investors in the Islamic banking sector tend to prioritize non-financial factors such as sharia compliance, governance, macroeconomic conditions, and ESG trends, rather than conventional financial indicators. In conclusion, this research extends the understanding of the limitations of Signaling Theory in the sharia context and recommends the development of a more holistic investment evaluation model. Future studies are encouraged to incorporate non-financial variables for a more comprehensive analysis.
Pengaruh Pemasaran Sensorik terhadap Niat Beli Ulang Konsumen Mako Cake and Bakery Panakkukang Square dengan Kepuasan sebagai Variabel Mediasi Arkam Susilo; Anwar Anwar; Muhammad Ilham Wardhana Haeruddin; Muhammad Ichwan Musa; Rahmat Riwayat Abadi
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5439

Abstract

This study aims to determine the effect of sensory marketing on customer repurchase intention, with customer satisfaction as a mediating variable at Mako Cake and Bakery Panakkukang Square. The main focus of this research is to understand how sensory marketing which includes elements as sight, hearing, smell, taste, and touch influences customer repurchase intention and how customer satisfaction plays a role as a mediator. This research uses a quantitative approach. Data were collected through a questionnaire distributed to 220 respondents, who are customers of MAKO Cake and Bakery Panakkukang Square. The method used in this study is Structural Equation Modeling (SEM) supported by Smart PLS 4.0 software. The data analysis process includes validity testing, reliability testing, and structural model testing. The results of the study show that: (1) Sensory Marketing has a positive and significant effect on repurchase intention of MAKO Cake and Bakery Panakkukang Square customers, (2) Sensory Marketing has a positive and significant effect on customer satisfaction at MAKO Cake and Bakery Panakkukang Square, (3) Customer satisfaction has a positive and significant effect on repurchase intention at MAKO Cake and Bakery Panakkukang Square, (4) Customer satisfaction has a positive and significant partial mediating effect on the relationship between sensory marketing and repurchase intention at MAKO Cake and Bakery Panakkukang Square.
Peningkatan Dukungan Sosial Remaja di Panti Asuhan Melalui Intervensi Psikososial Rahimmatussalisa Rahimmatussalisa; Astri Fatwasari; Anwar Anwar
Jurnal Psikologi Atribusi : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Pemberdayaan Masyarakat melalui Pendekatan Psikoedukasi dan Pendampingan (Septe
Publisher : Fakultas Psikologi, Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/1r0k3089

Abstract

Intervensi psikososial ini bertujuan untuk meningkatkan perceived social support bagi remaja di panti asuhan melalui kegiatan yang membangun kebersamaan dan rasa saling mendukung. Salah satu luaran utama dari kegiatan ini adalah peningkatan perceived social support, yang akan diukur menggunakan Multidimensional Scale of Perceived Social Support (MSPSS). MSPSS menilai dukungan dari tiga dimensi utama yaitu keluarga, teman, dan significant others. Jumlah partisipan dalam kegiatan ini sebanyak 34 subjek. Analisis pada kegiatan ini menggunakan Wilcoxon test. Hasil kegiatan pengabdian ini adalah terdapat perbedaan yang signifikan antara tingkat perceived social support saat pre-test dan post-test dengan nilai t sebesar 2,118 dengan signifikansi 0,010 (p<0,05), (p<0,05). Tingkat perceived social support setelah mengikuti kegiatan lebih tinggi daripada sebelum mengikuti kegiatan. Dengan demikian, kegiatan pengabdian ini dapat meningkatkan tingkat perceived social support pada remaja.
Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Subsektor Industri Dasar dan Kimia (2020–2024) Nuralisa Nuralisa; Anwar Ramli; Anwar Anwar; Nurman Nurman; Abdul Rahman
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.9018

Abstract

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.
Pengaruh Literasi Keuangan dan Digital Payment terhadap Perilaku Konsumtif Generasi Z di Kelurahan Paccinongang Kabupaten Gowa Nur Annisa Sudirman; M. Ikhwan Maulana Haeruddin; Anwar Anwar; Nurman Nurman; Annisa Paramaswary Aslam
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 2 (2026): June: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i2.3964

