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Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Pengelolaan Keuangan pada Pelaku UMKM di Antama Street Food Makassar Mutiara Devi Damayanti; Uhud Darmawan Natsir; Anwar Anwar; Hety Budiyanti; Annisa Paramaswary
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 2 (2025): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i2.2333

Abstract

This study uses a qualitative method to examine the effectiveness of marketing strategies implemented by Islamic banks in attracting young customers. The background of this research is based on the significant growth of the Islamic banking sector in Indonesia, which has not yet fully optimized the potential of the youth market segment. Data were collected through in-depth interviews with marketing managers and young customers, as well as documentation of the promotional strategies employed. The findings reveal that marketing strategies emphasizing Islamic values, service digitalization, and social media campaigns significantly influence young customers’ interest. However, some challenges were also identified, such as low Islamic financial literacy among the youth and limited product innovation tailored to their needs. This study recommends strengthening Islamic financial education, collaborating with youth communities, and developing technology-based products and services so that Islamic banks can be more competitive in attracting young customers. With a more adaptive and communicative approach, Islamic banks have the potential to become the preferred choice for the younger generation in the future.
Analisis Payability Ratio dan Profitability dalam Penilaian Kinerja Keuangan : (Studi pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar) Anwar Anwar
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 3 No. 4 (2025): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v3i4.884

Abstract

This study expects solvency and profitability factors to be considered to understand the financial performance of the Makassar Regional Water Company (PDAM) from 2020 to 2024. This type of research is descriptive and quantitative. The city part of this study is the Financial Complaint of PDAM Makassar for the fifth period (2020-2024). The representative part of this audit is the judges and complaints related to the performance of Damas PDAM Makassar City for the 5th period (2020-2024). The information collection technique used in this audit is part-time documentation and the description of the information used in this audit is the details of solvency and profitability. The results of the study show solvency below the Kutel standard, a company that lays off PDAM Makassar City workers before paying off debts classified by contract. DAR and DER have decreased from year to year, and we can see that DAR and DER are in the lower range than the company average during the period 2023-2024. Profitability analysis shows that the company's internal talent generates great benefits through the overall NPM commitment. On the other hand, seen from ROI and ROE, the company has not been able to utilize all of its product raw materials to achieve net profit.
Analisis Tingkat Kesehatan Bank dengan Metode RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) pada PT. Bank Panin Dubai Syariah Tbk., Periode 2019-2023 Selvina Sandini; Anwar Ramli; Anwar Anwar
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2582

Abstract

This study aims to assess the financial health of PT. Bank Panin Dubai Syariah Tbk using the RGEC method. The object of this research is PT. Bank Panin Dubai Syariah Tbk. The research adopts a descriptive quantitative approach. The population in this study consists of the financial reports of PT. Bank Panin Dubai Syariah Tbk, while the sample includes financial reports from 2019 to 2023. The data used in this study is secondary data. The evaluation results indicate that, based on the RGEC method, the overall financial health of PT. Bank Panin Dubai Syariah Tbk for the 2019–2023 period received a composite rating of 3, with a composite score of 70.67%, indicating a "FAIRLY HEALTHY" condition. Specifically, the Risk Profile aspect is classified as "fairly healthy" with a final composite score of 70%, Good Corporate Governance (GCG) is rated "healthy" with a score of 80%, the Earning aspect falls under the "less healthy" category with a score of 52%, and the Capitalaspect is categorized as "very healthy" with a final score of 100%.
Analisis Pengaruh NPM dan TATO terhadap Kinerja Laba pada Perusahaan Makanan & Minuman di BEI (2019–2023) Wulandari Wulandari; Uhud Darmawan Natsir; Nurman Nurman; Muhammad Icwan Musa; Anwar Anwar
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4536

Abstract

This study aims to determine the effect of Net Profit Margin and Total Asset Turnover on Return On Asset (profit performance) on food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of financial report data for each company for the period 2019-2023. Sampling was carried out using a purposive sampling technique and 10 companies were obtained that met the predetermined criteria. The analysis technique used in this study is quantitative analysis which calculates data from financial reports then uses SPSS tools to test and analyze data with calculations to draw conclusions. Hypothesis testing is carried out to determine whether there is an influence between the two variables. The results of the study stated that Net Profit Margin has a partial effect on Return On Asset, Total Asset Turnover does not have a partial effect on Return On Asset and Net Profit Margin and Total Asset Turnover simultaneously affect Return On Asset.
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan pada Sektor Perbankan di Bursa Efek Indonesia Rezky Nurul Amaliah; Nurman Nurman; Annisa Paramaswary Aslam; Anwar Anwar; Abdul Rahman
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.3179

Abstract

This study aims to analyze the effect of profitability, measured by Return on Equity (ROE), and dividend policy, measured by Dividend Payout Ratio (DPR), on company value, measured by Price to Book Value (PBV), in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study also examines the partial and simultaneous effects of these two variables to provide a more comprehensive picture of the factors that determine company value. This study uses a quantitative approach with an associative research design. Secondary data were obtained from the annual financial reports of 15 banking companies listed on the IDX during the research period. Data analysis was performed using panel data regression with the assistance of EViews 2012 software. The statistical tests used included the t-test, F-test, and coefficient of determination (R²). The results showed that profitability (ROE) had a negative and significant effect on company value (PBV), while dividend policy (DPR) had a positive but insignificant effect. However, simultaneously ROE and DPR have a significant effect on PBV even though their contribution is relatively small. This finding indicates that investors pay more attention to profitability as the main indicator in assessing company performance, while dividend policy has not been fully able to influence market perception of the value of banking companies in Indonesia. The conclusion of this study is that profitability is an important factor in determining company value in the banking sector, while dividend policy still requires a stronger signal to influence investor perceptions. The results of this study have implications for company management in formulating effective dividend strategies and for investors in making more appropriate investment decisions in the capital market.
Analisis Kinerja Keuangan PT Bank Tabungan Negara (Persero) Tbk dan PT Bank Danamon Indonesia Tbk Periode 2020-2024 Dian Jaatsyiah Noer’s; Uhud Darmawan Natsir; Anwar Anwar; Amiruddin Tawe; Nurman Nurman
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.3180

