Article Per Year (5 Year)
p-Index From 2021 - 2026
9.878
P-Index
This Author published in this journals
All Journal Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) 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) (JUMPER) 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
Unknown Affiliation
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

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 79 Documents
Search

 4   5   6   7   8 
The Impact Of Profitability And Solvency On Company Value Coal Mining Subsector Businesses Listed On The Stock Exchange Of Indonesia 2020–2024 Uswatun Hasanah; Siti Hasbiah; Annisa Paramaswary Aslam; Anwar; Nurman
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1158

Abstract

Coal mining firms listed on the Indonesia Stock Exchange (IDX) are the subject of this study between 2020 and 2024. These Businesses have a very important part in the national economy but simultaneously face difficulties like price volatility, shifts in global demand, and renewable energy transition policies. The study is motivated by previous various research results regarding impact of solvency and profitability on company value, necessitating further empirical examination. This study's objective is to evaluate the impact of profitability and solvency on company value. A quantitative causal-associative approach was employed using panel data from eight businesses that consistently release yearly reports throughout the study period, generating 40 observations. Analysis of multiple linear regression was performed on the data using SPSS version 30. The findings reveal that profitability, represented by Return on Assets (ROA), has a negative yet insignificant impact on company value as measured by Price to Book Value (PBV). Conversely, solvency, proxied by Debt to Equity Ratio (DER), demonstrates a beneficial and noteworthy impact on the company's value. Collectively, profitability and solvency explain 20.3% of company value variation. These results underscore the importance of maintaining a balanced capital structure to enhance investor confidence and corporate valuation. Academically, this research enriches financial management literature within the energy sector, while practically offering insights for managers and investors in financial decision-making.
Penerapan Pencatatan Keuangan Digital Pada UMKM Batik Krakatoa Cilegon Nurman; Ageng Aufa Zaki; Lidia Ning Tias; Rahmalia Putri; Annisa Oktavia Ramadhani
TRIDAYA: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): TRIDAYA [In Pres]
Publisher : Prodi Akuntansi, Universitas Pamulang Kampus Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/tridaya.v3i1.57540

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian yang kontribusinya harus didukung dengan tata kelola yang baik. Namun, UMKM Batik Krakatoa Cilegon menghadapi tantangan berupa rendahnya akurasi informasi keuangan akibat sistem pencatatan yang masih manual, khususnya kesulitan dalam menghitung Harga Pokok Penjualan (HPP) yang akurat. Kegiatan Pengabdian Mahasiswa kepada Masyarakat (P(M)kM) ini bertujuan mendeskripsikan proses implementasi sistem pencatatan keuangan digital menggunakan aplikasi Catatan Keuangan Usaha by Ogestudio dan menganalisis dampaknya terhadap konsistensi operasional mitra. Metode pelaksanaan P(M)kM yang digunakan adalah pendekatan kualitatif-partisipatif dengan empat tahapan utama: persiapan, penerapan, pengecekan, dan monitoring, yang dirancang untuk beralih dari pencatatan manual ke sistem digital yang terstruktur. Hasil pengabdian menunjukkan bahwa digitalisasi berhasil meningkatkan pemahaman awal dan kemampuan dasar mitra dalam input data, yang pada gilirannya mampu mengurangi potensi kesalahan input. Namun, tantangan utama terletak pada konsistensi penerapan harian dan kedisiplinan mitra dalam menjalankan Standar Operasional Prosedur (SOP) yang telah disusun. Oleh karena itu, kesimpulan program menegaskan bahwa keberlanjutan digitalisasi sangat bergantung pada komitmen mitra untuk beradaptasi, dan disarankan agar program pendampingan lanjutan difokuskan pada penguatan disiplin dan monitoring rutin.
Analysis of Total Coliform Bacteria in Domestic Wastewater of Makassar City Using the Most Probable Number (MPN) Method Syaiful, Muhammad Fadhil; Amrullah, Syarif Hidayat; Amrullah, Dirhamzah; Anggraeni, Rini; Nurman; Rosmah
Indonesian Journal of Ecology and Conservation Vol 2 No 2 (2025): Tropical Ecology and Biodiversity
Publisher : Center for Ecology, Conservation and Ethnobiology Studies, Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/ijec.v2i2.4760

