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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management Hasanuddin Journal of Applied Business and Entrepreneurship SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen Accounting Profession Journal (APAJI) HASANUDDIN JOURNAL OF BUSINESS STRATEGY Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review Scientium Management Review Journal of Career Development Journal of Entrepreneur, Business and Management International Journal of Multidisciplinary Approach Research and Science Economy and Finance Enthusiastic JER International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference International Conference On Association Of Indonesian Entrepreneurship Study Programs
Sari Dewi, Andi Ratna
Faculty Of Economics And Business, Hasanuddin University
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of CSR, Intellectual Capital and GCG on Company Value with Financial Performance as a Moderating Variable in Food & Beverage Industry Companies Listed on the Indonesia Stock Exchange (IDX) Andi Tenri Harahap; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.506

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), Intellectual Capital and Good Corporate Governance (GCG) on company value with financial performance as a moderating variable in food and beverage industry companies listed on the IDX. This research is quantitative research, using secondary data obtained from the Indonesia Stock Exchange (IDX). The total population in this study is 54 companies listed on the Indonesia Stock Exchange in 2017 -2019. There are 11 companies that meet the criteria to be sampled in this company. The analysis technique used in this research is Descriptive Statistics test, Classical Assumption test, Multiple Linear Regression analysis, Hypothesis testing and MRA. The results of this study indicate that the CSR and Intellectual Capital variables have no significant effect on firm value, Good Corporate Governance and Financial Performance have a positive and significant effect on firm value. Indirectly, financial performance has succeeded in strengthening the relationship between CSR and Intellectual Capital on company value, while financial performance has not been able to moderate the relationship between Good Corporate Governance and company value.
The Impact of Human Resources on the Rectorate of Universitas Hasanuddin Financial Performance Khaeril Anwar Junaedi; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.537

Abstract

The purpose of this study was to analyze and determine the influence and role of human resources on the quality of financial performance at the Rectorate of Accounting and Finance at Universitas Hasanuddin, Makassar. Quantitative research method with analysis using SPSS 25 and purposive sampling of 62 respondents. The results showed that the nature of responsibility and the provision of training to improve the quality of human resources had a positive and significant effect on the quality of financial performance, that roles and functions were varied, and that training materials tailored to the needs of financial staff played a key role in improving the quality of financial performance in the Rectorate of Accounting and Finance at Universitas Hasanuddin Makassar.
Knowledge Management: Adoptions And Influence On The Implementation Of Competency Apprenticeship Smes “Style” In Makassar Ria Mardiana Yusuf; Nurdjanah Hamid; Andi Ratna Sari Dewi
International Journal of Economics, Business and Innovation Research Vol. 2 No. 01 (2023): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

Economic development of a nation is strongly influenced by the development of creative enterprises, namely Small and Medium Enterprises (SMEs). SMEs are considerably concerned to be the foundation of a country against the poverty issues. Some studies reveal the contribution of SMEs contribute up to 60.34 percent to a country's GDP. However, SMEs experience a variety of basic problems, among others, on knowledge adoption applied in SME-organizations as well as apprenticeship for the competency improvements of SMEs. Adaptability and adoption ability of knowledge in SMEs is one of the emerging issues (Kusumawijaya and Astuti, 2012; Ley T. et al., 2005). The study aims to analyse the knowledge management adoption; consist of leadership, mutual understanding, system adoption, and learning culture; and its influence on apprenticeship competency of culinary SMEs in Makassar, both as a whole and partially. Employing a descriptive quantitative research design to 124 employees of culinary SMEs in Makassar, the results indicate the whole determinants can show a positive effect interactively to the competency apprenticeship of SMEs in Makassar. Contrary, only learning culture demonstrates a positive partial effect on the competency apprenticeship of employee
Toward Sustainable Healthcare by Management Commitment, Education, and Training: Application of Proposed Guidelines in Dinas Kesehatan at the South Sulawesi Provinces in Indonesia Julius Jillbert; Andi Ratna Sari Dewi; Najmi Kamariah; Ade Ikhlas Amal Alam
International Journal of Economics, Business and Innovation Research Vol. 2 No. 02 (2023): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