Abstract

This study aims to analyze and compare the financial performance of PT Bank Tabungan Negara (Persero) Tbk. (BTN) and PT Bank Danamon Indonesia Tbk. (Danamon) during the 2020–2024 period using the CAMEL method, which evaluates five key aspects of bank soundness: Capital (CAR), Asset Quality (KAP), Management (NPM), Earning (ROA and BOPO), and Liquidity (LDR). The research adopts a quantitative descriptive comparative approach, with BTN and Danamon as the research population. Secondary data were obtained from the annual financial reports of both banks published on the official Indonesia Stock Exchange (IDX) website for the 2020–2024 period. Data analysis involved calculating CAMEL ratios based on the Bank Indonesia assessment guidelines, along with hypothesis testing using the Independent Sample T-test and the non-parametric Mann-Whitney test through SPSS version 25 to determine whether significant statistical differences existed between the two banks. The findings reveal that the financial performance of BTN and Danamon consistently fell within the “Fairly Healthy” category throughout the observed period. Specifically, BTN demonstrated stronger performance in terms of capital adequacy (CAR), while Danamon showed better results in asset quality (KAP) and profitability (ROA). However, the overall results of the Mann-Whitney test yielded a significance value of 0.465, which is greater than the alpha level of 0.05. This indicates that there is no statistically significant difference between the overall financial performance of BTN and Danamon as measured by the CAMEL method. These results suggest that although the two banks exhibit strengths in different aspects, their overall financial health remains relatively comparable.
CONTENT QUALITY AND CAPTION CONSISTENCY IN INSTAGRAM PROMOTION OF POLITEKNIK NEGERI LHOKSEUMAWE Mahrani, Mahrani; Raisa Fathia; Athina Rizqa; Andini Putri; Anwar Anwar; Maulizar Maulizar; Yulianisah Yulianisah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.387

Abstract

This study employs a qualitative approach with a descriptive analysis method, chosen to provide an in-depth understanding of the visual content quality and caption consistency on the official Instagram account of Politeknik Negeri Lhokseumawe (@humas_pnl). Data were collected through direct observation of Instagram posts published between January 2023 and January 2024, totaling 184 uploads. The observation focused on identifying patterns in the use of visuals, the presence of captions, and the alignment between text and images. In addition, content analysis was conducted to examine visual elements such as design, color, and typography, as well as textual elements including caption length, language style, message relevance, and consistency. To strengthen the findings, secondary data were gathered from relevant literature and previous studies on digital communication strategies and higher education promotion. Data were analyzed thematically by categorizing findings into visual quality, caption effectiveness, message consistency, and text–visual alignment. The results were then interpreted to provide a comprehensive overview of the effectiveness of Instagram as a promotional strategy for higher education institutions.
BIVI APPLICATION IMPLEMENTATION FOR WARDAH BEAUTY ADVISORS IN KUALA TANJUNG, NORTH SUMATRA Mhd Abdillah; Cut Izzara; Nadiya Nadiya; Fitri Lisna Yani; Anwar Anwar; Intan Cahyani Rachman; Zulfikar Zulfikar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i1.389

Abstract

This study aims to analyze the implementation of the BIVI (Beauty in Virtual Identity) application on the performance of Wardah Beauty Advisors at Toko Butet Joni Kuala Tanjung Batubara. The research method used is descriptive qualitative with a case study approach. Data were obtained through observation, in-depth interviews, and documentation studies. The results show that the BIVI application contributes to improving operational efficiency through online attendance features based on geolocation and real-time sales recording, which facilitate performance monitoring, payroll calculation, and product stock management. However, the study also found obstacles such as technical issues related to internet stability and limited employee understanding of the application workflow. Overall, the implementation of the BIVI application has a positive impact on enhancing employee performance and can serve as a reference for the development of technology-based management systems in the future.
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.
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 Rauf 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 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 Evanita Lubis 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 Fioren Fioren Firah Nur Rizky Said Fitri Lisna Yani Galih Wicaksono H Hasmawati Haerudin Tao Halimah Halimah Hamka Hamka Hansyar, Ricky Muliawan Hasan Nongkeng Hasriati Hasriati Hendra Pribadi 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'ad Muhammad Nur Muhammad Resky Fahrullah Muhammad Sulaiman Muhammad Usman Muhammad Zubair Muliana Agus Muliati, Muliati Mustikawati Annisa Mutiara Devi Damayanti Nadiya Nadiya Naharuddin Naharuddin Nanda Saputri Nelliani Nelliani Ni Made Wirastika Sari, Ni Made Wirastika 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 Rahmad Munazir Rahmad Rahmad Rahmah Johar Raisa Fathia Ramlawati Ramlawati Reniwati Lubis Resky 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 Sudirman Daeng Massiri Sukino Sukino Sunarto Sunarto Suparmin Suparmin Susanto Doni Putra Syiar Rinaldy T Makmur Tasya Maharani Tenri Sayu Puspitaningsih Dipoatmodjo Tirtha Ayu Paramitha, Tirtha Ayu Tree Setiawan Pamungkas Wulandari Wulandari Yuliana Yuliana Yulianisah Yulianisah Yusrizal Yusrizal Zainal Ruma Zulfikar Zulfikar Zulkarnaen Jalil Zusma Widawaty A Wahab