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Pelatihan Penganggaran Penjualan : Studi Kasus Pada Toko Oleh-Oleh Khas Mandar Di Desa Batulaya Nurman Nurman; Anwar Anwar; Chalid Imran Musa; Burhanuddin Burhanuddin
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 3 (2024): Mei : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i3.723

Abstract

Planning a business can be used as a basis for making decisions that will be taken for the future. With this planning, MSMEs can identify various risks that will arise so that their business can improve its operational performance. The aim of this service is to determine sales and income projections for MSMEs in Batulaya Village. The results of the service concluded that if there is a plan, the company can ensure the continuity of the company for the long term. Apart from good planning, a company also needs to prepare a budget, so that the activities the company will carry out can be planned properly. The company budget plays a very important role in planning all company activities for a certain period of time in the future. A sales budget can provide an overview of estimates or predictions about the number of products or services that will be sold in a certain time period in the future.
Analisis Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z-Score Pada Perusahaan Maskapai Penerbangan Yang Terdaftar Di Bursa Efek IndonesiaHety Budiyanty Yuliana Yuliana; Hety Budiyanty; Nurman Nurman; Anwar Anwar; Andi Mustika Amin
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.472

Abstract

This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. This study aims to determine the potential bankruptcy of airline companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. This research uses descriptive quantitative methods. The sample in this study is the financial statements of 3 airline companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2022 period. The data collection technique used in this study used secondary data. The data analysis technique uses the modified Altman Z-Score method. The results of this study show that PT Garuda Indonesia Tbk is in bankruptcy condition in 2016-2021, and in 2022 the company is different in gray area conditions. PT Air Asia Indonesia Tbk for seven years, namely in 2016-2022, was in bankruptcy condition. PT Indonesia Transport & Infrastructure Tbk was in bankruptcy condition in 2016-2021, and in 2022 the company was in a gray area condition..
Analisis Perbandingan Kinerja Keuangan Bank Sebelum Dan Sesudah Merger Diukur Pada Aspek Profitabilitas Pada PT. Bank Syariah Indonesia Tbk. Mustikawati Annisa; Tenri Sayu Puspitaningsih Dipoatmodjo; Nurman Nurman; Amiruddin Tawe; Anwar Anwar
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.475

Abstract

The progress of Islamic banking in Indonesia led to the merger of three Islamic banks, namely Bank Mandiri Syariah, Bank BNI Syariah, and Bank BRI Syariah became PT. Bank Syariah Indonesia. Financial performance is expected to improve compared to before, indicating the success of the merger. This study aims to determine the difference in financial performance using a comparative analysis of the profitability ratio of state-owned Islamic banks before the merger in 2019-2020 and after merging into PT. Bank Syariah Indonesia Tbk. for 2021-2022 by measuring the level of ROA, ROE, and BOPO ratios in each bank. Data collection is used using documentation techniques. Data analysis was carried out using paired T-tests to determine there were significant differences before and after the merger. The results showed that there was a significant increase in each ratio after the merger. This indicates that there is an increase in financial performance after the merger.
Keabsahan Surat Penetapan Tersangka Dan Surat Penghentian Penyidikan Dalam Perspektif Hak Asasi Manusia Nurman, Nurman; Thalib, Hambali; Razak, Askari
Journal of Lex Theory (JLT) Vol. 5 No. 1 (2024): Journal of Lex Theory (JLT)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

