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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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Tourism Economics and Policy Golden Ratio of Finance Management Batara Wisnu : Indonesian Journal of Community Services Eduvest - Journal of Universal Studies 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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ANALYSIS OF THE POTENTIAL REVENUE OF BUSINESS SERVICE FEES AT THE TRANSPORTATION AND ENVIRONMENT OFFICE OF TOJO UNA-UNA DISTRICT Handayani, Naniek; Kasim, Muhammad Yunus; Zainudin, Fatlina
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 7 No 2 (2025): August : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59769/tajam.v7i2.186

Abstract

This study aims to determine and analyze the growth rate and contribution of each type of business service levy, the effectiveness and efficiency of each type of business service levy and the real potential of each type of business service levy. This type of research is quantitative research. The data used is primary data from observations and interviews and secondary data obtained from the Transportation and Environment Agency, covering time series data from 2020 - 2023. Descriptive statistical analysis using the growth rate analysis formula, contribution, effectiveness and efficiency.The results showed mixed performance. The growth of terminal retribution, parking lot retribution and water crossing retribution is  "Unsuccessful",  while  port  service  retribution  is  "Very  Successful".  Overall  contribution  to  local revenue  is  "Very  Insufficient".  Effectiveness  varies  from  "Less  Effective"  to  "Very  Effective". Meanwhile,  efficiency  varies  from  "Inefficient"  to  "Very  Efficient".  Retribution  for  the  use  of environmental  laboratories,  retribution  for  special  parking  lots  and  retribution  for  port  services  are identified as having great potential to increase local revenue. In contrast, terminal retribution and water crossing retribution no longer have potential due to regulatory changes.
Moderation of profitability against determinants company value Kadang, Juliana; Nurdin, Djayani; Kasim, Yunus; Moh, Husnah
Manajemen dan Bisnis Vol 22, No 2 (2023): September 2023
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v22i2.679

Abstract

Banks in carrying out the intermediation function require additional capital. Therefore, part of the bank's ownership is sold to the public in the form of shares and debt securities. Firm value is one of the indicators for investors in assessing the performance of a company. The aims of this study are: 1) To determine the factors that influence the value of Indonesian banking companies. These factors are capital structure, efficiency and size of the bank. 2) To find out that profitability moderates the value of Indonesian banking companies. This research uses quantitative verification research. The research analysis technique with moderate variables uses the Moderated Regression Analysis (MRA) model. Using secondary data from the financial statements of each bank. The financial reports are downloaded through the Indonesia Stock Exchange (IDX) website. Processing data using the e-Views 11 application. The results of this study show that the capital structure and the size of the bank have a significant positive impact on corporate value. If a bank is inefficient, it will not have a significant impact on corporate value. Profitability as a mitigation variable cannot amplify the impact of capital structure, efficiency, or bank size on corporate value.
EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pemerintah Daerah Kabupaten Morowali) Kasim, Muhammad Yunus; Nugraha, Mohammad Ega; Marwiah, Siti; Haisi, Rosmida
Tadulako Social Science and Humaniora Journal Vol. 2 No. 1 (2021): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/sochum.v2i1.15544

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan APBD Pemda Kab. Morowali. Permasalahan yang dikemukakan dalam penelitian ini adalah bagaimana tingkat efektivitas PAD, tingkat aktivitas, dan tingkat pertumbuhan kinerja keuangan PAD, belanja rutin, dan belanja modal) Pemda Kab. Morowali. Untuk mengetahui permasalahan dalam penelitian ini digunakan alat analisis rasio kinerja keuangan yaitu; rasio efektivitas, rasio aktivitas, dan rasio pertumbuhan. Dari hasil analisis ditemukan bahwa PAD masih kurang efektif. Adapun tingkat aktifitasnya, alokasi belanja modal masih besar dibandingkan dengan belanja rutinnya. Sementara rasio tingkat pertumbuhanya, baik rasio pertumbuhan PAD, belanja rutin, dan belanja modal masih dikategorikan tidak berhasil. Kata Kunci : efektivitas, aktivitas dan pertumbuhan.
Performance of Mergers and Acquisitions in Go Public Company Kasim, Yunus; Marwah, Siti; Nugraha, Mohamad Ega
Tadulako Social Science and Humaniora Journal Vol. 3 No. 1 (2022): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/sochum.v3i1.15733

