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Dampak Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Nur Rachma; Dara Ayu Nianty; Andi Marlinah
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1447

Abstrak Penelitian ini bertujuan untuk mengetahui apakah good corporate governance berpengaruh signifikan terhadap kinerja keuangan perusahaan pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2017. Pengumpulan data dalam studi ini menggunakan teknik dokumentasi, tinjauan kepustakaan, mengakses Website dan situs-situs dengan jumlah populasi 45 perusahaan dan sampel 14 perusahaan. Data diolah dengan menggunakan aplikasi SPSS untuk mengetahui pengaruh return on equity terhadap kinerja keuangan perusaahan. Hasil penelitian menunjukkan bahwa kepemilikan institusional mempunyai pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan, kepemilikan publik mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan, Komisaris independen mempunyai pengaruh positif dan tidak signifikan terhadap kinerja keuangan dan komite audit mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode pengamatan tahun 2015 - 2017 Kata Kunci: Kepemilikan Institusional, Kepemilikan Publik, Dewan Komisaris, Komite Audit, Kinerja Keuangan Abstract This study aims to determine whether good corporate governance significantly affects the company's financial performance in LQ45 companies listed on the IDX for the 2015-2017 period. They were collecting data in this study using documentation techniques, literature review, and accessing websites with a total population of 45 companies and a sample of 14 companies. The data is processed using the SPSS application to determine the effect of return on equity on the company's financial performance. The results show that institutional ownership has a negative and insignificant effect on the company's financial performance, public ownership has a negative and significant effect on financial performance, independent commissioners have a positive and insignificant effect on financial performance, and the audit committee has a negative and significant influence on financial performance. on LQ45 companies listed on the Indonesia Stock Exchange for the 2015 - 2017 observation period Keywords: Institutional Ownership, Public Ownership, Board of Commissioners, Audit Committee, Financial Performance

PENINGKATAN POTENSI SUMBERDAYA DAERAH MELALUI INKLUSIF GENDER DI KELURAHAN BORI APPAKA KECAMATAN BUNGORO KABUPATEN PANGKEP Andi Ririn Oktaviani; Andi Widiawati; Andi Marlinah; Nurhaeda Zaeni
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 4 (2022): Jurnal Panrita Abdi - Oktober 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i4.18086

The issue of gender equality is an issue that is still often misunderstood as a term that refers only to women and is specific to a particular individual and cultural issues. Gender discrimination can create differences between men and women in accessing and obtaining development benefits. The Government of Indonesia reveals the number of genders as one of the development problems so that it explicitly includes gender as an element in poverty alleviation and ensures commitment to work towards gender by increasing gender-responsive national-level programs and regulations. Pangkep Regency is one of the regions in South Sulawesi that has realized a fairly large gender responsive budget (ARG) in several human resource capacity-building programs. This is an opportunity for the community to take advantage of the potential of the region's superior potential. One of them is through the results of ponds that can be managed into processed products that are innovative and have high selling value so that they can encourage the regional economy. The methods in this service activity are socialization, presentation, and hands-on/tutorial practice. The results of this community empowerment activity were successfully carried out until the processing of pond products became more innovative. Participants have understood the legal framework and government policies for equalizing opportunities in the gender-inclusive economic sector and can take advantage of regional potential for products worthy of sale. --- Persoalan penyetaraan gender menjadi isu yang masih sering disalahartikan sebagai istilah yang merujuk pada perempuan saja dan sifatnya spesifik terhadap persoalan individu serta budaya tertentu. Diskriminasi gender dapat menimbulkan perbedaan antara laki-laki dan perempuan dalam mengakses dan memperoleh manfaat pembangunan. Pemerintah Indonesia mengakui kesetaraan gender sebagai salah satu permasalahan pembangunan sehingga secara eksplisit memasukkan gender sebagai elemen dalam pengentasan kemiskinan dan memastikan adanya komitmen untuk mengupayakan kesetaraan gender dengan meningkatkan jumlah program, peraturan dan anggaran tingkat nasional yang responsif gender. Kabupaten Pangkep merupakan salah satu daerah di Sulawesi Selatan yang merealisasikan anggaran responsif gender (ARG) dalam jumlah yang cukup besar pada beberapa program peningkatan kapasitas sumberdaya manusia. Hal tersebut menjadi peluang bagi masyarakat untuk memanfaatkan potensi sumberdaya unggulan daerah yang potensial. Salah satunya melalui hasil tambak yang dapat dikelola menjadi produk olahan yang inovatif dan bernilai jual tinggi sehingga dapat mendorong perekonomian daerah. Metode dalam kegiatan pengabdian ini adalah sosialisasi, presentasi, dan praktek langsung/tutorial. Hasil kegiatan pemberdayaan masyarakat ini berhasil dilaksanakan sampai dengan pengolahan hasil tambak menjadi lebih inovatif. Peserta telah memahami kerangka hukum dan kebijakan pemerintah bagi penyetaraan peluang sektor ekonomi yang inklusif gender serta mampu memanfaatkan potensi daerah menjadi produk yang bernilai jual.

