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PENGARUH FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP PROFITABILLITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPNEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Indarwani, Indarwani; Fadlina, Fadlina; Lisra, Lisra
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

Leverage is the use of loan funds to improve business results and almost all companies use debt, one of which is automotive and component sub-sector, so the purpose of this research is to find out the effect of financial leverage and operating leverage on profitability. The research method used in research is quantitative with quantitative descriptive research types. The population in the study was 16 automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of selecting samples is using purposive sampling or based on criteria so that the number of samples used is 12 companies. Data analysis techniques use normality tests, multicollinierity tests, autocorrelation tests, heteroskedasticity tests, multiple regression analyses, correlation coefficients, coefficient of determination, signification tests (test-statistics) and simultaneous tests (F-test). Partially, research results show that financial leverage does not have a significant effect on profitability while operating leverage has a significant effect on profitability. Simultaneously, silent researchers showed that financial leverage and operating leverage had a significant effect on profitability.
Pengawalan dan Pendampingan Usaha Mikro dalam Penyusunan Laporan Keuangan Sederhana sebagai Dasar Pengambilan Keputusan Bisnis Kurniawan, Kurniawan; Salida, Amrizal; Asrini, Asrini; Haeril, Haeril; Fadlina, Fadlina
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Micro-enterprises play a strategic role in regional economic growth and community empowerment. However, many micro-entrepreneurs still lack the knowledge and skills to prepare simple and structured financial reports. This shortcoming results in poor business management, inaccurate business decision-making, and difficulties in accessing financing from formal financial institutions. This community service activity aims to provide assistance and mentoring to five selected micro-enterprises in Pangkajenne City, Sidenreng Rappang Regency, in preparing simple financial statements as a foundation for making business decisions. The methods used include partner identification, needs assessment, basic financial report training, and individual mentoring through an on-site coaching approach. The results show a significant improvement in the financial literacy of the partners, the development of better financial recording habits, and the initial ability to independently prepare simple financial statements. Moreover, this activity supports the partners' readiness to access financing and plan business development strategies. This program demonstrates that structured academic intervention can have a real impact in strengthening the capacity of micro-enterprises in a sustainable way.
The Role of Financial Literacy and Internalization of Siri' Cultural Values in Improving Family Financial Management of Housewives in Sidenreng Rappang Regency Haeril, Haeril; Salida, Amrizal; Fadlina, Fadlina; Usman, Usman; Jumadi, Sri Wahyuni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3401

Abstract

This study aims to analyze the relationship between financial literacy, the internalization of Siri' cultural values, and family financial management in Sidenreng Rappang Regency. The research employed is mixed design methods using an exploratory sequential approach, consisting of two phases. The first phase used a qualitative ethnographic approach to describe and understand daily life, social practices, and cultural values within the community by exploring the meaning and practices of the Siri' culture through interviews and observations. The findings were analyzed using Spradley's model, which includes domain, taxonomic, componential, and cultural theme analysis to formulate indicators and develop the measurement instruments for the variable. Meanwhile, the instruments for the other variables were adopted from previous studies. In the second phase, the developed questionnaire was distributed and analyzed using an explanatory-descriptive quantitative approach to explain and describe the relationships between variables. The qualitative findings show that the Siri' culture in Bugis society is not only understood as a sense of shame but also encompasses dignity, honor, and moral integrity. Siri' serves as a social guideline that influences various aspects of life, including economic behavior in this study, specifically family financial management. Our findings reveal that Siri' values can play a positive role in encouraging fruitfulness, financial responsibility, transparency between spouses, and discipline in paying debts. The indicators derived from the qualitative analysis consist of five dimensions: Aja Ripakkasiri' (Do not let yourself be disgraced by others), Aja to Sipakkasiri' (Do not disgrace one another), Appunnai Siri' (Possess a sense of shame), De'na Mappakkasiri' (Do not disgrace others), and Matanre Siri' (Uphold dignity and honor). These were then used as indicators of the Siri' cultural value internalization variable in the quantitative measurement. In the quantitative phase, the results show that financial literacy (X1) and the internalization of Siri' cultural values (X2) have a positive and significant effect on family financial management (Y), both partially and simultaneously. Together, the two independent variables in this study explain 93% of the variation in Family Financial Management.
Analisis Kemampuan Komunikasi Ilmiah Tertulis Siswa dalam Melaporkan Hasil Eksperimen Fisika di SMA Negeri 1 Tolitoli Fadlina, Fadlina; Isti Ratnaningtyas, Delthawati; Nurjannah, Nurjannah; Jarnawi, Muhammad
JPFT (Jurnal Pendidikan Fisika Tadulako Online) Vol. 13 No. 3 (2025): JPFT (Jurnal Pendidikan Fisika Tadulako Online)
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jpft.v13i3.5052

