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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 MABIS: Manajemen dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat 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

Author-ID : 296715

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Russian-Ukraine Invasion's Effect on the Stock Market: An Event Study on Kompas 100 Index i kadek bellyoni dwijaya; Saparman Saparman; muhammad yunus kasim
Jurnal Manajemen Bisnis Performa Vol 20, No 1 (2023)
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v20i1.11328

This study evaluates the reaction of the stock market to the Russian-Ukraine invasion that occurred on February 24, 2022. Using an event study approach, test the average abnormal return and the cumulative average abnormal return. The research sample uses all stocks listed on the Kompas 100 index, with a classification of 9 sectors on the Indonesia Stock Exchange (IDX). The analytical method uses a nonparametric test of difference with the Wilcoxon signed rank test. Statistical results show that there is no significant difference in the average abnormal return indexed by Kompas 100 in all study window periods, despite one of the sectors having the most significant negative impact, namely the mining sector. Cumulatively, most of the stocks show a positive trend. The performance of stocks in Indonesia is better than that of stocks in Europe, which have been significantly affected. These results provide evidence that the stock market in Indonesia is more resilient as a result of the Russia-Ukraine conflict. This research has implications for mining company investors making investment decisions in turbulent situations.Keywords: Event Studies; Market Reaction; Russian-Ukraine Invasion Penelitian ini mengevaluasi reaksi pasar saham atas invasi Rusia-Ukraina yang terjadi pada 24 februari 2022. Dengan menggunakan pendekatan studi peristiwa dengan menguji average abnormal return dan Cummulative average abnormal return. Sampel penelitian menggunakan seluruh saham yang terdaftar pada indeks Kompas 100, dengan klasifikasi 9 sektor di Bursa Efek Indonesia (BEI). Metode analisis menggunakan uji beda nonparametrik dengan uji wilcoxonesigned rank test. Hasil statistik menunjukan tidak terdapat perbedaan yang signifikan average abnormal return diindeks Kompas 100 pada semua periode jendela penelitian,salah satu sektor yang paling berdampak negatif signifikan yaitu sektor pertambangan. Secara kumulatif sebagian besar saham menunjukan trend positif. Performa saham di Indonesialebih baik dibandingkan saham di Eropa yang sangat terdampak signifikan. Hasil ini memberikan bukti bahwa pasar saham di Indonesia lebih tanguh akibat dari konflik Rusia-Ukraina. Penelitian ini memberikan implikasi bagi investorperusahaan pertambangan dalam membuat keputusan investasipada situasi yang penuh gejolak.Kata Kunci: Invasi Russia-Ukraina; Reaksi Pasar; Studi Peristiwa

ANALISIS KINERJA KEUANGAN DENGAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI BURSA EFEK INDONESIA Suwedy Aziz; Muhammad Yunus Kasim; Husna Husna
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

This study aims to analyze the financial performance of publicly listed Regional Development Banks on the Indonesia Stock Exchange for the 2016-2020 period using the descriptive quantitative method. In this study, all populations were the samples or censuses. The results of this study that the financial performance of the Regional Development Bank for the 2016-2020 period is seen from the Risk Profile of the NPL ratio of regional banks BJBR category is very good, BJTM is good and BEKS is quite good, for the LDR ratio of BJTM regional banks in general is still very good, BJBR banks are quite good and BEKS banks are not good. The GCG assessment of BJBR regional banks for the 2016-2020 period is in the good category, BJTM banks in general are still in the good category and BEKS banks are quite good. Earnings, ROA and BOPO ratios of regional banks BJBR and BJTM for the 2016-2020 period are generally very good while BEKS banks are not good. Capital, the CAR ratio of regional banks BJBR and BJTM for the 2016- 2020 period is very good while BEKS banks are still in good condition.

