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All Journal SEGMEN Jurnal Manajemen dan Bisnis Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Geocelebes Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Patria Artha Management Journal EQIEN - JURNAL EKONOMI DAN BISNIS Atma Jaya Accounting Reseach (AJAR) JURNAL EKONOMI SAKTI (JES) International Journal of Religious and Cultural Studies Jurnal Ilmu Manajemen Profitability Jurnal Riset Ilmu Ekonomi Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Wiga : Jurnal Penelitian Ilmu Ekonomi Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Eduvest - Journal of Universal Studies Perbal: Jurnal Pertanian Berkelanjutan Jurnal Bimbingan dan Konseling Pendidikan Islam Revenue Journal: Management and Entrepreneurship International Journal of Economic Research and Financial Accounting Indonesian Journal of Management Studies
Jaya, Asri
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar, Makassar, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences Other

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Financial Performance Analysis Using EVA and FVA Methods at PT. Gowa Makassar Tourism Development TBK Period 2017-2022 Mutya Khaerunnisa; Asri Jaya; Nurlina, Nurlina
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.104

Abstract

This research aims to determine the financial performance of PT. Gowa Makassar Tourism Development Tbk. The 2017-2022 period is measured using the Economic Value Added (EVA) and Financial Value Added (FVA) methods. The population in the research is all financial report data of PT. Gowa Makassar Tourism Development Tbk. while the sample in this research is the financial position report and profit and loss report for the 2017-2022 period. The data collection technique used is documentation technique. The data collected was analyzed using Economic Value Added (EVA) and Financial Value Added (FVA) calculations. The results in this study indicate that the financial performance of PT. Gowa Makassar Tourism Development Tbk. The 2017-2022 period measured using the Economic Value Added (EVA) method obtained positive results, meaning that PT. Gowa Makassar Tourism Development is able to create added economic value. Financial performance of PT. Gowa Makassar Tourism Development Tbk. The 2017-2022 period was measured using the Financial Value Added (FVA) method to obtain positive results. This means PT. Gowa Makassar Tourism Development is able to create added financial value, and it is said that PT. Gowa Makassar Tourism Development has good performance .
THE INFLUENCE OF LEADERSHIP STYLE ON THE WORK MOREST OF EMPLOYEES AT THE OFFICE OF MANPOWER AND TRANSMIGRATION OFFICE GOWA DISTRICT Muh. Alfian; Edi Jusriadi; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.148

Abstract

The purpose of this research is a type of quantitative research with the aim of knowing the effect of leadership style on work enthusiasm in the Office of Manpower and Transmigration, Gowa Regency. This sample was taken from the office of the Office of Manpower and Transmigration, Gowa Regency. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. The research method used in this study is quantitative data obtained from questionnaires that are distributed related to the problem under study. Data collection techniques used are observation, questionnaires, and documentation. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert scale method. And the data analysis technique used is descriptive analysis, instrument testing, and hypothesis testing. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 23 application regarding the effect of leadership style on employee morale at the Gowa Regency Manpower and Transmigration Office, it shows that there is a low influence between leadership style on employee morale at the Gowa Regency Manpower and Transmigration Office, obtained ttable = 1.697, while tcount = -1.508, it can be concluded that tcount is smaller than ttable, so the hypothesis proposed is not proven, which means rejecting the alternative hypothesis (Ha) and accepting the null hypothesis (Ho ) because the correlation is
The Influence of Employee Discipline Levels on the Performance of the Production Department at PT. Perkebunan Nusantara XIV Makassar Wa Ode Sufiati; Muh. Nur; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.170

Abstract

The aim of this research is: To determine the effect of employee discipline on the performance of production employees at PT Perkebunan Nusantara XIV. The type of research carried out was quantitative with an associative approach. The population in this study were all employees in the production section at PT Perkebunan Nusantara XIV Makassar, totaling 114 people. The sampling technique used by the author is nonprobability sampling. Based on this, the sample in this study is the entire population taken, namely all production employees at PT Perkebunan Nusantara XIV Makassar, totaling 114 people. The results of this research are that employee discipline has a calculated t value of 11.595 which is greater than the t table of 1.981 (11.595 > 1.981) with a probability of a significant level of 0.000 which is smaller than the significant level of 0.05, so the hypothesis is accepted. This means that employee discipline has a positive and significant effect on the performance of production employees. The results of this research show that the better the employee discipline, the better the performance of production employees will be. Without good discipline, it will be difficult for a company to achieve optimal results so that the performance of production employees will not be optimal.
The Effect Of Investment Knowledge, Motivation, Capital On Students' Investment Interest In The Capital Market (Case Study On Sharia Banking Students Of Stai Yapnas Jeneponto) Nurul Fauzia Ishak; Asri Jaya; Muhammad Adil
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.189