Abstract

This research aims to examine the effect of merger and acquisition firm performance at Indonesia Stock Exchange. Firm performance is measured by financial ratios: current ratio, quick ratio, return on investment, return on equity, debt to equity ratios, fixed assets turnover, operating profit margin, price book value, price earning ratio, and abnormal return around announcement date of merger and acquisition. Sample of this research is determined by purposive sampling method, consist of 27 Indonesia Stock Exchange excluded banking that did merger and acquisition from period of 2015-2020. This research analysis used Wilcoxon Signed Ranked Test for abnormal distribution data. The result of this research showed that financial ratios at 1 year before and 1 year after merger and acquisition are not all significant, except abnormal return variable, price book value and price earnings ratio indicated different significantly. This result indicated that merger and acquisition did not provide synergy for firms. Market reaction indicated that investor influenced by merger and acquisition of the firms and they believed that the announcement will give them hope about better future performance
PEMETAAN DAN PELATIHAN SISTEM INFORMASI POTENSI DESA (SID) WATUMAETA Dwiwijaya, Kadek Agus; Abdullah, Muhammad Ikbal; Muslimin, Muslimin; Kasim, Muhammad Yunus; Zahara, Zakiyah
MAJU : Indonesian Journal of Community Empowerment Vol. 1 No. 4 (2024): MAJU : Indonesian Journal of Community Empowerment, JULI 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/75mbqs72

Abstract

Desa Watumaeta yang kaya akan sumber daya alam dan budaya menghadapi tantangan dalam pengelolaannya. Untuk mengatasi ini, program pengabdian masyarakat ini bertujuan memetakan potensi desa dan melatih penggunaan Sistem Informasi Desa (SID). Program ini bertujuan memetakan sumber daya desa, mengembangkan dan menerapkan SID yang dapat diakses oleh masyarakat dan pemerintah desa, melatih warga dan aparat desa dalam menggunakan SID, serta meningkatkan partisipasi masyarakat dalam pengelolaan potensi desa. Tahapan pelaksanaan meliputi survei awal, koordinasi dengan pemerintah desa, pengumpulan data, pemetaan digital, desain dan pengembangan SID, uji coba, pelatihan teknis, workshop, serta evaluasi dan monitoring penggunaan SID. Hasil yang diharapkan adalah peta potensi desa yang komprehensif dan dapat diakses oleh masyarakat, serta peningkatan kompetensi aparat desa dan warga dalam mengelola SID, yang mendorong partisipasi masyarakat dalam pengembangan desa berbasis data.
Pelatihan Dan Penyuluhan Kewirausahaan Bagi Pelaku Usaha Dalam Meningkatkan Daya Saing Dan Inovasi Kasim, Muhammad Yunus; Nurdin, Djayani; Darman, Darman; Fattah, Vitayanti; Asriadi, Asriadi; Buntuang, Pricylia Chintya Dewi; Evrianti, Hesti; Iskandar, Rizkiani; Utami, Ayu Putri
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ghhmkk50