IMPLEMENTASI PENCATATAN KEUANGAN DALAM PENGEMBANGAN UMKM DI DESA POMBEWE KABUPATEN SIGI Trimustikapuri, Trimustikapuri; Kasim, Muh. Yunus; Fattah, Vitayanti; Islianty, Nur Riski
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 1 No. 3 (2024): March
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v1i3.40

Abstrak Jika sebuah bisnis ingin bertahan lama, pencatatan keuangan atau pembukuan harus dilakukan. Ini karena kegiatan bisnis pasti memerlukan pencatatan keuangan atau pembukuan agar semua transaksi dapat diketahui dengan jelas. Penelitian ini bertujuan untuk mengetahui penerapan pencatatan keuangan pada unit Usaha Mikro Kecil Menengah (UMKM) yang ada di Desa Pombewe Kabupaten Sigi,. Data yang dikumpulkan diperoleh melalui wawancara dan observasi kepada pelaku UMKM di Desa Pombewe untuk mengetahui manfaat yang diperoleh dalam penerapan pencatatan keuangan serta tantangan yang dihadapi dalam penerapan pencatatan keuangan.. Dari hasil penelitian menunjukkan bahwa pelaku UMKM di Desa Pombewe yang telah menerapkan pencatatan keuangan mendapatkan manfaat bagi usaha yang mereka jalankan, . Pelaku UMKM bisa mengetahui rincican pemasukan dan pengeluaran , untung atau rugi usaha yang dijalankan serta mendapatkan informasi penting dalam pengambilan keputusan bisnis, seperti menentukan harga jual, menentukan kuantitas produksi dan bisa membantu pelaku UMKM dalam memenuhi persyaratan pinjaman kepada pihak lembaga keuangan seperti bank dan koperasi untuk modal dalam mengembangkan usaha.. Meskipun masih terdapat beberapa kendala yang dialami pelaku UMKM di Desa Pombewe dalam melakukan pencatatan keuangan, namun implementasi pencatatan keuangan telah memberi manfaat dalam pengembangan usaha terhadap pelaku UMKM di Desa Pombewe Kabupaten Sigi. Kata Kunci: Implementasi pencatatan keuangan, Pengembangan,UMKM Abstract If a business wants to last long, financial recording or bookkeeping must be done. This is because business activities definitely require financial records or bookkeeping so that all transactions can be clearly known. This research aims to determine the implementation of financial recording in Micro, Small and Medium Enterprises (UMKM) units in Pombewe Village, Sigi Regency. The data collected was obtained through interviews and observations with MSME actors in Pombewe Village to find out the benefits obtained in implementing financial recording as well as the challenges faced in implementing financial recording. The research results show that MSME actors in Pombewe Village who have implemented financial recording have benefited for the business they run, . MSME players can find out details of income and expenses, profits or losses of the business they are running and get important information in making business decisions, such as determining selling prices, determining production quantities and can help MSME players fulfill loan requirements from financial institutions such as banks and cooperatives. capital in developing businesses.. Although there are still several obstacles experienced by MSME actors in Pombewe Village in carrying out financial records, the implementation of financial recording has provided benefits in business development for MSME actors in Pombewe Village, Sigi Regency. Keywords: Implementation of financial records, Development, MSMEs

Analisis Tingkat Literasi Keuangan Pada Pelaku UMKM Yang Terdaftar Di Inkubator Bisnis Kota Palu Tahun 2023-2024 Manginda, Firma; Fattah, Vitayanti; Kasim, Muhammad Yunus; Fera, Fera
Jurnal Media Wahana Ekonomika Vol. 21 No. 4 (2025): Jurnal Media Wahana Ekonomika, Januari 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i4.17589

ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat literasi keuangan UMKM yang terdaftar di Inkubator Bisnis Kota Palu tahun 2023-2024, dengan fokus pada pemahaman dasar keuangan, pengelolaan kredit, tabungan, investasi, dan manajemen risiko. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengambilan sampel sensus. Data dikumpulkan melalui penyebaran kuesioner kepada 57 tenant UMKM, namun hanya 30 UMKM yang mengisi kuesioner. Penelitian ini menggunakan empat indikator utama dalam mengukur literasi keuangan, yaitu pengetahuan umum pengelolaan keuangan, pengelolaan kredit, pengelolaan tabungan dan investasi, serta manajemen risiko. Populasi dalam penelitian ini adalah UMKM yang terdaftar di Inkubator Bisnis Kota Palu, dan data dianalisis menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa mayoritas UMKM yang terdaftar di Inkubator Bisnis Kota Palu memiliki pemahaman yang baik terhadap prinsip dasar pengelolaan keuangan, penggunaan kredit yang bijak, kebiasaan menabung secara rutin, serta identifikasi dan mitigasi risiko keuangan. Namun, secara keseluruhan, tingkat literasi keuangan UMKM berada pada kategori sedang, yang menunjukkan masih adanya kesenjangan dalam penerapannya di kehidupan sehari-hari. Oleh karena itu, diperlukan pelatihan intensif dan pendampingan praktis agar literasi keuangan dapat diimplementasikan secara optimal dalam pengelolaan usaha. Kata Kunci: Literasi keuangan, UMKM, pengelolaan keuangan, manajemen risiko, Inkubator Bisnis. ABSTRACT This study aims to analyze the financial literacy level of MSMEs registered in the Palu City Business Incubator for the years 2023-2024, focusing on basic financial understanding, credit management, savings, investment, and risk management. This research employs a qualitative descriptive method with a census sampling technique. Data were collected through the distribution of questionnaires to 57 MSME tenants, but only 30 MSMEs completed the questionnaire. This study utilizes four key indicators to measure financial literacy: general knowledge of financial management, credit management, savings and investment management, and risk management. The study population consists of MSMEs registered in the Palu City Business Incubator, and the data were analyzed using Microsoft Excel. The results indicate that the majority of MSMEs registered in the incubator have a good understanding of basic financial management principles, prudent credit usage, regular saving habits, and the identification and mitigation of financial risks. However, overall, the financial literacy level of MSMEs falls into the moderate category, indicating a gap in its practical application in daily business operations. Therefore, intensive training and practical assistance are necessary to ensure the optimal implementation of financial literacy in business management. Keywords : inancial literacy,MSMEs, financial management, risk management, Business Incubator.

The Effectiveness of Financial Planning on the Performance of the Realization of Village Funds: A Study from Palupi Village, Palu City, Indonesia Ananda, Mutiara Dea; Kasim, Muhammad Yunus; Kadang , Juliana; Fera , F.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1045

This study aims to analyze the effectiveness of financial planning on the performance of the realization of urban village funds in Palupi Village, Palu City, in 2022-2024. The research method used is descriptive qualitative, utilizing secondary data in annual cash reports, village budgets, and realization of village funds. Results showed that budget realization reached 100% effectiveness in 2022 and 2023 but decreased to 91.5% in 2024 due to budget reallocation for other urgent priorities. The budget allocation shows the main focus on community empowerment activities, which reached 87.3% of the total budget in 2024. An evaluation based on agency theory indicates that the local government, as an agent, has tried to meet the community's needs as the principal. However, community participation in planning still needs to be improved. This research recommends increasing community participation and improving program implementation distribution to support the accountability and effectiveness of Village fund management. With these steps, it is expected that the management of urban village funds can support sustainable development and optimally improve community welfare.

ANALYSIS OF OWNERSHIP STRUCTURE INFLUENCE ON COMPANY VALUE IN THE PROPERTY AND REAL ESTATE INDUSTRY ON THE INDONESIA STOCK EXCHANGE Akbar, Muhammad; Muslimin, Muslimin; Kasim, Muhammad Yunus
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 1 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

This research aims at determining the influence of ownership structure on company value of property and real estate industry on the Indonesia Stock Exchange. This research was quantitative research using panel data regression analysis. The object of this research was property and real estate companies listed on Indonesia Stock Exchange in 2010-2019. The results indicate that the ownership structure consisting of managerial ownership, institutional ownership, and foreign ownership together have a significant influence on company value. Managerial ownership partially has no effect on company value. Partial institutional ownership has a significant negative influence on company value. Partial foreign ownership has no influence on company value. Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership, Company Value.

