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Pengaruh Tata Kelola Perusahaan dan Manajemen Laba Terhadap Likuiditas Pasar Saham Heslina Heslina; Afdal Murti Perdana
YUME : Journal of Management Vol 3, No 2 (2020)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v3i2.980

Abstract

AbstrakStudi ini bertujuan untuk menguji dan mengkaji pengaruh dari variable tata Kelola perusahaan dan manajemen laba terhadap likuiditas pasar saham. Studi ini dilakukan pada perusahaan makanan dan minuman yang listing di Bursa Efek Indonesia periode tahun 2013-2015 yaitu sebanyak 18 perusahaan. Penarikan sampel berdasarkan purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan. Kami menggunakan Teknik dokumentasi  galeri investasi Bursa Efek Indonesia (BEI) untuk memperoleh data penelitian. Data penelitian dianalisis melalui uji normalitas, uji multikolinearitas, uji heterokedastisitas. Selanjutnya untuk uji hipotesis, kami melakukan uji koefisien determinasi, uji parsial dan uji silmultan dengan bantuan alat SPSS. Hhasil penelitian ini menunjukkan bahwa variable Komisaris Independen dan Manajemen Laba berpengaruh positif dan signifikan terhadap Likuiditas Pasar Saham Studi Pada Industri Makanan Dan Minuman Di Bursa Efek Indonesia (BEI). Kata Kunci: Tata Kelola Perusahaan, Komisaris independent, Manajemen Laba, Likuiditas, Saham. AbstractThis study aims to examine and examine the effect of corporate governance and earnings management variables on stock market liquidity. This study was conducted on 18 food and beverage companies listed on the Indonesia Stock Exchange for 2013-2015. Sampling was based on purposive sampling so that a sample of 11 companies was obtained. We used the Indonesian Stock Exchange (IDX) investment gallery documentation technique to obtain research data. Research data were analyzed through normality test, multicollinearity test, heteroscedasticity test. Furthermore, to test the hypothesis, we tested the coefficient of determination, partial test, and simultaneous test with the help of the SPSS tool. This study indicates that the Independent Commissioner and Earnings Management variables have a positive and significant effect on Stock Market Liquidity in the Study of the Food and Beverage Industry on the Indonesia Stock Exchange (IDX). Keywords: Good Corporate Governance, Independent Commissioner, Earnings Management, Liquidity, Shares.  
Kepemimpinan, Komunikasi, Lingkungan Kerja dan Motivasi : Sebuah studi tentang Kinerja Kerja Karyawan Lince Siringoringo; Sjamsul Rijal; Heslina Heslina; Hardiani Hardiani; Abdul Rajab
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.v5i3.2724

Abstract

Abstrak:Penelitian ini bertujuan untuk mengatahui pengaruh kepemimpinan, komunikasi, lingkungan kerja dan motivasi terhadap kinerja pegawai. Penelitian ini dilakukan pada  karyawan LPP TVRI Makassar yang berjumlah 116 karyawan. Penelitian ini merupakan penelitan kuantitatif deskriptif dengan menggunakan bantuan software SPSS 23.0. Ada beberapa indikator yang di gunakan dalam mengukur masing-masing variabel yang di uji. Adapun hasil yang diperoleh adalah kepemimpinan secara langsung berpengaruh positif dan tidak signifikan terhadap kinerja pegawai, komunikasi secara langsung berpengaruh positif dan signifikan terhadap kinerja pegawai, lingkungan kerja secara langsung berpengaruh positif dan signifikan terhadap kinerja pegawai, motivasi secara langsung berpengaruh positif dan signifikan terhadap kinerja pegawai, kepemimpinan berpengaruh positif dan signifikan terhadap kinerja melalui motivasi pegawai, komunikasi berpengaruh positif dan tidak signifikan terhadap kinerja melalui motivasi pegawai, lingkungan kerja secara tidak langsung berpengaruh positif dan tidak signifikan terhadap kinerja melalui motivasi pegawai. Untuk penelitian selanjutnya perlu menam,bah beberapa variabel dan indikator lain agar bisa menambah bahan referensi khususnya yang berhubungan dengan kinerja karyawan.Kata Kunci : kepemimpinan, komunikasi, limgkungan kerja,  motivasi , kinerja pegawai.
Pelatihan Pelaporan Keuangan dalam Peningkatan Kualitas Laporan Keuangan bagi Pelaku Usaha UMKM Syamsul Alam; Nuramal Nuramal; Resky Arianti Akob; Muh. Irwan Nur Hamiddin; Chairunnisa Rumianti; Sitti Masyita; Darmawati Darmawati; Heslina Heslina; Faisal P; Nasrul Nasrul
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.411

Abstract

This financial report preparation training activity aims to remind MSME business actors of their ability and knowledge in compiling financial reports. This activity is to respond to the difficulties of business actors that they have encountered so far. Inability and ignorance in compiling financial statements make it difficult for them to analyze their financial performance. This training activity lasted for 3 days where the material was carried out by conducting training in the preparation of financial reports then continued with the practice of making financial reports and finally continued with assistance by the team formed for this activity. This activity was attended by 15 MSME actors in Sanrobone village, Takalar. Based on the results of the activities that have been described, the conclusion of community service activities about financial reporting training in improving the Quality: MSME Financial Reports in Sanrobone Village, Sanrobone District, Takalat Regency is as follows: This activity aims to increase the understanding of financial reporting in improving the quality of financial reports for MSME actors. This training activity provides benefits in increasing productivity for MSME actors. The follow-up of activities is expected to be more about continuous training techniques and mentoring for MSME actors
Warung UMKM : Sarana Mengembangakan Jiwa Enterpreneur di Kalangan Remaja di Desa Sanrobone, Takalar Herman Sjahruddin; Muh. Irfai Sohilaw; Hardiani Hardiani; Zulkarnain Basir; Andi Sulfati; Khaeril Khaeril; Elyas Albar; Heslina Heslina
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1693

Abstract

This community service aims to foster and develop an entrepreneurial spirit among teenagers in Sanrobone Village, Takalar, through the optimization of Micro, Small, and Medium Enterprises (MSMEs) based on local potential. Teenagers are identified as strategic assets that need to be empowered for economic independence and job creation. The method of implementing this activity adopts a participatory and educational-practical approach, including the preparation stage, implementation of training and mentoring, and monitoring and evaluation. A total of 35 teenagers from Sanrobone Village were actively involved in a series of basic entrepreneurship training, identification of local business opportunities, technical production skills workshops, and simple digital marketing. The results of the activity showed a significant increase in teenagers' understanding of the concept of entrepreneurship from just selling to creating value. They succeeded in identifying 15 potential business ideas from local resources and 20 teenagers were able to produce product prototypes from these ideas. In addition, the initiative to form five micro-business groups initiated by teenagers is clear evidence of the growth of motivation and collaboration. In conclusion, this program is effective in laying a strong foundation for the development of a youth entrepreneurship ecosystem in Sanrobone Village, which is supported by the potential of natural resources and the enthusiasm of the participants. It is recommended that there be ongoing mentoring, facilitation of access to micro-capital, strengthening of networks, and integration of entrepreneurship curriculum in schools to ensure the sustainability and long-term impact of the program.