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia menghadapi tantangan rendahnya adopsi teknologi digital dan terbatasnya kemampuan inovasi yang menghambat daya saing. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan dan keterampilan kewirausahaan melalui pelatihan terpadu bagi 100 peserta yang terdiri dari pelaku usaha UMKM, mahasiswa, dan alumni Universitas Tadulako. Metode pelaksanaan menggabungkan ceramah, workshop interaktif, dan praktik langsung selama 2 hari (11-12 September 2025) dengan materi meliputi strategi bisnis, pemasaran digital, pengelolaan keuangan, dan pengembangan inovasi produk. Evaluasi dilakukan melalui pre-test dan post-test menggunakan kuesioner terstruktur skala Likert. Hasil menunjukkan peningkatan signifikan pada keempat aspek: pemahaman strategi bisnis meningkat 50,3% dengan 67% peserta mencapai target; penguasaan pemasaran digital mencapai 76% peserta mampu mengoperasikan minimal 2 platform; kemampuan pengelolaan keuangan dicapai 73% peserta; dan 54% peserta menghasilkan ide inovasi produk. Pendekatan pembelajaran praktis menggunakan tools gratis seperti Excel, Canva, dan platform media sosial terbukti efektif meningkatkan kapasitas peserta. Pendekatan hybrid dan partisipatif dengan integrasi tools digital berbasis kebutuhan lokal belum banyak dikaji dalam pelatihan kewirausahaan di Indonesia, sehingga model ini menjadi kontribusi baru dalam konteks pendidikan kewirausahaan berbasis komunitas kampus yang dapat direplikasi untuk akselerasi literasi digital UMKM mikro. Keberhasilan program ini berkontribusi terhadap pencapaian SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), dan SDG 9 (Industry, Innovation and Infrastructure), serta memperkuat ekosistem kewirausahaan di lingkungan kampus. Entrepreneurship Training and Outreach for Business Actors to Enhance Competitiveness and Innovation Abstract Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face significant challenges regarding low adoption of digital technology and limited innovation capabilities that hinder their competitiveness. This community service activity aimed to enhance entrepreneurial knowledge and skills through integrated training for 100 participants comprising MSME actors, students, and alumni of Tadulako University. The implementation method combined lectures, interactive workshops, and hands-on practice over 2 days (September 11-12, 2025), covering business strategy, digital marketing, financial management, and product innovation development. Evaluation was conducted through pre-test and post-test using structured Likert-scale questionnaires. Results demonstrated significant improvements across four aspects: business strategy comprehension increased by 50.3% with 67% of participants achieving the target; digital marketing proficiency reached 76% of participants capable of operating at least 2 platforms; financial management competency was attained by 73% of participants; and 54% of participants generated product innovation ideas. The practical learning approach utilizing free tools such as Excel, Canva, and social media platforms proved effective in enhancing participants' capacity. The hybrid and participatory approach with integration of digital tools based on local needs has not been widely studied in entrepreneurship training in Indonesia, making this model a novel contribution in the context of campus-based community entrepreneurship education that can be replicated for accelerating digital literacy among micro-MSMEs. The success of this programme contributes to the achievement of SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation and Infrastructure), whilst strengthening the entrepreneurial ecosystem within the campus environment.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON POTENTIAL FINANCIAL DISTRESS OF TECHNOLOGY COMPANIES ON THE INDONESIA STOCK EXCHANGE Moh. Ma’ruf MY Tunggeng; Muhammad Yunus Kasim; Vitayanti Fattah; Suryadi Samudra
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.3338

Abstract

This study aims to determine the effect of good corporate governance and financial performance on the potential for financial distress with company size as a control variable in technology companies on the Indonesian stock exchange for the 2021-2023 period. The type of data used is quantitative data sourced from secondary data. The population in this study are technology sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The technique used in this sampling is purposive sampling and 16 companies were obtained as samples in this study. The results showed that the variables of the Independent Board of Commissioners, ROE, and DER partially had no effect on the potential Financial Distress of Technology Companies on the Indonesia Stock Exchange for the period 2021-2023. Meanwhile, Company Size as a control variable partially has a significant effect on the potential Financial Distress of Technology Companies on the Indonesia Stock Exchange for the 2021-2023 period. Then, the variables of Independent Board of Commissioners, ROE, DER, and Company Size simultaneously have a significant effect on the potential Financial Distress of Technology Companies on the Indonesia Stock Exchange for the period 2021-2023.
THE EFFECT OF VILLAGE FUNDS AND VILLAGE FUND ALLOCATIONS ON POVERTY RATE IN TOJO UNA-UNA DISTRICT Harsita, Julianda Megah; Nurdin, Djayani; Kasim, Muhammad Yunus
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 7 No 3 (2025): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59769/tajam.v7i3.198

