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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
Abdul Karim
1Fakultas Ekonomi Dan Bisnis, Universitas Bosowa, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
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.
Co-Authors Abdul Syukur Arief Sirajuddin Asrianto Asrianto Asrianto Asrianto Chalid Imran Musa Desi, Natsar Hasniati Hasniati Indah Syamsuddin Indriasari, Dewi Pratiwi Muhammad Azis Muhammad Azis Muhtar Muhtar Nurwahyuni Romansyah Sahabuddin Rosnaini Daga Ummu Kalsum Yulan Asmara