Financial Ratios, Economic Value Added and Market Reaction: A Quantitative Study on Indonesia Stock Exchange Indrawan Azis; Dara Ayu Nianty; Andi Marlinah
Jurnal Manajemen Bisnis Vol. 7 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Reflecting on the phenomenon of stock market movements on the Indonesia Stock Exchange, this study was appointed to examine the effect of the effect of liquidity, solvency, and Economic Value Added (EVA) on market reactions in manufacturing companies listed on the IDX. The research method uses a quantitative approach, and types are categorized in explanatory research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. Determination of the sample to be tested in this study using a purposive sampling method and obtained 36 companies. Secondary data were obtained from the Capital Market Information Center (PIPM) the Indonesia Stock Exchange (IDX). The analytical method is Partial Least Square (PLS) with the assistant of SmartPLS 3.0 software. The results of the study showed that all exogenous variables positively and significantly influenced endogenous variable (EVA and Market Reaction). Research findings enrich previous studies on understanding market reactions and their impact on the development of corporate financial strategies in Indonesia.

Pengaruh Tingkat Suku Bunga Deposito terhadap Jumlah Dana Deposito Dara Ayu Nianty; Andi Marlinah
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3389

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh tingkat suku bunga deposito terhadap jumlah dana deposito berjangka pada PT. Bank Rakyat Indonesia Cabang Makassar. Penelitian ini bertujuan untuk mencari bukti empiric, yang mendukung dugaan bahwa Tingkat suku bunga deposito berdasarkan jangka waktu berpengaruh signifikan terhadap dana deposito berjangka. Dalam penelitian ini sampel yang diambil adalah data penerimaan dana deposito pada tahun 2015-2017 PT. Bank Rakyat Indonesia Cabang Makassar. Penelitian ini menggunakan teknik pengumpulan data melalui teknik kepustakaan dan pengumpulan data melalui studi lapangan. Sumber data yang digunakan adalah data sekunder yaitu berupa laporan keuangan tahunan. Metode analisis yang di gunakan adalah regresi linear sederhana dengan menggunakan program SPSS dan pengujian seluruh hipotesis melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara tingkat suku bunga berjangka terhadap jumlah deposito pada PT. Bank Rakyat Indonesia Cabang Makassar. Kata Kunci: tingkat suku bunga berjangka; jumlah dana deposito berjangka.

ANALISIS SWOT DAN KEUANGAN UMKM DALAM RANGKA PENGEMBANGAN EKONOMI MASYARAKAT Karlina Ghazalah Rahman; Nur Rachma; Andi Marlinah
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.11991

Abstrak: Pengelolaan UMKM yang ada di Kelurahan Kassi Kabupaten Pangkep saat ini sedang mengalami pertumbuhan yang cukup signifikan.Akan tetapi, pertumbuhan tersebut tidak dibarengi dengan peningkatan pendapatan masyarakat. Tujuan dari kegiatan pengabdian ini adalah untuk mengetahui faktor faktor yang menjadi kekuatan ,kelemahan, peluang dan ancaman kerajinan tas UMKM dan workshop dalam bidang keuangan UMKM terutama untuk lebih memahami pembukuan sederhana. Mitra pengabdian ini adalah UMKM di kelurahan Kassi kabupaten Pangkep. Jumlah yang terlibat adalah 13 orang teknik pengumpulan data yang di gunakan dalam penelitian ini adalah dengan metode Sosialisasi, Workshop, wawancara, dan dokumentasi dan evaluasi dengan menggunakan kuisioner. Secara keseluruhan persentase pemahaman mitra terhadap faktor-faktor yang menjadi kekuatan, kelemahan, peluang, dan ancaman dalam pembuatan kerajinan tas rajut ini adalah sebesar 75% atau setara 13 pengrajin mitra. Hasil yang di capai adalah peningkatan penjualan khususnya dari luar kelurahan kassi dan pelaku UMKM paham menggunakan buku kas dan pembukuan sederhana .Abstract: The management of MSMEs in Kassi Village, Pangkep Regency, is currently experiencing significant growth. However, this growth is not accompanied by an increase in people's income. The purpose of this service activity is to find out the factors that become strengths, weaknesses, opportunities and threats of MSME bag crafts and workshops in the field of MSME finance, especially to better understand simple bookkeeping. This service partner is MSMEs in Kassi village, Pangkep regency. The number involved was 13 people the data collection techniques used in this study were by the method of Socialization, Workshop, interview, and documentation and evaluation using questionnaires. Overall, the percentage of partner understanding of the factors that are strengths, weaknesses, opportunities, and threats in the manufacture of this knitted bag craft is 75% or the equivalent of 13 partner craftsmen. The result achieved is an increase in sales, especially from outside the kassi village and MSME actors understand using cash books and simple bookkeeping.