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Penelitian ini bertujuan untuk menganalisis kemampuan komunikasi ilmiah tertulis siswa dalam melaporkan hasil eksperimen fisika di SMA Negeri 1 Tolitoli. Penelitian menggunakan metode kuasi kualitatif dengan subjek sebanyak 25 siswa kelas XI Teknik 2, sedangkan enam siswa dipilih sebagai responden melalui teknik purposive sampling untuk mewakili kategori tinggi, sedang, dan rendah. Data penelitian dikumpulkan melalui tes kinerja berupa laporan eksperimen dan wawancara semi terstruktur, kemudian dianalisis berdasarkan tiga aspek utama, yaitu isi, bahasa, dan konstruksi. Hasil penelitian menunjukkan bahwa kemampuan komunikasi ilmiah tertulis siswa berada pada kategori cukup baik dengan rata-rata nilai 70,48. Secara rinci, aspek isi memperoleh persentase 71,80% dengan kategori baik, aspek bahasa 68,33% dengan kategori baik, dan aspek konstruksi 68,50% dengan kategori baik. Analisis ini memberikan gambaran menyeluruh mengenai kekuatan dan kelemahan siswa dalam menyusun laporan eksperimen, serta dapat dijadikan acuan bagi guru fisika dalam merancang strategi pembelajaran yang lebih efektif untuk meningkatkan keterampilan menulis ilmiah siswa.
ANALISIS KINERJA KEUANGAN PADA PT GUDANG GARAM TBK YANG GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2021-2023 Johan, Fakhri; Fadlina, Fadlina; Taufiq, Muhammad; Kurniawan, Kurniawan
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.341

Abstract

This study is based on the need to evaluate a company's financial performance as a basis for strategic decision-making by management, investors, and other related parties. PT Gudang Garam Tbk, one of the largest cigarette manufacturers in Indonesia listed on the Indonesia Stock Exchange, experienced fluctuations in performance during the 2021–2023 period, necessitating an in-depth study to assess its financial health. The objective of this study is to analyze the company's financial performance using liquidity, solvency, profitability, and activity ratios and to interpret the findings within the framework of signaling theory. This study employs a quantitative descriptive method with a documentary study approach, where the data analyzed consists of PT Gudang Garam Tbk's audited annual financial statements for the period 2021–2023. The analysis technique used is time series analysis to identify trends in financial performance changes from year to year. The analysis was conducted by calculating the current ratio, quick ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, return on assets, return on equity, total asset turnover, and fixed asset turnover. The results of the study show that liquidity ratios are experiencing a downward trend, profitability declined sharply in 2022 and then recovered in 2023, solvency ratios tend to be stable with low financial risk, and activity ratios show fluctuations. Overall, PT Gudang Garam Tbk's financial performance remains below industry standards, but the improvement in 2023 serves as a positive signal according to signaling theory, while the decline in 2022 acts as a negative signal for the market.
Sistem Pendukung Keputusan Pemilihan Kepala Desa Terbaik Menerapkan Metodethe Extended Promethee II (EXPROM II) Nurlela Nurlela; Muhammad Syahrizal; Fadlina Fadlina; Abdul Karim
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 1 No. 3 (2020): Mei 2020
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v1i3.2151

