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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Mirai Management Jurnal Sinar Manajemen Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies Inovasi : Jurnal Politik dan Kebijakan MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Mantik FINANCIAL : JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Tangible Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Kewarganegaraan Jurnal Ekonomi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Effective Community Services The Eastasouth Management and Business Jurnal Nusantara Berbakti West Science Business and Management Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science International Journal of Management Research and Economics Journal of Information System, Technology and Engineering INOVASI: Jurnal Politik dan Kebijakan Management Studies and Business Journal Accounting Studies and Tax Journal Dhana International Journal of Tourism and Economic Studies Proceeding of The International Conference on Management, Entrepreneurship, and Business
Irwan Moridu
Universitas Muhammadiyah Luwuk
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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ANALISIS DU PONT SYSTEM DALAM MENILAI KINERJA KEUANGAN PADA CV. SUKSES UTAMA LUWUK KABUPATEN BANGGAI SULAWESI TENGAH IRWAN MORIDU
Jurnal Ilmiah Manajemen "E M O R" Vol 4, No 1 (2020): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.684 KB) | DOI: 10.32529/jim.v4i1.479

Abstract

Tujuan dalam penelitian ini yaitu untuk mengetahui kinerja keuangan berdasarkan Du Pont System pada CV. Sukses Utama Luwuk. Dalam menganalisis data, penulis menggunakan metode kuantitatif, yaitu dengan melakukan perhitungan yang relevan terhadap masalah yang diteliti. Adapun teknik analisis yang digunakan adalah Du Pont System atau ROI.Berdasarkan hasil penelitian, maka beberapa kesimpulan yang dapat diberikan oleh penulis adalah sebagai berikut hasil analisis Du-Pont System dengan menggunakan Return On Investement maka diketahui bahwa tahun 2016 mempunyai nilai sebesar 1,83, sedangkan tahun 2017 sebesar 2,07 dan tahun 2018 sebesar 2,31, hasil ROI ini belum cukup baik karena perusahaan hanya mendapatkan tingkat pengembalian atas asset cukup rendah.
ANALISIS EFISIENSI PENGELOLAAN MODAL KERJA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANGGAI IRWAN MORIDU
Jurnal Ilmiah Manajemen "E M O R" Vol 1, No 2 (2017): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.994 KB) | DOI: 10.32529/jim.v1i2.28

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penggunaan modal kerja pada Perusahaan Daerah Air Minum Kabupaten Banggai sudah efisien selama tahun 2013 hingga 2016, data dianalisis secara deskriptif kuantitatif dengan menggunakan rasio aktivitas. Penelitian ini dilaksankan pada pada Perusahaan Daerah Air Minum Kabupaten Banggai dari bulan juni hingga agustus 2017 dengan menggunakan metode wawancara, observasi dan dokumentasi.Berdasarkan hasil penelitian dari hasil perhitungan Rasio Likuiditas yang terdiri dari Current Ratio, Quick Ratio dan Cash Ratio dan Rasio Rentabilitas yang terdiri dari Gross Profit Margin, Profit Margin, Return On Asset, dan Return On Equity, secara keseluruhan perhitungan rasio dalam pengukuran efisiensi penggunaan modal kerja pada Perusahaan Daerah Air Minum Kabupaten Banggai selama kurun waktu 2013 sampai dengan tahun 2016 adalah kurang efisien.
Penerapan Sistem Informasi Akuntansi Pembayaran Izin Tinggal Warga Negara Asing Pada Kantor Imigrasi Kelas Iii Non TPI Banggai Irwan Moridu; Fitriani Fitriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.1406

Abstract

The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state treasury as non-tax state revenue (PNBP), in general the Accounting Information System for Paying Foreign Residents Permits at the Immigration Class III Non TPI Banggai Office in Central Sulawesi is quite good and adequate. Keywords: System, Payment, Residence Permit
RETURN ON ASSET DAN RETURN ON EQUITY DALAM MENILAI PROFITABILITAS PADA PT. PERDANA SATRIA LUWUK BANGGAI Irwan Moridu; Nurcahya Hartaty Posumah
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 2 (2020): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i2.144

