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PENGARUH PENGETAHUAN ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP FUNGSI DEWAN DALAM PENGAWASAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Nuru, Ferdinant; Saerang, David P. E.; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2351.2.1.2013.140-150

The purpose of this research is to examine the effect of the knowledge of budget, public participation and public policy transparency towards the local council function within budget control. The results shows that budgets knowledge, public participation and public policy transparency affect the council functions within local budget control. Only transparency of public policies that affect partially the council functions within regional budget control, while the budget knowledge and public participation did not affect the function of the local council within the budget control. The budget knowledge did not affect the council functions within budget control because it poorly supported by the competency level of councilors, while the public participation had no effect because the overall respondents answer can be concluded that public critique and suggestions is less accommodated especially public involvement in the budget advocacy.Key words : The knowledge of budget, public participation, public policy transparency, the local council functions,Â regional budget control.

PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN POLITIK TERHADAP KINERJA DPRD DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH/APBD Nuru, Ferdinant; Mawikere, Lidya
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2343.2.1.2013.50-60

This study aimed to examine the effect of level of education and political experience to Performance Oversight Council in Financial Management / Budget.The data used in this study is primary data and instruments in this study is a questionnaire that is processed using SPSS 19. The subjects were Sorong legislators who were 30. Of the 30 questionnaires distributed, returned and can be evaluated in a total of 29 questionnaires. The method used in this study is a multiple linear regression. To test the hypothesis used simultan eously F test and used partial eously t test.The results and hypothesis testing shows that the variables together education and political experience influence the performance of Parliament in monitoring the financial management area / budget. Partially only political experience that affect the performance of Parliament in monitoring regional financial management / budget, while the level of education does not affect the performance of the Council in the area of supervision of financial management / budget. Educational level was not affected due to lack of competence backed by councilors.Keywords: Level Of Education, Political Experience And Performance Oversight Council In Financial Management / Budget

Optimizing the 2024 Governor Election Quick Count with Extreme Gradient Boosting (XGBoost) to Increase Voting Prediction Accuracy Suacana, I Wayan Gede; Suhariyanto, Didik; Nuru, Ferdinant
International Journal Software Engineering and Computer Science (IJSECS) Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijsecs.v4i1.2286

This research aims to increase the accuracy of vote predictions in the Quick Count process in the 2024 Governor Election using the XGBoost algorithm. Quick Count is a fast method for obtaining estimates of election results based on some of the data that has been calculated. The XGBoost algorithm was chosen because it has proven effective in various applications, including predictive modeling. This research analyzes the implementation of the XGBoost algorithm in modeling vote predictions for Quick Count, especially in the context of the 2024 gubernatorial election. By using various evaluation metrics such as accuracy, precision, recall, and F1-score, this research provides a comprehensive understanding of the performance of the XGBoost model. The research results show that the XGBoost algorithm achieves high accuracy, precision, recall, and F1 score, demonstrating its ability to classify sounds accurately. The practical implications of this research are significant in improving the integrity of the democratic process by providing more reliable and transparent election results. Additionally, this research paves the way for developing more sophisticated Quick Count methods by leveraging insights from previous research on machine learning techniques and data security.

Pengaruh Komunikasi Pemasaran melalui Motivasi Konsumen pada Keputusan Pengguna Kartu Halo: Studi Kasus di Kota Padang, Sorong, dan Bandung Nazaruddin, Erizal; Nuru, Ferdinant; Yudhakusuma, Dudi
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.2092

The purpose of this study was to analyze the effect of Company Size, Profitability, and Public Accounting Firm Size on Audit Report Lag (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on Bei in 2020-2022). This type of research is quantitative. The data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual report of food and beverage sub-sector manufacturing companies in 2020-2022. The data in this study are secondary data. The data collection method is the documentation method, which is done by collecting audited annual financial reports listed on the Indonesia Stock Exchange for the 2020-2022 period and available on the official website www.idx.co.id. The literature study method is carried out by analyzing journals, books, and other sources. This study uses descriptive statistical analysis methods, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Hypothesis testing includes classical assumption tests as a condition of multiple linear regression. Company size has no effect on audit report lag with a t value of 0.633 and a significance of 0.528> 0.05. Profitability has a negative and significant effect on audit report lag with a t value of -2.991 and a significance of 0.003 <0.05. KAP size has a negative and significant effect on audit report lag with a t value of -3.096 and a significance of 0.002 <0.05.

Misool Baseftin Foundation's Financial Performance Doubled in Five Years Nuru, Ferdinant; Arios Tiblola, Fredy; Eduard Rijoli, Yohanis
International Journal of Management Science and Information Technology Vol. 4 No. 1 (2024): January - June 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i1.1729

Measuring and controlling performance within non-profit organizations can be seen as a strong tool for feedback and learning for the company and a way to evaluate impacts, results, and outputs. To determine and analyze the financial performance of nonprofit organizations at the Misool Baseftin Foundation for the 2016–2020 period, Ritchie and Kolodinsky's (2003) financial ratio analysis, which includes financial performance ratios, public support ratios, and fundraising efficiency ratios, was used. (Effectiveness of fundraising). Secondary data from the Foundation's financial accounts is what is referred to as research data. Descriptive quantitative techniques are used in the research process. The analysis's findings demonstrate that (1) total income to total assets is over 1.0, with the average ratio sitting at 2.03, indicating very high financial performance. (2) For the past five years, the ratio of total income minus total costs to total assets is 0.04. A positive value means that revenue in that year exceeded costs and that a significant percentage was saved as an asset. Therefore, the performance of nonprofit organizations improves as this ratio increases.