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Decision Support System is a system that can help management in making the right decision, which is needed at a management level. Likewise at the Lubuk Pakam Sub-District Office in selecting the best village head. So far, the Camat Office has never determined the best village head in Lubuk Pakam Subdistrict, so that it encounters obstacles in choosing the village head election. SPK is able to provide alternative solutions to semi / unstructured problems for individuals or groups and in a variety of decision making processes and styles, SPK uses data, databases and analyzes of decision models. Seeing this, researchers are interested in conducting research by applying the Extended Promethee II (EXPROM II) method to elect the best village head in a decision support system. It is expected that the results of the research can help the Lubuk Pakam sub-district
Sistem Pendukung Keputusan Pemilihan Sales Marketing Terbaik di PT. Alfa Scorph Menggunakan Metode COPRAS Alwali Daini Udda Siregar; Nelly Astuti Hasibuan; Fadlina Fadlina
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 2 No. 1 (2020): September 2020
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v2i1.2455

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Of the various functions that exist in a company engaged in the business world, the function of marketing or marketing functions is a very vital and strategic function for the company concerned. The rapid development of the business world, accompanied by increasingly intense business competition, has actually strengthened the position of the marketing aspect of this vital and strategic position, Sales are the jobs most needed by the company, these 10 specialties, total vacancies for sales are 19%, followed by financial default by 18%, while IT / communication amounts to 13%. Job vacancies as sales are widely available, but lack of interest, therefore companies find it difficult to find employees in the sales department The COPRAS method assumes a direct and proportional dependence on the level of significance and utility of the alternatives in the presence of conflicting criteria. This takes into account the performance of alternatives with respect to different criteria and also the weight of the appropriate criteria. This method chooses the best decision considering the ideal and ideal solution - worst. The COPRAS method used here for decision making in the manufacturing environment adopts a six-stage procedure ranking and evaluates alternatives in terms of their level of importance and usefulness. The COPRAS method has the ability to take into account positive (favorable) and negative (unfavorable) criteria, which can be assessed separately in the evaluation process. The most important feature that makes the COPRAS method superior to other methods is that it can be used to calculate the level of alternative utility that shows the extent to which alternatives are taken for comparison
Implementasi Data Mining Pada Penjualan Handphone Menggunakan Algoritma Apriori Luhut F Afriando Bagariang; Fadlina Fadlina
Jurnal Sistem Komputer dan Informatika (JSON) Vol. 6 No. 3 (2025): Maret 2025
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/json.v6i3.8813

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Tren data mining, didorong AI dan ML, berkembang pesat dengan adopsi luas di berbagai industri. Algoritma Apriori efisien menemukan pola asosiatif dalam dataset besar, khususnya analisis transaksi penjualan produk. Implementasi data mining pada penjualan handphone meningkatkan keputusan bisnis, memahami pola pembelian, dan memprediksi tren pasar masa depan. Penelitian ini bertujuan memahami signifikansi kontribusi algoritma Apriori dalam menetapkan strategi penjualan handphone oleh suatu bisnis. Data yang digunakan adalah transaksi penjualan unit handphone Infinix pada periode Maret hingga April 2020 oleh merchant di Jakarta. Tujuan penggunaan data adalah untuk mengetahui merek handphone Infinix yang laris dijual. Berdasarkan hasil analisis algoritma Apriori, yang meninjau menurut aturan asosiasi, disimpulkan bahwa merek Infinix S5, Infinix S5 Lite, dan Infinix Hot 8, merupakan merek handphone yang paling laris terjual oleh bisnis tersebut, dengan nilai confidence mencapai 100%. Penjual handphone dapat menggunakan data untuk melakukan pemasaran produk terkait, dalam meningkatkan jumlah transaksi di masa mendatang.
PELATIHAN KEAMANAN DATA DAN PROTEKSI KOMPUTER UNTUK PERANGKAT KANTOR DESA NAGA TIMBUL Murdani; Fadlina; Hery Sunandar; Soeb Aripin
Jurnal Pengabdian Masyarakat Variasi Vol. 2 No. 2 (2025)
Publisher : LPPM STMIK Methodist Binjai