Abstract

Tujuan dalam penelitian ini yaitu untuk mengetahui bagaimanakah tingkat profitabilitas pada PT. Perdana Satria Luwuk Banggai dilihat Dari Return On Assets (ROA) Dan Return On Equity (ROE). Jenis data yang digunakan adalah data sekunder, dengan metode pengumpulan data berupa observasi, wawancara, studi pustaka. Metode  penelitian yang digunakan adalah deskriptif kuantitatif. Berdasarkan hasil penelitian dan pembahasan yang telah dikemukakan oleh penulis pada bab sebelumnya, maka kesimpulan yang dapat diberikan oleh penulis yaitu selama kurun waktu 2015–2018 pada PT. Perdana Satria Luwuk Banggai, dilihat dari ROA dan ROE mengalami kenaikan yang cukup efektif, dimana nilai dari ROA dan ROE cenderung mengalami peningkatan dimana selisih ROA cukup tinggi dengan rata–rata sebesar 17,93% dan rata–rata ROE sebesar 24,07%, hal ini menunjukkan bahwa perusahaan efektif dalam menggunakan aktiva dan ekuitasnya sehingga memperoleh sisa hasil usaha yang setiap tahunnya cenderung naik dan efektif.Kata Kunci: ROA, ROE, Profitabilitas 
Sistem E-filing, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Irwan Moridu; Ni Made Putri Widianingsih; Nurcahya Hartaty Posumah
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.245

Abstract

Penelitian ini bertujuan untuk mengetahui sistem e-Filing, pengetahuan perpajakan dan kesadaran wajib pajak secara signifikan, parsial dan simultan berpengaruh terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Luwuk. Sampel yang digunakan pada penelitian ini adalah sebanyak 40 orang dengan metode pengambilan sampel non probability sampling. Pengumpulan data dilakukan dengan menggunakan kuesioner dan diberikan langsung kepada wajib pajak orang pribadi yang terdaftar pada KPP Pratama Luwuk. Data dianalisis menggunakan metode Analisis Regresi Berganda dan diolah dengan SPSS 25. Semua variabel penelitian terlebih dahulu harus melewati uji validitas dan reliabilitas data yang selanjutnya dilakukan uji asumsi klasik kemudian pengujian akhirnya dilakukan uji hipotesis. Hasil penelitian menunjukkan bahwa hanya variabel pengetahuan perpajakan yang berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan variabel sistem e-Filing dan kesadaran wajib pajak tidak berpengaruh positif dan signifikan
PENGARUH DIGITAL BANKING TERHADAP NILAI PERUSAHAAN PERBANKAN: Studi Pada PT. Bank Negara Indonesia (Persero) Tbk Irwan Moridu
Jurnal Riset Akuntansi Politala Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.662 KB) | DOI: 10.34128/jra.v3i2.50

Abstract

The purpose of this study is to look at and analyze the effect of digital banking on the profits of banking companies by studying at PT. Bank Negara Indonesia (Persero) Tbk during 2013 - 2019. The method used is descriptive quantitative in which the data is processed using multiple linear regression. The data collection method is a non-participant observation by taking data from financial statements. The results of the study found that an increase in the number of financial transactions using Digital Banking, namely SMS Banking, Mobile Banking, and Internet Banking, partially did not affect the increase in profits, this is possible because of the inconvenience and doubt of customers in the use of Digital Banking, while simultaneously the results of this study The results show that the effect is not significant, meaning that overall Digital Banking is influential, although not significantly to PT. Bank Negara Indonesia (Persero) Tbk.
Credit Restructuring During the Covid-19 Pandemic : Is it Consistent with Predictions ? Agung Anggoro Seto; Deny Susanto; Miftahorrozi Miftahorrozi; Tienni Mariana Simanjorang; Irwan Moridu; Nurcahya Hartaty Posumah
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.159 KB) | DOI: 10.35335/enrichment.v12i4.705

