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Herlina Rasjid
Universitas Negeri Gorontalo
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Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan (Studi Kasus pada Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024) Tiara Abas; Herlina Rasjid; Meriyana Franssisca Dungga
JURNAL ADMINISTRASI & MANAJEMEN Vol 16, No 2 (2026): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v16i2.8573

Abstract

ABSTRAK Penelitian ini bertujuan menganalisis laporan keuangan untuk mengukur kinerja keuangan pada perusahaan Sub Sekor Pekebunan yang Terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data berupa data sekunder. Populasi dalam penelitian ini mencakup semua Perusahaan Sub Sektor Perkebunan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 7 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data menggunakan rasio keuangan, common size, sumber dan penggunaan dana. Hasil penelitian menunjukkan bahwa kinerja keuangan berdasarkan rasio Profitabilitas diukur dengan Return on Equity dinilai kurang baik, rasio Solvabilitas diukur dengan Total Asset Turnover dinilai kurang baik, rasio Solvabilitas diukur dengan Degree of Operating Laverage dinilai kurang baik. Kinerja keuangan berdasarkan common size serta sumber dan penggunaan dana cukup baik. Ketiga analisis menunjukkan keterkaitan yang erat. Kata Kunci: Laporan Keuangan dan Kinerja Keuangan
Contribution of taste and service quality: Case study of consumer satisfaction at Mas Imron Restaurant, Tabongo District Rindy Riyani Bilondatu; Herlina Rasjid; Tineke Wolok
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 2 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i2.25967

Abstract

This study reveals that both the quality of service and the taste of the meal play crucial roles in shaping customer satisfaction at Mas Imron Restaurant. When the service provided is efficient, friendly, and attentive, customers tend to feel more valued and comfortable, which positively impacts their general experience. Equally important is the flavor and presentation of the dishes; delicious, well-prepared meals encourage diners to return and recommend the restaurant to others. The findings emphasize that consistently maintaining high culinary standards and delivering exceptional service are essential strategies for building customer loyalty. Satisfied customers are more likely to become repeat patrons, fostering long-term relationships that benefit the restaurant’s reputation and growth. Furthermore, these factors give Mas Imron Restaurant a competitive edge in a crowded meal industry by differentiating it from competitors who might not prioritize quality and service as highly. The study underscores the need for continuous quality improvement in both kitchen operations and customer service practices to sustain high levels of satisfaction. Ultimately, the combined focus on excellent taste and outstanding service not only enhances customer experiences but also contributes significantly to the restaurant’s success and reputation in a competitive market. This insight underscores the importance of a holistic approach to service and culinary excellence for long-term business growth. Keywords: Customer Satisfaction; Service Quality; Taste
Kinerja Keuangan sebagai Mediator Hubungan Struktural Aset, Sumber Pembiayaan dan Nilai Perusahaan Herlina Rasjid; Meriyana Franssisca Dungga; Hamka Masse
Jurnal Ilmu Manajemen Vol. 15 No. 2 (2026): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i2.1141

Abstract

This study aims to analyze the effect of asset structure and financing sources on firm value with financial performance as a mediating variable in the Indonesian agricultural industry. The sample consisted of 24 agricultural companies during the 2020–2024 period, and the analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings reveal that financial performance, measured by Return on Assets (ROA) and Net Profit Margin (NPM), does not mediate the relationship between asset structure or financing sources and firm value, which was measured using Tobin’s Q and Price to Book Value (PBV). Asset structure, represented by fixed asset proportion and current ratio, does not significantly affect financial performance, as fixed assets in agricultural companies are often less productive in the short term and current ratio does not always reflect efficiency. Similarly, financing sources, measured by debt to assets ratio and debt to equity ratio, show no significant impact on financial performance, as high risk in agriculture makes debt financing increase interest burdens without ensuring profitability. These results highlight that firm value in the agricultural sector is more strongly shaped by external factors. Thus, improving firm value requires integrated strategies combining efficient asset management, innovative financing policies, and adaptation to external dynamics.
Contribution of Profitability and Company Size to Company Value (A Study of Agricultural Sector Issuers Listed on the Indonesia Stock Exchange in 2019-2023) Nanda Pratiwi Amran; Herlina Rasjid; Selvi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.621

