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Pengaruh Pengelolaan Modal Kerja dan Struktur Modal terhadap Profitabilitas pada Perusahaan Kosmetik dan Perawatan Tubuh yang Terdaftar di BEI Tahun 2020-2024 Astika Jabir; M.Ikhwan Maulana Haeruddin; Annisa Paramaswary Aslam; Anwar, Anwar; Nurman, Nurman
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5608

Abstract

This study aims to analyze the influence of working capital management and capital structure on profitability in cosmetic and personal care manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach using multiple panel data regression, in which the data utilized are secondary data obtained from the annual financial statements of six companies during the study period. The independent variables consist of working capital management proxied by the Current Ratio (CR) and capital structure proxied by the Debt to Equity Ratio (DER), while the dependent variable is profitability measured using Return on Assets (ROA). The results indicate that working capital management has an insignificant effect on profitability, whereas capital structure has a positive and significant effect on profitability. Simultaneously, both independent variables significantly influence profitability, suggesting that capital structure plays a more dominant role compared to working capital management in increasing the company’s ability to generate profits during the observed period.
Pengaruh Rasio Likuiditas dan Rasio Solvabilitas terhadap Profitabilitas pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Ayu, Reski; Haeruddin, M. Ikhwan Maulana; Anwar, Anwar; Nurman, Nurman; Aslam, Annisa Paramaswary
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5724

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persial dari Rasio Likuiditas diukur dengan Current Ratio (CR) dan Rasio Solvabilitas diukur dengan Debt to Asset Ratio (DAR) terhadap Profitabilitas diukur dengan Return On Assets (ROA) pada perusahaan subsektor farmasi di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Studi ini menggunakan kerangka Trade-Off Theory untuk menguji sejauh mana pengelolaan sumber daya dan solvabilitas dapat mencapai efisiensi laba yang optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang berasal dari laporan keuangan tahunan perusahaan. Sampel yang digunakan adalah 13 perusahaan subsektor farmasi yang memenuhi kriteria yang ditetapkan, menghasilkan total 52 data observasi selama empat tahun. Analisis data dilakukan dengan metode Regresi Data Panel menggunakan perangkat lunak E-Views 12. Hasil penelitian menunjukkan bahwa secara parsial, Current Ratio berpengaruh positif namun tidak signifikan terhadap Return On Assets yang berarti meskipun likuiditas yang tinggi mendukung kegiatan operasional, kelebihan aset lancar (idle cash) cenderung kurang optimal dalam menghasilkan laba. Debt to Asset Ratio memiliki pengaruh negatif dan signifikan terhadap Return on Asset. Temuan ini konsisten dengan Trade-Off Theory, di mana penggunaan utang yang berlebihan (excessive leverage) menimbulkan beban bunga yang tinggi dan risiko finansial, sehingga secara signifikan menekan tingkat profitabilitas. Kesimpulannya, hanya Rasio Solvabilitas (DAR) yang menjadi prediktor signifikan terhadap Profitabilitas (ROA) perusahaan subsektor farmasi. Perusahaan dituntut untuk secara cermat mengelola utang dan aset untuk meminimalkan risiko dan memaksimalkan Return on Assets.
Pengaruh Kepemimpinan Terhadap Disiplin Kerja Pegawai pada Kantor Badan Pendapatan Daerah Kabupaten Barru Siti Aizah Mahardika Amar; Anwar Ramli; Ikhwan Maulana Haeruddin; Agung Widhi Kurniawan; Rahmat Riwayat Abadi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4035

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan terhadap disiplin kerja pegawai Pada Kantor Badan Pendapatan Daerah Kabupaten Barru. Kepemimpinan memiliki peran penting dalam membentuk perilaku dan sikap pegawai terhadap pelaksanaan tugasnya. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada pegawai yang berjumlah 74 orang. Data dianalisis menggunakan analisis regresi linier sederhana untuk melihat seberapa besar pengaruh kepemimpinan terhadap disiplin kerja. Hasil penelitian menunjukkan bahwa kepemimpinan berpengaruh positif dan signifikan terhadap disiplin kerja pegawai. Semakin efektif gaya kepemimpinan yang diterapkan, semakin tinggi tingkat disiplin kerja yang ditunjukkan oleh pegawai. Temuan ini mengindikasikan bahwa penerapan kepemimpinan yang baik, seperti pemberian motivasi, bimbingan, serta keteladanan dapat meningkatkan kedisiplinan pegawai dalam menjalankan tugas dan tanggung jawabnya.
Pengaruh Reward dan Punishment terhadap Kinerja Karyawan pada PT Wahana Megahputra Makassar Cindai Sari; Burhanuddin Burhanuddin; Rezky Amalia Hamka; Ikhwan Maulana Haeruddin; Uhud Darmawan Natsir
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 4 No. 1 (2026): Februari : 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.v4i1.2906