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

Abstract

Tujuan penelitian menganalisis keabsahan surat penetapan tersangka dan surat penghentian penyidikan dalam perspektif hak asasi manusia. 2). Untuk mengetahui dan menganalisis faktor yang menyebabkan keabsahan surat penetapan tersangka dan surat penghentian penyidikan dalam perspektif hak asasi manusia. Tipe penelitian ini adalah yuridis empiris. Hasil Penelitian penulis mendapatkan bahwa: 1). Bagaimanakah keabsahan surat penetapan tersangka dan surat penghentian penyidikan dalam perspektif hak asasi manusia apakah sudah berjalan secara optimal. 2). Faktor apakah yang menyebabkan keabsahan surat penetapan tersangka dan surat penghentian penyidikan dalam perspektif hak asasi manusia di wilayah hukum Kepolisian Resor Selayar yaitu; substansi, struktur, dan budaya hukum. Pada ketiga faktor tersebut yang paling berpengaruh terhadap keabsahan surat penetapan tersangka dan surat penghentian penyidikan. The research objective is to analyze the validity of the suspect's determination letter and the letter of termination of investigation from a human rights perspective. 2). To find out and analyze the factors that cause the validity of the suspect's determination letter and the letter of termination of investigation from a human rights perspective. This type of research is empirical juridical. The author's research results found that: 1). How is the validity of the letter to determine the suspect and the letter to stop the investigation from a human rights perspective? Is it running optimally? 2). What factors cause the validity of the suspect determination letter and the letter to stop the investigation from a human rights perspective in the jurisdiction of the Selayar Resort Police, namely; substance, structure and legal culture. These three factors have the greatest influence on the validity of the suspect determination letter and the investigation termination letter.
PKM Pelatihan Persediaan Ekonomis Pada Kelompok Usaha Batu Bata Di Kelurahan Limbung Kecamatan Bajeng Kabupaten Gowa Nurman Nurman; Chalid Imran Musa; Uhud Darmawan Natsir; Kristina Parisi; Zainal Ruma; Anwar Anwar
jurnal ABDIMAS Indonesia Vol. 1 No. 3 (2023): September: Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v1i3.326

Abstract

This Community Service Partner (PKM) is a small micro business of Brick. Knowledge about inventory management in the Brick business is still a fundamental weakness in meeting market demand, so that the price of Brick is relatively determined by the market. The purpose of this service is to motivate Brick business owners to have the knowledge and skills to be able to carry out proper inventory management as a support in developing their business. The method of implementation uses a combination of lecture and practice. Participants consist of Brick business owners in Bajeng District, Gowa Regency. The technique of implementing the activity consists of three stages starting from the preparation stage, the implementation stage, and the activity evaluation stage. The results of the training show that Brick business owners have difficulty managing the inventory of their business due to limited business capital. The finances used in business are still combined with finance for household needs. After the simulation is carried out, the participants can understand inventory management in the business. Furthermore, Brick business owners can know inventory management properly. Knowledge about inventory management is emphasized on Brick business owners because the productive life of Brick is only 5 months in one year, so inventory can be a strategy to increase operating profits. The limitation in this training is that the implementation method has not used mentoring techniques, so that knowledge about inventory management can be implemented in business activities.
Analisis Rasio Profitabilitas Dan Rasio Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan PT Angkasa Pura I Periode 2018-2022 Nabila Allaini Nurzahra; Tenri S.P.Dipoatmodjo; Nurman Nurman; Anwar Ramli
Student Scientific Creativity Journal Vol. 2 No. 1 (2024): Januari : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v2i1.2829

Abstract

his research aims to analyze the financial performance assessment of PT Angasa Pura I for 2018-2022 using profitability ratios and activity ratios. This research is descriptive research which is studied quantitatively. The variables in this research are Financial Performance, Profitability Ratios and Activity Ratios. The population in this research is all financial reports at PT Angkasa Pura I. The sample for this research is the financial position report, assets, sales and profit and loss report of PT Angkasa Pura I for 2018-2022. Based on the results of financial data analysis of PT. Angkasa Pura I, as measured by financial data analysis, namely profitability and activity ratios from the 2018-2022 financial reports, can be concluded that the financial performance of PT. Angkasa Pura I had good performance in 2018 to 2019 but experienced a decline in 2020 to 2021 respectively which was caused by certain factors, one of which was external factors, namely the presence of Covid-19. However, the company PT. Angkasa Pura I has tried to improve the company's performance as assessed by the level of profitability and activity ratios which show good value in 2022 even though the profit generated is still negative.
Implementasi Program ABS-SBK oleh KAN dan MTsM Cupak Kabupaten Solok Sari, Rani Novita; Nurman, Nurman; Fatmariza, Fatmariza; Ersya, Muhammad Prima
Journal of Civic Education Vol 7 No 1 (2024): Journal of Civic Education
Publisher : Jurusan Ilmu Sosial Politik, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jce.v7i1.1072

