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All Journal SEIKO : Journal of Management & Business Jurnal Ilmu Manajemen Profitability Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference
Sultan sarda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Journal : International Journal of Economic Research and Financial Accounting

 1 
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF SPECIAL HAJJ TRIPS, TRIPS UMRAH AND HALAL TRAVEL TOUR AT PT BIOTA WISATA TOUR & TRAVEL PERIOD 2018-2022 Arminda Makria Unan; Sultan Sarda; Alamsjah, Alamsjah
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.130

Abstract

This research aims to examine the comparison of financial performance between Special Hajj, Umrah and Halal Tour trips at PT Biota Wisata Tour & Travel for the 2018-2022 period. The variables used to compare financial performance are Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LDR), Net Profit Margin (NPM), Operating Profit Margin (OPM), Return On Equity Ratio (ROE), and Total Asset Return Over (TATO). This type of research is comparative research and the research sample is in the form of financial reports from 3 travel activities, namely Special Hajj, Umrah and Halal Tour. The sample was selected based on travel business activities at PT Biota Wisata Tour & Travel. The analytical method used is analysis of liquidity, solvency, profitability and activity ratios and a two-average difference test (Independent Sample test). The results of research using the difference between two means test show that there is no significant difference in financial ratios consisting of CR, DAR, DER, LDR and ROE between Special Hajj, Umrah and Halal Tour trips at PT Biota Wisata Tour & Travel during the research period. Meanwhile, NPM, OPM and TATO have significant differences between the three in the research period. Overall, the financial performance of Halal Tour trips is better than Special Hajj and Umrah trips at PT Biota Wisata Tour & Travel in the research period.
Factors In The Aspect Of Regional Financial Management Regarding The Budget Over Remains (Silpa) At The Gowa District Education Service Saskia, Saskia; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.184

Abstract

This type of research uses a descriptive method with a qualitative approach, which aims to determine the factors in the Regional Financial Management Aspect of the Surplus Budget Calculation (SILPA) at the Gowa Regency Education Office. This research was carried out at the Gowa Regency Education Office which took place from 30 April 2024 to 30 May 2024. This sample was taken from the Gowa Regency Education Office. The types of data used in this research are secondary data and primary data. Data collection was carried out by observation, interviews and documentation. In this research, the data sources used in data collection include subject data, physical data, documentary data. The research instruments used in this research used survey, observation and literature review methods. Based on the research results, data was obtained through in-depth interviews, observations and documentation, where all the informants who conducted in-depth interviews were the head of the Gowa Regency Education Office, Head of the General and Personnel Subdivision, Head of the Financial Accounting Subdivision and Secretary of the Gowa Regency Education Office regarding factors. Factors in the Regional Financial Management Aspect of Over Remaining Budget Calculations (SILPA) at the Gowa Regency Education Service which was discussed previously, the author draws the conclusion that with careful planning, structured administrative records, and increasing human resource competency, the Gowa Regency Education Office has made efforts to reduce the occurrence of SILPA.
The Influence Of Financial Literacy On The Financial Performance Of Small Businesses In Makassar City Windi Citra; Sultan Sarda; Nasrullah, Nasrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.190

Abstract

Windi Citra, 2024. The Influence of Financial Literacy on the Financial Performance of Small Businesses in Makassar City. Thesis. Department of Management, Faculty of Economics and Business, Muhammadiyah University of Makassar. Supervised by Sultan Sarda and Nasrullah. This research aims to determine the effect of financial literacy on the financial performance of small businesses in the city of Makassar. The population in this research is all small businesses recorded in the Makassar City Cooperatives and SMEs Department in 2022, namely 136 businesses. The type of data used in this research is quantitative data obtained from questionnaires distributed to 58 samples related to the problem being researched. Data were analyzed using a simple regression analysis method with the help of SPSS data processing to prove the hypothesis. The t test shows that the t-count > t-table value is 6.681 > 1.6725. Meanwhile, the significance value of the financial literacy variable is 0.000 <0.05. So it can be concluded that financial literacy has a positive and significant effect on business financial performance. The better the level of financial literacy of business actors, the better the resulting performance will be.
Analysis Of Financial Planning On The Sustainability Of Msme Businesses Rahmi, Rahmi; Sultan Sarda; Masrullah, Masrullah
International Journal of Economic Research and Financial Accounting Vol 2 No 4 (2024): IJERFA JULY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i4.197

Abstract

The purpose of this study is a type of quantitative research with the aim of determining the influence of financial planning in maintaining the sustainability of the MSME business in Makassar City. This sampling uses random sampling techniques from MSME actors in Makassar City who meet the criteria we determine. The type of data used in this study is quantitative data obtained from questionnaires that are shared and have a relationship with the problem under study. Data collection was carried out by observation, interviews and distribution of questionnaires. In this study, the data axis used in data collection includes primary data and secondary data. The research instrument used in this study is the Likert scale. Based on the results of data research using statistical calculations through the Statistical Package for the Social Science (SPSS) version 22 application regarding the influence of financial planning in maintaining the business continuity of MSMEs in Makassar City, the author draws a conclusion that financial planning has a positive and significant influence on business continuity. Good financial planning will influence MSME players in running their businesses and opening new branches.
Co-Authors Alamsjah, Alamsjah Andi Arman Andi Rustam Arminda Makria Unan Chairul Ichsan Chatarina Umbul Wahyuni Fitri Yunianti Irpan Linda Arisanty Razak Marwah Astuti Masrullah, Masrullah Mira Mira Muhaimin Muhaimin Mutmainna Muttiarni Muttiarni Nadia Dewi Zettira Nasrullah Nasrullah Nasrullah Nur Afmi Nurliana N Nurtasyiah Herman Rahmi Rahmi Salam Salam Salam Saskia, Saskia Syarthini Indrayani Syarthini Indrayani Windi Citra Zamrah Mustainah Ramadhani2