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All Journal Journal The Winners Binus Business Review Jurnal Mirai Management Jurnal ASET (Akuntansi Riset) International Journal of Economics, Business and Accounting Research (IJEBAR) Movere Journal Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development
Abdul Karim
1Fakultas Ekonomi Dan Bisnis, Universitas Bosowa, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Increase of Rural Economy at Baraka Sub-District through Village Funds Abdul Karim; Chalid Imran Musa; Romansyah Sahabuddin; Muhammad Azis
The Winners Vol. 22 No. 1 (2021): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v22i1.7013

Abstract

The research aimed to examine the allocation of Village funds during the COVID-19 global crisis pandemic as well as its benefits to Baraka Sub-district in Enrekang Regency, South Sulawesi Province. It has an area of 159,15 km2 or 8,91% of the accumulated total area of Enrekang Regency. The research applied was qualitative method with a descriptive analysis approach. It is carried out by collecting data and information from the population taken from 12 villages in the Baraka Sub-district. The results show that BUMDes (Village-owned Enterprises) fosters rural economic development for all village communities in Baraka Sub-district and supports national economic growth. In addition, Village funds is considered to become a support for meeting the economic needs of the community during the COVID-19 pandemic. It is expected that various economic recovery programs will continue, whether they become central, regional, or local village-scale programs, especially in 12 villages in Baraka Sub-district.
Pengaruh Tagline Iklan Versi “Axis Hits Bonus” Dan Brand Ambassador Terhadap Brand Awareness Kartu Axis (Studi Pada Mahasiswa STIE Amkop Makassar) Abdul Karim
Movere Journal Vol 1 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v1i1.28

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tagline iklan versi “Axis Hits Bonus” dan brand ambassador secara parsial maupun secara simultan terhadap brand awareness kartu Axis pada mahasiswa STIE AMKOP Makassar. Penelitian ini menggunakan penelitian explanatory research. Sampel dalam penelitian ini sebanyak 96 orang mahasiswa STIE AMKOP Makassar yang ditentukan dengan menggunaka rumus Paul Leedy. Teknik pengumpulan data yang digunakan adalah melalui penyebaran kuesioner dan dokumentasi dari data primer dan data sekunder.
Activity-Based Costing Method as an Effort to Increase Profitability Nur Wahyuni; Ummu Kalsum; Yulan Asmara; Abdul Karim
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.45642

Abstract

This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.
The Decision of Women in Makassar City to Be Entrepreneurs Hasniati Hasniati; Dewi Pratiwi Indriasari; Arief Sirajuddin; Abdul Karim
Binus Business Review Vol. 14 No. 1 (2023): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v14i1.8936

Abstract

The participation rate of Indonesian women as entrepreneurs is the highest in Southeast Asia. The research aimed to determine the effect of personality factors, socio-cultural factors, and contextual element on the decision-making of female entrepreneurs in Makassar City. The research applied a quantitative-qualitative approach (mixed methods). The total population was 8.756 people. However, after the probability sampling was carried out, the sample of respondents was 382 people. Then, the three informants were determined by purposive sampling to become key informants based on the criteria. The analysis tool used in the test was structural equation model analysis with the help of the AMOS program. The results of the quantitative research and transcripts of the interview process are carried out at the qualitative stage which is analyzed descriptively. The results show that personality factors has a significant effect on the characteristics of female entrepreneurs in Makassar City. Through moderating variables, the results show that contextual elements have significant effect on entrepreneurial decisions. The characteristics of female entrepreneurs are to describe achievement motivation, future orientation, leadership, responsiveness, and creativity for all women in Indonesia to support economic transformation. The decision of women to become entrepreneurs also contributes to the sustainability of the household economy.
The Effect Of Good Corporate Governance On Profit Management In Manufacturing Companies Listed On The Idx Period 2020–2022 Abdul Syukur; Abdul Karim; Asrianto Asrianto
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6295

Abstract

The purpose of this study is to examine the impact of business governance on the wage system. The independent changes used in this study are the board of commissioners, audit committee, and institutional authorities. In this study, the size of the commission board is measured by including all members of the commission board in the company. The research committee in this study was evaluated based on the number of corporate book committee members. In addition, the ownership structure of a company is estimated by the percentage of the number of shares owned by the entity from the total residual component. Revenue management is presented as a type of cash-based option for Jones. This research was written using data from www.idx.co.id. This research uses examples of the manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The results of this study also show that the membership of the board of commissioners, audit committees, and institutions has a significant influence on revenue management. However, only the Audit committee influences revenue management. Keywords: GCG; Profit management; Manufacturing company; IDX.
PROFITABILITY RATIO ANALYSIS PROFIT GROWTH PT. GUDANG GARAM TBK ON THE IDX FOR THE 2014-2021 PERIOD Abdul Karim; Indah Syamsuddin; Asrianto Asrianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9133