The need and demand for sustainable healthcare are rapidly increasing in almost every nation. In today’s world of information technology, one can no longer rely on paper or file-based manual systems. This is because all processes associated with areas like healthcare must be performed with a considerable amount of effort to keep up with the growing demands of society and the rapid increase in technology. It has become more and more necessary for every healthcare staff in a hospital to use computerized information systems for most of their daily work. Employing Nolan’s Stage Model, the present review paper tries to give suggestions to the healthcare facility at the provincial level on how to apply management commitment, education, and training.
Identification Of Local Origin Income Factors In The Tourism Sector In Buton Selatan District Almadani, La Ode Aslam; Hamrullah, Hamrullah; Dewi, Andi Ratna Sari
Economy and Finance Enthusiastic Vol. 1 No. 2 (2023): July-December
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v1i2.92

Abstract

Tourism has been transformed into one of the economic sectors with extraordinary potential to support the economic growth of a region. The tourism industry has a significant role in the context of a country. South Buton Regency has great potential to increase local revenue (PAD) through tourism. This potential is based on various factors that make South Buton Regency an attractive tourist destination. This study aims to identify the factors of local revenue in the tourism sector in the South Buton Regency. The research method is in the form of observation, and direct interviews with the parties involved, and then the data is analyzed using descriptive analysis of the level of conformity through the level of interest and level of satisfaction. The study results show that the village's original income factors in the tourism sector are adequate infrastructure, effective promotion and marketing, and diversification of tourism products. The level of conformity obtained from the questionnaire results on the level of importance and level of satisfaction of local revenue factors in the tourism sector in South Buton Regency shows an average value of> 100%, namely 107.95% in the very satisfied category.
Factors Influencing the Strategy for Increasing Regional Original Income in Buton Regency Aci, Aci; Fatmawati, Fatmawati; Dewi, Andi Ratna Sari
International Journal of Multidisciplinary Approach Research and Science Том 1 № 03 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i03.222

Abstract

This research aims to analyze the factors that influence the strategy to increase Buton Regency's Original Regional Income (PAD). Regional income is an important source for district governments to finance development programs and public services. This research combines secondary data analysis with interviews with government officials, local economic experts, and other stakeholders to gain a deeper understanding of the external and internal factors that influence PAD. The findings show that national economic fluctuations, national tax policies, and local tax policies have a significant impact on Buton Regency's PAD. Apart from that, the potential of local natural resources and the active participation of local stakeholders are also key factors in the strategy to increase PAD. This research also highlights the importance of increasing internal capacity in regional financial management. In conclusion, this research provides a deeper understanding of the factors that influence PAD in Buton Regency and formulates recommendations for sustainable and adaptive PAD increase strategies.
PENGELOLAAN EKOWISATA DESA KAPAS BERBASIS SISTEM INFORMASI MANAJEMEN (SIM) MELALUI KEMITRAAN BUMDES Yanto, Edi; Dewi, Andi Ratna Sari; Fakhriyah, Sitti Fakhriyah; Indrabayu, Indrabayu; Aqfir, Aqfir; Syahputra, Rendy Aziz
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22890