Abstract

This article examines the implementation of the Adat Basandi Syara’, Syara’ Basandi Kitabullah (ABS-SBK) by the Nagari Customs Body (KAN) and MTsM Cupak in Solok Regency. The program integrates several practices, including communal Dhuha and Zuhur prayers and the recitation and memorization of the Al-Qur’an. The research employs qualitative descriptive methods, with informants comprising the chairman and secretary of MTsM, students, the Wali Nagari, and traditional community leaders. Data collection was conducted through interviews and documentation. The findings indicate that the ABS-SBK program implemented by KAN and MTsM Cupak has been fairly successful. However, challenges remain, such as student participation in Zuhur prayers and limited funding for art activities. This initiative also plays a role in shaping students' character and contributing to the nation's intellectual development.
Pengaruh Perputaran Modal Kerja dan Perputaran Piutang terhadap Profitabilitas pada PT. Indofood CBP Sukses Makmur Tbk yang Terdaftar di BEI Periode 2019-2023 Diva Ariska Ananda; Anwar Ramli; Andi Mustika Amin; Nurman Nurman; Annisa Paramaswary Aslam
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2803

Abstract

This study aims to analyze the effect of working capital turnover and accounts receivable turnover on profitability at PT. Indofood CBP Sukses Makmur Tbk, listed on the Indonesia Stock Exchange (IDX), during the 2019–2023 period, by examining financial performance reports. The research employs a descriptive design with a quantitative approach. The analysis examines three variables: working capital turnover and accounts receivable turnover as independent variables, and profitability as the dependent variable. The testing is conducted using SPSS Statistics software version 25. The results of the study reveal three hypotheses, with one hypothesis accepted and two rejected. Therefore, it can be concluded that, in this study, only accounts receivable turnover has a significant impact on profitability, while working capital turnover does not affect profitability in the case study object, PT. Indofood CBP Sukses Makmur Tbk.
GAYA KEPEMIMPINAN KEPALA DESA TERHADAP PENINGKATAN PARTISIPASI MASYARAKAT DALAM PENGEMBANGAN DESA LEMBANGLOE KABUPATEN GOWA Nurafni, Nurafni; Nurman, Nurman; Ruma, Zainal
Jurnal Manajemen Vol 4, No 2 (2024): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v4i2.61092

Abstract

Abstrak. Tujuan penelitian ini untuk mengetahui apakah terdapat pengaruh gaya kepemimpinan kepala desa terhadap peningkatan partisipasi masyarakat dalam pembangunan desa lembangloe kabupaten Gowa. Sampel dalam penelitian ini sebanyak 96 responden yang ditentukan berdasarkan penggunaan teknik purposive sampling dengan penentuan jumlah sampel menggunakan rumus Slovin. Teknik pengumpulan data dalam penelitian ini dilakukan dengan melakukan uji validitas data dan uji reliabilitas data. Sementara Teknik analisis data dalam penelitian ini dilakukan dengan melakukan analisis deskriptif, uji regresi linear berganda, uji asumsi klasik yang terdiri dari uji normalitas, uji linearitas, dan uji heterokodesitas, serta uji hipotesis yang terdiri dari uji koefisien determinasi dan uji statistik t. Berdasarkan hasil analisis tersebut dapat diketahui bahwa tidak terdapat pengaruh signifikan antara gaya kepemimpinan kepala desa terhadap peningkatan partisipasi masyarakat dalam pembangunan desa di Lembangloe kabupaten Gowa.Terdapat variabel kepemimpinan kepala desa yang menunjukkan jawaban responden yang tidak setuju pada variabel X1 Yaitu “ Kepala desa se cara aktif melibatkan warga dalam program-program pembangunan dan kegiatan desa” Maka dapat disimpulkan bahwa tingkat kepemimpinan kepala desa yang rendah tidak memiliki pengaruh positif terhadap partisipasi masyarakat ini menunjukkan bahwa kepemimpinan yang kurang efektif dan kurang berbaurnya kepala desa dengan masyarakat sehingga partisipasi masyarakat tidak meningkat dalam pembangunan desa di Lembangloe kabupaten Gowa.Kata kunci: Kepemimpinan Kepala Desa, Partisipasi Masyarakat, dan Pengembangan Desa.Abstract. The aim of this research is to determine whether there is an influence of the village head's leadership style on increasing community participation in the development of Lembangloe village, Gowa district. The sample in this study was 96 respondents who were determined based on the use of purposive sampling technique by determining the sample size using the Slovin formula. The data collection technique in this research was carried out by testing the validity of the data and testing the reliability of the data. Meanwhile, the data analysis technique in this research was carried out by carrying out descriptive analysis, multiple linear regression tests, classical assumption tests consisting of normality tests, linearity tests, and heterocoding tests, as well as hypothesis tests consisting of coefficient of determination tests and t statistical tests. Based on the results of this analysis, it can be seen that there is no significant influence between the village head's leadership style on increasing community participation in village development in Lembangloe, Gowa district. There is a village head leadership variable which shows the respondent's answer which does not agree with variable X1, namely "Village head is active involving residents in development programs and village activities" So it can be concluded that the village head's low level of leadership does not have a positive influence on community participation. This shows that the leadership is less effective and the village head is less integrated with the community so that community participation does not increase in village development. in Lembangloe, Gowa district.Keywords: Village Head Leadership, Community Participation, and Village Development
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas : Studi pada Perusahaan Food and Beverage di Bursa Efek Indonesia Periode 2017-2022 Dian Isqamah M; Amiruddin Tawe; Nurman Nurman; Hety Budiyanti; Annisa Paramaswary Aslam
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 4 (2024): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i4.4379