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah Abdullah; Nur Rachma; Andi Marlinah
Nobel Management Review Vol 3 No 4 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i4.3486

Analisis Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Return On Equity, Working Capital Turnover dan Earning Per Share secara parsial, maupun simultan terhadap Harga Saham. Populasi dalam penelitian ini adalah Perusahaan Sektor Pertambangan yang terdaftar di bursa efek Indonesia sebanyak 34 perusahaan. Sampel penelitian ini adalah 15 (limabelas) perusahaan yang dipilih berdasarkan criteria yaitu: Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021; Menerbitkan laporan keuangan yang telah diaudit; Perusahaan sampel mempublikasikan laporan keuangan secara lengkap sesuai varibel penelitian selama periode pengamatan; Memiliki keuntungan (profit); dan pernah membagikan Cash Deviden selama periode pengamatan. Hasil penelitian ini menunjukkan bahwa Current Ratio (X1), Return On Equity (X3), Working Capital Turnover (X4) dan Earning Per Share (X5) berpengaruh positif dan signifikan terhadap harga saham, sedangkan Deb to Equity Ratio (X2) berpengaruh Negatif dan tidak signifikan terhdap Harga Saham. Secara Simultan Current Ratio (X1), Debt to Equity Ratio (X2), Return On Equity (X3), Working Capital Turnover (X4) dan Earning Per Share (X5) berpengaruh Positif dan Signifikan terhadap Harga Saham pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Variabel yang berpengaruh dominan adalah Current Ratio (X1). Analysis of the Influence of Financial Performance on Share Prices in Mining Companies Listed on the Indonesian Stock Exchange. This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Equity, Working Capital Turnover and Earning Per Share partially or simultaneously on stock prices. The population in this study are Mining Sector Companies which are listed on the Indonesian stock exchange as many as 34 companies. The sample for this research is 15 (fifteen) companies selected based on criteria, namely: Mining Companies listed on the Indonesia Stock Exchange for 2019-2021; Publish audited financial reports; Sample companies publish complete financial reports according to the research variables during the observation period; Have a profit (profit); and have distributed cash dividends during the observation period. The results of this study indicate that the Current Ratio (X1), Return On Equity (X3), Working Capital Turnover (X4) and Earning Per Share (X5) have a positive and significant effect on stock prices, while the Deb to Equity Ratio (X2) has a negative and not significant to the stock price. Simultaneously Current Ratio (X1), Debt to Equity Ratio (X2), Return On Equity (X3), Working Capital Turnover (X4) and Earning Per Share (X5) have a Positive and Significant Effect on Stock Prices in Mining Companies Listed on the Stock Exchange Indonesian Securities. The variable that has the dominant influence is the Current Ratio (X1).

Efektifitas dan Kontribusi Penagihan Pajak dengan Surat Paksa dan Surat Teguran dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Barat. Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.584

The Focus of this research examines how the effectiveness and contribution of tax collection with forced letters and warning letters in increasing tax revenue at the north makasar KPP Pratama Office. Purpose study see effectiveness of tax revenue based on billing with forced letters and warning letters. Study also uses secondary data, namely tax revenue redporting from 2016 until 2018, with a descriptive analysis method using an effectiveness ratio. Result study from West makassar. Minimizes the issuance of forced letters sending SKP (tax assessment letters) and STP (tax Collection letters) to taxpayers (WP) who have tax arrears over 100 million. And then two leterrs will later sent to collection of west makassar paratama tax office, via posr delivery to the taxpayer’s address.

PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM MENGENAI PENGGELAPAN PAJAK. Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.675

The aim is to determine the perception between accounting and law study program students regarding tax evasion. Quantitative study with the population being active students majoring in accounting and law class of 2016 who have taken taxation or tax law courses. Determining the number of samples used the Slovin formula, with a total of 96 students and using purposive sampling techniques. Hypothesis testing uses nonparametric statistical tests, namely the Mann-Whitney test. The research results show that there is no difference in ethical perceptions between accounting and law students regarding tax evasion.

PENGARUH MOTIVASI DAN SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.925

Study aims to examine the influence of motivation and self-efficacy on the interest of accounting students with a concentration in taxation to pursue a career in the field of taxation. population in this study is 445 students from 2020 to 2022 of the Faculty of Economics and Business, Muslim University of Indonesia, Makassar. In the selection of samples, the researcher used the slovin formula so that the number of samples in this study was 51 students. results of this study show that all independent variables, namely motivation and self-efficacy, have a significant positive effect on the dependent variable, namely the interest of accounting students in a career in taxation.

Pengaruh Kesadaran Masyarakat dan Pengetahuan Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi dan Bangunan di Desa Manjalling Kabupaten Bulukumba Irfansyah, Muh. Nur; Marlinah, Andi; Nianty, Dara Ayu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4115

This study aims to analyze the influence of public awareness and tax knowledge on compliance in paying land and building taxes in Manjalling Village, Bulukumba Regency. Using a quantitative approach, primary data were collected from a sample of 100 residents through purposive sampling. The study reveals that both public awareness and tax knowledge partially have a positive and significant effect on tax compliance. Simultaneously, these variables also demonstrate a positive and significant influence on compliance behavior. The findings suggest that improving both awareness and understanding of tax obligations can enhance community compliance in land and building tax payments. This study contributes to better policy design and education strategies for improving local tax compliance.

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