Abstract

This study aims to analyze the effect of ROA, ROE, and NPM on the profit growth of cigarette manufacturing companies on the IDX for the period 2014-2021. This study uses the method of analyzing the relationship between the independent variables and the dependent variable with descriptive statistical analysis, multiple linear regression, assumption test, and hypothesis testing. The results of the study partially identified that ROE on profit growth had a significant effect at 2.221 and a p-value of 0.035. ROE on profit growth is not significant and negative at -1.593 and p-value 0.122. While NPM has a significant and positive effect on profit growth at 4.740 and a p-value of 0.000. Net Profit Margin, Return On Assets, and Return On Equity affect profit growth using secondary data from the IDX. PT. Gudang Garam must evaluate the aspects of the profitability ratio, this is proven by ROE which hurts profit growth so that equity is correct so that all assets can be used efficiently so that profits are maximized.
Analisis Sistem Informasi Akuntansi Dalam Rekonsiliasi Transaksi Tarik Tunai H+1 Pada Kantor Pusat PT. Bank Rakyat Indonesia (Persero) Tbk Geby Geby; Firman Menne; Abdul Karim
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.2772

Abstract

Penelitian ini bertujuan untuk mengetahui peranan sistem informasi akuntansi dalam rekonsiliasi transaksi tarik tunai H+1 pada Kantor Pusat PT. Bank Rakyat Indonesia (Persero) Tbk Jakarta. Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif yaitu dengan mengumpulkan, mengolah, dan menginterpretasikan data yang diperoleh sehingga memberi keterangan yang benar dan lengkap untuk pemecahan masalah. Metode pengumpulan data yang digunakan adalah melalui wawancara dan dokumentasi melalui informan-informan. Hasil penelitian ini menjelaskan bahwa peranan Sistem Informasi Akuntansi sangat penting dalam proses penyelesaian rekonsiliasi, dengan melihat proses penyelesaian masalah transaksi tarik tunai dapat diselesaikan semakin cepat dan akurat tanpa menunggu SLA yang ditentukan. Dengan diselesaikannya H+1 setelah hari kejadian masalah transaksi tarik tunai, maka akan mengurangi komplain nasabah. Semakin cepat penyelesaiannya maka nasabah akan semakin senang, karena itulah diadakannya rekonsiliasi H+1. This study aims to determine the role of accounting information systems in reconciling H+1 cash withdrawal transactions at the head office of PT. Bank Rakyat Indonesia (Persero) Tbk Jakarta. This research was conducted using a qaulitative descriptive method, namely by collecting, processing and interpreting the data obtained so as to provide correct and complete information for problem solving. The data collection method used is through interviews and documentation through informants. The results of this study explain that the role of the Accounting Information System is very important in the process of completing reconciliation, by looking at the process of solving cash withdrawal transaction problems can be resolved more quickly and accurately without waiting for the specifed SLA. By completing H+1 after the day the cash withdrawal transaction problems occurred, it will reduce costumer complaints. The faster the settlement, the happier the costumer will be that’s why the H+1 reconciliation is held.
Analisis Tingkat Literasi Keuangan Terhadap Keberlanjutan UMKM Kecamatan Balusu Anggita Sri Rahayu; Arifuddin Mane; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 3 (2024): Journal of Economy Business  Development, Desember 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i3.2767

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat literasi keuangan dan pengaruhnya terhadap keberlanjutan usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Balusu, Kabupaten Barru, Sulawesi Selatan. Objek penelitian mencakup pelaku UMKM di wilayah tersebut. Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki peran signifikan dalam keberlanjutan UMKM di Kecamatan Balusu. Pemahaman yang baik mengenai pengelolaan keuangan memungkinkan pelaku usaha untuk mengatur modal, merencanakan anggaran, dan mengambil keputusan yang tepat dalam menghadapi tantangan bisnis. Namun, literasi keuangan bukanlah satu-satunya faktor yang memengaruhi keberlanjutan usaha. Faktor lain, seperti akses terhadap modal, inovasi produk, dan kondisi pasar, juga berkontribusi terhadap keberlanjutan usaha. Temuan ini memberikan wawasan bagi pelaku UMKM dan pembuat kebijakan untuk meningkatkan literasi keuangan sebagai salah satu strategi mendukung keberlanjutan usaha. This study aims to analyze the level of financial literacy and its influence on the sustainability of micro, small, and medium enterprises (MSMEs) in Balusu District, Barru Regency, South Sulawesi. The object of the study includes MSME actors in the area. This study uses a qualitative descriptive analysis method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that financial literacy has a significant role in the sustainability of MSMEs in the Balusu District. A good understanding of financial management allows business actors to manage capital, plan budgets, and make the right decisions in facing business challenges. However, financial literacy is not the only factor that influences business sustainability. Other factors, such as access to capital, product innovation, and market conditions, also contribute to business sustainability. These findings provide insight for MSME actors and policymakers to improve financial literacy as a strategy to support business sustainability.
Analisis Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Evektifitas Dan Rasio Efisiensi Pada Kantor Desa Sipai Kabupaten Mamasa Kesia Karmita K; Miah Said; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 1 (2024): Journal of Economy Business  Development, April 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i1.2791