Abstract

The purpose of this research is to examine how rewards and punishments influence employee performance at PT Wahana Megahputra Makassar, both individually and simultaneously. This study aims to determine the extent to which rewards and punishments can help employees improve their job performance. A quantitative method with an associative approach was applied in this study. The research involved 60 permanent and contract employees of PT Wahana Megahputra Makassar as the population. The population was selected using a saturated sampling technique, also known as a census. Data were collected through questionnaires, observations, and documentation. Multiple linear regression analysis using SPSS version 25 was employed to analyze the data and determine how the independent variables (rewards and punishments) affect the dependent variable (employee performance). The findings indicate that both rewards and punishments have a positive and significant impact on employee performance. The results also show that when a company implements a fair and consistent reward and punishment system, employees tend to be more motivated and responsible in carrying out their duties.  
Pengaruh Tunjangan Pegawai dan Fasilitas Kantor terhadap Kinerja Pegawai pada Kantor Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Mamasa Pualillin, Ermiaty Febrini Elviona; Ruma, Zainal; Burhanuddin, Burhanuddin; Haeruddin, M. Ikhwan Maulana; Natsir, Uhud Darmawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.6068

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tunjangan pegawai dan fasilitas kantor terhadap kinerja pegawai pada kantor dewan perwakilan rakyat daerah (DPRD) Kabupaten Mamasa secara parsial dan simultan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Populasi dalam penelitian ini adalah seluruh pegawai pada kantor dewan perwakilan rakyat daerah (DPRD) Kabupaten Mamasa yang berjumlah 51 orang, dengan teknik pengambilan sampel menggunakan metode sampel jenuh. Pengumpulan data dilakukan melalui kuesioner, observasi, dan dokumentasi. Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS versi 25 untuk menguji pengaruh variabel independen (tunjangan pegawai dan fasilitas kantor) terhadap variabel dependen (kinerja karyawan). Hasil penelitian menunjukkan bahwa: (1) Tunjangan pegawai berpengaruh positif dan signifikan terhadap Kinerja pegawai dengan nilai signifikansi 0,017 < 0,05, dengan koefisien regresi 0,412; (2) Motivasi kerja berpengaruh positif dan signifikan terhadap produktivitas personel dengan nilai signifikansi 0,000 < 0,05, dengan koefisien regresi 1,381; dan (3) Disiplin kerja dan motivasi kerja secara simultan berpengaruh positif dan signifikan terhadap produktivitas personel dengan nilai Fhitung 75,754 > 3,19 Ftabel dan koefisien determinasi (R²) sebesar 0,749. Artinya, 74,9% variasi produktivitas dapat dijelaskan oleh kedua variabel tersebut. Dengan demikian, hasil penelitian menunjukkan bahwa tunjangan pegawai dan fasilitas kantor secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kinerja pegawai. Kelancaran Penerimaan tunjangan oleh pegawai dan ketersediaan fasilitas kerja yang memadai menjadi faktor penting dalam meningkatkan kinerja pegawai.
ANALISIS RISIKO DAN PENGEMBALIAN DALAM INVESTASI SAHAM STUDI KASUS PADA SUB SEKTOR FOOD AND BEVERAGES DAN TABACCO MANUFACTURE PERIODE 2019-2022 Apriani, Ely; Haeruddin, M. Ikhwan Maulana; Rauf, Anwar; Musa, Muhammad Ichwan; Amin, Andi Mustika
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 1 (2023): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i1.487