Abstract

Domestic wastewater serves as a habitat for various microorganisms, including coliform bacteria. High concentrations of total coliform exceeding the established wastewater quality standards indicate the presence of pathogenic contaminants that may contribute to the spread of waterborne diseases. This study aimed to determine the total coliform bacteria present in domestic wastewater in Makassar City. The method used was microscopic examination employing the Most Probable Number (MPN) method. The results of the MPN test showed that out of 50 domestic wastewater samples analyzed, 29 samples (58%) met the wastewater quality standards, while 21 samples (42%) did not meet the established standards. The samples analyzed were collected from various sources of domestic wastewater, including hotels, hospitals, factories, and shopping centers distributed across Makassar City
Pengaruh Struktur Modal, Struktur Aktiva dan Profitabilitas Terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Rahmadani, Dwi; Amin, Andi Mustika; Nurman; Anwar; Aslam, Annisa Paramaswary
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 1 (2026): May
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v5i1.3952

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh struktur modal, struktur aktiva, dan profitabilitas terhadap nilai perusahaan pada emiten sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang berasal dari laporan keuangan perusahaan. Analisis data dilakukan menggunakan program Eviews 13. Populasi dalam penelitian ini adalah 131 perusahaan sektor consumer non-cyclicals di BEI, kemudian ditentukan 27 perusahaan sebagai sampel melalui teknik purposive sampling, dengan total 135 observasi. Tahapan analisis meliputi statistik deskriptif, pemilihan model data panel, uji asumsi klasik, analisis regresi data panel, uji simultan, uji parsial, serta uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara simultan, struktur modal, struktur aktiva, dan profitabilitas terbukti berpengaruh signifikan terhadap nilai perusahaan pada sektor consumer non-cyclicals. Secara parsial, struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan, struktur aktiva berpengaruh positif namun tidak signifikan terhadap nilai perusahaan, serta profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan.
PENGARUH BEBAN KERJA DAN KOMPENSASI TERHADAP MOTIVASI KERJA PEGAWAI DINAS PEMADAM KEBAKARAN DAN PENYELAMATAN KOTA MAKASSAR Nurmelisa; Nurman; Tenri S.P Dipoatmodjo; Chalid Imran Musa; Burhanuddin; Anang Setiawan
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.938

Abstract

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan kompensasi terhadap motivasi kerja pegawai, baik secara parsial maupun simultan pada Dinas Pemadam Kebakaran dan Penyelamatan Kota Makassar. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Populasi penelitian berjumlah 198 pegawai, dengan sampel sebanyak 70 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan program SPSS dengan teknik analisis regresi linear berganda, serta melalui uji instrumen, uji asumsi klasik, dan uji hipotesis. Hasil/Temuan – Hasil penelitian menunjukkan bahwa beban kerja berpengaruh positif dan signifikan terhadap motivasi kerja pegawai, demikian pula kompensasi berpengaruh positif dan signifikan terhadap motivasi kerja. Secara simultan, beban kerja dan kompensasi terbukti memberikan pengaruh signifikan terhadap motivasi kerja pegawai. Temuan ini mengindikasikan bahwa pengelolaan beban kerja yang seimbang serta pemberian kompensasi yang adil dan layak menjadi faktor penting dalam meningkatkan motivasi kerja pegawai.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN PERIODE 2023 – 2024 Husnia; Andi Mustika Amin; Annisa Paramaswary Aslam; Nurman; Abdul Rahman
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.954

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.
Pengaruh Disiplin Kerja Terhadap Kepuasan Kerja dengan Stres Kerja Sebagai Variabel Intervening pada Pegawai Samsat UPTB Pendapatan Wilayah Kabupaten Gowa Nurjannah; Musa, Chalid Imran; Natsir, Uhud Darmawan; Sahabuddin, Romansyah; Nurman
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sinomika.v5i2.1564