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi kinerja keuangan pengelolaan Alokasi Dana Desa (ADD) pada Kantor Desa Sipai, Kabupaten Mamasa, menggunakan rasio efektivitas dan rasio efisiensi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menganalisis Laporan Keuangan Alokasi Dana Desa yang terdapat pada Anggaran Pendapatan dan Belanja Desa (APBDes) Tahun 2020 hingga Tahun 2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari dokumen keuangan desa yang relevan. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Desa Sipai Kabupaten Mamasa pada tahun 2020 hingga 2022 belum mencapai hasil yang optimal. Berdasarkan rasio efektivitas, Desa Sipai memperoleh nilai 79,88%, yang menandakan bahwa kinerja pengelolaan keuangan desa masih kurang efektif, karena belum mencapai target yang diharapkan. Sementara itu, berdasarkan rasio efisiensi, Desa Sipai memperoleh nilai sebesar 69,35%, yang menunjukkan bahwa pengelolaan keuangan desa tergolong cukup efisien meskipun belum sepenuhnya optimal. Penelitian ini diharapkan dapat memberikan masukan bagi pihak berwenang untuk meningkatkan pengelolaan keuangan desa di masa depan, khususnya dalam hal efektivitas dan efisiensi penggunaan Alokasi Dana Desa. This study aims to analyze the effectiveness and efficiency of financial performance in the management of Village Fund Allocation (ADD) at the Sipai Village Office, Mamasa Regency, using effectiveness and efficiency ratios. The research employs a quantitative approach by analyzing the financial reports of the Village Fund Allocation contained in the Village Revenue and Expenditure Budget (APBDes) from 2020 to 2022. The data used in this study is secondary data obtained from relevant village financial documents. The results of this study show that the financial performance of the Sipai Village Government in Mamasa Regency from 2020 to 2022 has not achieved optimal results. Based on the effectiveness ratio, Sipai Village achieved a value of 79.88%, indicating that the financial management performance is still less effective, as it has not met the expected targets. Meanwhile, based on the efficiency ratio, Sipai Village achieved a value of 69.35%, showing that the financial management of the village is considered quite efficient, although not fully optimal. This study is expected to provide input for authorities to improve village financial management in the future, particularly in terms of the effectiveness and efficiency of Village Fund Allocation utilization.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Kejaksaan Negeri Tana Toraja Melsi Pamilangan; Sukmawati Marjuni; Abdul Karim
Journal of Economy Business Development Vol. 2 No. 1 (2024): Journal of Economy Business  Development, April 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i1.2803

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengawasan dan disiplin kerja terhadap kinerja pegawai di Kantor Kejaksaan Negeri Tana Toraja. Penelitian kuantitatif ini melibatkan 43 responden sebagai sampel, dengan pengumpulan data melalui dokumentasi, wawancara, dan kuesioner. Data dianalisis menggunakan metode regresi linier berganda, koefisien determinasi, uji-t, dan uji-f dengan bantuan program SPSS (Statistic Package for Social Science). Hasil penelitian menunjukkan bahwa pengawasan dan disiplin kerja memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Koefisien determinasi mengindikasikan bahwa pengawasan dan disiplin kerja secara bersama-sama menjelaskan variasi kinerja pegawai secara substansial. Dengan demikian, penelitian ini menegaskan pentingnya pengawasan yang efektif dan tingkat disiplin kerja yang tinggi dalam meningkatkan kinerja pegawai di lingkungan Kejaksaan Negeri Tana Toraja. Temuan ini diharapkan dapat memberikan kontribusi praktis bagi manajemen organisasi dalam merancang kebijakan dan strategi untuk meningkatkan kinerja sumber daya manusia. This study aims to analyze the influence of supervision and work discipline on employee performance at the Tana Toraja District Attorney's Office. This quantitative research involved 43 respondents as samples, with data collected through documentation, interviews, and questionnaires. The data were analyzed using multiple linear regression, coefficient of determination, t-test, and F-test with the assistance of the SPSS (Statistic Package for Social Science) program. The results indicate that supervision and work discipline have a positive and significant effect on employee performance. The coefficient of determination shows that supervision and work discipline collectively explain a substantial variation in employee performance. Thus, this study highlights the importance of effective supervision and a high level of work discipline in enhancing employee performance in the Tana Toraja District Attorney's Office. These findings are expected to provide practical contributions to organizational management in designing policies and strategies to improve human resource performance.
Co-Authors Abdul Syukur Anggita Sri Rahayu Arief Sirajuddin Arifuddin Mane Asrianto Asrianto Asrianto Asrianto Chalid Imran Musa Firman Menne Geby Geby Hasanuddin Remmang Hasniati Hasniati Indah Syamsuddin Indriasari, Dewi Pratiwi Kesia Karmita K Melsi Pamilangan Miah Said Miftha Asruddin Muhammad Azis Muhammad Azis Muhlis Ruslan Muhtar Muhtar Natsar Desi Nurwahyuni Putri Pakabu Romansyah Sahabuddin Rosnaini Daga Serliana Pitti Sukmawati Mardjuni Ummu Kalsum Yulan Asmara