Abstract

This study aims to classify the value of shares that have high or low risk and return in stock investment in each company using the Capital Asset Pricing Model (CAPM) method so that it is easier for investors to make the right investment decisions in the Food and Beverages and Tabacco Manufacture sub-sectors. 2019-2022. The population in this research is shares in the Food and Beverages sub-sector and Tabacco Manufacture for the 2019-2022 period using a purposive sampling technique. Data collection techniques using documentation and literature study. The data analysis used in this study is data processing in the Microsoft Excel 2016 application program to classify investment decisions using the Capital Asset Pricing (CAPM) method. The results of the study show that the analysis of stock diversification using the Capital Asset Pricing Model shows that the food and beverages sub-sector has 20 samples and the Tabacco Manufacture sub-sector has 3 consistent stock samples during the 2019-2022 period. After analyzing the data, the results obtained in the Food and Beverages Sub Sector have 20 companies, there are 17 stocks that are classified as linear between risk and return, namely: AISA, ALTO, CEKA, CLEO, DLTA, GOOD, HOKI, ICBP, INDF, MLBI, MYOR, PSDN, BREAD, SKBM, SKLT, STTP, and ULTJ. Meanwhile, in the Tabacco Manufacture sub-sector, which has 3 companies, there are 2 stocks that are classified as linear between risk and return, namely: GGRM and RMBA.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA GURU DI SMP NEGERI 4 SUNGGUMINASA Husnah, Asmaul; Tawe, Amiruddin; Kurniawan, Agung Widhi; Akbar, Abdi; Haeruddin, M. Ikhwan Maulana
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 4 (2023): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v1i4.490

Abstract

The study aims to explore and analyze the relationship between work discipline and teacher performance at SMP Negeri 4 Sungguminasa. This research employs a quantitative correlation-based approach to investigate the impact of work discipline on teacher performance at SMP Negeri 4 Sungguminasa. The study involves a sample of 45 teachers, and data collection is conducted through questionnaires. The analysis methodology comprises validity and reliability tests, classical assumption tests, simple linear regression tests, and hypothesis testing (t-test). The findings demonstrate a significant and positive relationship between work discipline (X) and teacher performance (Y). The calculated regression coefficient for Work Discipline is 0.682 (positive), indicating a direct effect. This implies that a one-unit increase in work discipline corresponds to a 0.682-unit increase in teacher performance. In essence, higher work discipline among teachers at SMP Negeri 4 Sungguminasa leads to enhanced teacher performance, while lower work discipline is associated with decreased performance at the school.
Efek Mediasi Citra Merek pada Pengaruh Green Product Terhadap Keputusan Pembelian Konsumen Yotta di Kota Makassar Muh. Yaqhzan; M. Ikhwan Maulana Haeruddin; M. Ilham Wardhana H.; Isma Azis Riu; Rahmat Riwayat Abadi
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6612

Abstract

This research aims to determine the mediating effect of brand image on the influence of green products on consumer purchasing decisions of Yotta in Makassar City. This study uses a type of quantitative research with a descriptive approach. The population in this study was unknown and the sample used amounted to 100 respondents. The sampling technique used purposive sampling. Data collection was carried out using observation and questionnaire methods. The data analysis technique used is Partial Least Square (PLS) using SmartPLS 4 software. The results showed that green products have a positive and significant effect on Yotta's consumer purchasing decisions in Makassar City, green products have a positive and significant effect on Yotta's brand image in Makassar City, brand image has a positive and significant effect on Yotta's purchasing decisions in Makassar City, and brand image is able to mediate the effect of green products on Yotta's consumer purchasing decisions in Makassar City.
THE INFLUENCE OF WORK ENVIRONMENT AND WORKLOAD ON EMPLOYEE PRODUCTIVITY AT SALOBULO PUBLIC HEALTH CENTER, SAJOANGING DISTRICT, WAJO REGENCY Mita Dewi Asmara; Anwar Ramli; M. Ikhwan Maulana Haeruddin; Uhud Darmawan Natsir; Tenri Sayu Puspitaningsih Dipoatmodjo
CAPITALIS: JOURNAL OF SOCIAL SCIENCES Vol. 2 No. 3 (2025): JULI
Publisher : Adisam Publisher