Abstract

This study aims to analyze the influence of work discipline on job satisfaction, both directly and indirectly through work stress as an intervening variable on employees of the Samsat UPTB Regional Revenue Office of Gowa Regency. The study used a quantitative approach with an explanatory research design. The study population included all employees of the Samsat UPTB Regional Revenue Office of Gowa Regency. The sampling technique used saturated sampling, so that all members of the population, totaling 46 employees, were used as research respondents. Data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS application. The analysis was carried out through evaluation of the measurement model, evaluation of the structural model, and hypothesis testing to determine the direct and indirect effects between variables. The results of the study indicate that work discipline has a positive and significant effect on work stress and job satisfaction. Work stress also has a positive and significant effect on job satisfaction. In addition, the results of the indirect effect test indicate that work stress is able to significantly mediate the effect of work discipline on job satisfaction. These findings indicate that the implementation of work discipline and work stress management are important aspects in improving employee job satisfaction. Therefore, organizations need to implement disciplinary policies consistently while ensuring that job demands remain at a level that employees can manage.
Pengaruh Beban Kerja Dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai Pada Kantor Badan Perencanaan Pembangunan Riset Dan Inovasi Daerah (BAPPERIDA) Kabupaten Mamasa Dawa, Natsharani Tasik; Nurman; Burhanuddin; Musa, Chalid Imran; Natsir, Uhud Darmawan
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sinomika.v5i2.3588

Abstract

This study aims to analyze the influence of workload and work discipline on employee job satisfaction at the Regional Development Planning, Research, and Innovation Agency (BAPPERIDA) Office of Mamasa Regency. The type of research used is quantitative with an associative approach, using a questionnaire instrument distributed to 56 active employee respondents. Data were analyzed through multiple linear regression analysis with the help of the SPSS version 27 program. The results of the study indicate that partially workload and work discipline have a positive and significant effect on job satisfaction. Simultaneously, workload and work discipline together have a significant effect on job satisfaction. The coefficient of determination (R²) value is 0.585, which means that 58.5% of the variation in employee job satisfaction is explained by these two variables, while the remaining 41.5% is influenced by other factors outside the model such as the work environment, compensation, and leadership style.
Pengaruh Green Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Subsektor Industri Dasar Dan Kimia (2020–2024) Nuralisa; Anwar Ramli; Anwar; Nurman; Abdul Rahman
Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2026): Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA)
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v8i2.4437

Abstract

This study aims to analyze the effect of Green Accounting on firm value with profitability as an intervening variable in basic and chemical industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting is measured through environmental cost disclosure, profitability is proxied by Return on Equity (ROE), and firm value is represented by Price to Book Value (PBV). The research employs a quantitative approach using panel data regression and mediation testing with the Sobel method. The sample was selected using purposive sampling based on predetermined criteria. The results show that Green Accounting has no significant effect on profitability, indicating that environmental accounting practices have not yet contributed to short-term financial performance. However, Green Accounting has a positive and significant effect on firm value, suggesting that environmental transparency is appreciated by investors and positively influences market perception. Profitability also has a positive and significant effect on firm value, meaning that a company’s ability to generate profit remains a key determinant in market valuation. Furthermore, profitability is unable to mediate the relationship between Green Accounting and firm value due to the insignificant effect of Green Accounting on profitability. Thus, the influence of Green Accounting on firm value is direct rather than mediated through profitability.
Co-Authors A. Nur Azilah A. Wulandari Abdi Akbar Idris 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 Fadelia, Regita Fadianti, Nurhas Fausyah, Nur 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 Juliani Khairul, Nila Karmila Kasrianti Khairun Umrah Lidia Ning Tias Lintang Dwi Wulandari Luthfiana, Andi Gita Aqilah M. Ikhwan Maulana Haeruddin Madina Maghfirah Sultan, Nurul Maisyaroh, Ummi Mansyur, Muthmainnah Maulana, M. Ikhwan Maulidsa Qadyannu Mukarram, Hadratul Musa, Muh Ichwan Musa, Muhammad Ichwan Musfira, Nur Fauziah Natsir, Uhud Darmawan Nur Hidayah Nur Suka Nengsih Nuralisa 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 Ramadhani, Khusnul Khatimah Putri Rezky Amalia Hamka Rini Anggraeni Risdayanti Idris Riska 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 Widhi Kurniawan, Agung Yand. S, Britny Zainal Ruma Zehroh, Halimatus Zulkarnaen, Muh. Faiq