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All Journal Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS International Journal of Economy, Education and Entrepreneurship (IJE3) Daengku: Journal of Humanities and Social Sciences Innovation Implementasi Manajemen & Kewirausahaan
Suhendra, Suhendra
Fakultas Ekonomi Universitas Patria Artha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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 1 
The Climate Changes in Banking Credit to The Financial Cycle During The Covid-19 Pandemic in Indonesia Edwin Basmar; Carl M. Campbell-III; Erlin Basmar; Suhendra S.
Jurnal Manajemen Bisnis Vol. 9 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

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

Abstract

The Covid-19 Pandemic changed the banking credit climate that affected financial stability and Indonesia's economic growth, as measured using the development of the Ed Waves Index model through time series data from the Financial Statements of Bank Indonesia in 1950 – 2021, which found that the banking credit climate Pre-Covid-19 Pandemic was pressure between 1.4 Amplitude to 3.5 Amplitude and the financial cycle wave was pressure between 2.0 Amplitude to -0.3 Amplitude, while during Covid-19 Pandemic, the banking credit climate was pressure between -1.1 Amplitude to -2.1 Amplitude, while the financial cycle wave was pressure between - 2.0 Amplitude to -2.7 Amplitude, with different implications for financial stability and economic growth in Indonesia.
The Effect of Internal Control System, Clarity of Budget Objectives and Delegation of Authority on Managerial Performance Suhendra; Indri Septiani
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 1 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku1437

Abstract

This study aims to determine and analyze the effect of the internal control system, budget target clarity and delegation of authority on government managerial performance This study uses primary data obtained from distributing questionnaires. The respondents in this study were several staff and employees at the Governor's office of South Sulawesi Province. The number of samples in this study were 64 respondents. Analysis of research data using multiple linear regression. The results showed that: (1) The internal control system has a positive and insignificant effect on government managerial performance. (2) Budget target clarity has a positive and insignificant effect on government managerial performance. (3) Delegation of authority has a positive and insignificant effect on government managerial performance.
FINANCIAL PERFORMANCE OF VILLAGE-OWNED ENTERPRISES (BUMDES) IN PAKATTO VILLAGE, BONTOMARANNU SUB-DISTRICT, GOWA REGENCY Ridwan Ridwan; Fina Diana; Suhendra Suhendra; Firmansa Firmansa
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.121

Abstract

This study aims to determine the financial performance of Village Owned Enterprises (BUMDes) in Pakatto Village, Bontomarannu District. The analytical method used is financial ratio analysis using Profitability ratios (Net Profit Margin and Return On Equity), Liquidity (Current Ratio), and solvency (Debt to Equity Ratio). The results of the calculation of the Net Profit Margin profitability ratio in 2020 are 12.38% and in 2021 it is 20.12%. Return On Equity in 2020 is 64.62% and in 2021 it is 76.99%. The liquidity ratio using the Current Ratio in 2020 is 378.42%, and in 2021 it will be 828.83%. The solvency ratio using the Debt-to-Equity Ratio in 2020 is 23.31%, and in 2021 it will be 10.91%. Based on the profitability ratio data analysis, Net Profit Margin and Return on Equity are very good because the figures have exceeded the standard. In terms of liquidity, the Current Ratio does not meet its obligations (debt) properly because it needs to comply with the established standards. Regarding solvency, the Debt-to-Equity Ratio has met the standard because the resulting figure has passed the established standard.  
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PT. BUMI SARANA BETON Adam Rukmana; Suhendra Suhendra
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 1 (2020): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i1.345

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja PT. Bumi Sarana Beton dengan menggunakan pengukuran Balanced Scorecard. Instrumen utama dalam penelitian ini adalah kuesioner yang dibagikan kepada karyawan dan karyawati PT. Bumi Sarana Beton di Makassar dinilai di tahun 2018, untuk mengukur kondisi kepuasan karyawan selama tahun 2015 sampai 2017.Pengukuran tersebut diukur dengan pengukuran Skala Likert. Analisis data digunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa kinerja perusahaan dari empat prespektif yaitu prespektif keuangan, prespektif pelanggan, prespektif bisnis internal, prespektif pembelajaran dan pertumbuhan menunjukkan bahwa kinerja perusahaan PT Bumi Sarana Beton dinyatakan cukup.Hal ini terjadi karena masih banyak rasio yang belum memenuhi kategori scorecard baik dari sisi keuangan maupun non keuangan, diantaranya adalah Return on Investmen, Current Ratio, Akuisisi Pelanggan, Profitabilitas Pelanggan, dan Produktifitas Karyawan.
Analysis of the effect of public service obligation on return on assets, return on equity, and current ratio in subsidized state-owned enterprises for the period 2020–2024 Suhendra Suhendra; Nur Azzizah Salsabila; Nur Latifa Kholisa
Implementasi Manajemen & Kewirausahaan Vol 6 No 1 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i1.739

Abstract

In state-owned enterprises, balancing financial performance with public service mandates remains a critical challenge, particularly when government compensation policies directly affect corporate operations. Public Service Obligation (PSO) is designed to ensure the provision of essential services to society; however, its implications for the financial performance of state-owned enterprises require comprehensive empirical examination. This study aims to analyze the effect of Public Service Obligation (PSO) on the financial performance of subsidized State-Owned Enterprises (Badan Usaha Milik Negara/BUMN) in Indonesia during the 2020–2024 period. The research adopts a quantitative approach using secondary data collected through documentation of published annual reports and financial statements. The population consists of all BUMN receiving PSO, with purposive sampling applied to select seven enterprises that consistently received PSO and disclosed complete financial data. The study focuses on Indonesia as the research setting and examines financial performance through Return on Assets (ROA), Return on Equity (ROE), and the Current Ratio. Data analysis is conducted using descriptive analysis, simple linear regression, and hypothesis testing through t-tests and F-tests. The findings indicate that PSO exerts a significant influence on the financial performance of BUMN. PSO contributes positively to asset-based profitability and short-term liquidity, while exhibiting a negative relationship with equity-based profitability. These results highlight the inherent trade-off between public service responsibilities and financial efficiency within state-owned enterprises. The study implies that policymakers and BUMN management must design PSO compensation mechanisms that not only ensure service sustainability but also preserve financial performance, particularly capital efficiency and liquidity stability.
Co-Authors Adam Rukmana Basmar, Edwin Carl M. Campbell-III Erlin Basmar Fina Diana Firmansa Firmansa Indri Septiani Nur Azzizah Salsabila Nur Latifa Kholisa Ridwan Ridwan