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

Abstract

This study aims to determine the influence of work environment and workload on employee productivity at the Salobulo Public Health Center, Sajoanging District, Wajo Regency. The background of this research is based on the importance of a quality work environment and effective workload management in supporting the effectiveness and efficiency of employee performance, particularly in the health service sector. The method used in this research is a quantitative method with a descriptive associative approach. Data collection techniques include observation, interviews, documentation, and the distribution of questionnaires to 43 employees of the health center, selected using a saturated sampling technique. The results of the study indicate that, partially, the work environment has a positive and significant influence on employee productivity. This is demonstrated by the comfort of the workspace, harmonious relationships among colleagues, and support from superiors. Workload also affects employee productivity, as some employees experienced an imbalance in task distribution and fatigue due to additional responsibilities beyond their main duties. Simultaneously, the work environment and workload have a significant effect on employee productivity. Therefore, improving employee productivity requires better management of the work environment and a more proportional distribution of workload. This research is expected to serve as a reference for the health center in formulating policies related to human resource management and as a foundation for future researchers in developing studies related to factors that influence employee productivity in the health service sector.
THE RELATIONSHIP OF WORK LIFE BALANCE WITH CAREER LEVEL ON WOMEN EMPLOYEES IN PDAM TIRTA JENEBERANG GOWA Adiva Arsil; M. Ikhwan Maulana Haeruddin, Agung Widhi Kurniawan, Chalid Imran Musa, Uhud Darmawan Natsir
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 1 No. 2 (2022): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

