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All Journal JURNAL MANAJEMEN BISNIS BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmu Manajemen Profitability
Abdul Muttalib
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Konstruksi Dimensi Intellectual Capital Dalam Mendukung Kinerja Dosen Perguruan Tinggi Muhammadiyah Di Sulawesi Selatan Edi Jusriadi; Muhammad Rusydi; Abdul Muttalib
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1781

Abstract

ABSTRACTHuman Resource Development in the micro context is characterized by a shift in the type of society, from industrial society based on tangible resourcement towards knowledge-based knowledge society, technology and information (intangibleresource) and the change of accounting reporting system from stewardship function to new paradigm more see that the financial statements serve as a source of information to take economic decisions by investors and creditors (main users) based on current value. So that the existence of employees in an organization is no longer viewed as a mere production factor but has become a human capital or long-term organizational assets.The purpose of this research is to construct the intellectual capital dimension so that found the concept and model of Human Resource performance development based on Intellectual Capital. The research population is lecturer and head of Muhammadiyah university in South Sulawesi with 158 samples chosen by multistage sampling through accidental technique using descriptive statistic method and Sturctural Equation Model (SEM) analysis.The research finds: 1) That to improve the lecturer's caturdharma performance, the role of human capital as one of the intellectual capital dimension needs to be improved through the development of IES-Q, and 2) the intellectual capital dimension has not all contribute directly in improving the performance of lecturer of Muhammadiyah University's lecturer South Sulawesi. Keywords                : Intellectual Capital, IES-Q, PTM, Performance Tridharma LecturerCorrespondence to : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id ABSTRAK              Human Resource Development dalam konteks mikro ditandai terjadinya pergeseran tipe masyarakat, dari masyarakat industrialis yang berbasis tangible resourcemenuju  masyarakat berpengetahuanyang berbasis ilmu pengetahuan, teknologi dan informasi (intangibleresource) serta adanya perubahan sistem pelaporan akuntansi dari fungsi stewardship (pertanggungjawaban pengelola kepada pemilik) menuju paradigma baru yang lebih melihat bahwa laporan keuangan berfungsi sebagai sumber informasi untuk mengambil keputusan ekonomi oleh investor dan kreditor (pengguna utama) berdasarkan current value. Sehingga eksistensi pegawai dalam suatu organisasi tidak lagi di pandang sebagai faktor produksi semata tetapi sudah menjadi human capital atau asset organisasi yang bersifat jangka panjang.Tujuan penelitian adalah untuk mengkonstruksi dimensi intellectual capital sehingga ditemukan konsep dan model pengembangan kinerja Sumber Daya Manusia yang berbasis Intellectual capital. Populasi penelitian adalah dosen dan pimpinan Perguruan Tinggi Muhammadiyah di Sulawesi Selatan dengan jumlah sampel sebanyak 158 orang yang dipilih secara multistage sampling melalui Teknik accident dengan menggunakan metode statistik dekskriptif dan analisis Sturctural Equation Model (SEM).Hasil penelitian menemukan:1) Bahwa untuk meningkatkan kinerja caturdharma dosen maka peran human capital sebagai salah satu dimensi intellectual capital perlu ditingkatkan melalui pengembangan IES-Q, dan 2) Dimensi intellectual capital belum semuanya berkontribusi secara langsung dalam meningkatkan kinerja caturdharma dosen Perguruan Tinggi Muhammadiyah di Sulawesi Selatan.                                                                                                                         Kata Kunci           : Intellectual Capital, IES-Q, PTM, Kinerja Catur dharma DosenKorespondensi     : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id
Analysis of Stock Price Performance Based on Return on Investment for Indonesian Airline Companies Abdul Muttalib; Moh. Aris Pasigai
Jurnal Manajemen Bisnis Vol. 10 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i2.566

Abstract

The primary objective of this study is to examine the impact of Return on Investment (ROI) on the stock prices of airline businesses that are publicly traded on the Indonesia Stock Exchange (IDX). The used approach involves the utilisation of regression analysis, which relies on secondary data derived from the financial accounts of the organisation over a specified timeframe. The research sample comprises many airline businesses that are listed on the IDX. The findings of the research indicate that the return on investment (ROI) exerts a substantial impact on the stock price of airline corporations. The findings of this study indicate a positive correlation between an increase in a company's return on investment (ROI) and a subsequent increase in its stock prices. This observation suggests that investors tend to assign greater importance to companies that are capable of generating a high return on investment (ROI). Furthermore, this study elucidates that the stock price of airline businesses can be influenced by various elements, including but not limited to economic growth, industry competitiveness, and macroeconomic considerations. Nevertheless, the primary emphasis of this study pertains to the correlation existing between return on investment (ROI) and stock prices. This study enhances comprehension regarding the significance of return on investment (ROI) in assessing the worth of a firm and its stock price within the aviation industry.
Implementation of Transparency and Accountability in Financial Management of Village Fund Allocation in 2022 in Pandai Village, Woha District, Bima District Nasrullah Nasrullah; Abdul Muttalib; Kahar Kahar; Ari Anggareksa
Jurnal Ilmu Manajemen Profitability Vol 8, No 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14080

Abstract

This research is a type of qualitative research which aims to explore the implementation of transparency and accountability in the financial management of Village Fund allocations (ADD) in Pandai Village, Woha District, Bima Regency, in 2022. In the context of regional autonomy, the village government has the responsibility to independently manage the resources and funds provided to improve development and welfare of the community. This research uses primary and secondary data, with data collection techniques in the form of observation, interviews and documentation. The research results show that Pandai Village has implemented the principles of accountability and transparency in all stages of ADD management, from planning to reporting. The application of the accountability principle involves responsibility and reporting, which has been implemented through an online system and monthly accountability reports submitted to the relevant agencies. This process involves all relevant agencies, the Village Consultative Body (BPD), and the village community. In the aspect of transparency, Pandai Village actively involves the community in planning through village meetings, where community participation is highly valued. In addition, the implementation of physical and non-physical activities funded by ADD is made open through information boards, billboards and quarterly accountability placed in front of the village office. The Pandai Village community is actively involved in every stage, from village deliberations to evaluating the implementation of activities. Thus, Pandai Village has succeeded in implementing transparency and accountability in ADD management, creating community involvement, and providing clear information regarding the use of village funds. The application of these principles is an important basis for realizing good governance at the village level..
Co-Authors Ari Anggareksa J, Jusriadi Kahar Kahar Moh. Aris Pasigai Muhammad Rusydi Nasrullah Nasrullah