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All Journal Katalogis MEDIA LITBANG SULTENG Jurnal Manajemen dan Bisnis (Performa) Jurnal Media Wahana Ekonomika International Journal of Social Science and Business JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS MABIS: Manajemen dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Jurnal Pengabdian Kepada Masyarakat Journal of Tourism Economics and Policy Golden Ratio of Finance Management Batara Wisnu : Indonesian Journal of Community Services Tadulako International Journal of Applied Management (TaJAM) Jurnal Inovasi Bisnis Indonesia (JIBI) Indonesian Journal of Community Empowerment Tadulako Social Science and Humaniora Journal Sasambo: Jurnal Abdimas (Journal of Community Service)
MUH. YUNUS KASIM, MUH. YUNUS KASIM
Jurusan Manajemen Fakultas Ekonomi Universitas Tadulako
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ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN DI PUSKESMAS WILAYAH KERJA DINAS KESEHATAN KABUPATEN SIGI Kurniati, Deby Novita; Ridwan, Ridwan; Kasim, Moh. Yunus
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

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Abstract

This study aims tio describe the management of health operational support grants in the area of Sigi District. It is a qualitative study with naturalistic method. The result shows that the management of health operational support grants has been running well according to Operational Support Grants technical guidance, which consist of. 1) Planning of Health Operational Support Grants program. It begins with the arrangement of Plan Of Action by the person in charge of the program, then discussed in the community health center mini workshop with Health Operational Support Grants team. 2)  Organization of Health Operational Support Grants program. The Health Operational Support Grants manajemen team at the health centers whitin the area of work of Sigi Health Office, which consists of the chairman and the financial manager has performed their duties and functions. Clear division of tasks facilitate the team to manage the Health Support Grants program so as to optimize the use of Health Operational Support Grants. 3) Implementation of Health Operational Support Grants program. There is a lack of understanding of the Health Operational Support management team on the technical guidelines. The Health Operational Support Grant is not used froim the beginningof the year and there is a significant increase in health services both in quinity and quality after the Health Operational Support Grants. 4) Supervision of Health Operational Support Grants program. Monthly mini-workshop are used as a way supervision  at the health centers levels. The Health Operational Support Grants accounting and reporting is reported monthly to the Health Operational Support Grants team leader as the person in charge of the puskesmas.
PENERAPAN METODE ACTIVITY BASED COSTING (ABC) UNTUK MENINGKATKAN KEAKURATAN PERHITUNGAN BEBAN POKOK PENYELENGGARAAN PENDIDIKAN PADA UNIVERSITAS SINTUWU MAROSO Raimanu, Gusstiawan; Nurdin, Djayani; Kasim, Muh. Yunus
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

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Abstract

Penelitian ini bertujuan untuk meningkatkan keakuratan perhitungan beban pokok penyelenggaraan pendidikan pada masing-masing program studi di Universitas Sintuwu Maroso melalui penerapan metode sistem akuntansi manajemen kontemporer Activity Based Costing (ABC). Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Data dikumpulkan melalui wawancara, observasi dan analisis dokumen universitas terkait dengan penelitian. Data tersebut kemudian dianalisis dengan menggunakan metode ABC yang diawali dengan me-review sistem manajemen keuangan perguruan tinggi, identifikasi proses bisnis dan aktivitas, identifikasi cost component, penentuan cost driver, dan mengalokasikan institution overhead cost ke masing-masing aktivitas serta menghitung besarnya total cost dan variansi biaya antara metode existing terhadap metode ABC. Hasil penelitian memperoleh besaran beban pokok penyelenggaraan pendidikan di Universitas Sintuwu Maroso tahun 2015-2016 berdasarkan metode ABC per semester adalah sebesar Rp5.871.039.799. Penerapan metode ABC telah mampu mengalokasikan biaya aktivitas pada masing-masing program studi secara tepat berdasarkan konsumsi masing-masing aktivitas serta dapat meningkatkan keakuratan perhitungan beban pokok per semester masing-masing program studi dengan terdeteksinya distorsi biaya berupa over/under costing dari metode existing yang diterapkan selama ini.
PENGARUH INDEKS HARGA SAHAM REGIONAL TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Kasim, Moh. Yunus
MEDIA LITBANG SULTENG Vol 3, No 1 (2010)
Publisher : MEDIA LITBANG SULTENG

