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Finacial Statemen Anaylisis to Assess Financial Performance PT. Ultrajaya Milk Industri & Trading Company TBK Pasaribu, Ayu Ashari; Ismail, Muhammad; Dwita, Handriyani
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.659

Abstract

Financial Performance Assessment is based on increased sales. It can be reflected i n a report, a report describing the progress of the company's financial performance in a certain period. Such reports are commonly called financial statements. In orde r for financial statements to be meaningful to the interested parties it is necessary t o analyze the relationship of the posts in the financial statements are often called fi nancial statement analysis. The purpose of this study is to know how the financial performance of PT. Based on the analysis of liquidity ratio, solvency, activity and profitability. The data analysis method used is descriptive quantitative method usin g liquidity ratio measurement, solvency, activity and profitability. Based on the ov erall liquidity ratio, the company is in good condition except for cash ratio in 2022, although over the period of 2021-2023 fluctuates. Based on the sovency ratio of t he company's state in solvable position, because the company's capital is in suffici ent state to guarantee the debt given by the creditors. Based on the overall activity ratio is quite good. Based on the overall profitability ratio of the company is in a b ad position.
CLIMATE OF ORGANIZATIONAL ETHICS TO BUSINESS SATISFACTION (STUDY OF SME IN SOUTH SULAWESI) Taba, Idrus; Ismail, Muhammad; Sobarsyah, Muhammad; Tasrim, Tasrim
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 2, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.416 KB) | DOI: 10.26487/hebr.v3i2.1930

Abstract

Organizational ethics plays an important role in shaping a good climate for all members of the organization. The ethical issues concerning to social problem, protection of the rights of employees, public society (social responsibility) and also consumers. The application of ethics in organization raises the employee job satisfaction (seeorganizational justice theory and cognitive dissonance theory). This study was analyzed using multiple regression method by taking the object of research on 350 SME businesses in three regencies, East Luwu, Bone and Tana Toraja in South Sulawesi. This study was focused in three forms, namely egoistic ethical climate, benevolent, and principled ethical climate. The results of the study show that organizational climate is like egoistic ethics climate and benevolence ethical climate the organization does not show positive results on employee job satisfaction. However, the coefficient of egoistic climate has negative influence to job satisfaction. Whereas principled ethical climate shows a positive and significant influence on employee job satisfaction.
Effects of Career Development and Competencies on Social Affairs: Employee Performance as Mediating Variable Irfan, Andi Muh.; Hamzah, Jabir; Ismail, Muhammad
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 1, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i1.5127

Abstract

This study aims to know how great the influence of career development, motivation work, and competence on employee performance as well as the impact on the Social Affairs Agency of South Sulawesi Province. Method analysis used is analysis path. The research results show that the development of a career and competence in a way simultaneous is very influential in social assistance services. However, partially, competency does not influence social assistance services, while employee performance partially has a strong relationship with social assistance services. A combination of development career, competency, and performance employee is a strong unity that affects social assistance services. The results of the indirect effect test using Sobel Test calculations have proven that there is a positive and significant indirect effect on career and competency development, through employee performance regarding social assistance services. This indicates that performance employees are capable of mediating completely (full mediation) between career development and competency towards improving social assistance services at the Social Affairs Agency of South Sulawesi Province.
Terapi Perilaku Kognitif melalui Hobby Kit Set sebagai Upaya Pencegahan Bullying pada Anak Usia Sekolah Suryani, Ulfa; Yazia, Velga; Marsyah, Ulfy; Suryani, Indah; Ismail, Muhammad
Jurnal Peduli Masyarakat Vol 7 No 2 (2025): Jurnal Peduli Masyarakat: Maret 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v7i2.5570

