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All Journal Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) Administraus Jurnal Ilmu Administrasi dan Manajemen Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) JKP (Jurnal Kajian Pemerintah: Journal of Government Social and Politics) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi MES Management Journal Bulletin of Management and Business Jurnal Manajemen dan Bisnis Economics and Business Journal Journal of Economic Education and Entrepreneurship Studies Jurnal Bisnis Kolega (JIMBE) Jurnal Inovasi Bisnis Manajemen dan Akuntansi Journal of International Multidisciplinary Research MAXIMAL Paramacitra : Jurnal Pengabdian Masyarakat Nusantara Economics and Entrepreneurships Journals Journal of Indonesian Primary School IJHABS Journal of Studies in Academic, Humanities, Research, and Innovation TRIDAYA: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Ecology and Conservation

Nurman

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Author-ID : 3614038

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Implementasi Keputusan Bupati Rokan Hulu Nomor 250 Tahun 2011 Tentang Pembentukan Tim Sekretariat Tim Intensifikasi Pajak Bumi Dan Bangunan Di Kabupaten Rokan Hulu Armiati; Nurman
Jurnal Kajian Pemerintah: Journal of Government, Social and Politics Vol. 1 No. 2 (2015): Oktober
Publisher : UIR Press

Sesuai dengan Undang-Undang Nomor 12 Tahun 1994 tentang Pajak Bumi dan Bangunan, dimana pada pasal 3 ayat (2) Pajak Bumi dan Bangunan adalah Pajak Negara yang sebagian besar penerimaannya merupakan pendapatan daerah dan berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor 1007/KMK.04/1985 Tentang Pelimpahan Kewenangan Penagihan Pajak Bumi dan Bangunan kepada Gubernur Kepala Daerah Tingkat I dan /atau Bupati / Walikota Kepala Daerah Tingkat II. Permasalahan dirumuskan dalam pertanyaan penelitian: “Bagaimana Implementasi Keputusan Bupati Rokan Hulu Nomor 250 Tahun 2011 Tentang Pembentukan Tim dan Sekretariat Tim Intensifikasi Pajak Bumi Dan Bangunan?”Penulis mencoba menjawabnya melalui penelitian dengan menggunakan metode deskriptif kualitatif. Dari hasil penelitian dapat disimpulkan bahwa Dalam implementasi Pembentukan Tim dan Sekretariat Tim Intensifikasi Pajak Bumi Dan Bangunan ini dapat disimpulkan: 1) Ukuran dan tujuan kebijakan belum dapat tercapai sesuai dengan target, 2) Sumber-sumber Kebijakan sudah berjalan sesuai dengan ketentuan peraturan perundang-undangan yang berlaku, 3) Aspek Ciri-ciri sifat badan/instansi pelaksana belum secara baik terlaksana dimana KPP Pratama Bangkinang belum mampu memberikan pelayanan khususnya terhadap pemuktahiran data pajak, 4) Komunikasi antar KPP Pratama Bangkinang dan aparat pemerintah kabupaten Rokan Hulu tidak berjalan dengan baik hal ini disebabkan luasnya wilayah kerja KPP Pratama Bangkinang. 5) Sikap aparat pelaksana yang harus ditingkatkan dengan mengadakan pelatihan dan pemotivasian agar setiap staf dapat melaksanakan kegiatan secara optimal sesuai dengan peran, tugas dan tanggungjawabnya. 6) Tingginya pengaruh aspek sosial, ekonomi dan politik dalam implementassinya.. Pelaksanaan sistem perpajakan ini dalam implementasinya belum terlaksana secara optimal.

