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Formulasi Strategi Manajemen Aset Dan Liabilitas (ALMA) Pada Perbankan Darwis Darwis; Helmy Toatubun
Musamus Journal of Business & Management Vol 3 No 2 (2021): Musamus Journal of Businness & Management
Publisher : Musamus Journal of Business & Management is a peer-reviewed journal published by Faculty of Ecconomics and Business, Musamus University, Merauke Papua Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjbm.v3i2.3518

This article discusses the problem of optimizing bank balance sheet structures through the management of assets and liabilities in banking institutions. By using descriptive analysis, this study explores the theoretical study approach of the application of Asset and Liability Management (ALMA) which is used by banks as a financial information management system formulation through the application of asset and liability management functions (ALMA) to maintain the balance of the assets and liabilities side of the bank's balance sheet. implemented by the Asset Liability Committee (ALCO) and ALCO Support Group (ASG). The results of this study, it is concluded that the operationalization of the functions of asset and liability management (ALMA) can optimize the balance sheet structure of banks in a competitive financial market environment through banking policies on Liquidity Management by maintaining the status of liquidity ratios and limits including primary reserve and secondary reserve, Gap Management. by managing and controlling the gap between assets and liabilities to maximize net income margin (NIM), Foreign Exchange Management by maximizing income from differences in foreign exchange rates, Income and Investment Management with high profitability through investment decisions in bank portfolios.

Pengaruh Strategi Penetapan Harga terhadap Minat Beli Konsumen Di Matahari Department Store Makassar (Analisis Etika Bisnis Islam) Syahriyah Semaun; Darwis Darwis
Jurnal Hukum Ekonomi Syariah Vol 4, No 01 (2020): JURNAL HUKUM EKONOMI SYARIAH (JUNI 2020)
Publisher : Universitas Muhammadiyah Makassar

Studi ini bertujuan mengetahui apakah variabel skimming pricing dan penetration pricing dalam strategi penetapan harga berpengaruh terhadap minat beli konsumen di PT. Matahari Department Store Makassar. Kajian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah pelanggan di Matahari Department Store Makassar, hipotesis diuji dengan analisis regresi linier berganda. Hasil uji t menunjukkan terdapat pengaruh variabel skimming pricing terhadap minat beli konsumen di Matahari Department Store dan tidak terdapat pengaruh variabel penetration pricing dan terhadap minat beli konsumen di Matahari Department Store. Uji regresi linier berganda diperoleh persamaan Y=9,503 + 0,482X1 + 0,063X2 yang menunjukkan bahwa variabel dominan berpengaruh terhadap minat beli konsumen di Matahari Department Store adalah variable skimming pricing dengan nilai koefisien regresi sebesar 0,482X1

Implementasi Nilai-nilai Keteladanan Rasulullah dalam Pendidikan Agama Islam terhadap Pembentukan Perilaku Peserta Didik Kelas X Darwis Darwis
Jurnal Pendidikan Agama Islam Indonesia (JPAII) Vol. 2 No. 1 (2021): March
Publisher : Cahaya Ilmu Cendekia Publisher

Tujuan Penelitian: Untuk mengetahui bagaimana implementasi nilai-nilai keteladanan Rasulullah dalam pendidikan agama Islam terhadap pembentukan perilaku peserta didik kelas X SMK Negeri 1 Panca Rijang. Metodologi: Penelitian ini menggunakan deskriptif kualitatif yaitu produser data deskriptif berupa ucapan atau tindakan dari subjek yang diamati, data tersebut dideskripsikan untuk memberikan gambaran umum tentang subjek yang diteliti. Temuan Utama: Hasil penilitian menunjukkan bahwa untuk membentuk perilaku peserta didik maka harus dimulai dari seorang guru yang menanamkan nilai-nilai keteladanan dalam dirinya seperti kejujuran, sopan santun, penyayang, disiplin, adil, bertanggung jawab, mampu menahan amarah, penolong, ikhlas. Dengan demikain, akan lebih mudah membentuk perilaku peserta didik. Keterbaruan/Keaslian dari Penelitian: keterbarukan dari penelitian ini yaitu peneliti melihat implementasi nilai nilai keteladanan rasulullah dalam pendidikan agama islam terhadap pembentukan perilaku peserta didik.

