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All Journal AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting
Idham Mannaga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS PENGARU KINERJA KEUANGAN TERHADAP PENINGKATAN LABA PADA PT. PEDERAL FINANCE CABANG MAKASSAR Idham Mannaga
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This research used time series data from Bank Indonesia’s year’s published financial report of Devisa Bank. After passed the purposive sample phase, the number of valid sample is 20 banks. This research used multiple regression analysis toanalyse the data. F test shows that in simultant variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operations Expenses to Operation Income( BOPO) and Loan to Deposit Ratio (LDR), influence Profit Growth. And partially with t test show that Capital Adequacy Ratio (CAR) has significant toward Profit Growth, Non Performing Loan (NPL) has significant toward Return Profit Growth, Operations Expenses to Operation Income ( BOPO) has a significant toward Profit Growth and Loan to deposit Ratio (LDR) has significant toward Profit Growth in Devisa Bank. The result of the research is expected to be a consideration to the company management to manage the company.
KINERJA KEUANGAN PADA PT. SERMANI STEEL MAKASSAR BERDASARKAN RETURN ON INVESTMENT DAN TOTAL ASSET TURNOVER Idham Mannaga
AkMen JURNAL ILMIAH Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine the company's financial performance through analysis of Return On Investment and Total Asset Turnover, to determine the level of corporate investment in fixed assets during the operation of the company running the company, to megetahui magnitude of the effect of financial performance based on Return On Investment and Total Asset Turnover to changes in asset investment remain on the company. The method of analysis used in this study is quantitative analysis: Analysis of financial ratios that are Quantitative Analysis of Return On Investment, Total Asset Turnover analysis and Analysis of Fixed Asset Investment. These results indicate that: the company's overall performance is good enough, it can be demonstrated through the company's ROI fluctuated from year to year. This happens because the company is unable to maintain and even increase its net profit, ROI, companies do not have the strong influence of the fixed asset investment decisions, and partly influenced by costs such as interest income, sales, fund operating expenses, Total Asset Turnover a company fluctuates year after a tender, where the Total Asset Turnover was highest in 2007 and terndah occurred in 2009 and 2010. Things that cause the Total Asset Turnover is low even at its lowest level in 2009, particularly due to high inventories and the sale had occurred and the company's fixed assets investment increased from year to year, this was due to the purchase of fixed assets of the company.
PENILAIAN LAPORAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) Sutiara, Silfa Sutiara; Diana, Fina; Mannaga, Idham
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.929

Abstract

This study aims to examine, identify, and evaluate the financial health of PT. PLN (Persero) by analyzing key financial ratios. The assessment focuses on four main categories: Profitability Ratios (Return on Equity/ROE and Return on Investment/ROI), Liquidity Ratios (Cash Ratio and Current Ratio), Activity Ratios (Loan Rate and Reserve Rate), and Solvency Ratios (Capital to Total Assets Ratio). The evaluation is conducted in accordance with the standards outlined in the Decree of the Minister of State-Owned Enterprises No: KEP-100/MBU/2002. A descriptive method with a quantitative approach is employed in this research. The data analyzed consists of PT. PLN (Persero)’s financial statements for the period of 2020 to 2022, using financial ratio analysis as the main analytical tool. The findings indicate that the financial performance of PT. PLN (Persero) during the 2020–2022 period was classified as less sound, receiving a BB rating. This assessment is based on the financial ratio benchmarks set by the Ministry of StateOwned Enterprises and reflects the overall financial condition of the company.
KEBIJAKAN HUTANG, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN Diana, Fina; Mannaga, Idham; Setiadi, Farhan Wahyu
Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v7i1.686

Abstract

The effect of debt policy, profitability and dividend policy to firm value of mining on the IDC in 2016-2021. The analytical method used is descriptive statistics, gives a brief description of the results of the research test, and uses the classical assumption test, hypothesis testing using multiple linear regression analysis and the coefficient of determination. The results of this study indicate that partially there is no influence and no significant debt policy on the value of mining companies on the IDX in 2016-2021. Partially there is no influence and no significant profitability on the value of mining companies on the IDX in 2016- 2021. Furthermore, there is a partial and significant effect of dividend policy on the value of mining companies on the IDX in 2016-2021. Simultaneously the independent variables of debt policy, profitability, and dividend policy have a significant and significant effect on the value of mining companies on the IDX in 2016-2021.
MANAJEMEN RISIKO KERUGIAN ANGKUTAN UMUM PENUMPANG PERUM DAMRI KABUPATEN KEPULAUAN SELAYAR Irawati, Irawati; Mannaga, Idham
Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 2 (2023): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v7i2.744

Abstract

Risk management is a process for measuring or assessing risk, and developing strategies for managing that risk. This study aims to determine how risk management is implemented by Perum DAMRI Makassar Branch. This research is a type of field research (field research). Data collection methods in this study were carried out through interviews and documentation. The analysis technique used is through the process of data collection, data reduction, data presentation, and drawing conclusions. These results indicate that risk management in the Makassar branch of Perum DAMRI, especially in the Selayar Islands Regency, is moving towards a better direction. And the method used by Perum DAMRI Makassar Branch is the same as the risk management process. And there are 3 main processes in risk management for public transport passanger losses at Perum DAMRI, Selayar Archipelago Regency, 1.) namely risk identification, namely the causes and sources of risk of loss due to the lack of publicinterest in using DAMRI services and because the tariff is low below the operational value, 2.) risk evaluation, ifthe DAMRI buses in the Selayar Archipelago Regency continue to lose money and there is no increase, the buses will be withdrawn and look for routes thathave the potential for profit, and 3.) risk management, namely the risk assumption.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN DI LAZADA Burong, Asnita Dewi Ina; Ridwan, Ridwan; Mannaga, Idham
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i1.833

Abstract

This research aims to determine the effect of price on purchasing decisions. This research was carried out with an explanatory approach (explanatory research) which seeks to explain the influence of causality (causality relationship) and explain the influence of causality between the independent variable (price)and the dependent variable (purchase decision), the Lazada application in Palilolon village and the data was analyzed using simple linear regression analysis tool, using the Static Package For Social Science (SPSS 21) program. This type of research is based on the method using associative research through a quantitative approach. The population in the research were Lazada application customers in Palilolon village, totaling 200 people and a sample of 133 people. The sampling technique in this research ispurposive sampling, where the researcher takes samples with certain considerations. The data analysis techniques used are descriptive statistical analysis and inferential statistical analysis using a simple linear analysis method. The results of research based on this path analysis show that price has a significant effect on purchasing decisions 
Co-Authors Burong, Asnita Dewi Ina Fina Diana Irawati Irawati Ridwan, Ridwan Setiadi, Farhan Wahyu Sutiara, Silfa Sutiara