Analisis Kebijakan Dividen Perusahaan dan Kebijakan Hutang (Studi Kasus Pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Arsil Ainun Rahman; Anwar; Nurman; Romansyah Sahabuddin; Muh. Ichwan Musa
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.706

The purpose of this study was to determine the level of dividend policy analysis proxied by the Dividend Payout Ratio (DPR) and debt policy proxied by the Debt To Equity Ratio (DER). This study uses a sample of manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange (IDX) for 2020-2021. The type of data used in this research is secondary data. Data analysis was performed by analyzing financial ratios, namely the Dividend Payout Ratio and the Debt To Equity Ratio. The results of this study indicate that: 1). Dividend policy in review from the ratio of market prospects as measured by the DPR's Dividend Payout Ratio, it can be seen that the company's ability to pay dividends is stable. Meanwhile 2). The company's debt policy in terms of the solvency ratio (Leverage/coverage) as measured by the Debt To Equity Ratio (DER) for 2020-2021 can be categorized as high with a low.

Supervisi Akademik sebagai Upaya Meningkatkan Kualitas Mengajar Guru dan Hasil Belajar Siswa di Madrasah Tsanawiyah Swasta Babussalam Besilam Nurman
Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Vol 29 No 01 (2022): April 2022
Publisher : LPPM STAI Ihyaul Ulum Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/tasyri.v29i01.449

Penelitian ini membahas tentang supervisi akademik yang dilakukan oleh Pengawas Madrasah terhadap guru di Madrasah Tsanawiyah swasta Babussalam Besilam. Tujuannya adalah untuk menjelaskan bagaimana kegiatan pelaksanaan supervisi tersebut dapat meningkatkan kualitas mengajar dan hasil belajar siswa di Madrasah tersebut, pada Tahun Pelajaran 2021/2022. Fokus utama penelitian adalah penyusunan perangkat perencanaan pembelajaran yang harus dibuat oleh guru. Penggunaan langkah-langkah yang dibagi ke dalam tiga siklus sebagai cara utama untuk mengumpulkan data. Cara tersebut tentu menjadi ciri-ciri dari jenis penelitian kualitatif dengan pendekatan Penelitian Tindakan Sekolah (PTS). Analisis product moment dan uji t sebagai cara untuk mengelola dan menganalisis data, dengan 15 orang guru digunakan sebagai sampel. Kemampuan penyusunan perencanaan pembelajaran dan komponen pembelajaran merupakan kriteria yang dinilai. Hasil penelitiannya adalah pada siklus I nilai validitas kemampuan perencanaan pembelajaran guru sebesar 0,730 dan komponen pembelajaran sebesar 0,713, sedangkan nilai uji t terhadap kemampuan perencanaan pembelajaran guru sebesar 3,856 dan komponen pembelajaran sebesar 1,759. Pada perhitunagan siklus kedua terhadap siklus ketiga, nilai validitas kemampuan perencanan pembelajaran guru sebesar 0,911 dan komponen pembelarajan sebesar 0,906, dengan uji t sebesar 7.948 untuk kemampuan perencanaan pembelajaran guru) dan sebesar 3.701 untuk komponen perencanaan pembelajaran. Untuk kompetensi paedagogik guru, nilai rata-rata 15 mata pelajaran pada kegiatan awal di siklus pertama ke siklus kedua sebesar 0,690 untuk validitas dan 3,438 untuk uji t. Sedangkan pada siklus kedua tehadap siklus ketiga nilai validitas kegiatan awal pembelajaran mencapai 0,883 dan nilai uji t mencapai 6,773. Hasil tersebut menunjukkan adanya peningkatan kemampuan guru secara signifikan.

PENGARUH PENGETAHUAN KEUANGAN, SIKAP KEUANGAN DAN KEPRIBADIAN TERHADAP PERILAKU KEUANGAN PADA PELAKU UMKM KAIN TENUN RONGKONG Maulidsa Qadyannu; Hety Budiyanti; Nurman
JURNAL BISNIS KOLEGA Vol. 8 No. 2 (2022): Jurnal Bisnis Kolega (JBK)
Publisher : STIE-PMCI

This study aims to determine how the influence of financial knowledge, financial attitudes, and personality on financial management behavior in Rongkong woven fabric MSME actors. The type of research used in this study is a quantitative approach. The population in this study was a woven fabric craft center in Rongkong Village, North Luwu Regency with 80 people and all of them were taken as samples. Data collection techniques in research are library research, observation, and questionnaires. The data analysis technique used in this research is descriptive statistical analysis and inferential statistics with the help of the SPSS version 26 software program. The results of this study indicate that financial knowledge has no effect on financial management actors, while financial attitudes and personality have a significant effect on financial management actors on Rongkong woven fabric MSME actors.

PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAAN SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairun Umrah; Nurman; Andi Mustika Amin
JURNAL BISNIS KOLEGA Vol. 8 No. 2 (2022): Jurnal Bisnis Kolega (JBK)
Publisher : STIE-PMCI

This study aims to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The variables in this study are working capital turnover, cash turnover, accounts receivable turnover, inventory turnover (independent variable), and profitability as measured using the NPM ratio (dependent variable). The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange. While the sample in this study there were 19 companies that met the sample selection criteria. Data collection using documentation techniques. the analysis technique used is the statistical method of multiple linear regression. The results showed that partially working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover have a negative effect on profitability (NPM). Meanwhile, working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover simultaneously have a positive effect on profitability (NPM) in food and beverage companies listed on the IDX.

Pengaruh Struktur Modal Terhadap Profitabilitas pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022 Ayu Afrilia; Anwar; Andi Mustika Amin; Nurman; Annisa Paramaswary Aslam
Administraus Vol. 8 No. 2 (2024): Administraus: Jurnal Ilmu Administrasi dan Manajemen
Publisher : STIA Bina Banua Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56662/administraus.v8i2.217

Abstrak Tujuan dari penelitian ini yakni mengetahui pengaruh struktur modal terhadap profitabilitas.Variabel independen dalam penelitian ini adalah Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), dan Long-term Debt to Equity Ratio (LDER). Variabel dependen dalam penelitian ini adalah Return On Equity (ROE). Populasi pada penelitian ini yakni Perusahaan Ritel yang terdaftar di BEI periode tahun 2018-2022. Metode penentuan sampel pada penelitian ini adalah purposive sampling, yakni Teknik pengambilan sampel menggunakan kriteria tertentu, diperoleh 11 perusahaan yang memenuhi kriteria ini sehingga total sampel pada penelitian ini yakni 55 sampel. Metode analisis yang digunakan dalam penelitian ini yakni metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Variabel DAR dan LDER berpengaruh positif dan signifikan terhadap ROE, sedangkan DER berpengaruh negatif dan signifikan terhadap ROE. Kata Kunci: Struktur Modal;Debt to Asset Ratio (DAR);Debt to Equity Ratio (DER);Long-term Debt to Equity Ratio (LDER);Profitabilitas;Return On Equity (ROE) Abstract The purpose of this study is to determine the effect of capital structure on profitability. The independent variables in this study are Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long-term Debt to Equity Ratio (LDER). The dependent variable in this study is Return On Equity (ROE). The population in this study is Retail Companies listed on the IDX for the period 2018-2022. The method of determining the sample in this study was purposive sampling, namely the sampling technique using certain criteria, obtained 11 companies that met these criteria so that the total sample in this study was 55 samples. The analysis method used in this research is multiple linear regression analysis method. The results of this study indicate that the DAR and LDER variables have a positive and significant effect on ROE, while the DER has a negative and significant effect on ROE. Keywords: Capital Structure;Debt to Asset Ratio (DAR); Debt to Equity Ratio (DER);Long-term Debt to Equity Ratio (LDER);Profitability, Return On Equity (ROE)

OPTIMAL PORTFOLIO FORMATION ANALYSIS USING THE SINGLE INDEX MODEL DURING THE COVID-19 PANDEMIC: A Study on The LQ 45 Index on the Indonesian Stock Exchange (IDX) Rafiana A. S., Andi Besse; Maulana, M. Ikhwan; Anwar; Burhanuddin; Nurman
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.625