Abstract

This study aims to analyze the effect of financial literacy and digital payment on the consumptive behavior of Generation Z in Paccinongang Village, Gowa Regency. The research method used is a quantitative approach with a causal design. Data were collected through questionnaires distributed to 110 respondents of Generation Z residing in Paccinongang Village who had used digital payment, using purposive sampling. Data analysis was performed using multiple linear regression with SPSS. The results show that financial literacy has a positive and significant effect on consumptive behavior, with a regression coefficient of 0.401, t-count of 9.705, and significance of 0.000. Digital payment also has a positive and significant effect on consumptive behavior, with a regression coefficient of 0.447, t-count of 11.429, and significance of 0.000. Simultaneously, financial literacy and digital payment have a significant effect on consumptive behavior with an F-count of 124.540 and significance of 0.000. The Adjusted R-square value of 69.4% indicates that both independent variables are able to explain the variation in consumptive behavior at a high category. This means that the higher the level of financial literacy and the intensity of digital payment usage, the higher the consumptive behavior of Generation Z in Paccinongang Village, Gowa Regency.
Pengaruh Ukuran Perusahaan dan Struktur Modal Terhadap Profitabilitas pada Perusahaan Sektor Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Nurlaelah Asti; Nurman Nurman; Anwar Anwar; Abdul Rahman; Annisa Paramaswary Aslam
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 4 No. 2 (2026): Juni: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v4i2.2567

Abstract

The financial sector plays a strategic role in supporting national economic stability, making company profitability an important indicator of financial performance sustainability. Differences in business scale and funding decisions among firms are assumed to influence their ability to generate profits. This study aims to analyze the effect of company size and capital structure on profitability in financial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research adopts a quantitative approach with an associative research design. Secondary data were obtained from annual financial statements, with a sample of 39 companies selected through purposive sampling based on specific criteria. Panel data regression analysis was employed using EViews 13, preceded by model selection tests. The results indicate that company size, measured by the natural logarithm of total assets, has a positive but insignificant effect on profitability proxied by Return on Assets, suggesting that asset growth has not been accompanied by optimal efficiency improvements. Meanwhile, capital structure measured by the Debt to Equity Ratio shows a negative and significant effect on profitability, indicating that excessive reliance on debt tends to reduce profit levels due to higher financial risk and interest burden. These findings imply that financial sector companies should emphasize efficient asset management and maintain an optimal funding structure to achieve sustainable profitability
Pengaruh Faktor Makroekonomi terhadap Return Saham pada Perusahaan Manufaktur PT Barito Pascific Periode 2015-2024 Ulfa Hakiki Annur; Nurman Nurman; Rezky Amalia Hamka; Anwar Anwar; Abdul Rahman
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 4 (2026): Juli: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i4.2589

Abstract

This study aims to determine the partial and simultaneous effects of macroeconomic factors on stock returns at the manufacturing company PT Barito Pacific for the period 2015–2024. The macroeconomic factors used in this study include interest rates, inflation, and exchange rates, as these three variables are economic indicators frequently associated with fluctuations in stock returns. This study employs a quantitative approach using a documentary method. The population consists of all quarterly data from PT Barito Pacific for the period 2015–2024. Sampling was conducted using saturated sampling, in which the entire population was included as the study sample, comprising 40 quarterly data points. Multiple linear regression analysis was performed using SPSS Statistics 2025. The results indicate that, when analyzed individually, interest rates have a positive but insignificant effect, inflation has a negative but insignificant effect, and the exchange rate has a negative and significant effect on stock returns. However, when analyzed simultaneously, interest rates, inflation, and the exchange rate do not have a significant effect on the stock returns of the manufacturing company PT Barito Pacific for the period 2015–2024. It is hoped that the results of this study can serve as a reference for investors and future researchers in understanding the relationship between macroeconomic factors and stock returns.
Implementasi Routing OSPF Multi-Area dari Static ke Dynamic untuk Optimasi Andika Andika; Anwar Anwar; Nanda Saputri
eProceeding of TIK Vol 6, No 1 (2026): eProTIK: Mei, 2026
Publisher : Politeknik Negeri Lhokseumawe