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis besarnya pengaruh Indeks Harga Saham Regional terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia  dan menganalisis Indeks Harga Saham regional teridentifikasi  yang memiliki pengaruh dominan terhadap IHSG di BEI. Ruang lingkup penelitian ini dilakukan terhadap 5 (lima) Indeks Harga Saham Regional yang merupakan Indeks Harga Saham yang sering di publikasikan dan cukup dikenal oleh masyarakat Indonesia dan IHSG di BEI. Data yang digunakan adalah data sekunder, yaitu data  yang meliputi perkembangan Indeks Harga Saham Gabungan di BEI dan beberapa Indeks harga Saham pada beberapa Bursa Saham Regional.  Metode penelitian adalah menggunakan  Explanatory Research, metode analisis yang digunakan dalam penelitian ini adalan analisis jalur (Path Analysis) denganmenggunakan program AMOS 5. Kesimpulan dalam penelitian ini adalah Selama periode 2005–2008, terdapat pengaruh simultan dan parsial Indeks Harga Saham Regional terhadap IHSG di BEI, yakni melalui Indeks Harga Saham di Kuala Lumpur (KLCI) dan Indeks Harga Saham di Singapur (STI),. STI di Singapur memiliki pengaruh yang dominan terhadap Indeks Harga Saham Gabungan (IHSG) dengan pengaruh sebesar 39,83%.
ANALISIS PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP HARGA SAHAM DAN ABNORMAL RETURN PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA R. Nalole, Utami Parfitasari; Nurdin, Djayani; Kasim, Muhammad Yunus
Katalogis Vol 6, No 8 (2018)
Publisher : Katalogis

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Abstract

The study intends to determine and analyze the average difference of stock price and abnormal return before and after dividend announcement in manufacture industry on Indonesia stock exchange in the period of 2012-2016. Secondary data is used with event study method, in this case is the announcement of dividend share. Population consist of 128 companies listed on Indonesia stock exchange in 2012-2016. Sampling technique used is purposive sampling to select 10 companies as sample. Data analysis technique is paired sample t-test with 10 observation days; 5 days before and 5 days after the dividend announcement date. The test results indicate that there is no significant difference between the average stock price and abnormal return before and after dividend is announced.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SIGI PERIODE 2012-2016 Sari, Jeni Ninsi; Kasim, Muhammad Yunus; Bidin, Cici Riyanti K
Jurnal Ilmu Manajemen Universitas Tadulako Vol 5, No 1 (2019): Jurnal Ilmu Manajemen Universitas Tadulako
Publisher : Jurnal Ilmu Manajemen Universitas Tadulako