Abstract

Pengabdian masyarakat yang dilakukan merupakan Program Kolaborasi Sosial Membangun Masyarakat (Kosabangsa) di Desa Kapas Kecamatan Dakopamean Kabupaten Tolitoli. Kegiatan ini bekerja sama dengan mitra sasaran BUMDes Usaha Bersama dan Kelompok Sadar Wisata (POKDARWIS) yang bertujuan untuk pengetahuan dan pemberdayaan mitra terkait pengelolaan ekowisata berbasis Sistem Infomasi Manajemen (SIM). Kegiatan ini diikuti oleh 35 peserta dari kedua mitra sasaran. Hasilnya adalah peningkatan level pemberdayaan mitra terkait penerapan dan pengaplikasian digitalisasi system informasi manajemen pada setiap pencatatan dan transaksi keuangan BUMDes. Dari aspek manajemen kegiatan ini didukung dengaan adanya MOU Bersama Pemerintah Daerah melalui Dinas Pariwisata Kabupaten Tolitoli. Sementara dari aspek pemasaran, terbentuknya pemandu wisata yang berkompeten sehingga dapat meningkatkan pelayanan. Selanjutnya dari sisi investasi mitra bisa membuat produk unggulan berupa bakso dan abon ikan khas hasil kekayaan laut Desa Kapas.
Pemberdayaan UMKM Samadar melalui Pelatihan Pembuatan Keripik dan Bakso dari Rumput Laut Ulva sebagai Sumber Gizi dan Pendongkrak Ekonomi Irwan; Malina, Asmi Citra; Rusli, Arham; Putri, Ariella Ramadhani; Rahman, Rahmaniar; Dewi, Andi Ratna Sari; Liedeman; Surahman, Suryansyah
Jurnal Aplikasi dan Inovasi Iptek Vol 6 No Risdamas (2024): Jurnal Aplikasi dan Inovasi Iptek No. 6 Vol. Risdamas Desember, 2024
Publisher : Denpasar Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52232/jasintek.v6iRisdamas.189

Abstract

UMKM Samadar merupakan salah satu industri rumah tangga yang ada di Kabupaten Bone bergerak di bidang industri makanan pengolahan rumput laut. Saat ini UMKM Samadar ingin mengembangkan produk dari rumput laut yang memiliki gizi tinggi, namun dengan keterbatasan pengetahuan, dikhawatirkan pengembangan produk baru tersebut dihasilkan produk yang tidak konsisten baik dari segi rasa, kenampakan maupun formulasi terkait kandungan gizinya. Oleh karenanya, pada kegiatan ini dilakukan pelatihan pembuatan produk keripik dan bakso berbahan baku rumput laut. Pengembangan produk makanan turunan dari rumput laut Ulva bertujuan untuk memanfaatkan kekayaan gizi yang terkandung dalam bahan baku tersebut dalam makanan sehari-hari dengan cara yang inovatif dan menarik. Kegiatan ini diikuti oleh karyawan UMKM Samadar dan Penyuluh dari Dinas Perikanan Kabupaten Bone, dengan jumlah 15 orang peserta. Pada pelaksanaannya peserta sangat antusias dalam mengikuti kegiatan, mempelajari setiap tahapan proses pembuatan produk baik pada saat praktik maupun mempelajarinya dari flyer yang telah dibagikan. Jumlah produk yang dihasilkan sebanyak 20 bungkus untuk keripik rumput laut kemasan 250 gram dan 5 bungkus untuk bakso kemasan 250 gram. Kesimpulan dari kegiatan ini adalah produk inovasi saat ini sangat dibutuhkan, utamanya produk-produk inovasi yang menawarkan nilai gizi yang cukup. Selain itu, produk ini menjadi terobosan bagi UMKM Samadar dalam memasarkan produk baru berbahan dasar rumput laut untuk peningkatan profitnya
Financial Performance Analysis of PT. Pertamina Patra Niaga Regional Sulawesi 2013-2023 Adilah, A. Ghina Farah; Laba, Abd. Rakhman; Dewi, Andi Ratna Sari
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1815

Abstract

Financial Performance Analysis of PT. Pertamina Patra Niaga Regional Sulawesi 2013-2023 (Guided by Mr. Abd. Rakhman Laba and Mrs. Andi Ratna Sari Dewi). This research aims to analyzes the financial performance of PT. Pertamina Patra Niaga Regional Sulawesi 2013-2023. The analysis was carried out using financial ratio analysis methods. The ratios used include profitability, liquidity, solvency and activity ratios. Apart from that, this research also analyzes the development of financial performance using vertical and horizontal comparison methods of company financial reports during that period. The results of the analysis show that there are significant fluctuations in the financial performance of PT. Pertamina Patra Niaga, which is influenced by internal and external factors, such as changes in global oil prices and government policies regarding fuel subsidies. It is hoped that this research will provide insight for stakeholders regarding the company's financial health and provide recommendations for increasing efficiency and profitability in the future.
Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi Faqih, Adnan; Laba, ABD. Rakhman; Dewi, Andi Ratna Sari
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7371