Abstract

Analisis Situasi dan Permasalahan : Sekolah Dasar Negeri 19 Pulai merupakan salah satu sekolah dasar yang berada di Kecamatan Koto Tangah, Kota Padang. SDN 19 Pulai sudah memiliki fasilitas Koperasi sekolah, toilet, dan Unit Kesehatan Sekolah, namun UKS ini sejak dibentuk dan sampai sekarang program UKS tidak berjalan sesuai rencana. Padahal layanan UKS ini sangat penting dilaksanakan di sekolah sesuai dengan kebutuhan siswa. Data tentang bullying pada anak sekolah dasar di Kecamatan Koto Tangah belum banyak terpantau. Berdasarkan hasil wawancara yang dilakukan dengan kepala sekolah, didapatkan data bahwa beliau menjelaskan bullying itu suatu perbuatan yang dilakukan seseorang dengan tujuan untuk menyakiti orang lain, seperti: memukul, mendorong, menarik baju temannya hingga terjatuh, dan mencubit. Hal seperti ini sering dilakukan oleh beberapa muridnya. Kepala sekolah juga mengatakan banyak kasus bullying yang mengakibatkan siswa tidak mau berangkat sekolah, orang tua melaporkan anaknya tidak mau sekolah karena dimusuhi temannya, dan ada juga orang tua yang datang dan memintakan ijin anaknya untuk pindah sekolah dengan alasan dinakali temannya. Selain itu juga dilakukan wawancara dengan guru kelas, didapatkan data bahwa banyak kasus bullying di SDN 19 Pulai contohnya seperti mengejek, memukul, mendiamkan salah satu teman yang membuat korban menangis sering terjadi. Solusi Permasalahan dan Metode Pelaksanaan: adalah sosialisasi rencana kegiatan dengan sekolah, membangun komitmen bersama untuk upaya peningkatan kesehatan anak, edukasi mengenai upaya penanganan bullying dengan latihan terapi perilaku kognitif melalui hobby kit set, perencanaan program sekolah sehat dalam mengembangkan perilaku sehat dengan dibentuknya kader kesehatan sekolah dengan memanfaatkan ruangan UKS. Hasil dan Luaran Kegiatan: Peningkatan pemahaman anak melalui kegiatan edukasi terkait penanganan bullying dengan latihan terapi perilaku kognitif melalui hobby kit set, perencanaan program sekolah sehat dengan memanfaatkan ruangan UKS. Edukasi di hadiri oleh 27 orang. Kegiatan dimulai dari tahap penyusunan proposal, perizinan dan persiapan pada bulan Juni – Desember 2024. Sebelum dilakukan sosialisasi dan latihan didapatkan bahwa sebahagian besar pengetahuan anak sekolah adalah 40% cukup, dan setelah diberikan edukasi yaitu 60 % baik. Terdapat peningkatan pengetauan pada lanak sekolah dengan adanya latihan terapi perilaku kognitif melalui hobby kit set, dengan rerata pretest menunjukkan 9 dan postest menunjukkan 25. Hasil kegiatan PKM dapat di publikasikan pada jurnal nasional terakreditasi sinta yaitu jurnal peduli masyarakat.
The Decline of Mabbarazanji: Customary Religious Practice in the Lens of Islamic Legal Philosophy Hardianti, Hardianti; Basri, Rusdaya; Badruzzaman, Badruzzaman; Ismail, Muhammad
Jurnal Marital: Kajian Hukum Keluarga Islam Vol 3 No 1 (2024): MARITAL: Kajian Hukum Keluarga Islam
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/marital_hki.v3i1.10930

Abstract

This study examines the Mabbarazanji tradition in post-wedding ceremonies within the Bugis community of Kandiawang, South Sulawesi, through the lens of Islamic legal philosophy. As a locally rooted religious practice, Mabbarazanji encapsulates collective recitations, symbolic offerings, and communal participation that transcend its ritualistic function to embody cultural identity and spiritual values. The research aims to explore how the tradition is practiced, perceived by the community, and positioned within the framework of ‘urf (custom) and maqāṣid al-sharī‘ah (objectives of Islamic law). Employing a qualitative fieldwork design, data were gathered over two months through participant observation, semi-structured interviews with religious and cultural leaders, and documentation of the ceremony. Thematic analysis revealed that Mabbarazanji is not only considered a sacred obligation but also a medium for transmitting ethical values such as unity, loyalty, and gratitude. Symbolic items—such as sticky rice, bananas, and eggs—convey culturally embedded meanings that align with Islamic virtues. The discussion situates Mabbarazanji as a case of dynamic religious embodiment, where local tradition and Islamic legal principles coexist. While generational disengagement poses challenges to its continuity, the ritual’s alignment with sharī‘ah norms and its capacity to promote social cohesion underscore its theological and cultural legitimacy. This study contributes to the discourse on the integration of local customs within Islamic jurisprudence and highlights the role of vernacular ritual in preserving ethical traditions in the face of modern transformation.
Exploration of Service Quality's Impact on Customer Satisfaction Hasrawati, Hasrawati; Asdar, Muh.; Ismail, Muhammad
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5212