Abstract

This study primarily aims to identify the individual and combined effects of the Village Fund and its distribution on the poverty rate in Tojo Una-Una Regency. This quantitative research uses secondary data collected from various institutions: (1) the Community and Village Empowerment Office of Tojo Una-Una District, the Central Bureau of Statistics, and the Social, Women's Empowerment, and Child Protection Office. The data cover the years from 2020 to 2023. For analysis, we used multiple linear regression with variables including village budget allocation (X2), poverty (Y), and classical assumption testing (X1). (2) The F test results show that the poverty rate is significantly affected by the amount of funds allocated to the village and their distribution, with an F value of 10.362 and a significance level of 0.001 *< 0.05*. The t-test indicates that the village fund variable moderately reduces the poverty rate, with a coefficient of -0.085 and a significance level of 0.017 *< 0.05*. (3) A statistically significant adverse effect on the poverty rate is observed with a coefficient of -0.381 and a significance level of 0.001 *< 0.05*, suggesting that the village fund distribution variable is a key factor
ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE DRINKING WATER PUBLIC COMPANY (PERUMDAM) ASRINI; Kasim, Muhammad Yunus; Z, Fatlina
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 7 No 3 (2025): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59769/tajam.v7i3.203

Abstract

This study aims to assess the profitability, liquidity, solvency, and financial performance ratios of the public drinking water company (PERUMDAM) in Uwe Lino, Donggala Regency, in accordance with the Decree of the Chairman of BPP-SPAM Number 022 / KPTS / K-6 / IV / 2010. This is quantitative research with descriptive analysis. Using a modified performance appraisal analysis based on a statistical range across three assessment categories: healthy, less healthy, and sick. Overall, the development of the company's financial ratios indicates a very positive trend from 2019 to 2023. Profitability (ROE), Liquidity (Cash Ratio), and solvency show consistent improvement, indicating that the company is in an improving financial condition. The primary concern is the effectiveness of the billing-to-operating ratio. The Financial Performance of the Drinking Water Regional Public Company (PERUMDAM) in Uwe Lino, Donggala Regency, is in the less healthy category overall but shows progress from 2019 to 2023
The Effect of Credit Risk on Profitability of Indonesian State-Owned Commercial Banks: The Intervening Role of Operating Efficiency Rauly Simatupang, Chezia; Muslimin, Muslimin; Kasim, Muhammad Yunus; Fera, Fera
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52660

Abstract

This research explores the influence of credit risk, specifically non-performing loans (NPL), on the profitability of Indonesian state-owned commercial banks, using operational efficiency as an intervening variable. State-owned banks in Indonesia play a significant role in supporting the national economy through credit distribution, particularly to small and medium-sized enterprises (SMEs). However, rising NPL ratios present a critical challenge, impacting financial stability and profitability. The study investigates how NPLs, as a proxy for credit risk, affect profitability, with operational efficiency—measured by the operating expenses to operating income (OEOI) ratio—acting as a mediator. Using data from four state-owned banks over the period 2015–2024, the research applies path analysis and mediation tests to examine direct and indirect relationships. The findings reveal that NPL positively affects operating efficiency, which in turn negatively affects profitability (return on assets—ROA). Furthermore, operational efficiency significantly mediates the correlation between NPL and profitability. These outcomes suggest that improving operational efficiency can help diminish the negative influences of high credit risk. By integrating risk control mechanisms with operational efficiency, state-owned banks can ensure long-term profitability. This study provides practical insights for bank management in strengthening sustainable banking operations in an emerging economy.
Co-Authors Abdullah, Muhammad Ikbal Alfret Kristanto Dewanto Ananda, Mutiara Dea Asngadi Asngadi Asriadi Asriadi Asrini 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 Harsita, Julianda Megah 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 Moh. Ma’ruf MY Tunggeng 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 Rauly Simatupang, Chezia 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 Z, Fatlina Zainuddin, Fatilina Zainudin, Fatlina Zakiyah Zahara