Pendampingan Penyusunan Business Plan bagi Pelaku Industri Kue Karasa di Kecamatan Cempa Kabupaten Pinrang: Assistance in the Preparation of a Business Plan for Karasa Cake Industry Players in Cempa District, Pinrang Regency Darwis Darwis; Besse Faradiba; I Nyoman Budiono
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i3.4756

Small Micro Enterprises (SMEs) significantly contribute to the national economy, especially home industries. However, many business people still need to have a written business plan. This training activity aims to increase the knowledge and skills of Karasa cake industry players in making business plans. The target of the activity is the Karasa cake industry players who are members of the Karasa industrial center in Cempa District, Pinrang Regency. The training is delivered using participatory methods such as lectures, interactive discussions, and assistance in preparing business plan proposals. The pre-test and post-test measured participants' understanding of the business plan. The results of the training achieved were that the output of this activity was to provide knowledge for home industry players to develop the Karasa cake business by entering a broader market, and the outcome of this activity was that the Karasa cake industry had skills in making business planning proposals.

PENGGUNAAN APLIKASI SISTEM KEUANGAN DESA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA MALALIN KABUPATEN ENREKANG Seli Agustina; Damirah; Ismayanti; Nurfadhilah; Darwis
MBISKU: Jurnal Manajemen Bisnis dan Keuangan Vol. 1 No. 2 (2024): MBisKu, July 2024
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/mbisku.v1i2.810

Pengelolaan keuangan merupakan aspek krusial dalam operasional pemerintah desa. Guna meningkatkan efisiensi, transparansi, dan akuntabilitas dalam pengelolaan dana desa, Aplikasi Sistem Keuangan Desa dikembangkan sebagai solusi inovatif. Perangkat lunak ini dirancang untuk menyederhanakan proses pelaporan keuangan, sehingga memudahkan pemerintah desa dalam menyajikan informasi keuangan yang lebih terbuka dan dapat dipertanggungjawabkan kepada publik. Penelitian ini bertujuan untuk mengetahui sistem laporan keuangan desa malalin dan penggunaan aplikasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah Desa Malalin Kabupaten Enrekang. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Dengan pendekatan deskriptif. Hasil Penelitian menunjukkan bahwa (1) Aplikasi Siskeudes telah mentransformasi pengelolaan keuangan Desa Malalin menjadi lebih efisien, akurat, dan transparan. Dengan fitur user-friendly, pelatihan komprehensif, dan output sesuai regulasi, Siskeudes meningkatkan tata kelola keuangan desa secara signifikan. Hasilnya adalah peningkatan akuntabilitas dan partisipasi masyarakat dalam pengawasan keuangan desa, mendukung pembangunan yang berkelanjutan. (2) Aplikasi Siskeudes meningkatkan kualitas pengelolaan keuangan desa sesuai PP Nomor 71 Tahun 2010, memenuhi kriteria informasi akuntansi berkualitas. Aplikasi ini menyediakan data akurat, tepat waktu, dan mendukung pengambilan keputusan berbasis fakta, meningkatkan transparansi dan akuntabilitas. Namun, efektivitasnya bergantung pada kompetensi pengguna. Dengan penyempurnaan dan peningkatan kapasitas, Siskeudes berpotensi terus meningkatkan tata kelola keuangan desa, mendukung pembangunan berkelanjutan, dan memenuhi kebutuhan informasi pemangku kepentingan.

Formulasi Strategi Manajemen Aset Dan Liabilitas (ALMA) Pada Perbankan Darwis Darwis; Helmy Toatubun
Musamus Journal of Business & Management Vol 3 No 2 (2021): Musamus Journal of Businness & Management
Publisher : Musamus University, Merauke Papua Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjbm.v3i2.3518

This article discusses the problem of optimizing bank balance sheet structures through the management of assets and liabilities in banking institutions. By using descriptive analysis, this study explores the theoretical study approach of the application of Asset and Liability Management (ALMA) which is used by banks as a financial information management system formulation through the application of asset and liability management functions (ALMA) to maintain the balance of the assets and liabilities side of the bank's balance sheet. implemented by the Asset Liability Committee (ALCO) and ALCO Support Group (ASG). The results of this study, it is concluded that the operationalization of the functions of asset and liability management (ALMA) can optimize the balance sheet structure of banks in a competitive financial market environment through banking policies on Liquidity Management by maintaining the status of liquidity ratios and limits including primary reserve and secondary reserve, Gap Management. by managing and controlling the gap between assets and liabilities to maximize net income margin (NIM), Foreign Exchange Management by maximizing income from differences in foreign exchange rates, Income and Investment Management with high profitability through investment decisions in bank portfolios.