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

Abstract

Kebutuhan akan jaringan komputer yang handal dan efisien menjadi prioritas utama seiring pesatnya perkembangan teknologi. Dalam konteks ini, routing memegang peranan krusial. Namun, static routing memiliki keterbatasan signifikan, yaitu kurang fleksibel dan rentan terhadap kegagalan jalur. Oleh karena itu, penelitian ini berfokus pada implementasi routing dynamic OSPF multi-area sebagai solusi, membandingkannya secara langsung dengan static routing. Tujuan utama studi ini adalah menganalisis efektivitas OSPF multi-area dalam meningkatkan performa routing diukur dari throughput, delay, jitter dan packet loss serta mengevaluasi mekanisme redundansinya. Metode yang digunakan melibatkan perancangan dan implementasi topologi jaringan dengan enam router Mikrotik, baik dalam konfigurasi static maupun OSPF multi-area. Pengujian performa dilakukan menggunakan IPERF dan Wireshark pada berbagai rentang bandwidth. Pengujian redundansi mensimulasikan pemutusan jalur utama untuk mengamati kemampuan pengalihan rute. Hasil penelitian secara jelas menunjukkan bahwa OSPF multi-area jauh mengungguli static routing. Pada 50 Mbps, OSPF mencapai throughput 47462 kbps dengan 9007 kbps static, delay 0.236 ms dengan 1.098 ms static, dan jitter 0.244 ms dengan 1.098 ms static. Packet loss OSPF juga minimal 0.01% dibandingkan static routing 0,1%. Dalam hal redundansi, OSPF multi-area mampu mengalihkan lalu lintas secara otomatis saat jalur terputus, menjaga konektivitas, sementara static routing gagal. Kesimpulannya, OSPF multi-area adalah solusi yang lebih efisien, stabil, dan handal.
Pengaruh Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Manufaktue Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020-2024 Sahruni Sahruni; Burhanuddin Burhanuddin; Andi Mustika Amin; Anwar Ramli; Anwar Anwar
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 1 (2026): Januari : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i1.3739

