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All Journal Gadjah Mada International Journal of Business Jurnal Kebijakan dan Administrasi Publik MIX : Jurnal Ilmiah Manajemen DeReMa (Development Research of Management) Jurnal Manajemen Jurnal Ekonomi dan Bisnis MANAJEMEN DEWANTARA Jurnal Abdidas Transekonomika : Akuntansi, Bisnis dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Seminar Nasional Hasil Penelitian LP2M UNM Mutiara: Jurnal Penelitian dan Karya Ilmiah Akuntansi: Jurnal Riset Ilmu Akuntansi JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Manajemen, Pendidikan dan Pemikiran Islam Journal of Studies in Academic, Humanities, Research, and Innovation International Journal of Education Management and Religion KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen, Bisnis dan Kewirausahaan
Hety Budiyanti
Faculty Of Economics, Universitas Negeri Makassar
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH RETURN ON ASSET (ROA) DAN INFLASI TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Febrianti; Muhammad Ilham Wardhana Haeruddin; Anwar; Muh. Ichwan Musa; Hety Budiyanti
MANAJEMEN DEWANTARA Vol 8 No 1 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i1.15788

Abstract

The purpose of this study was to determine the effect of return on assets and inflation on stock returns of telecommunications sector companies listed on the IDX for the period 2018 to 2022. The sampling technique in this study was purposive sampling where only 10 of the 16 populations were sampled. The research method used is descriptive method with a quantitative approach, with the classical assumption test data analysis method, multiple linear regression analysis and hypothesis testing. The results of this study partially show that the variable Return on Assets (ROA) has a negative and significant effect on stock returns, and the inflation variable has a negative and significant effect on stock returns. Simultaneously the variables Return on Assets (ROA) and Inflation have a significant effect on Stock Returns Telecommunication Sector Company 2018-2022 Period.
Public Service Motivation Measurement: A Test of Perry's Scale in Indonesia Hety Budiyanti; shine pintor siolemba patiro; akhmat yamin
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 23, No 1 (2019): May
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.39653

Abstract

This article proposes and tests a ‘shorter version of the instrument for public service motivation based on Perry’s (1996) exploratory 24-item scale for Indonesia civil servants in five big cities, inter alia, Jakarta, Surabaya, Semarang, Makassar, and Medan. Of 1200 respondents, 904 completed the questionnaire, and 800 questionnaires were determined to be feasible for further analysis. Thus, the response rate was 88.50% the results indicated support for the shortened scale of Perry’s original work on investigating the Public Service Motivation (PSM) of Indonesia civil servants in sample cities. The 10-item scale was based on four factors PSM, inter alia Attraction to Policy Making (APM), Commitment to the Public Interest (CPI), Compassion (COM), Self-Sacrifice (SS). Results also showed that, generally PSM for civil servant with basic positions in city government offices, in five cities tends to vary. The research results are expected to enhance our understanding about the importance of factors that influence the motivation of civil servants in providing public services to the general public. However, the limitation of the study lies in the small sample which is drawn from only five large cities in Indonesia.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada Pt. Sumber Alfaria Trijaya Tbk Nurhikmah Maharani; Zainal Ruma; Andi Mustika Amin; Anwar Ramli; Hety Budiyanti
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 3 (2024): Juni : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i3.1219

Abstract

This study aims to determine and analyze financial performance using financial ratio analysis in PT. Sumber Alfaria Trijaya Tbk. Period 2018-2022. This type of research is descriptive quantitative research. The research was conducted through the official website of the Indonesia Stock Exchange (IDX). The population in this study is all financial statements of retail companies in the supermarket and minimarket subsector listed on the Indonesia Stock Exchange for 2018 - 2022, while the sample of this study is PT. Sumber Alfaria Trijaya Tbk for the period 2018-2022. The data collection technique in this study is documentation while the data analysis technique uses financial ratios namely liquidity ratio, solvency ratio, activity ratio and profitability ratio and market value ratio. The results showed that the level of financial ratios of PT. Sumber Alfaria Trijaya Tbk. tends to be above the industry standard average which shows financial performance is in good condition.
Pelatihan Teknik Proyeksi Bisnis Pada Kelompok Usaha Batu Bata Di Kelurahan Limbung Kecamatan Bajeng Kabupaten Gowa Zainal Ruma; Romansyah Sahabuddin; Hety Budiyanti; Dwi Anugrah Lestari Musa; Anwar Anwar; Nurman Nurman
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v3i4.2450