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Abstract

This study aims to measure performance using indicators achievement between targets and realization of programs based on RAPBD. With measurement of financial performance, it is expected that will provide overview the condition of Regional Financial Performance in  DPPKAD SIGI. This research uses quantitative descriptive method, which is aim get detailed picture about  regional financial of SIGI. The results of study, (1) Fiscal Decentralization Degree Ratio can be categorized as Very Less, from 2012 to 2016 the value of average expenditure below 10%2.00%; 2.07%; 3.10%; 2.37%; and 2.70%. (2) ratio of Regional Financial Independence is very low and the pattern of relationships including Instructive relationship patterns, from 2012 to 2016 the value of each ratio is: 2.05%; 2.12%; 3.22%; 2.80%; and 2.70%. (3) Regional Financial Efficiency Ratios from 2012 to 2016 the percentage value fluctuates. (4) PAD Effectiveness Ratio is known that effectiveness of local government finances from 2012 has been effective that is equal to 101.20%. While 2013 until 2016 Not Effective because its effectiveness still below 100%. (5) Harmony Ratios of Local Governments most of funds with average expenditure above 70% so that capital expenditure is relatively small with average below 60%. Penelitian ini bertujuan untuk Pengukuran kinerja dengan menggunakan indikator pencapaian antara target dan realisasi dari program yang telah disusun berdasarkan RAPBD. Dengan dilakukannya pengukuran kinerja keuangan tersebut, diharapkan akan memberikan gambaran mengenai kondisi Kinerja Keuangan Daerah di DPPKAD Kabupaten SIGI. Penelitian ini menggunakan metode deskriptif kuantitatif, yaitu yang tujuannya adalah mendapatkan suatu gambaran secara jelas dan terperinci, mengenai kemampuan keuangan daerah Kabupaten SIGI. Hasil penelitian menunjukkan bahwa, (1) Rasio Derajat Desentralisasi Fiskal dapat dikategorikan Sangat Kurang, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,00%; 2,07%; 3,10%; 2,37%; dan 2,70%. (2) Rasio Kemandirian Keuangan Daerah tergolong masih sangat rendah dan pola hubungannya termasuk pola hubungan Instruktif, dari tahun 2012 sampai dengan 2016 nilai rasionya masing-masing sebesar: 2,05%; 2,12%; 3,22%; 2,80%; dan 2,70%. (3) Rasio Efisiensi Keuangan Daerah dari tahun 2012 sampai 2016 nilai persentasenya berfluktuasi. (4) Rasio Efektivitas PAD diketahui bahwa efektivitas keuangan pemerintah daerah dari tahun 2012 sudah Efektif yaitu sebesar 101,20%. Sedangkan tahun 2013 sampai tahun 2016 berjalan Tidak Efektif karena efektivitasnya masih di bawah 100%. (5) Rasio Keserasian Pemerintah daerah sebagian besar dananya masih diprioritaskan untuk kebutuhan belanja operasi dengan rata-rata belanja diatas 70% sehingga belanja modal relatif kecil dengan rata-rata belanja dibawah 60%.
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL PADA SUB SEKTOR PERKEBUNAN DAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muslimah, Latifah; Kasim, Muhammad Yunus; Bidin, Cici Riyanti K
Jurnal Ilmu Manajemen Universitas Tadulako Vol 2, No 2 (2016): Jurnal Ilmu Manajemen Universitas Tadulako
Publisher : Jurnal Ilmu Manajemen Universitas Tadulako

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Abstract

This study aims to determine the combination of optimal portfolios on plantation sub-sector and banking sub-sector listed on the Indonesia Stock Exchange, which is undertaken by looking at the level of the expected return and risk (standard deviation) generated by a combination of the portfolio each year. The main issue raised in this research is how the combination of the optimal portfolio can be formed from plantation sub-sector and banking sub-sector listed on the Indonesia Stock Exchange in 2010-2014. The research applied Coefficient of Variation (CV) as a research method to determine the probability of shares in each sub-sector for each company combined, as well as efficient portfolio, so that the optimal portfolio can be formed easily. The results show that the determination of  the portfolio using the optimal portfolio yield probability SMAR shares of 0.05 or 5% and the probability of SDRA shares of 0.95 or 95% to portfolio risk by 0.460 and the expected return of the portfolio amounted to 0.393. The portfolio combination that is not optimal produces probability GZCO shares amounting to -0.19% and the probability of SDRA shares of 1.19% to portfolio risk and return expectations of 0.472 at 0.569. Penelitian ini bertujuan untuk mengetahui kombinasi portofolio yang optimal pada sub sektor perkebunan dan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia, yang dilakukan dengan melihat tingkat keuntungan yang diharapkan (expected return) dan risiko (deviasi standar) yang dihasilkan oleh kombinasi portofolio setiap tahun. Permasalahan yang dikemukakan dalam penelitian ini adalah bagaimana kombinasi portofolio yang optimal dapat dibentuk dari sub sektor perkebunan dan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia di tahun 2010-2014. Metode penelitian ini menggunakan Coefficient of Variation (CV), menentukan probabilitas saham di masing- masing sub sektor pada setiap perusahaan yang dikombinasikan, serta portofolio efisien dengan begitu maka portofolio optimal dapat dibentuk dengan mudah. Hasil penelitian menunjukkan penentuan portofolio dengan menggunakan portofolio optimal tersebut menghasilkan probabilitas saham SMAR sebesar 0,05 atau 5% dan probabilitas saham SDRA sebesar 0,95 atau 95% dengan risiko portofolio sebesar 0,460 dan return ekspektasian portofolio sebesar 0,393. Sedangkan kombinasi portofolio yang tidak optimal yang menghasilkan probabilitas saham GZCO sebesar -0,19% dan probabilitas saham SDRA sebesar 1,19% dengan risiko portofolio sebesar 0,472 dan return ekspektasi sebesar 0,569.
ANALISIS TEKNIKAL HARGA SAHAM PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Susanti, Nuraidah Puput; Nurdin, Djayani; Kasim, Muh. Yunus
Katalogis Vol 6, No 9 (2018)
Publisher : Katalogis