Abstract

Restructuring credit is one of the government's measures to anticipate the impact of the COVID-19 pandemic on the banking industry. This study aimed to determine whether the implementation of credit restructuring meets the predicted expectations. This research was a comparative type. This study employed three variables; Non-Performing Financing (NPF), Financial Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR). The data was utilised quantitative, and the source was secondary information in the form of financial statements. The data was collected using documentation and literature review methods. This study's population consisted of all Islamic commercial banks in Indonesia, comprising 15 banks. The sampling technique employed purposive sampling with a total sample of 10 Islamic commercial banks. The findings revealed that the NPF and CAR values differed before and after credit restructuring. Meanwhile, FDR discovered the inverse outcome, with no difference in FDR before and after credit restructuring. The research result demonstrated that the credit restructuring that has been taking place throughout the COVID-19 pandemic had matched the predicted expectations, with the NFP of Islamic commercial banks decreasing and CAR increasing. On the other hand, credit restructuring has not been able to give a positive boost and can only stabilise the FDR of Islamic commercial banks in Indonesia.
Determination of The Best Employee Using The Behavioral Anchor Rating Scale Herman Sjahruddin; Poppy Hidayat; Irwan Moridu; I Nyoman Tri Sutaguna; Suratman
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.2915

Abstract

Human resource management is essential in improving the competence of human resources in the company, especially every employee, in carrying out operational activities for the company's common goals. Increasing competence requires each individual to improve performance for the company's success further and consider the provision of bonuses and allowances. An objective employee performance appraisal can produce the best employee appraisal decisions that are carried out by selecting many employees from several assessment criteria. This study aims to determine the best employee ratings by applying the Behavioral Anchor Rating Scale (BARS) method so that each parameter of employee attitude and behaviour assessment can be made on a measurable scale with rating and anchor value scales that show performance on each dimension of the four assessment criteria. The study results of 5 alternative employee candidates have successfully completed an objective assessment to produce one best employee result.
Effect of Financial Performance and Investment Decision on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Karona Cahya Susena; Mekar Meilisa Amalia; Irwan Moridu; Pandu Adi Cakranegara; Hengky Leon
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6233

Abstract

The purpose of this research is to analyze effect of financial performance and investment decision on company value in Manufacturing Companies Listed on the Indonesia Stock Exchange. The type of research used in this research is quantitative research. The sample in this study is Manufacturing Companies listed on the Indonesia Stock Exchange with the observed period from 2018 to 2021. The sample selection method in this study is purposive sampling. Based on the criteria, the research sample was 36 companies, so the observations that were used as samples for this study were 108 observational data. Hypothesis testing in this study uses a partial test. The results show that financial performance has not significant effect on company value in Manufacturing Companies listed on the Indonesia Stock Exchange. Investment decision has significant effect on company value in Manufacturing Companies listed on the Indonesia Stock Exchange.
Business Strategy Formulation Based on SWOT Analysis: Case Study of PT Hatten Wine Bali Farid Ardyansyah; I Nyoman Tri Sutaguna; Irwan Moridu; Pandu Adi Cakranegara; Dedik Wiryawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6005