Abstract

This study aims to examine the effect of dividend policy on firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative method with an associative approach to analyze the relationship between independent and dependent variables. The population consists of all food and beverage manufacturing companies listed on the IDX, while the sample is determined using a purposive sampling technique based on specific criteria. The data used in this study are secondary data obtained from the companies’ annual financial statements published on the official IDX website. Data analysis is conducted using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that dividend policy has a positive and significant effect on firm value. This finding suggests that companies implementing higher and more consistent dividend policies tend to have higher firm value as perceived by investors. The results support signaling theory, which explains that dividend policy serves as a positive signal regarding a company’s future prospects and financial performance. Therefore, dividend policy can be considered an important strategic decision for management in enhancing firm value and attracting investor confidence.
Co-Authors A. Fadel Muhammad A. Nurkidam A. Syahida Ulhaq Pasryb Abadi, Rahmat Riwayat Abd. Abd. Aziz Abdi Akbar Idris Abdi Suhazli Abdul Rahman Abdul Rahman Abdul Rizal abubakar abubakar Adrianus Adrianus Aeko Fria Utama FR Agung Widhi Kurniawan Ainul Maftuchah Akmal Riza Almukarramah, Almukarramah Amazia Tofan Sampeuranag Amiruddin Tawe Anas Zaini Andi Muhammad Hanif Andi Mustika Amin Andika Andika Andini Putri Anizar Ahmad Anna Apriana Hidayanti Annisa Paramaswary Annisa Paramaswary Aslam Anwar Ramli Arkam Susilo Arshi Naisya Wahyuni Asbi Amin Astri Fatwasari Aswandi Aswandi Athina Rizqa Atthariq, Atthariq Azrizan Bin Asdar Bagus Sembodo Baharuddin Dammar Baso Erik Burhanuddin Burhanuddin Chalid Imran Musa Cut Izzara David Oscar Simatupang Dendy Kurniawan Desi Aria Mustika Dian Jaatsyiah Noer’s Dudi Septiadi Dwi Praptomo Sudjatmiko Eka Nurminda Dewi Mandalika Eko Nursanty Ellianti Ellianti Elvina Elvina Endang Rochmiatun Erni Maidiyah Erwin Mahrus Evi Susianti F.A. Pamungkas Fadli Fadli Fahmi Arfan Faisal Faisal Fatmawati Fatmawati Febi Amelia Putri Firah Nur Rizky Said Fitri Lisna Yani Galih Wicaksono H Hasmawati Haerudin Tao Halimah Halimah Hamka Hamka Hansyar, Ricky Muliawan Hasan Nongkeng Hasriati Hasriati Heri Fajri, Heri Herri Trisna Frianto Hety Budiyanti Hety Budiyanty Hety Budyanti Hizir Hizir Ibrahim Ibrahim Ida Hasanah Indra Ronzela Intan Cahyani Rachman Irwan Irwan Jailani Jailani Jaliyuddin Jaliyuddin Joni Hasman Jusrawati Jusrawati Khaidir Syahrul Khalisa Humaira Kristina Parisi La Harudin Laila Sari Lia Devi Loekman Muhamadi Luh Putu Ratna Sundari Lukmanulhakim Lukmanulhakim M IKHSAN M Yusuf M. Ikhwan Maulana Haeruddin M. Ridhwan Mahrani, Mahrani Mani Yusuf Marsuki Marsuki Maulizar Maulizar Mayurida Mayurida Mhd Abdillah Mhd Hasbi Muhammad Aras Muhammad Icwan Musa Muhammad Ilham Wardana Muhammad Imaduddin As&#039;ad Muhammad Nur Muhammad Resky Fahrullah Muhammad Sulaiman Muhammad Usman Muhammad Zubair Muliana Agus Muliati, Muliati Mustikawati Annisa Mutiara Devi Damayanti Nadiya Nadiya Nanda Saputri Nelliani Nelliani Ni Made Wirastika Sari, Ni Made Wirastika Nisaul Husna Ramadhani Ilham Nur Annisa Sudirman Nur Faizin Nur Intan Pratiwi Nur Syamsu Nuralisa Nuralisa Nurcholidah Solihati Nurfitri Hadi Nurhayati Nurhayati , Hety Budiyanti Nurillah Okta Ambarini Nurjannahtul Hidayah Nurlaelah Asti Nurman Nurman Nurman Nurman Nursan, Muhammad Nurul Auliyah Sukri Nurul Qomariah Nurwatul Wardah Muis Rahimmatussalisa Rahimmatussalisa Rahmad Munazir Rahmad Rahmad Rahmah Johar Raisa Fathia Ramlawati Ramlawati Reniwati Lubis Resky Amalia Hamka Rezky Amalia Hamka Rezky Natakusuma Amin Rezky Nurul Amaliah Ridwan Mochtar Thaha Rifani Nur Sindy Setiawan Rivan Syarif Kaisar Romansyah Sahabuddin Saeful Ma’mun Safrijal Safrijal Sahruni Sahruni Salman, Aulia Selamaddin Selamaddin Selvina Sandini Seno Sumowo Siti Hasbiah Siti Noor Fadhilah Hamzah St. Hasnia Sukino Sukino Sunarto Sunarto Suparmin Suparmin Susanto Doni Putra Syiar Rinaldy T Makmur Tasya Maharani Tenri Sayu Puspitaningsih Dipoatmodjo Tree Setiawan Pamungkas Ulfa Hakiki Annur Wulandari Wulandari Yuliana Yuliana Yulianisah Yulianisah Yusrizal Yusrizal Zainal Ruma Zulfikar Zulfikar Zulkarnaen Jalil Zusma Widawaty A Wahab