Pelatihan Bussiness Model Kanvas Pada Sentra Industri Rumah Tangga Karasa Kabupaten Pinrang Darwis; Ismayanti; Mutmainna; Rahman Abdul Rahman
Battuta-Jurnal Pemberdayaan Masyarakat Vol 2 No 2 (2025): Edisi Mei
Publisher : LPPM Universitas Battuta

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

This study aims to examine the direct effect of training effectiveness on business capital and training effectiveness on income, as well as the indirect effect of training effectiveness on income through the business capital of the Karasa traditional cake culinary industry. This research was designed using a quantitative exploratory approach. Data were collected through observation, interviews, and questionnaires. The population consists of culinary business actors in Pinrang Regency, with a non-probability sampling method and purposive sampling technique with a determined sample size of 55 respondents. Data analysis was carried out using SmartPLS. Research Findings: Training is effective in increasing business capital and providing literacy to business actors to overcome capital limitations in business development. Training, however, cannot directly increase the income of business actors, so the type of training needs to be assessed for suitability to the needs so that training can effectively increase business income. Training indirectly increases income by paying attention to the accuracy of entrepreneurship training materials that produce outputs of increased knowledge and skills in overcoming obstacles in accessing capital.

Analisis Growth Ratio dan Leverage Terhadap Nilai Perusahaan Pada Emiten Property dan Real Estate di BEI Periode 2021-2025 Andi Nuratika; Darwis Darwis; Damirah Damirah; Besse Faradiba
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7818

Investor choose to invest in companies that can send positive signals to them. Therefore, one of the most frequently observed indicators is a company’s value, as reflected by stock price that is higher than the book value. This research was conducted to analyze the influence of the growth ratio proxied by sales growth (SG), and leverage proxied by debt-to-equity ratio (DER) on the firm value of property and real estate issuers listed on the Indonesia Stock Exchange (IDX) from 2021-2025. The population consists of 79 property and real estate companies in the capital market, which was subsequently narrowed down to 57 issuers after excluding companies in the special monitoring category research data spanning 5 years. The sampling technique used was purposive sampling and selecting 30 companies with the sampling criteria: listed before 2021, complete financial reports, not delisted for more than 6 months, and having revenue. The analytical method used is regression analysis of panel data with the help of application Eviews 12. The results of the T-test indicate that SG and DER do not have a significant effect on PBV. The results of the F-test also indicate that the independent variables in this study do not have a significant effect. This indicates that, both individually and collectively, the research models do not yet sufficiently explain tha variation in PBV for the 2021-2025 period. Investors in this sector employ risk-based investment strategies that prioritize issuers cash flow resilience and real liquidity capacity over responding to fluctuations in accounting profits from sales growth or capital structures deemed reasonable as a consequence of the capital-intensive nature of the industry.

The Effect of Debt Policy on Firm Value with Profitability as a Moderating Variable: Evidence from PT Bank Rakyat Indonesia Tbk Suci Rahmadani M; Trian Fisman Adisaputra; Abdul Hamid; Darwis
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 8 No. 1 (2026)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v8i1.404.39-56

This study aims to analyze the effect of debt policy on firm value with profitability as a moderating variable at PT Bank Rakyat Indonesia (Persero) Tbk. Although debt policy is a crucial component in the funding structure to maximize firm value, excessive use of debt risks creating financial burdens and liquidity disruptions, which often become gaps in a company's financial management strategy. Using a quantitative approach with secondary data sourced from annual financial reports published on the Indonesia Stock Exchange, this study applies a purposive sampling technique to select relevant data. The collected data are analyzed using Structural Equation Modeling (SEM) through SmartPLS software to test the relationship between variables. This study is expected to provide empirical evidence regarding the strategic role of profitability in moderating the relationship between debt policy and firm value. The results of this study contribute as a reference for company management in optimizing capital structure and assist investors in making more accurate investment decisions based on comprehensive financial performance indicators.

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