ANALYSIS OF STATE PROPERTY ADMINISTRATION THROUGH STATE PROPERTY MANAGEMENT AND ACCOUNTING INFORMATION SYSTEM (SIMAK-BMN) AT THE PALU RELIGIOUS HIGH COURT REGIONAL COORDINATOR Sarif, Sarman; Ridwan, Ridwan; Kasim, Muhammad Yunus
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 2 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

This research aims to describe the process of administering State Property at the Regional Coordinator of the Palu Religious High Court and to offer solutions in the perspective of basic accounting concepts. This research used a qualitative method with a post-positivism approach. The data collection process was carried out through observation, interviews, and documentation analysis using the triangulation model technique. The research results show that (1) that registration is application-based but there are still items that have not been coded according to the type of goods, recording is not supported by valid source documents and updating of data and information on State Property is not carried out regularly, (2) recording is not supported by documents valid sources, (3) State asset data and information are not updated regularly, (4) Inadequate inventory of State Property, (5) State Property reports have not been reported in a timely manner. An alternative to the concept of State Property Administration in the prospect of basic accounting concepts is entity theory, such as: (1) In bookkeeping, it is necessary to have an understanding of the recording of State property, both goods purchased through the State Budget, Grants and Inbound Transfers so that the difference in the presentation of State Property books is not occurs., (2) In the inventory it is necessary to update State property that is no longer in accordance with the needs or obsolete goods, (3) In reporting the need for detailed presentation of goods so that it is easy to present in the state property report (4) In the use of a system application in asset management, it is very necessary to have real policies related to the use of applications according to needs, so that the asset administration process can run effectively and efficiently, (5) Asset reports will be complete and reliable if there is a match between physical assets, ownership documents and records in the books inventory. Mechanism of State Property Administration g is good, then the process of transparency and accountability in the management of State Property will be realized. Keywords : Administration, State Property, SIMAK-BMN Application

ANALYSIS OF FINANCIAL PERFORMANCE WITH RGEC METHOD AT REGIONAL DEVELOPMENT BANK LISTED ON THE INDONESIAN STOCK EXCHANGE Suwedy, Suwedy; Kasim, Muhammad Yunus; Husnah, Husnah
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 3 (2022): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

This research intends to analyze the financial performance at Regional Development Banks listed on the Indonesian Stock Exchange for the 2016-2020 period using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital). This research applied quantitative descriptive approach. Data were collected through annual financial reports published in each bank of 3 regional banks. Results of this research reveals that the financial performance at regional development Banks listed on the on the Indonesian Stock Exchange for the 2016-2020 period is identified through the Risk Profile, namely by analyzing financing risk with the NPL ratio of regional banks BJBR in the very good category, BJTM in the good category and BEKS is adequate but was not in good category in 2020 period. Liquidity risk analysis with the LDR ratio of regional banks of BJTM for the 2016 period is adequate, the 2017 period is good and in the period of 2018-2020 it is very good, the BJBR bank is in the adequate category and the BEKS bank for the 2016 and 2018 periods is good, the 2017 and 2019 periods it is in category of good, the 2020 period it is not good. Keywords: Risk Profile, Good Corporate Governance, Earning, Capital (RGEC).

Sosialisasi tentang Urgensi Leadership dalam Pengelolaan Bumdes di Desa Masaingi Kabupaten Donggala Pricylia Chintya Dewi Buntuang; Muhammad Yunus Kasim; Muzakir Muzakir; Juliana Kadang; Moh. Ali Murad; Fahry Budianto; Sri Rahayu Ramadhani; Nurasyimah Usman
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 4 (2024): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i4.2239

Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan kepemimpinan dalam pengelolaan Badan Usaha Milik Desa (BUMDes) di Desa Masaingi, Kabupaten Donggala. Mitra utama adalah pemerintah desa, pengurus BUMDes, pelaku usaha, dan akademisi dari Universitas Tadulako. Metode pelaksanaan mencakup pretest, sosialisasi materi, diskusi interaktif, dan post-test. Hasil menunjukkan peningkatan pemahaman signifikan, dengan rata-rata N-Gain 1,0 (kategori tinggi). Sebelum kegiatan, peserta memiliki rata-rata pemahaman 39% (pretest), meningkat menjadi 100% (post-test). Secara kualitatif, peserta menyadari pentingnya kepemimpinan dalam memotivasi tim, mengambil keputusan, dan memanfaatkan potensi desa. Kesimpulan: Sosialisasi efektif dalam meningkatkan kapasitas kepemimpinan peserta. Rekomendasi mencakup pelatihan lanjutan di bidang manajemen keuangan dan pemasaran, serta monitoring rutin untuk memastikan keberlanjutan dampak pengabdian. Leadership Training in Bumdes Management in Masaingi Village, Donggala Regency This community service activity aimed to enhance understanding and leadership skills in managing Village-Owned Enterprises (BUMDes) in Masaingi Village, Donggala Regency. Key partners included local government officials, BUMDes managers, business practitioners, and academics from Tadulako University. The implementation method comprised a pretest, material socialization, interactive discussions, and a post-test. The results showed a significant improvement in understanding, with an average N-Gain of 1.0 (high category). Before the activity, participants had an average understanding of 39% (pretest), which increased to 100% (post-test). Qualitatively, participants recognized the importance of leadership in motivating teams, making decisions, and leveraging village potential. Conclusion: The socialization effectively improved participants' leadership capacity. Recommendations include further training in financial management and marketing, as well as routine monitoring to ensure the sustainability of the program's impact.