Abstract

This study was conducted to analyze the effect of profitability and company size on company value in the agricultural sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The background of this study is based on fluctuations in agricultural sector stock performance that reflect the dynamics of company value due to changes in profitability and company size. The purpose of this study is to determine the extent of the influence of profitability variables as measured by Net Profit Margin (NPM) and company size as measured by Ln total assets on company value proxied by Tobin's Q. This study uses a quantitative approach with secondary data obtained from the annual financial reports of 12 agricultural companies over five years of observation, with a total of 60 observation data. The analysis was carried out using multiple linear regression with the help of SPSS software version 22. The results show that profitability has a positive and significant effect on company value, while company size has a negative and significant effect on company value. Simultaneously, profitability and company size have a significant effect on company value. These findings indicate that increasing profits has an important role in building investor confidence, while the size of assets does not always reflect the efficiency of company management and performance. The resulting policy implication is the need for company management to focus on increasing profitability to strengthen the company's value in the capital market.
Contribution of Profitability and Company Size to Company Value (A Study of Agricultural Sector Issuers Listed on the Indonesia Stock Exchange in 2019-2023) Nanda Pratiwi Amran; Herlina Rasjid; Selvi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.621

Abstract

This study was conducted to analyze the effect of profitability and company size on company value in the agricultural sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The background of this study is based on fluctuations in agricultural sector stock performance that reflect the dynamics of company value due to changes in profitability and company size. The purpose of this study is to determine the extent of the influence of profitability variables as measured by Net Profit Margin (NPM) and company size as measured by Ln total assets on company value proxied by Tobin's Q. This study uses a quantitative approach with secondary data obtained from the annual financial reports of 12 agricultural companies over five years of observation, with a total of 60 observation data. The analysis was carried out using multiple linear regression with the help of SPSS software version 22. The results show that profitability has a positive and significant effect on company value, while company size has a negative and significant effect on company value. Simultaneously, profitability and company size have a significant effect on company value. These findings indicate that increasing profits has an important role in building investor confidence, while the size of assets does not always reflect the efficiency of company management and performance. The resulting policy implication is the need for company management to focus on increasing profitability to strengthen the company's value in the capital market.
Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) Sitti Rizqi Aulia Rasyid; Harun Blongkod; Herlina Rasjid
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/b6d2ac20

Abstract

Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study employs a quantitative methodology. Purposive sampling is the method used in the sampling process. In order to collect primary data for this study, 210 respondents were given questionnaires. The study's conclusions demonstrate that: 1) Accountability has a positive and significant impact on the local government's financial performance; 2) Transparency has a positive and significant impact on financial performance; and 3) Accountability and Transparency have a significant impact on the Pohuwato Regency Regional Government's financial performance at the same time.
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KERAJINAN TANGAN DI KABUPATEN GORONTALO Khoirunnisa Naini; Tri Handayani Amaliah; Herlina Rasjid
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3119

Abstract

Introduction: This study aims to examine the extent to which financial literacy influences the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the craft sector in Gorontalo Regency. Methods: The approach used is a quantitative approach, involving 80 respondents selected using a sampling technique based on the Slovin formula. Data collection was carried out by distributing questionnaires analyzed using a Likert scale. The entire data processing and analysis process was carried out with the help of Microsoft Excel, including instrument testing, classical assumption testing, and hypothesis testing. Results: The results of this study are expected to provide a comprehensive understanding of the impact of financial literacy on the financial performance of MSMEs in the craft sector. The research findings show that financial literacy has a significant effect on improving the financial performance of MSMEs in the region. Keywords: Financial Literacy, Financial Performance, MSMEs, Handicrafts
Peran Literasi Keuangan dan Modal Sosial dalam Meningkatkan Kinerja Keuangan Bumdes: Studi Kasus di Kabupaten Boalemo Sri Putri Inggriyani Nihali; Herlina Rasjid; Srie Isnawaty Pakaya
MANABIS: Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v5i1.6671

Abstract

This study aims to analyze the partial and simultaneous effects of financial literacy and social capital on the financial performance of Village-Owned Enterprises (BUMDes) in Boalemo Regency. Using a quantitative approach and multiple linear regression analysis, data were collected through questionnaires from 82 administrators representing 41 active BUMDes, selected via purposive sampling. Hypothesis testing using the t-test revealed that both financial literacy (t = 3.721, p = 0.000) and social capital (t = 4.112, p = 0.000) have a positive and significant partial effect on financial performance. Simultaneously, the F-test (F = 25.876, p = 0.000) confirms that both variables jointly significantly influence financial performance. The coefficient of determination (R² = 0.563) indicates that 56.3% of the variance in BUMDes' financial performance is explained by the combined influence of financial literacy and social capital. The remaining 43.7% is attributed to other factors outside this model. The study concludes that strengthening the financial literacy of administrators and fostering social capital—characterized by community networks, trust, and cooperative norms—are critical, synergistic strategies for enhancing the financial accountability and operational success of BUMDes. These findings offer a systemic management perspective beyond mere technical accounting solutions.
PENGARUH INFLUENCER DAN PROMOSI MEDIA SOSIAL INSTAGRAM TERHADAP KEPUTUSAN PEMBELIAN PRODUK SOMETHINC Safira Taaduengo; Rizan Machmud; Herlina Rasjid
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2026): JIMB - VOLUME 9 NOMOR 1 MEI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i1.38631