Abstract

The purpose of this study is to determine the influence of knowledge, motivation, and capital on students' interest in investing in the capital market in Islamic banking students of STAI Yapnas Jeneponto. The research sample is 55 respondents from the 2020 and 2021 batches. The type of research used is quantitative. The data source in data collection is primary data using questionnaires. The instrument of this research is the Likert scale method. Based on the results of research using the SPSS V 24 program, shows that investment knowledge and motivation have a positive influence on students' interest in investing in the capital market. The higher the investment knowledge and encouragement from within and around will increase students' interest in investing in the capital market. Meanwhile, capital has no influence on students' interest in investing in the capital market. The high and low capital to invest does not affect students' interest in investing.
The Effect Of Production Costs On Net Income In Textile And Garment Companies Listed On The Indonesian Stock Exchange Nur Alisa; Asri Jaya; Nurlina, Nurlina
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.198

Abstract

This research aims to determine the effect of production costs on net income in manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling method used is purposive sampling with a sample of 15 textile and garment companies. The data source used is secondary data. Data was collected using library research and documentation from financial reports published by the company. The analytical tool used is the Statistical Package for the Social Sciences (SPSS) version 25. Based on the research results, it was found that the production costs have a positive and significant effect on net profit as shown in the t-test results, the calculated t value > t table is 2.246 > 1.997 with a significant value of 0.028 < 0.05, which means Ho is rejected and Ha is accepted. So it can be concluded that production costs partially have a positive and significant effect on net profit.
Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Sektor Properti Yang Terdaftar di BEI Aeni, Nur’; Jaya, Asri; Nurlina, Nurlina
Indonesian Journal of Management Studies Vol. 1 No. 4 (2023): Terbitan Keempat Mei Tahun 2023
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/ijms.v1i4.677

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kinerjakeuangan terhadap harga saham pada sektor properti yang terdaftar di BEI . Populasi penelitian ini adalah perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI), dengan sampel perusahaan sektor properti yang berjumlah 7 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan variabel Rasio Keuangan yang di proksikan dengan Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE) dan Earning Per Share (EPS ). Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, uji hipotesis dengan uji parsial (uji t) dan uji determinasi dengan bantuan software SPSS versi 20. Hasil penelitian ini menunjukkan Current Ratio (CR) tidak berpengaruh terhadap harga saham perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2020. Return on Equity (ROE) tidak berpengaruh positif dan tidak signifikan terhadap harga saham perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020, dan Earning Per Share (EPS) berpengaruh positif dan signifikan terhadap harga saham perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2020
Efektivitas E-Kinerja Pada Dinas Perdagangan dan Perindustrian Kabupaten Takalar Jaya, Asri
Indonesian Journal of Management Studies Vol. 1 No. 3 (2023): Terbitan Ketiga Februari Tahun 2023
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/ijms.v1i3.905

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas implementasi sistem E-Kinerja di Dinas Perdagangan dan Perindustrian Kabupaten Takalar. Menggunakan pendekatan deskriptif kuantitatif, data dikumpulkan melalui survei terhadap 100 pegawai menggunakan kuesioner yang disusun dalam skala Likert. Hasil penelitian menunjukkan bahwa sistem E-Kinerja efektif dalam meningkatkan produktivitas, kualitas kerja, dan kepuasan pegawai, dengan rata-rata skor yang tinggi pada masing-masing indikator tersebut. Faktor kepemimpinan dan pelatihan ditemukan memiliki pengaruh signifikan terhadap efektivitas sistem, sementara infrastruktur teknologi tidak memberikan dampak signifikan, mengingat kondisi teknologi yang sudah memadai. Kendala utama yang dihadapi adalah resistensi terhadap perubahan dan kurangnya sosialisasi yang efektif. Oleh karena itu, disarankan untuk memperkuat manajemen perubahan dan meningkatkan program pelatihan guna mengoptimalkan penerapan E-Kinerja di masa mendatang.
EMPOWERING THE BUNGA TERATAI MSMES THROUGH THE IMPLEMENTATION OF A DIGITAL BUSINESS MANAGEMENT SYSTEM TO ENHANCE THEIR POTENTIAL AND CAPABILITIES Nurlina Nurlina; Asri Jaya; Wa Ode Rayyani; Evi Nurul Husna; Sri Wahyuni Pratiwi Yusran; Mutiara Mutiara; Muhammad Ihsanul; Dian Anggraini
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.20350