PENATAAN NAMA JALAN DAN BANTUAN PAKAIAN LAYAK PAKAI: SEBUAH SINERGI UNTUK KESEJAHTERAAN MASYARAKAT MELALUI PROGRAM PKM DAN KKN DI KAMPUNG WARMON KOKODA KAMBUPATEN SORONG Nuru, Ferdinant; Tiblola, Jorddan; Tiblola, Fredy; Prwawitaningrum, Harum P.; T. Nauw, Ester; Lakamudi, Rahma K.; Biay, Agustinus; Macpal, Stely J.; Nurlela, Nurlela; Bonsapia, Irtha; R. Watem, Syane
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 1 (2025): Februari
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i1.1876

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan aksesibilitas dan mempermudah orientasi warga serta pengunjung di Kampung Warmon Kokoda, Distrik Mayamuk, Kabupaten Sorong, melalui pemasangan papan nama jalan. Selain itu, dilakukan juga pembagian pakaian layak pakai untuk membantu masyarakat yang membutuhkan. Metode yang digunakan dalam PkM ini adalah penyelesaian permasalahan mitra secara langsung dengan mendesain, membuat, dan memasang papan nama jalan, serta menyalurkan pakaian layak pakai. Papan nama jalan dibuat dari kayu besi dengan tulisan berbasis cutting sticker, kemudian dipasang pada titik-titik strategis di kampung. Pelaksanaan kegiatan dilakukan secara kolaboratif oleh tim PkM STIE Bukit Zaitun, mahasiswa KKN Tahun Akademik 2023/2024, serta masyarakat setempat. Hasil dari kegiatan ini adalah terpasangnya lima papan nama jalan di berbagai lokasi, yang berkontribusi dalam meningkatkan keteraturan tata ruang kampung. Selain itu, pembagian pakaian layak pakai membantu meringankan beban ekonomi masyarakat. Simpulan, kegiatan ini tidak hanya memberikan manfaat langsung bagi masyarakat dalam hal orientasi wilayah dan kesejahteraan sosial, tetapi juga memperkuat semangat gotong royong serta memberikan pengalaman berharga bagi mahasiswa dalam pengabdian kepada masyarakat. Kata Kunci: Papan Nama Jalan, Pengabdian Kepada Masyarakat, Kampung Warmon Kokoda, Sosial

Misool Baseftin Foundation's Financial Performance Doubled in Five Years Nuru, Ferdinant; Arios Tiblola, Fredy; Eduard Rijoli, Yohanis
International Journal of Management Science and Information Technology Vol. 4 No. 1 (2024): January - June 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i1.1729

Measuring and controlling performance within non-profit organizations can be seen as a strong tool for feedback and learning for the company and a way to evaluate impacts, results, and outputs. To determine and analyze the financial performance of nonprofit organizations at the Misool Baseftin Foundation for the 2016–2020 period, Ritchie and Kolodinsky's (2003) financial ratio analysis, which includes financial performance ratios, public support ratios, and fundraising efficiency ratios, was used. (Effectiveness of fundraising). Secondary data from the Foundation's financial accounts is what is referred to as research data. Descriptive quantitative techniques are used in the research process. The analysis's findings demonstrate that (1) total income to total assets is over 1.0, with the average ratio sitting at 2.03, indicating very high financial performance. (2) For the past five years, the ratio of total income minus total costs to total assets is 0.04. A positive value means that revenue in that year exceeded costs and that a significant percentage was saved as an asset. Therefore, the performance of nonprofit organizations improves as this ratio increases.

The Influence of Internal and External Factors on Stock Price Fluctuations in Manufacturing Companies Arios Tiblola, Fredy; Nuru, Ferdinant; Putri Prawitaningrum, Harum
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5213

As far as stock prices are concerned, the consideration of both internal and external factors, is very necessary. In this study, we use financial ratios and interest rates as variables to study from 2019 - 2023 the stock prices of manufacturing firms listed on the Indonesia Stock Exchange (IDX). Internal variables investigated here include Return on Assets (ROA), Debt to Equity Ratio (DER) and Earnings Per Share (EPS); while the external variable to be considered is the benchmark interest interest rate. The data used in this study is from the company's own annual reports and internet sources such as Yahoo Finance. A regression model with a Fixed Effect approach took into account both the differences in company characteristics. These analyses shed light on problems such as whether the ROA and EPS affect stock price positive effects at the expense of DER. Instead, we find a significant negative effect on stock prices by benchmark interest rate. The adjusted R² nugget shows that the model is capable of shedding 0.961 units lighter elsewhere in explaining stock price changes. These results are able to help investors and company managers make their market performance related decisions more intelligently by revealing the factors that influence stock price movements.

Analysis of the Effect of Capital Structure and Profitability on Firm Value in Manufacturing Companies Nuru, Ferdinant; Harahap, Subur; Barlian, Noer Aisyah; Kamar, Karnawi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4120

In recent years, the dynamics of corporate finance have been significantly shaped by global economic volatility, technological advancements, and increasing financial market integration, especially in emerging economies. Manufacturing companies, being capital-intensive, are particularly sensitive to changes in capital structure and profitability, which serve as critical factors influencing firm value. This study investigates how capital structure and profitability affect the valuation of manufacturing firms listed on the Indonesia Stock Exchange. Employing a quantitative research design, panel data regression was applied to a purposive sample of 45 companies over the 2018–2022 period. Both fixed and random effects models were evaluated, with the Hausman test guiding model selection. Findings indicate that profitability has a robust positive impact on firm value, supporting signaling theory by demonstrating that higher profits communicate strong operational performance to investors. Conversely, higher leverage, as measured by capital structure, negatively impacts firm value, reflecting investor concerns over increased financial risk. The results suggest that firms can enhance market valuation by improving profitability, while careful management of debt levels is essential to avoid value erosion. These insights offer actionable recommendations for managers in emerging markets to optimize financial strategies and strengthen investor confidence.

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