Abstract

The purpose of this study is to analyze business strategy formulation based on strengths, weaknesses, opportunities, and threats (SWOT) analysis, case study of PT Hatten Wine Bali. This type of research is a qualitative research with descriptive method. The type of data used is secondary data and data collection using observation. The analysis technique used is SWOT analysis. The results of this study indicate that PT Hatten Wine Bali already has more value than other competitors, which is supported from the production process to the quality of the final product which is so selective that the quality of the product becomes the main reference.
Co-Authors Abdurohim Abdurohim ADE RISNA SARI Adrian Polim Agnes Soukotta Agung Anggoro Seto Agus Rofi’i Ahmad Tomu Ahmad, Srifatmawati Alfiana Alfiana Alfiana Amalia Amalia Amalia Anantadjaya, Samuel PD Andi Hidayatul Fadlilah Andrew Shandy Utama Anjarwati, Sri Ardhana Januar Mahardhani Ari Purwanti Arisanjaya Doloan Arisanjaya Doloan Asfahani Asfahani Asmita Wulansari Dg. Liwang Asri Ady Bakri Azizi, Muhammad Bakri, Asri Ady Barick Ahmad Setiawan Cakranegara, Pandu Adi Cakranegara, Pandu Adi Christine Riani Elisabeth Citra Arta, Deddy Novie Cut Dina Handayani Daniel Nemba Dambe Debiyanti Kune Dede Ridho Firdaus Dede Rustaman Denisa Denisa Deny Susanto Dian Ariani Djohan, Deva Donny Dharmawan Dwi Budi Srisulistiowati Erna Erna Ernawaty Usman Erwina Kartika Devi Eva Andriani Eva Yuniarti Utami Farid Ardyansyah Fida Oktafiani Fitri Devi Lestari Izaak Fitriani Fitriani Fitriani Ghazali Rahman, Moch Ridho Halima H Tambuak Haruni Ode Hasibuan, Renika Hendy Tannady Hengky Leon Hidayat, Ahmad Rifqi I Nyoman Tri Sutaguna I Wayan Karang Utama Ilham Arief Imam Jayanto Indra Kurniawan Inova Fitri Siregar, Inova Fitri Intan Hesti Indriana Irdiana, Sukma Iwan Adinugroho Iwan Adinugroho Iwan Henri Kusnadi Jamaluddin Majid Jemi Pabisangan Tahirs JURTAN LATUBA Karona Cahya Susena, Karona Cahya Khas Sukma Mulya Klemens Mere Kraugusteeliana Kraugusteeliana Latuni, Fandy Lenny M. Posumah Mahdi Mahdi Mardiana Ruslan Mekar Meilisa Amalia Melinda Melinda Miftahorrozi Miftahorrozi Muhammad Ilham Zulkarnain Sukiman Kau Muhammad Imam Asnawi Muhammad Sujai Muhammad Umar Maya Putra Muhsin N Bailusy Natalia Reyne Lumentah Ngurah Pandji Ni Made Putri Widianingsih Ninik Churniawati Nur Aisyah Qadri Saiful Nur Widyawati nur, Indrayani Nurcahya Hartati Posumah Nurcahya Hartaty Posumah Nurcahya Hartaty Posumah Nurcahya Hartaty Posumah Nurmawati Mambuhu Nurul Afifah PA. Andiena Nindya Putri Pini Susanti Poppy Hidayat Posumah, Nurcahya Hartaty Rahmad Fajar Sidik Ramdhan Kurniawan Revi Sesario Rihfenti Ernayani Rini Hadiyati RINI HADIYATI Rohsita Amalyah Rasyid Rosfianti M. Yadasang Rosfianti M. Yadasang Rosma Ndiak Rukiyanto Rukiyanto, Rukiyanto Sahalina Ode Hasani Samuel PD Anantadjaya Shevti Arbekti Arman Siddiqa, Heidi Siti Fatimah Sitti Damayanti Adista Sjahruddin, Herman Sudarmanto, Eko Sufyati HS Sugianto Sugianto Suhendar Suhendar Sumartono Sumartono Suratman Suriani, Seri Susatyo Adhi Pramono, Susatyo Adhi Suwanti Tasrim, Tasrim Teguh Arifianto Teguh Setiawan Wibowo Tienni Mariana Simanjorang Tio Devilishanti Vivid Violin Wahyudin Rahman Wenny Desty Febrian Febrian Weraman, Pius Widyatmoko Widyatmoko Wijayanti, Indah Oktari Wildoms Sahusilawane Wily Mohammad winda lestari Windy Johan Wiryawan, Dedik Yasir Maulana Yenny Anggreini Sarumaha Yusni Yusni Yusni Yusni Zainal Abidin