Abstract

Investigasi penelitian mengungkapkan bahwa influencer dan penawaran platform IG memainkan peran penting dalam membentuk keputusan berbelaja klien untukprodak SomethingThinc. dengan cara individual, setiap unsur menunjukkan dampak yang signifikan, sebagaimana dibuktikan oleh nilai-t yang tinggi, yang menunjukkan bahwa influencer dan aktivitas penawaran di IG secara signifikan memengaruhi pilihan konsumen. Ketika diperiksa bersama sama, faktor-faktor ini juga menunjukkan efek gabungan yang kuat, didukung oleh nilai-F yang signifikan, yang menegaskan pengaruh gabungan mereka terhadap perilaku pembelian. dengan cara kolektif, temuan studi menunjukkan bahwa kedua strategi pemasaran ini menyumbang sekitar 63,9% dari variasi yang diamati dalam keputusan berbelaja konsumen. Persentase substansial ini menyoroti pentingnya memanfaatkan kolaborasi influencer dan penawaran IG yang ditargetkan dalam kampanye pemasaran. dengan cara keseluruhan, hasilnya menekankan bahwa kombinasi strategis kemitraan influencer dan penawaran platform dapat dengan cara efektif mendorong minat klien dan memotivasi tindakan berbelaja untuk produk Somethinc.
ANALISIS KINERJA KEUANGAN INDUSTRI ROKOK YANG TERDAFTAR DI BEI TAHUN 2020-2024 MENGGUNAKAN METODE ANALISIS COMMON SIZE DAN COMPARATIF Pelti Lakoro; Herlina Rasjid; Meriyana Franssisca Dungga
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2026): JIMB - VOLUME 9 NOMOR 1 MEI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i1.38623

Abstract

Industri rokok merupakan salah satu sektor yang memberikan kontribusi besar terhadap penerimaan negara, namun menghadapi tekanan akibat kenaikan tarif cukai, perubahan perilaku konsumen, serta persaingan pasar yang ketat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan rokok yang terdaftar di Bursa Efek Indonesia (GGRM, HMSP, WIIM, ITIC) periode 2020-2024 dengan menggunakan analisis common size dan analisis comparatif.
Co-Authors Aditya Saputera Pakaya Adrianto Lasaleng Agus Hakri Bokingo Al Ramdan Hadju Andi Yusniar Mendo Ardiansyah Ardiansyah Ceisi Ikawati Mamonto Djoko Lesmana Radji Dondick w Wiroto Dungga, Meriyana Fransisca Fitria Ali Hais Dama Hamka Masse Hapsawati Taan Harun Blongkod Ibrahim, Gabriela Idham Masri Ishak Indriyani M. Mosi Jullia Kabula, Hajrawati Karmila Karmila Kayla Az Zahra Abd. Latief Khoirunnisa Naini Lanto Mariatin Amali Lanto Miriatin Amali Lisda L. Asi Luthfiyyah Muhadzdzab Masri Ishak, Idham Meriyana Franssisca Dungga Meyvi Fransiska Tarau Moch. Fadjar B. Saidia Moh. Reza Saputra Basiru Muhamad Irgi Fahreji Mokoagow Nanda Pratiwi Amran Nilasari Paputungan Nurwijayanti Pelti Lakoro Pongoliu, Yayu Isyana D. Raflin Hinelo Rahmatia Rahmatia Ramdita, Sri Rasyid, Sitti Rizqi Aulia Regian Sofyananda Alim Resa Rusmana Saputri Rindy Riyani Bilondatu Rizan Machmud Safira Taaduengo Saputra, Briyan Dwi Sartin H Pontoh Selvi Selvi Selvi Sila, Yulia Monica Silvana Ahmad Simbuang, Bella Sri Lestari Siti Pratiwi Husain Sitti Rizqi Aulia Rasyid Sri Putri Inggriyani Nihali Srie Isnawaty Pakaya Srie Isnawaty Pakaya Stevania Ahmad Tiara Abas Tineke Wolok Tri Handayani Amaliah Tri Maulina Abdullah Valentina Monoarfa Wiyono, Pazrin Yayu Isyana D. Pongoliu Yuli Ratna Dewi Yulinda L. Ismail Yuningsih Wagafir Zulfia K. Abdussamad