Abstract

In the age of globalization, both state-owned and privately-owned public transportation companies face increasing competition. Because loyal consumers will continue to use services that they are secure with and satisfied with, as well as establish positive relationships with the company's employees, public transportation service providers must be able to acquire more loyal customers than new ones. New consumers use the service only once and have no desire to utilize the company's services again. The service quality dimensions for measuring client satisfaction are physical evidence, dependability, responsiveness, assurance, and empathy. These five aspects of service quality have a positive effect on customer satisfaction. The subject of this study is the Damri City Bus in Makassar. The research procedure involves the distribution of 65 questionnaires to Damri Bus passengers. After the results of the reliability and validity tests were obtained, they were analyzed using Multiple Linear Regression with the SPSS 17.0 for Windows program, which included classical assumption tests, multicollinearity tests, heteroscedasticity tests, normality tests, t-tests, f-tests, and R2 tests. Based on the analysis, it was determined that service quality (SERVQUAL) influences the level of customer satisfaction both individually and simultaneously, and that this relationship has been empirically demonstrated. Damri Bus Makassar City's consumer satisfaction is significantly influenced by physical evidence. Keywords: Service Quality; Reliability; Guarantee; Physical Evidence; Emphaty; Responsiveness; Customer Satisfaction.
The Influence of Implementating Performance Allowence Policies and Leadership On Employee Performance at RSUD Haji Makassar Ikram M, Muhaidir; Haerani, Sitti; Ismail, Muhammad
Economics and Business Journal (ECBIS) Vol. 1 No. 5 (2023): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i5.71

Abstract

The primary objective of this study is to investigate the impact of the implementation of performance allowance policies and leadership on employee performance within the context of Haji Makassar General Hospital. The quantitative research methodology aims to elucidate the causal relationship between the variables under examination. The population under investigation consisted of 67 employees of Haji Makassar General Hospital, and the entire population was included as the sample for this study. The data collection techniques included questionnaires, documentation analysis, interviews, and an extensive literature review. The data analysis methodology contained multiple regression analysis and hypothesis testing in partial and simultaneous manners. The research findings indicate that the variables of performance allowance policies and leadership engagement exhibit a positive and significant influence on employee performance at Haji Makassar General Hospital. In other words, the research hypothesi.
Penerapan Prinsip Penyajian Dan Pengungkapan (PPP) Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan PT Bank Syariah Indonesia Kartika, Muttia; Sihombing, Melati; Perdana, Muhammad Irgi; Ismail, Muhammad; Gautama, Bana Ahmad
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli-Desember 2024
Publisher : Yayasan Pendidikan Tanggui Baimbaian

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

Abstract

Tujuan penelitian ini untuk mengetahui Penerapan Prinsip Penyajian dan Pengungkapan (PPP) Standar Akuntansi Keuangan tentang Kombinasi Bisnis pada Laporan Keuangan PT Bank Syariah Indonesia. Penting untuk memastikan bahwa transparansi dan kualitas informasi keuangan yang disajikan kepada para pemangku kepentingan. Penelitian ini menerapkan metode penelitian kualitatif deskriptif dengan studi literatur. Metode deskriptif yang digunakan bertujuan untuk menjelaskan kemajuan penelitian sesuai dengan karakteristik objek penelitian yang dijadikan acuan. Dalam menerapkan metode konsolidasi kepemilikan, elemen-elemen laporan keuangan yang melibatkan penggabungan bisnis dan periode lain yang disajikan untuk tujuan perbandingan, disusun sedemikian rupa seolah-olah penggabungan bisnis telah terjadi sejak awal periode tersebut untuk mencapai tingkat pengendalian.
SHIFTING MEANING OF SACREDNESS IN RELIGIOUS RITUALS SOCIOLOGICAL STUDIES OF INDIGENOUS PEOPLES IN THE ERA OF MODERNIZATION Ismail, Muhammad
Jurnal Asy-Syukriyyah Vol. 26 No. 1 (2025): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v26i1.873