Abstract

Nilai perusahaan adalah ukuran penting yang digunakan untuk mengevaluasi keuangan perusahaan secara keseluruhan. Penelitian ini dilakukan untuk menganalisis pengaruh Good Corporate Governance (Komite Audit, Dewan Komisaris Independen, kepemilikan institusional) sebagai faktor yang mempengaruhi nilai perusahaan kemudian melihat peran Kinerja Keuangan dalam memoderasi. Data dikumpulkan dari laporan keuangan tahunan perusahaan sektor industri dasar dan kimia tahun 2023 yang berjumlah 73 perusahaan, dengan menggunakan data pada situs resmi BEI (www.idx.co.id), (www.finance.yahoo.com), dan situs resmi masing-masing perusahaan. Data dianalisis dengan menggunakan aplikasi Statistical Package for the Social Sciences (27) dalam bentuk regresi linear berganda dan regresi moderasi dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa komite audit tidak berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris independen, kepemilikan institusional, dan corporate social responsibility berpengaruh positif terhadap nilai perusahaan, dan kinerja keuangan mampu memoderasi pengaruh dewan komisaris independen dan corporate social responsibility terhadap nilai perusahaan. Namun, kinerja keuangan tidak memoderasi pengaruh komite audit dan kepemilikan institusional terhadap nilai perusahaan. Kata kunci : nilai perusahaan, good corporate governance, corporate social responsibility, kinerja keuangan
Co-Authors Abbas Abbas, Abbas Abd. Rakhman Laba Abdul Nasir Rachman Abdul Rahman Kadir Abdul Rahman Laba Aci, Aci Ade Ikhlas Amal Alam Adilah, A. Ghina Farah Almadani, La Ode Aslam and Muhammad Rifai Andi Tenri Harahap Anthonia Lobwaer Aqfir Arham Rusli, Arham Aris Setia Noor Armilsar, Tri Ayu Lestari Putri Asmi Citra Malina, Asmi Citra Cepi Pahlevi Edi Yanto Erlina Pakki Fachry Abda El Rahman Fakhriyah, Sitti Fakhriyah Faqih, Adnan Faqiha, A. Nadya Nurul Fatiha, A. Nanda Jeihan Fatmawati Fatmawati Grace Natalia Hamrullah, Hamrullah Hardiyono Hasniaty Hasnidar Ifah Finatry Latiep Indrabayu Indrabayu Indriyanti Sudirman Irwan Julius Jilbert Julius Jillbert Jusuf, Ardi M. Khaeril Anwar Junaedi Laba, Abd. Rakhman Laba, Abdul Rakhman Liedeman Lisda Yanti Lotisna, Devi Nadia M. Sobarsyah Mahlia Muis Mahlia Muis Mallombasang, Andi Dewi Aulia Manjappai Daeng Bella Maria Kaok Marshella Marshella MEDIATY Muhamad Ismail, Muhamad Muhammad Ali Muhammad Asdar Muhammad Erfan Mulyana Mulyana Najmi Kamariah Nuratmi Eka Septiyanti Nurdjanah Hamid Nurdjanah Hamid Nurdjannah, Nurdjannah Parlindungan Pardosi Patintingan, Porferius Wandi Pratiwi Febrianti Putri, Ariella Ramadhani Rahman, Rahmaniar Rahmat Rasyid Ramadhani Annisa Zein RIA MARDIANA Ria Mardiana Yusuf Ria Mardiana Yusuf Ria Mardiana Yusuf Ria Mardiana Yusuf Risma Rahmadani Rismala Dwiyanti Rochmad Munandar Selfy Maulidya Siagian, Ardiles Ferry Sobarsyah, Muhammad Sobarsyah, Sobarsyah Sumardi Sumardi Surahman, Suryansyah Syahputra, Rendy Aziz Syamsu Alam Tawakkal Tawakkal Tikson, Shinta Dewi Sugiharti Yuni Praticia Simarmata Zaenab Musa, Andi Ernie Zulfadli Zulfadli