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All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Paulus Journal of Accounting (PJA)
Abdul Rahman Laba
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Economics, Econometrics & Finance Social Sciences

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THE ANALYSIS OF EARNING MANAGEMENT AND FINANCIAL PERFOMANCE BEFORE AND AFTER THE ACQUITION OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Weni Patanduk; Abdul Rahman Laba; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 3 No 3 (2020)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v3i3.344

Abstract

One strategy that companies can do to achieve a strong market is by improving company performance, strengthening capital conditions and expanding. This study aims to determine earnings management practices with a pattern of increasing profits before making acquisitions and differences in financial performance before and after companies make acquisitions. Samples are companies listed on the Indonesia Stock Exchange in 2016 to 2018 with a purposive sampling approach. Data were analyzed using IBM SPPS Statistics 23. The results of this study indicate that: (1) There is no earnings management practice by the acquirer by increasing the accrual value before and acquisition, (2) Financial performance proxied by CR, TATO, NPM, and DER, did not experience significant differences, both before and after the acquisition. (3) Financial performance, which is proxied by CR, NPM, TATO, DER, which is tested by Independent Paired Sample Test, shows that there is no significant difference before and after acquisition. (4) Financial performance, which is proxied by CR, NPM, TATO, DER, which is tested by the Wilcoxon Sign Rank Test shows that CR, DER and TATO, there are no significant differences before and after the acquisition. The Net Profit Margin experienced significant financial performance differences and experienced an increase before and after the acquisition.
Strategy to Increase Competitiveness of Tourism Sector MSMEs in Parepare Firmasyah Firmasyah; Abdul Rahman Laba; Mursalim Nohong
Hasanuddin Journal of Applied Business and Entrepreneurship Vol 4 No 1 (2021)
Publisher : Master of Management, Faculty of Economics and Business, Hasanuddin University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjabe.v4i1.422

Abstract

The research aims to identify internal and external factors as well as strategies to increase the competitiveness of the tourism sector in the tourism sector in Parepare City. The research was conducted in the City of Parepare. The number of samples is 30 MSMEs managers in the tourism sector and informants in the tourism industry in the City of Parepare. Data collection was carried out through observation, documentation, interviews, and questionnaires. Data were analyzed by using a qualitative descriptive approach with SWOT and AHP analysis. The results show that the highest score is on the strength factor of a technology-based room reservation system, the quality of raw materials, and the characteristics of local products. Weakness factors are not having a tourism business certification, product prices are less affordable, and the minimal use of technological tools. Opportunity factors are synergy among hoteliers, increasing tourists, and developing marketing locations. The threat factors for tourism competition among regions, the number of competitive processed products, and product competition. The results of the AHP method show the priority criteria to achieve the main focus. The factor level is human resources, the actor level, namely the Department of Manpower. The level of priority objectives, namely, the quality and productivity of the tourism MSMEs in the tourism sector. The alternative priority strategy that is implemented is to form a training forum for MSMEs in the tourism sector, utilize training and production equipment assistance, and develop tourism packages and digital technology so that it will have an impact on increasing the competitiveness of SMEs in the tourism sector in the city of Parepare.
ANALYSIS OF THE IMPACT OF EMOTIONAL INTELLIGENCE AND HEDONISM LIFESTYLE ON PERSONAL FINANCIAL MANAGEMENT OF STUDENTS IN MAKASSAR CITY Khumairah Nurmagfirah Samsir; Abdul Rahman Laba; Fauzi R Rahim
Paulus Journal of Accounting (PJA) Vol. 5 No. 1 (2023): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the impact of emotional intelligence and hedonic lifestyle on students' personal financial management .Healthy personal finance is an important aspect of student life to achieve financial stability, reduce stress, and improve quality of life. However, various factors such as emotional intelligence and hedonic lifestyle can influence management behaviorstudent finance. Research method This research uses a correlational quantitative research type. The population is Students majoring in Accounting at the Faculty of Economics and Business Class of 2021, Hasanuddin University. The results of this study prove that emotional intelligence has an effect on personal financial management. Likewise, the hedonistic lifestyle has a significant positive effect on student personal financial management.
Co-Authors Fauzi R Rahim Firmasyah Firmasyah Khumairah Nurmagfirah Samsir Mursalim Nohong Weni Patanduk