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Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan wawasan dan keterampilan Aparatur Kantor Desa Naga Timbul dalam aspek keamanan data dan Proteksi komputer. Masalah yang dihadapi adalah rendahnya kesadaran serta pemahaman Aparatur desa mengenai ancaman terhadap keamanan data, serta minimnya penerapan langkah-langkah Proteksi  perangkat komputer di tempat kerja. Pelatihan dilakukan melalui metode ceramah, diskusi, dan praktik langsung mengenai pembuatan kata sandi yang kuat, penggunaan perangkat lunak antivirus, teknik pencadangan data, serta penyusunan SOP untuk keamanan data. Evaluasi menunjukkan adanya peningkatan yang signifikan dalam pengetahuan dan keterampilan peserta, yang terlihat dari hasil pre-test dan post-test, serta perubahan perilaku dalam pengelolaan data dan perangkat komputer. Kegiatan ini juga menghasilkan SOP sederhana yang dapat diterapkan sebagai pedoman keamanan data di kantor desa. Dengan pelatihan ini, diharapkan Aparatur desa akan lebih siap dalam menghadapi ancaman siber dan mampu menjaga kerahasiaan serta integritas data di lingkungan kerjanya.
Pengaruh Strategi Pemasaran Dan Interaksi Konsumen Di Media Sosial Terhadap Peningkatan Penjualan Buku Di Penerbit Erlangga Khairah, Miftahul; Fadlina, Fadlina; Sianturi, Ronda Deli
JURNAL ADMINISTRASI & MANAJEMEN Vol 16, No 1 (2026): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v16i1.7373

Abstract

Penelitian ini bertujuan untuk strategi pemasaran dan interaksi konsumen di media sosial terhadap peningkatan penjualan buku di Penerbit Erlangga. Latar belakang penelitian ini didasarkan pada meningkatnya penggunaan media sosial sebagai alat pemasaran dan saluran komunikasi dua arah antara perusahaan dan konsumen. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan penyebaran kuesioner kepada responden yang mengenal atau pernah membeli produk buku Erlangga. Analisis data dilakukan menggunakan regresi linier berganda untuk menentukan sejauh mana pengaruh masing-masing variabel. Hasil menunjukkan bahwa strategi pemasaran memiliki dampak positif dan signifikan terhadap peningkatan penjualan. Artinya, semakin baik promosi, kejelasan informasi produk, kesesuaian harga, dan inovasi, semakin tinggi minat konsumen dan keputusan pembelian. Interaksi konsumen di media sosial juga memiliki pengaruh positif, bahkan lebih dominan, terhadap peningkatan penjualan dibandingkan strategi pemasaran. Tanggapan cepat, konten interaktif, dan komunikasi dua arah antara admin dan konsumen dapat meningkatkan kepercayaan, keterlibatan, dan kemungkinan pembelian ulang. Bersama-sama, kedua variabel tersebut berkontribusi sebesar 85% terhadap peningkatan penjualan, sementara 15% sisanya dipengaruhi oleh faktor di luar model. Kesimpulannya, strategi pemasaran dan interaksi dengan konsumen melalui media sosial memainkan peran penting dalam meningkatkan penjualan buku di Penerbit Erlangga. Optimasi konten digital dan peningkatan kualitas interaksi dengan konsumen merupakan faktor kunci yang perlu diperkuat untuk mencapai kinerja penjualan yang lebih baik.