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Abstract

This study aims to find out and analyze stock price movements and the application of ARIMA & ARCH / GARCH models in state-owned enterprises listed on Indonesia Stock Exchange. This research is a descriptive study with a quantitative approach. Data is collected through a list of stock prices for each company as many as 19 companies from January 2015 to December 2017 at www.idx.co.id. The data is analyzed by charting the stock price movements then describing the factors that influence the rise and fall of stock prices. After that, modelling is carried out based on data. The results show that the average stock price movements in 2015 decreased due to global economic conditions such as the weakening rupiah exchange rate against the US dollar, the decreasing  price of coal and nickel commodities, falling demand for imported raw materials from China, rising world oil prices, company policies in expansion, and government policies in the infrastructure sector. In 2016, the stock price movement rose again because the global economy is getting better and the average stock price movements tended to be stable in2017. The model used in stock price determination in companies such as PGAS, BBRI, and BMRI is the ARIMA model (1,0,1), which is sufficient to be used at the stock price when the normality requirements are met. While the stock prices of PTBA, ANTM, TINS, KRAS, SMBR, SMGR, INAF, KAEF, ADHI, WIKA, PTPP, GIAA, TLKM, JSMR, BBNI, and BBTN companies use GARCH models (1,0,1) which indicate volatility in the data that causes an error contains homoskedasticity and results in the failure to meet normal requirements on the model.
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL PADA SUB SEKTOR PERKEBUNAN DAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muslimah, Latifah; Kasim, Muh Yunus; Bidin, Cici Rianty
Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Vol 2, No 2 (2016): Jurnal Ilmu Manajemen Universitas Tadulako
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jimut.v2i2.227

Abstract

Penelitian ini bertujuan untuk mengetahui kombinasi portofolio yang optimal pada sub sektorperkebunan dan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia, yang dilakukan denganmelihat tingkat keuntungan yang diharapkan (expected return) dan risiko (deviasi standar) yangdihasilkan oleh kombinasi portofolio setiap tahun. Permasalahan yang dikemukakan dalam penelitianini adalah bagaimana kombinasi portofolio yang optimal dapat dibentuk dari sub sektor perkebunandan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia di tahun 2010-2014. Metodepenelitian ini menggunakan Coefficient of Variation (CV), menentukan probabilitas saham di masing-masing sub sektor pada setiap perusahaan yang dikombinasikan, serta portofolio efisien dengan begitumaka portofolio optimal dapat dibentuk dengan mudah. Hasil penelitian menunjukkan penentuanportofolio dengan menggunakan portofolio optimal tersebut menghasilkan probabilitas saham SMARsebesar 0,05 atau 5% dan probabilitas saham SDRA sebesar 0,95 atau 95% dengan risiko portofoliosebesar 0,460 dan return ekspektasian portofolio sebesar 0,393. Sedangkan kombinasi portofolio yangtidak optimal yang menghasilkan probabilitas saham GZCO sebesar -0,19% dan probabilitas sahamSDRA sebesar 1,19% dengan risiko portofolio sebesar 0,472 dan return ekspektasi sebesar 0,569.
PENGUATAN RELATIONSHIP CAPITAL PADA PELAKU IKM INDUSTRI TENUN DI KABUPATEN DONGGALA Asngadi Asngadi; Djayani Nurdin; Muh. Yunus Kasim; Husnah Husnah; Mohammad Ega Nugraha; Muhammad Riswandi Palawa
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 1 (2021): Batara Wisnu | Januari - April 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.599 KB) | DOI: 10.53363/bw.v1i1.51