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

Abstract

The balance between personal life & work where the balance between work and life according to Lockwood (2003) argues that work life balance is a state of balance between the same demands for daily life and at work. In their careers, women tend to look for positions that they think are more comfortable to balance between home and work life even though their position at work is not at the top of the organizational hierarchy. This study aims to determine whether the relationship between work life balance and career path for female employees at PDAM Tirta Jeneberang Gowa. This study uses a semi-structural qualitative method by using an interview guide where this interview is conducted directly to the subject.
Co-Authors A. Fadel Muhammad A. Mustika Amin A. Shantalia Chaerunnisa A. Shantalia Chaerunnisa Abadi, Rahmat Riwayat Abdi Akbar Idris Abdul Hakim Adelia, Haera Adiva Arsil Af-Daliyah, Nur Alya Agung Widhi Kurniawan Ahmad Ali Aldi Amartya Saputra Alfina Damayanti Amiruddin Tawe Amiruddin Tawe Amiruddin Tawe Analtha Farhansyah Anas, Asriani Mentari Andi Alfiyah Ilyas Andi Fadel Muhammad Andi Mustika Amin Andi Nabila Tenri Lala Andi Tenri Maharani Andi Tri Rezeki Aulia Andi Tri Rezeki Aulia Anggy Frischa Filatamara Annisa Ciptagustia Annisa Paramaswary Aslam Annisa, Rizka Nurul Anwar Anwar Anwar Anwar Anwar , Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar Ramli Anwar Rauf Anwar Rauf Apriani, Ely Aqhila Anataya Aqilah, Iqian Fauziah Arimayanti, Angnis Ariza Zalzah Nurdin Aslam, Annisa Paramaswary Astika Jabir Aulia, Mita Aulya Nur’Rahma Ayu, Reski Burhannuddin Burhannuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddi Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Cindai Sari Citra Ramadhani Anwar Darmawinata, Widhi N. S. Darmawinata, Widhi Nugraha Sumiharja Darmayanti, Puput Amelia Data, Muh. Umar Dipoatmodjo, Tenri S. P. Dipoatmodjo, Tenri S.P. Dipoatmojo, Tenri S. P. Ekawaty, Charisma Enjel Baru Erfiani Erfiani Ermiaty Febrini Elviona Pualillin Fadhila, A. Nur Alfi Fedwiriansyah, Niar Fernia Eka Wardana Sasha Nabila Fiqram, Muh Haikal Futri Aulya Alwi Hamka, Rezky Amelia Hanifa Ardiana Harta Mitha Hasbiah, Siti Hasbiah, Sitti Hasriani Heny Hendrayati Hety Budiyanti, Hety Hiromi, Hikmah Husnah, Asmaul Husnul Khatima Ichwan Musa Ichwan Musa Idris, Abdi Akbar Ihsan, Ahmad ihsan Ilahi, M. Fajar Ilma Wulansari Hasdiansa Irawati Irawati Iriyamayanti Irsaninda, Nurfadhlika Isma Azis Riu Ismail, Jumrah Ismail, Md. Daud Ismi, Nurul Kabakoran, Rida Faradinsa Kaharuddin, Erni Karta Khaidir Syahrul Khaidir Syahrul Kristina W. Parinsi M. Yogi Riyantama Isjoni Mariñas-Acosta, Caroline Markas, Chandra Setiadi Matthew W. McCarter Maurifah Maysarah Mei Surya Ningsih Mita Dewi Asmara Mopilie, Muh. Iqram East Muh Nauval Al Islami Muh. Gibran Syahrum Muh. Ichwan Musa Muh. Ichwan Musa Muh. Ichwan Musa Muh. Ikramatullah Muh. Ma’ruf Idris Muh. Umar Data Muh. Yaqhzan Muh. Yushar Mustafa Muhammad Afrisal Muhammad Akhsan Tenrisau Muhammad Alfi Rifadli Mansur Muhammad Arbi Alizar Muhammad Fadel Dinero Muhammad Ilham Wardhana Haeruddin Muhammad Yushar Mustafa Muhammad Yusry Mahendra Muhammad Zaky Athari Ihsan Murni Zarina Razali Musa, Muh Ichwan Musa, Muhammad Ichwan Mustadirham, Mustadirham Mustafa, Fahrina Mustafa, Riad Nabila Salsabila Suparman Nabila Salsabila Suparman Nahdiah Rezki Kamal Nanda Febry Malangi Natsir, Uhud Darmawan Ni Komang Susilawati Nur Annisa Sudirman Nur Azizah Nur Dina Amaliah Nur Fauziah Musfira Nur Qaidah Agsa Nur Rasyidah Nuranita Fitriani Nuravini Safitri Nurdin, Ariza Zalzah Nureni Nurgraha SD, Widhi Nurhaisya Nurhaisya Nurhalimah Nurhalimah Nurhidayanti, Helmi Nurhikma Nurhikma Nurjannah Nurjannah Nurjannah Nurkhazanah, Nurkhazanah Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurqalby, Azzahrah Nursia Bala Nursia Bala Nurul Fadilah Aswar Nurul Fadilah, Nurul Nurul fitrah fitrah Nurul Haeriyah Ridwan Nurul Mutmainnah M Permatasari, Nilam Pradhita Udayani Primawalda, Az-zahra Rizqi Pualillin, Ermiaty Febrini Elviona Putra, Muh. Al Fatah Arief Putri Nurhaerat Putri Nurhaerat Putri, Aldha Aliyah Rusmadi Putri, Mega Aulia Rahmat Riyadi Alam Raihan Annisyah A Ramadani, Nur Fajriyani Ramadhani, Khusnul Khatimah Putri Ramly, Arryad F Ramly, Aryad Firdauzi Rauf, Anwar Rezki Amaliah Rezky Amalia Hamka Rezky Amalia Hamka Rezky Andia, Anggi Ridfan Rifadly Abadi Riskeu Faldesiani Risma Risma, Risma Rismawati Rofi Rofaida Romansyah Sahabuddin Ruma, Zainal Safariani R, Nur Salsabila Nuarindah Ramli Santika, Delin Sareong, Wira Yunita Selvi Ulvia Siti Aizah Mahardika Amar Siti Alifah Tzahdiah Siti Hasbiah Siti Hasbiah Sitti Hasbiah ST. Rahmaniar Sukarno, Zulfikry Sulis Mifthaul Nisaa Syahrul, Khaidir Tawe, Amiruddin Tenri S.P Dipotmodjo Tenri S.P. Dipoatmodjo Tenri Sayu Puspitaningsi Dipoatmodjo Tenri Sayu Puspitaningsih Dipoatmodjo Thoharoh, Muchibatut Uhud Darmawan Natsir Uhud Darmawan Natsir Uhud Darmawan Natsir Usmin, Annisa Zalshabila Vivia Tandi Pailan Wanda Wanda Wandi Saputra Yustin Windi Dwi Astuti Windi Dwi Astuti Yulistiana Yusri Yunus Zaenal Ruma Zainal Ruma Zainal Ruma Zainal Ruma Zainal Ruma Zainal Ruma Zainal Ruma Zwelibanzi Mpehle