Abstract

This study examines the transformation of religious rituals in indigenous communities during the era of modernization. The study highlights three main aspects: the shift in sacred meaning, syncretism between Islamic values and local traditions, and the role of indigenous and religious institutions in responding to modernization. Technology allows for broader participation through digital media, but raises questions about the importance of physical presence. Globalization transforms rituals into global attractions, while commodification shifts the focus from sacredness to economic aspects. Despite these changes, some indigenous communities continue to uphold their ancestral traditions. The integration of Islamic values with local traditions demonstrates that modernization can be harmonized without eliminating sacredness. Syncretism between Islam and local traditions reflects cultural adaptation without losing identity. Indigenous and religious institutions play a crucial role in preserving customs, maintaining social norms, resolving disputes, and collaborating with village governments. Regulatory support and policies are needed to ensure cultural preservation and protect indigenous communities' interests.
SHIFTING MEANING OF SACREDNESS IN RELIGIOUS RITUALS SOCIOLOGICAL STUDIES OF INDIGENOUS PEOPLES IN THE ERA OF MODERNIZATION Ismail, Muhammad
Jurnal Asy-Syukriyyah Vol. 26 No. 1 (2025): Jurnal Asy-Syukriyyah
Publisher : STAI Asy-Syukriyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36769/asy.v26i1.873