Abstract

One challenge for the development of SMEs is the lack of access to financial institutions and markets, so it is difficult for SMEs to develop. Difficult access to financial resources will impact the limitations of business expansion which has an impact on the weakness to expand business volume. On the other hand, weak market access also impacts the small size of the market controlled by IKM, which impacts the slight growth in product demand. The weakness factor attached to IKM is the direct access to business development. This service program is intended to provide knowledge on how to manage relational capital for IKM businesses so that they will be able to grow in the long term. Especially for IKM weaving in Towale village, a tourist village being developed by the Dongggala Regency government. Implementation time is one month. With research outputs in the form of articles published in devotional journals, banned and activity videos
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN PERTUMBUHAN ASET PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Muhammad Nurochman; Muhammad Yunus Kasim; Vitayanti Fattah
Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Vol 2, No 3 (2016): Jurnal Ilmu Manajemen Universitas Tadulako
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.997 KB) | DOI: 10.22487/jimut.v2i3.65

Abstract

The purpose of this study is to determine simultaneous and partial influence of dividend policy, profitability, and growth of corporate assets on the value of companies in the Manufacturing industry listed on the Indonesia Stock Exchange. This research is a quantitative descriptive. Sample consists of 11 companies in manufacturing industry listed on Indonesia Stock Exchange with research period of 5 years starting from 2012 until 2016. The study uses panel data regression with fixed effect model. The result shows that dividend policy, profitability, and growth of company asset simultaneously have significant influence on company value with R square value of 0.9588 means that dividend policy, profitability, and growth of company asset is 95,88% and the rest of 4,12 % influenced by other variables that are not examined. Partially, dividend policy and growth of company asset have non- significant influence on company’s value while profitability has significant influence. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel kebijakan dividen, profitabilitas, dan pertumbuhan aset perusahaan secara serempak dan parsial terhadap nilai perusahaan pada industri Manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian yang deksriptif yang bersifat kuantitatif. Sampel dalam penelitian ini sebanyak 11 perusahaan pada industri manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian selama 5 tahun mulai tahun 2012 hingga 2016. Metode penelitian ini menggunakan regresi data panel dengan model fixed effect. Hasil Penelitian menunjukkan variabel kebijakan dividen, profitabilitas, dan pertumbuhan aset perusahaan secara serempak memiliki pengaruh yang signifikan terhadap nilai perusahaan dengan nilai R Squared sebesar 0.9588 artinya bahwa kebijakan dividen, profitabilitas, dan pertumbuhan aset perusahaan sebesar 95,88 % dan sisanya sebesar 4,12 % dipengaruhi oleh variabel lain yang tidak diteliti. Secara parsial variabel kebijakan dividen dan pertumbuhan aset perusahaan berpengaruh tetapi tidak signifikan terhadap nilai perusahaan sedangkan profitabilitas berpengaruh signifikan terhadap nilai perusahaan.
Co-Authors Abdullah, Muhammad Ikbal Alfret Kristanto Dewanto Ananda, Mutiara Dea Asngadi Asngadi Aswar Aswar BIDIN, CICI RIYANTI K Carissa Bella Yonatan Cici Rianty K. Bidin Cici Riyanti K Bidin Dedy Septiady Fahry Budianto Feby Ashary Fera , F. Fera, Fera Gusstiawan Raimanu Husna Husna Husnah Husnah Husnah Husnah I Kadek Agus Dwiwijaya i kadek bellyoni dwijaya I Kadek Bellyoni Dwijaya Islianty, Nur Riski Juliana Kadang Kadang , Juliana Kurniati, Deby Novita Manginda, Firma Media Gramini Moh. Ali Murad Mohamad Ega Nugraha Mohammad Ega Nugraha Mohammad Ega Nugraha Muhammad Akbar Muhammad Nurochman Muhammad Riswandi Palawa Munawarah Munawarah, Munawarah MUSLIMAH, LATIFAH Muslimin Muslimin Muslimin Muslimin Muslimin MUSLIMIN Muslimin Muslimin Muzakir Muzakir Nelsa Nelsa Nurasyimah Usman NURDIN, DJAYANI Pricylia Chintya Dewi Buntuang R. Nalole, Utami Parfitasari Ridwan, Ridwan Rosmida Haisi Saparman Saparman sari, Jeni ninsi Sarif, Sarman Siti Marwah Siti Marwiah Sri Dewi Fitrianingsih Sri Rahayu Ramadhani Surayya SURAYYA Susanti, Nuraidah Puput Suwedy Aziz Suwedy, Suwedy Trimustikapuri, Trimustikapuri Vitayanti Fattah Yani Lestari Zainuddin, Fatilina Zakiyah Zahara