Comparation of Trading Volume Activity and Abnormal Return Before and After Boycott, Divestment and Sanction Movement Munawarah, Munawarah; Muslimin, Muslimin; Kasim, Muhammad Yunus; Zainuddin, Fatilina; Kadang, Juliana
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.92578

The boycott, divestment, and sanctions (BDS) movement targeting Israeli‑affiliated firms has gained considerable global attention, yet its impact on Indonesian capital markets remains underexplored. This study therefore investigates whether the announcement of trading suspension in response to BDS actions is associated with significant changes in mean abnormal returns and trading volume activity for affected stocks. Employing an event‑study framework, we calculate abnormal returns using the market model and measure trading volume activity as the ratio of daily volume to its historical average over a 21‑day window (ten days before through ten days after the event date). Our sample comprises Israeli‑linked firms listed on the Indonesia Stock Exchange whose trading was halted due to BDS‑related developments. Rigorous statistical tests reveal that mean abnormal returns are significantly different both in the pre‑event and post‑event periods, indicating that investors adjust their valuation prior to as well as following the suspension. Likewise, a paired‑samples t‑test of trading volume activity demonstrates a statistically significant increase in turnover immediately before and after the event, suggesting heightened trading interest surrounding the BDS announcement. These findings underscore that non‑fundamental political actions can elicit measurable market reactions in Indonesia, with implications for portfolio managers, regulators, and policymakers seeking to understand how socio‑political events influence market dynamics.

Co-Authors Abdullah, Muhammad Ikbal Alfret Kristanto Dewanto Ananda, Mutiara Dea Asngadi Asngadi Asriadi Asriadi Aswar Aswar BIDIN, CICI RIYANTI K Carissa Bella Yonatan Cici Rianty K. Bidin Cici Riyanti K Bidin Darman Darman Dedy Septiady Dwiwijaya, Kadek Agus Fahry Budianto Feby Ashary Fera , F. Fera, Fera Gusstiawan Raimanu Haisi, Rosmida Handayani, Naniek Hesti Evrianti Husna Husna Husnah Husnah Husnah Husnah i kadek bellyoni dwijaya Islianty, Nur Riski Juliana Kadang Kurniati, Deby Novita Manginda, Firma Marwah, Siti Marwiah, Siti Media Gramini Moh, Husnah Moh. Ali Murad Mohammad Ega Nugraha Muhammad Akbar Muhammad Nurochman Muhammad Riswandi Palawa Munawarah Munawarah, Munawarah MUSLIMAH, LATIFAH Muslimin Muslimin Muslimin MUSLIMIN Muslimin Muslimin Muzakir Muzakir Nelsa Nelsa Nugraha, Mohamad Ega Nurasyimah Usman NURDIN, DJAYANI Pricylia Chintya Dewi Buntuang R. Nalole, Utami Parfitasari Ridwan, Ridwan Rizkiani Iskandar Saparman Saparman sari, Jeni ninsi Sarif, Sarman Sri Rahayu Ramadhani Surayya SURAYYA Susanti, Nuraidah Puput Suwedy Aziz Suwedy, Suwedy Syamsiar, Syamsiar Trimustikapuri, Trimustikapuri Vitayanti Fattah Yani Lestari Zainuddin, Fatilina Zainudin, Fatlina Zakiyah Zahara

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