Abstract

Abstrak: Adopsi teknologi digital semakin penting bagi pertumbuhan dan keberlanjutan UMKM. Namun, banyak UMKM menghadapi tantangan dalam memanfaatkan alat dan sistem digital secara efektif untuk manajemen bisnis mereka. Kegiatan ini bertujuan meningkatkan kemampuan pelaku UMKM dalam mengimplementasikan sistem manajemen bisnis berbasis digital. Kegiatan ini berfokus pada penguatan soft skill dan hard skill mitra UMKM. Mitra adalah kelompok Usaha Mikro ”Bunga Teratai” yang telah menjalankan bisnisnya lebih dari sepuluh tahun. Ada dua permasalahan mitra yang ditangani, yaitu penguatan dan peningkatan kemampuan SDM pelaku Usaha Mikro dalam memanfaatkan teknologi digital. Pemanfaatan teknologi digital fokus pada penyusunan laporan keuangan dan strategi pemasaran berbasis digital. Pendekatan yang digunakan adalah pelatihan partisipatif dan pendampingan. Metode pelaksanaan dengan Adaptive Collaboration Management (ACM). Evaluasi keberhasilan kegiatan dilakukan melalui tiga tahapan, yakni evaluasi awal, evaluasi formatif dan evaluasi akhir. Indikator keberhasilan diukur dengan meningkatnya kemampuan SDM, implementasi sistem manajemen bisnis berbasis digital dan keberlanjutannya. Hasil kegiatan ini adalah meningkatnya kemampuan mitra dalam mengimplementasikan sistem manajemen bisnis berbasis digital.Abstract: The adoption of digital technology is increasingly important for the growth and sustainability of micro, small, and medium enterprises (MSMEs). However, many MSMEs face challenges in effectively utilizing digital tools and systems for their business management. This activity aims to enhance the capabilities of MSME actors in implementing digital-based business management systems. The focus of this activity is to strengthen the soft and hard skills of the MSME partners. The partner in this case is a group of micro enterprises called "Bunga Teratai" that has been operating for more than ten years. There are two issues addressed with the partners, namely the strengthening and improvement of human resources' abilities in utilizing digital technology. The utilization of digital technology focuses on the preparation of financial reports and digital marketing strategies. The approach used is participatory training and mentoring. The implementation method is through Adaptive Collaboration Management (ACM). The success of the activity is evaluated through three stages, namely the initial evaluation, formative evaluation, and final evaluation. The success indicators are measured by the improvement of human resources' abilities, the implementation of digital-based business management systems, and its sustainability. The result of this activity is the increased capabilities of the partners in implementing digital-based business management systems. 
Analysis of Financial Performance in Cosmetics Industry Companies Listed on the Indonesian Stock Exchange Fakhira Irwan; A. Ifayani Haanurat; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.218

Abstract

This study aimsto assess the financial performance of cosmetic companies listed on the Indonesia Stock Exchange during the 2017-2022 period using financial ratios with a quantitative method. The data used is secondary data. The sample consists of 5 companies selected using purposive sampling technique based on certain criteria. The results of the study show that the liquidity ratios (Current Ratio and Quick Ratio) are in good condition, while the solvency ratios (Debt To Asset and Debt To Equity), activity ratios (Fixed Asset Turnover and Total Asset Turnover), and profitability ratios (Return On Asset and Return On Equity) are in poor condition. Keywords: Financial Statements, Financial Performance, Financial Ratios.
The Influence of Working Capital On The Profitability Ratio of Consumer Goods Industry Sector Companies Listed On The IDX Andi Nila Sari; A. Ifayani Haanurat; Asri Jaya
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.219

Abstract

This research aims to determine and analyze the influence of working capital on the profitability ratio of companies in the consumer goods industry listed on the IDX. The type of data in this research is secondary data, namely data obtained indirectly and through intermediaries in the form of company annual report data. The type of research used in this research is quantitative with an explanatory approach. Based on the results of data research using statistical calculations through the SPSS application. The results of the research show that cash turnover and accounts receivable turnover have a positive and significant effect on profitability as evidenced by the Cash Turnover regression coefficient value (X1) of 0.068 and the calculated t value of 7.156 > 1 table 2.055 with a significant value of 0.000 < 0.05 and the coefficient value Receivables Turnover regression (X2) is 0.199 with a 1 count value of 7.1411 table 2.055 with a significant value of 0.000 0.05. Meanwhile, Inventory Turnover (X3) has a negative and significant effect on profitability as evidenced by the regression coefficient value of -0.970 and the 1 count value of -16,135 > 1 table 2.055 with a significant value of 0.000 <0.05
Co-Authors A Ifayani Haanurat A. Tenri Syahriani A. Tenri Syahriani Abdul Khaliq Abdul Muttalib Abdul Wahab Achmad Abubakar Aeni, Nur’ Akhmad Akhmad Alimuddin, Fauziah Andi Nila Sari Apriliani Sukwar Asriati Asriati dadang nuryadi Dian Anggraeni Dian Anggraini Eka Febrianti Evi Nurul Husna Fakhira Irwan Fenny Hasanuddin Fitri Handayani Alnur Haerany Sirajuddin Humaida Tuzzahra Indo Santalia Irwansyah, Nur Fadiyah Ifa Putri Ismawati Ismawati J, Jusriadi Lilis, Lilis Lutfi, Mukhtar Mahmud Nuhung Muh. Alfian Muh. Nur Muhammad Adil Muhammad Ihsanul Muhtar Lutfi Muin, Rahmawati Mutiara Mutiara Mutya Khaerunnisa Nasrullah Nasrullah Nining Triani Thamrin Nur Alisa Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurlina Nurul Fauzia Ishak Risaldi, Muh Rusydi Khalid Saeful Saeful Saputri, Ananda Selmi Selmi Sri Wahyuni Pratiwi Yusran Ullah, Nasrullah Wa Ode Rayyani Wa Ode Sufiati Wahyudin G