Abstract

Community Service Partners (PKM) is a micro and small brick business. Knowledge of business projections among business owners in Batu Bata is still very limited. The aim of this service is to empower traditional business owners with the knowledge and skills to produce accurate business projections to assist in developing their business. The implementation method uses lecture, exercise, and discussion/question and answer methods. The participants were brick business owners from the Limbung village, Bajeng District, Gowa Regency. The technique for implementing this activity includes three stages starting from the preparation stage, implementation stage and activity evaluation stage. The results of the training show that traditional business owners experience difficulties in applying business forecasting techniques to their businesses because sales records are sometimes incomplete or non-existent. After carrying out the simulation, participants can understand the basis of sales forecasts for future sales forecasts. Additionally, brick-and-mortar business owners can know the exact estimates of their business. Knowledge of business forecasting is expected to improve business performance and competitiveness. The limitation of this training is that the implementation method does not use instructional techniques so that knowledge about business forecasting can be implemented in business activities.
Edukasi Bisnis melalui Manajemen Biaya pada Usaha Mikro di Desa Tarowang Kabupaten Jeneponto Anwar Anwar; Amiruddin Tawe; Hety Budiyanti; Deddy Ibrahim Rauf; Fitriani Rahim
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3078

Abstract

Usaha mikro di daerah pedesaan sering menghadapi kendala pengelolaan keuangan, terutama dalam manajemen biaya. Hal ini berdampak pada ketidakmampuan pelaku usaha untuk menentukan harga pokok produksi, mengatur arus kas, dan meningkatkan keuntungan secara optimal. Metode yang diterapkan meliputi penyuluhan konseptual mengenai klasifikasi biaya, pelatihan pencatatan keuangan sederhana, serta pendampingan intensif dalam penyusunan laporan biaya. Pendekatan ini dirancang untuk mengintegrasikan aspek teoritis dan praktis sehingga peserta mampu memahami sekaligus mengimplementasikan pengetahuan yang diperoleh. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta mengenai pemisahan biaya tetap dan biaya variabel, kemampuan menyusun catatan keuangan sederhana, serta keterampilan menentukan harga jual secara lebih akurat. Selain itu, kegiatan ini berhasil menumbuhkan kesadaran akan pentingnya transparansi dan akuntabilitas dalam pengelolaan usaha. Dengan demikian, kegiatan edukasi ini dapat dipandang sebagai langkah strategis dalam memperkuat fondasi keberlanjutan usaha mikro di Desa Tarowang. Penguatan kapasitas manajemen biaya diharapkan tidak hanya meningkatkan efisiensi operasional, tetapi juga memperbesar peluang usaha mikro untuk memperluas pasar dan berkontribusi terhadap pertumbuhan ekonomi lokal.
The Effect Of Solvency And Operational Efficiency On The Company Value Of The Restaurant, Hotel And Tourism Subsector On The Indonesia Stock Exchange In 2019-2024 Putri Indah; Hety Budiyanti; Nurman
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1375

Abstract

The restaurant, hotel, and tourism sectors have an important role in supporting national economic growth in Indonesia, especially through job creation to encourage Gross Domestic Product (GDP) growth by driving other sectors such as transportation, agriculture, and the food and beverage industry so that the value of companies in this sector is important to consider. However, fluctuations in the company's value are considered not only influenced by profitability, but also by capital structure and operational efficiency that are not fully optimal. Therefore, the problems in this study are focused on how solvency affects company value, how operational efficiency affects company value, and how solvency and operational efficiency affect company value simultaneously. The purpose of this study is to analyze the influence of solvency on company value, analyze the effect of operational efficiency on company value, and test the effect of solvency and operational efficiency simultaneously on company value in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data in the form of corporate financial statements obtained through the official website of the Indonesia Stock Exchange and analyzed using panel data regression. The results of the study show that solvency has a significant effect on the company's value, while operational efficiency has no effect and is significant on the company's value. However, solvency and operational efficiency simultaneously affect the company's value.
Competence And Job Satisfaction: The Mediating Role Of Organizational Commitment From A Human Capital And Educational Management Perspective Diah Putri Istiqamah; Hety Budiyanti; Tenri Sayu Puspitaningsi Dipoatmodjo; Uhud Darmawan Natsir; Zainal Ruma
JMPI: Jurnal Manajemen, Pendidikan dan Pemikiran Islam Vol. 4 No. 1 (2026): Vol 4 No 1 June 2026
Publisher : Pondok Pesantren As-salafiyah Asy-syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/jmpi.v4i1.89

Abstract

This study investigates the effect of employee competence on job satisfaction with organizational commitment as a mediating variable in the context of PT. Pelindo Terminal Petikemas New Makassar. Drawing on human capital theory, organizational behavior, and educational management perspectives, this research emphasizes competence as a strategic outcome of education and training that influences employee performance and satisfaction. A quantitative explanatory approach was employed using total sampling of 116 employees. Data were collected through a structured questionnaire and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that competence has a positive and significant effect on both job satisfaction (β = 0.360, p < 0.05) and organizational commitment (β = 0.699, p < 0.05). Organizational commitment also significantly influences job satisfaction (β = 0.208, p < 0.05) and partially mediates the relationship between competence and job satisfaction (VAF = 28%). The model explains 53.6% of the variance in job satisfaction, indicating moderate explanatory power. From an educational management perspective, the findings confirm that competence, developed through formal education and continuous training, plays a critical role in shaping employee commitment and satisfaction. This study highlights the importance of integrating education, human resource management, and economic strategies to enhance workforce quality and organizational sustainability.
PERBANDINGAN ANTARA ECONOMIC VALUE ADDED (EVA) DENGAN RETURN ON ASSETS (ROA) DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN: (Studi Kasus pada Saham IDX BUMN20 di Bursa Efek Indonesia) Madina; Hety Budiyanti; Nurman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.247