Abstract

This research aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability (ROA) in Food and Beverage companies listed on the IDX during the 2017-2022 period. The data collection method used is secondary data originating from financial reports of Food and Beverage companies registered on the IDX which has a population of 46 companies as research subjects. In this research, the sample was selected using the purposive sampling method and 12 companies were obtained. The analytical method used in this research is multiple linear regression analysis with the help of the SPSS 27 software application. Partial research results show that: 1) Cash turnover has a negative and significant effect on profitability, 2) Receivables turnover has a negative and significant effect on profitability, 3) Inventory turnover has a positive and significant effect on profitability. The research results simultaneously show that cash turnover, accounts receivable turnover and inventory turnover simultaneously influence profitability.
Co-Authors A. Fadel Muhammad A. Ridha, Ariati A.A. Ketut Agung Cahyawan W Abadi, Rahmat Riwayat Abdi Akbar Idris Abdul Rahman Abdullah, Nurfiana Agung Widhi Kurniawan Agustina Ahmad Ali Ahmad Muliyadi Akbar, Andi Muhammad Aldri Frinaldi Aleyna, Nada Alhanannasir, Alhanannasir Ali , Ahmad Alif Julviani Alimuddin, Reski Ayu Magfira Alir, Rahmat Fajrin Aly, Sen Amiruddin Tawe Amrillah, Muhammad Faisal Anand, Andi Rezkyawan Fachrul Anastashia Maharani Muhadi Andi Abriani Ayu Sari Andi Mustika Amin Andika Mustika Amin Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Ardiansyah, A. Ferry Ardiansyah Ardianyah, Ardiansyah Arshi Naisya Wahyuni Askiah A.R, Alfiani Aslam, Annisa Paramaswary Azizah, Rifca Farih Budi Mulianto Budiyanti , Hetty Burhanuddin , Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chalid Imran Musa Chalid Imran Musa Dani Setiawan Dani Setiawan Darmawan Natsir, Uhud Dessy Kurnia Mulyani Dhimas Andi Andriansyah Dian Isqamah M Dian Jaatsyiah Noer’s Dipoatmodjo, Tenri SP Dirhamzah, Dirhamzah Diva Ariska Ananda Eka Komalasari Elza Zuhry Ersya, Muhammad Prima Fahira, Miftah Rizka Fatmariza Fatmariza Fatmawati A. Rahman Febi Amelia Putri Firgiawan, Ariel Ahmad Haeruddin, M. Ilham Wardhana Hakim, Sufyan Hamsal Hamsal Hamzah, Zulfadli Hasanah, Andini Noor Hasbiah, Siti Hasyimuddin, Hasyimuddin Hefriyenni, Resti Herianti, Herianti Hety Budiyanti Hety Budiyanti, Hety