Abstract

This study examines the transformation of religious rituals in indigenous communities during the era of modernization. The study highlights three main aspects: the shift in sacred meaning, syncretism between Islamic values and local traditions, and the role of indigenous and religious institutions in responding to modernization. Technology allows for broader participation through digital media, but raises questions about the importance of physical presence. Globalization transforms rituals into global attractions, while commodification shifts the focus from sacredness to economic aspects. Despite these changes, some indigenous communities continue to uphold their ancestral traditions. The integration of Islamic values with local traditions demonstrates that modernization can be harmonized without eliminating sacredness. Syncretism between Islam and local traditions reflects cultural adaptation without losing identity. Indigenous and religious institutions play a crucial role in preserving customs, maintaining social norms, resolving disputes, and collaborating with village governments. Regulatory support and policies are needed to ensure cultural preservation and protect indigenous communities' interests.
Co-Authors A. Nurkidam Abdul Aziz Abdul Kadir Abdul Latif Abroza, Ahmad Adiyta, Syihan Hirzi Adnan Adnan Agung Hadi Endaryanto Agusman, Muhammad Ain, Qurratul Ainiah, Anif Latifah Aksa Muhammad Nawawi Alfia, Nurul Alifa, Naila Nur Alifah, Farah Amir, Muhammad Amiruddin, Muhammad Majdy Andi Saadillah Anwar Anwar Arjanto, Deddy Dwi Arjanto, Dedy Dwi Artianasari, Nining As-Sa'idah, Rahmah Asroor, Zaimul Asrori, Hadi ATHIA, PUTRI Aulia Farah Tsania Amin, Nada Aulia, Mifta Azwar Azwar Azzahra, Azmi Azizah Azzajjad, Muhammad Fath Badruzzaman Badruzzaman Bagdawansyah, Bagdawansyah Baharuddin Baharuddin Bakri, Risna Melati Sukma Balqis, Annisa Basri A Bakar, Basri A Bayu Wijayanto Bazar Asmawi, Bazar Beni Irawan Bigharta Bekti Susetyo Brillian, Pratista Shafa Cahya, Meyga Cantika, Fergiana Risky Chatarina Umbul Wahyuni Chawla, Mahnoor Daipaha, Moh Tris Maulana Darmanto, Prihadi Setyo Dedy Fitriawan Delta, Yusran Rizky Ananda Denny, Agustinus Dewi Satria Ahmar Diah Asmawardani, Elfira Dwi Astharini Dwita, Handriyani Edy Herianto Eka Wahyudi Eko Ruddy Cahyadi Errissya Rasywir Erta Pramita Fachruddin Fachruddin Fahrurrizal, Fahrurrizal Fanshoby, M. Fiandaka, Muhammad Onny Arya Fitrian, Rahmat Gautama, Bana Ahmad Ghaffar, Aisha Ginting, Arca Iswari Br Goeliling, Ardhi Haerani, Sitti Hafid, Afdhil Haidri, Irfan Halawa, Iman Kristian Hamria, Hamria Hamzah, Jabir Harahap, Nur Hapsi Hardianti Hardianti, Hardianti Haris Maupa Hartrisari Hardjomidjojo Hasanuddin Hasanuddin Hasim, Hasanuddin Hasrawati, Hasrawati Heni Irawati Herman, Muhammad Ishaq Humaedi Idrus, Muhammad Ikram Idrus, Muhammad Ishlah Ikram M, Muhaidir Ilham, Moh. Indah Suryani Irfan, Andi Muh. Iriani, Nisma Iryani, Nanda Ismail Ahmad, La Ode Izzatunnisa, Eva Jalil, Muhammad Jamilah, Joharotul Jayadi, Taupan Jesika, Reni Kartika, Muttia Khairil Fajri Kornelius, Kornelius Krisyanto Batong Lumbaa Laba, Abd. Rakhman Laraswati, Niken Yulian Liany, Lusy Lindawati Kartika Liyushiana, Liyushiana Lubis, Lega Reskita Maat Pono Mahlia Muis Maiyenti, Elisa Makmur Makmur Manurung, Agnes Agustina Manurung, Bery Kristina Marfu'ah, Nashrah Nur Marsyah, Ulfy Maulianawati, Diana Megantoro, Ardi Muhammad Basri Muhammad Idrus Taba Muhammad Khadry Muhammad Luthfi Muhammad Muaz Munauwar Muhammad Riza Pahlevi Muhammad Tabrani, Muhammad Mumtaz, Tayyiba Munir, Taimoor Munzir, Muhammad Muthmainnah, Ms. Napitupulu, Maya Farhanna Nasipah, Anis Nasiruddin Nasiruddin Nugroho, Teresa Maria Judith Trianadewi Nur Rahman, Wildian Fajrin Nurawalia, Gina Nurhidayat, A. Alam Nurhikmah Nurul Marwiyah, Siska Ophelia S, Chandy Pahlevi, Cepi Pamilu, Eksa Miyasah Parawansa, Dian Anggraece Sigit Pasaribu, Ayu Ashari Patmasari, Andi Perdana, Muhammad Irgi Prayitno Prihantarto, Wikan Jaya Purba, Adinda Putri Putra, Iwandikasyah Putri Permatasari, Putri Putri, Mutiara Amelia Rahmatia, Suci Ramadani, Dinda Putri Ramadhani, Hanif Fadila Rayhan Amadius Weihan Renaldi Yulvianda Riskia, Nenisa Rizki Alfajri ROBY SETIAWAN Romansyah Sahabuddin Rosita Rosita Rostini, Rostini Rusdaya Basri, Rusdaya Ruswanto, Ruswanto Sadrianto, Sadrianto Safinah, Safinah Said, Handoko Saifudin Asrori Saldi, Muh. Samijayani, Octarina Nur Samzidane, M.Hery Sandra, Randi Proska Sarah, Ai Sardiman Sari, Khairina Sawaludin, Sawaludin Shabbir, Ahmad Shakila, Puteri Sihombing, Melati Silvi Novitasari, Silvi Simanjuntak, Anggraini Oktaviani Pauline Sinaga, Jastrid Caroline Herera Siregar, Wilda Khoiriah Sobarsyah, Muhammad Sriharta, M Suryani, Ulfa Sutoyo, Mochammad Arief Hermawan Suyanti Syahar, fitriana Syahputra, M. Adrian Syahrengga Putra, Alvine Tantan Hermansah, Tantan Taqwa, Taqwa Tarfin, Tarfin Tasrim, Tasrim Thuzzakiah, Indri Tri Putra Nur Ikhsan, M Ullah, Qudrat Umari, Zuul Fitriana Verinazul Septriansyah Wafa, Yasmin Azimah Wahdah, Lestari Wardani, Ratih Ajeng Kusuma Wibisono, Praditya Oktanza Djaduk Widyastuti Widyastuti Wirahadi, Syahrul Yandi Anzari Yazia, Velga yazid hady, yazid Yosanny, Agustinna Yovi Pratama