Abstract

This study aims to compare the Economic Value Added (EVA) method with Return On Assets (ROA) in assessing the company's financial performance on IDX BUMN20 shares on the Indonesia Stock Exchange. Based on the results of the comparison discussion between EVA and ROA methods, it can be seen that there are differences in the two financial measuring instruments. This difference is caused because the ROA calculation does not pay attention to the cost of capital, while in the EVA method, the cost of capital is included in the calculation so that the EVA method is more profitable than ROA. However, the ROA method can be used as a supporter of EVA in assessing the company's financial performance.
The Influence Of Financial Literacy On Investment Decisions Of Generation Z In Maros Regency (Case Study Of Generation Z In Lau District) Annisa Dewi Lebbi; Tenri Sayu Puspitaningsih Dipoatmojo; Hety Budiyanti
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1456

Abstract

: Generation Z in the digital era has easy access to various investment instruments, but differences in financial literacy levels often affect the quality of their investment decisions. This study aims to examine the extent to which financial literacy influences investment decisions among Generation Z in Lau District, Maros Regency. This study used a quantitative approach with a survey method, in which 60 respondents were selected through a purposive sampling technique. Data were collected using a questionnaire with a Likert scale, then analyzed through a series of statistical tests including validity, reliability, normality, heteroscedasticity, and simple linear regression. The results of the study show that financial literacy has a positive and significant influence on investment decisions, with a correlation coefficient (R) of 0.991 and a determination coefficient (R²) of 0.983. This indicates that 98.3% of the variation in investment decisions can be explained by financial literacy. These findings confirm that the better an individual's level of financial literacy, the more rational and appropriate investment decisions they make. Practically, these results emphasize the importance of improving financial literacy among the younger generation to encourage intelligent, rational, and long-term goal-oriented investment behavior, especially in areas with varying levels of financial literacy, such as Lau District.
Pengaruh Adopsi Financial Technology terhadap Pengelolaan Keuangan dengan Literasi Keuangan sebagai Variabel Moderasi Muhammad Fathul Khaliq; Hety Budiyanti; Annisa Paramaswary Aslam; Nurman Nurman; Indri Iswardhani
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Agustus : Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v6i2.7651

Abstract

This study aims to analyze the effect of financial technology adoption on financial management, the effect of financial literacy on financial management, and the role of financial literacy in moderating the relationship between financial technology adoption and financial management among teachers and staff of MAN 2 Makassar. This research uses a quantitative approach with a survey method. The sample consists of 126 respondents who are teachers and staff of MAN 2 Makassar. Data were collected through questionnaires measured using a Likert scale. The data analysis technique used is Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results show that financial technology adoption has a positive and significant effect on financial management. Financial literacy also has a positive and significant effect on financial management. Furthermore, financial literacy is proven to moderate the relationship between financial technology adoption and financial management positively and significantly. This indicates that higher levels of financial literacy strengthen the influence of financial technology adoption on financial management. Overall, this study confirms that the utilization of financial technology supported by adequate financial literacy can improve individuals’ financial management. These findings are expected to serve as a reference for individuals and institutions in enhancing financial understanding and optimizing the use of financial technology to achieve better financial conditions.
Co-Authors Abd. Muis Dilla Agung Widhi Kurniawan akhmat yamin Amiruddin Tawe Andi Mustika Amin Annisa Dewi Lebbi Anwar Anwar Anwar Anwar Ramli Aslam, Annisa Paramaswary Deddy Ibrahim Rauf Diah Putri Istiqamah Dwi Anugerah Lestari Musa Febrianti Fitriani Rahim Gaol, Lasando Lumban Hendrian Hendrian Indri Iswardhani Joko Rizkie Widokarti Kresno Agus Hendarto Madina Muhammad Fathul Khaliq Muliana Agus Musfirah Nurhikmah Maharani Nurman Nurman Nurman Putri Indah Ramdhan Kurniawan Romansyah Sahabuddin Sakina Nusarifa Tantri Shine Pintor Patiro Shine Pintor S. Patiro Shine Pintor Siolemba Patiro Sitti Hasbiah Surya Adi Sasmita Tenri Sayu Puspitaningsi Dipoatmodjo Tenri Sayu Puspitaningsih Dipoatmodjo Vegananda Yansaputra Zainal Ruma