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All Journal Jurnal Sinar Manajemen KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Equity: Jurnal Akuntansi
Andi Mattulada Amir
Universitas Tadulako
Economics, Econometrics & Finance Social Sciences

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Descriptive Study of STANDARD SHOPPING ANALYSIS (Technical Assistance and Training) NORTH MAMUJU REGENCY Andi Mattulada Amir
Jurnal Sinar Manajemen Vol. 5 No. 1: MARET 2018
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i1.168

Abstract

The preparation of the Shopping Expenditure Analysis (ASB) aims to serve as a guideline for the North Mamuju Local Government in drafting the Work Plan and Regional Work Unit Budget (RKA - SKPD) documents and establishing specific regional revenue and expenditure budgets for Assistance and Technical Training activities. This ASB model can be used SKPD in calculating the total ideal budget for each type of activity as well as its distribution into each shopping item. In formulating our ASB models based on the Budget Implementation Document (DPA) data of all SKPD within the Government of North Mamuju Regency. The DPA data used as the basis covers the previous budget DPA. This is with consideration that the budget contained in the DPA has been run by each SKPD. The ASB models obtained are the result of equalizing the activities that appear in the DPA document. So it can be effectively used in determining budgets for pre-existing or uniform types of activities. The emergence of new types of activities, or those that can not be synchronized with existing models, requires that changes in this ASB document be made.
Kinerja Keuangan (UMKM) Melalui Kebijakan Pendanaan dan Modal Kerja di Kabupaten Donggala Rajindra Rajindra; Andi Mattulada; Guasmin Guasmin; Rasmi Nur Anggraeni; Sri Haryani
Jurnal Sinar Manajemen Vol. 5 No. 2: AGUSTUS 2018
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31934/jsm.v5i2.297

Abstract

Kebijakan yang dikeluarkan pemerintah selama era reformasi mengindikasikan adanya keberpihakan untuk mempercepat proses pemberdayaan Usaha Mikro, Kecil dan Menengah (UMKM).  Pemerintah Kabupaten Donggala belum optimal dalam memperhatikan potensi UMKM untuk dikembangkan bukan saja pada pemberian bantuan modal tetapi juga pada aspek Kebijakan Pendanaan dan Kemampuan Modal Kerja, sehingga UMKM belum dapat menunjukkan kinerjanya terutama pada aspek Keuangan. Penelitian ini menggunakan pendekatan kuantitatif, dilakukan di Kabupaten Donggala dengan jumlah sampel 326 dari 1752 populasi. Ada pengaruh kebijakan pendanaan dan modal kerja terhadap kinerja keuangan UMKM di Kabupaten Donggala 
Determinan Perilaku Etis Mahasiswa Akuntansi Helmaise Sampewai; Andi Mattulada Amir; Jurana Nurdin S; M Ikbal A; Muhammad Din; Ternripada Ternripada
Equity: Jurnal Akuntansi Vol 2, No 2: April 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v2i2.277

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari pendidikan etika bisnis dan profesi, love of money, dan religiusitas terhadap perilaku etis mahasiswa akuntansi. Metode penelitian yang digunakan yaitu penelitian kuantitatif. Responden dalam penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako dengan jumlah sampel 90 orang yang terdiri dari angkatan 2016, 2017, dan 2018. Teknik pengumpulan data dengan menyebarkan kuesioner melalui google form. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan alat analisis SPSS versi 22 for windows. Hasil penelitian menunjukkan bahwa variabel pendidikan etika bisnis dan profesi berpengaruh positif terhadap perilaku etis mahasiswa akuntansi, begitu juga dengan variabel love of money dan religiusitas berpengaruh positif terhadap perilaku etis mahasiswa akuntansi.
Financial Performance Analysis and Review of Profitability Ratios at The BUMDes Cahaya Makmur Annisa Almaqfira; irma Irma Alimuddin; Andi Mattulada Amir
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 8 No 2 (2023)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v8i2.2781

Abstract

The purpose of this study was to determine the financial performance of BUMDes Cahaya Makmur in terms of profitability ratios consisting of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). This type of research is a type of descriptive research using a quantitative approach. The data was obtained from the financial statements of BUMDes Cahaya Makmur in Bakubakulu Village, Palolo District, Sigi Regency for the 2018-2021 period by carrying out data collection techniques through field research, observation, interviews and documentation in the form of photos in BUMDes Cahaya Makmur. The results of data analysis on the profitability ratios of the Cahaya Makmur BUMDes on the Gross Profit Margin ratio in 2018 (95.09% > 24.90%), in 2019 (225.13% > 24.90%), in 2020 (27.75% > 24.90%), and in 2021 (51.91% > 24.90%) with results above the standard until it is said to be quite good even though it has decreased. On the Net Profit Margin ratio of the four years 2018 (95.09% > 3.92%), 2019 (225.13% > 3.92%) and 2020 (27.75% > 3.92%) until 2021 (51.91% > 3.92%) got results that are far above the average value so that it is said to be very good. In the Return On Assets ratio in 2018 (1.07%), in 2019 (1.08%), in 2020 (0.22%) and in 2021 (0.54%) these values are far below the industry standard values Return On Assets (5.98%) so that it has not been used properly, this is the same as the Return On Equity value of the four years, namely 2018 (1.08%), 2019 (1.23%), 2020 (0 .5%) and in 2021 (2.06%) where this value is far below the industry standard Return On Equity (8.32%) which means the results from each year have not been used properly.
Co-Authors Annisa Almaqfira Guasmin Helmaise Sampewai irma Irma Alimuddin M Ikbal A Muhammad Din Nurdin, Jurana Rajindra Rasmi Nur Anggraeni Sri Haryani Ternripada Ternripada