This study aims to determine the optimal portfolio formation using the single index model method on LQ 45 Index stocks for the period from March 2020 to December 2021. The population in this study consists of all company shares included in the LQ 45 Index during the specified period, totaling 45 stocks. A sample of 36 companies was selected using a nonprobability sampling technique with a purposive sampling method. Data collection was carried out using documentation techniques, primarily focusing on collecting closing stock price data. The data analysis process involved collecting the closing stock price data and utilizing the single index model method to identify an optimal portfolio. The results of this study indicate that 18 company shares were included in the optimal portfolio. These companies are ADRO (7.46%), AKRA (14.51%), ANTM (7.97%), ASII (4.42%), BBNI (3.3%), BBTN (1.8%), BMRI (4.55%), CPIN (1.45%), ERAA (11.14%), EXCL (3.19%), INCO (8.55%), INKP (3.98%), ITMG (5.08%), JPFA (4.86%), JSMR (3.37%), KLBF (8.3%), TKIM (1.85%), and TOWR (4.23%). The expected return for the portfolio is 4.38% per month, with a portfolio risk borne by investors of 0.29% per month. The study suggests that constructing a portfolio with the identified stocks can yield favorable returns. However, it is crucial to regularly reassess and adjust portfolios due to changing market conditions and individual risk preferences. The implications highlight the benefits of using the single index model for portfolio formation. By considering the relationship between individual stocks and the LQ 45 Index, investors can make informed decisions to maximize returns while managing risk. These specific stocks can serve as a starting point for further research in portfolio management.

THE INFLUENCE OF WORK ENVIRONMENT AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT UPT OFFICE. SAMSAT BULUKUMBA Adelia, Haera; Nurman; Idris, Abdi Akbar; Musa, Chalid Imran; Haeruddin, M. Ikhwan Maulana
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.648

This study aimed to examine the impact of work environment and work motivation on employee performance at the UPT office, Samsat Bulukumba. The sample population comprised 28 employees from the UPT office, and a saturated sampling method was employed for this quantitative research. Primary and secondary data were collected using a questionnaire distribution technique. The data were analyzed using SPSS 21. The findings indicated a positive relationship between the work environment (X1) and employee performance (Y), with a coefficient value of 0.396 (>2.059) and a significant value of 0.005 (<0.05). However, the work motivation (X2) exhibited a negative effect on employee performance (Y), with a coefficient value of -0.070 (<2.059) and a non-significant value of 0.559 (>0.05). The coefficient of determination revealed that the variables of work environment and work motivation accounted for 29.9% of the influence on employee performance, while the remaining percentage was attributed to other variables beyond the scope of this study.

PENERAPAN MANAJEMEN KEUANGAN SEKOLAH DI SMP NEGERI 1 BAJENG KABUPATEN GOWA Fadilah, Nurul; M. Ikhwan Maulana Haeruddin; Nurman
MANABIS: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Juni 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v2i2.1775

This study aims to determine the mechanism for implementing school financial management at SMP Negeri 1 Bajeng, Gowa Regency. The type of research used in this research is descriptive qualitative with data collection methods through observation, interviews and documentation studies. The data management and data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of this study indicate that the implementation of educational financial management at SMP Negeri 1 Bajeng, Gowa Regency can be carried out in a controlled and effective manner, especially in terms of financial allocation. Although in practice there are still some obstacles experienced by the school. The school education financial management system is implemented with reference to the preparation of the RKAM. The mechanism for implementing educational financial management at SMP Negeri 1 Bajeng includes financial planning, and auditing and financial accountability. With the creation of the RKAM that has been produced by the school during the annual work meeting, this is very helpful and supports the school in achieving the maximum success of each implementation of educational operational activities. The ability of human resources owned by SMP Negeri 1 Bajeng is a supporting factor for the school in overcoming obstacles that occur due to existing financial conditions with priority and unexpected financial expenditures/allocations

ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. KALBE FARMA TBK TAHUN (2016-2020) Taufiq, Muhammad Azizil; Nurman; Budianti, Hety
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.177

This study aims to determine how the financial performance of PT. Kalbe Farma, Tbk in 2016 to 2020 and to find out whether or not there is a difference between the EVA value produced by the company before the 2016-2019 pandemic and during the 2020 pandemic. The population in this study is the company's annual financial report, while The sample used is the company's balance sheet and income statement. The data collection technique in this study is user documentation, then it will be analyzed using the Economic Value Added (EVA) method, which consists of the calculation of NOPAT, Invested Capital, WACC, Capital Charge, and EVA which is then tested using the Kruskal Wallis H Test method. The results of this study indicate that the company's EVA value from 2016 to 2020 continues to be positive, so it can be said that there is an economic added value to the company. Then, based on the Kruskal Wallis H Test by producing the Asymp value. Sig. of 0.157 (p > 0.05), it can be said that there is no difference in the EVA value generated by the company in the period before the 2016-2019 pandemic with the period during the 2020 pandemic.

Co-Authors A. Nur Azilah A. Wulandari Abdul Rahman Abdul Rahman Abdullah, Nur Hudaya Achmad Hamka Hamid Adelia, Haera Adri, Mutia Tasyah Ageng Aufa Zaki Agung Widhi Kurniawan Ahmad Ali Amalia Reviska Selamanda Amiruddin Tawe Amrullah, Dirhamzah Anang Setiawan Andi Dwi Wulandari Andi Mustika Amin Annisa Oktavia Ramadhani Annisa Paramaswary Annisa Paramaswary Aslam Anugrah Nurjannah Anugrah, Fira Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Aria Saputra Armiati Arsil Ainun Rahman Aslam, Annisa Paramaswary Asniwati Ayu Afrilia Budianti, Hety Burhanuddin Chalid Imran Musa Chalid Imran Musa Darmayanti, Puput Amelia Dawa, Natsharani Tasik Dipoatmodjo, Tenri S.P Dipoatmodjo, Tenri S.P. Dwi Anugerah Lestari Musa Eli Rahmawati, Eli Evi Puspita Sari Fadianti, Nurhas Hanafi, Anhar Ahmad Syah Hartini Hasbiah, Siti Hayati Hety Budiyanti Hety Budiyanti, Hety Husnia Ichwan Musa, Muhammad Idris, Abdi Akbar Ilma Wulansari Hasdiansa Indriani Agustina, Indriani Isra' Indriyani Jamnur, Adrian Maulana Karmila Kasrianti Khairun Umrah Lidia Ning Tias Lintang Dwi Wulandari Luthfiana, Andi Gita Aqilah M. Ikhwan Maulana Haeruddin Madina Maghfirah Sultan, Nurul Maulana, M. Ikhwan Maulidsa Qadyannu Musa, Muh Ichwan Musfira, Nur Fauziah Natsir, Uhud Darmawan Nur Hidayah Nur Suka Nengsih Nurjannah Nurmelisa Nurqalby, Azzahrah Nursafitri Nursyahidah, Sumaya Nurul Amanda Nurul Fadilah Aswar Nurul Fadilah, Nurul Paramaswary Aslam, Annisa pengelola, pengelola Pertiwi, Nabilah Rafiana A. S., Andi Besse Rahmadani, Dwi Rahmalia Putri Ramadhani, Gina Rezky Amalia Hamka Rini Anggraeni Risdayanti Idris Romansyah Sahabuddin Rosmah Ruma, Zainal Safira Ainu Nadira Sofyan Saiful Sapira, Amani Sahra Serli Siti Hasbiah Syaiful, Muhammad Fadhil Syamsul, Ikhlazhizha Syarif Hidayat Amrullah Taufiq, Muhammad Azizil Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmodjo Thoharoh, Muchibatut USWATUN HASANAH Vira Ayustina We Batary Pada Zainal Ruma Zulkarnaen, Muh. Faiq

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