Hety Budiyanty Hety Budyanti Ichwan Musa, Muh Ichwan Musa, Muhammad Iin Musdalifah WS Ilham Wardhana Haeruddin Ilham Wardhana Haeruddin, Muhammad Indrawadi, Junaidi Isna Rahma Dini Isnarmi Moeis Jusrawati Jusrawati Karimatul Hidayah Karmila, Yusri Kasmiati Kasmiati Khaidir Syahrul Khusnul Khatimah Kristina Parisi Kusnadi, Syafira Luthfi, Zaky Farid M. Ikhwan Maulana Haeruddin Mardatillah, Annisa Marsannudin, Marsanuddin Marsudi Marsudi Masita, Istiqoma Dinda Maulina, Argita Sara Melly Ratnah Dyah Muh. Aslam Syam Yunus Muhammad Arif Muhammad Icwan Musa Muhammad Irfan Muliana Agus Musa , Muh. Ikhwan Musa, Muhammad Ichwan Muspa, Ade Mustadirham, Mustadirham Mustikawati Annisa Nabila Allaini Nurzahra Nasir, Yusrianto Natsir , Uhud Darmawan Natsir, Uhud Darmawan Nisaul Husna Ramadhani Ilham Nor Indriyanti Nur Aisyah Nur Rahmah Nurafni Nurafni NurAfni NurAfni Nurcahaya, Nurcahaya Nurhalimah Nurhalimah Nurhidayanti, Helmi Nurmasari Nurmasari, Nurmasari Nursidar, Nursidar Nurul Auliyah Sukri Nurwatul Wardah Muis Nurwijayanti Pole, Yogi Adnal Fathirullah Pramudita, Andi Widya Purnama, Muhammad Rio Putri Susana Bela QUDRATUDDARSI, HILMAN Qur’ana Asnan, Nanda Nur Raden Imam Al Hafis Raden Imam Al Hafis Rahma Rusdi, Nur Rahmat Fajrin Alir Rahmawati, Rahmawati Rahmiani Rahmiani Ramandha, Raiqah Inayah Ramlah Ramlah Ranggi Ade Febrian Rauf, Anwar Razak, Askari Rezky Amalia Hamka Rezky Natakusuma Amin Rezky Nurul Amaliah Riauan, Muhd Ar. Imam Risa Pradista, Noviana Riska Damayanti Rivan Syarif Kaisar Romansyah Sahabuddin Roshinta, Maudy Ruma, Zainal Rusmadi Rukmana Sakti, Hadi Gunawan Salim, Muftihaturrahma Sari, Rani Novita Sartika, Andi Triayu Selvi Anggraeni Septaningsih, Andi Citra Septianingsih, Elga Siti Hasbiah Sitti Hasbiah Sonda R, Steven Sri Wulandari St. Aisyah Sijid St. Hasnia Steviayu Lestari Sudirman Sudirman Suhartono Sukri, Al Suriansyah, Suriansyah Suyatno Suyatno SY, Nursyamsi Syafitri, Indrian Syamsiara Nur Syamsir Syamsir Syamsurizal Syamsurizal Syarif Hidayat Amrullah Tasya Maharani Tawe, Amiruddin Tenri S.P.Dipoatmodjo Tenri Sayu Puspitanigsih Dipoatmodjo Tenri Sayu Puspitaningsih Dipoatmodjo Thalib, Hambali Tuada, Rasydah Nur Turrahmi, Mawadda Turrahmi, Mawaddah Utomo, Dini Fauziyah Vivindra, Riri Dwi Wulandari Wulandari Yanti Fardayanti Yeni, Fatma Dwi Yesi Anita Yudi Krismen Yuliana Yuliana Yulianti Yulianti Yunadia Zainal Ruma Zainal Zainal Zulkarnain Zulkarnain