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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JPF (Jurnal Pendidikan Fisika) Universitas Islam Negeri Alauddin Makassar Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah YUME : Journal of Management Economics and Digital Business Review Golden Ratio of Finance Management International Journal of Economic Research and Financial Accounting Atestasi : Jurnal Ilmiah Akuntansi
Muh. Rum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Physics Social Sciences Other

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Indikasi Terjadinya Kecenderungan Pertumbuhan Kinerja Keuangan Pada PT Jas Mulia Yusra Nginang; Adrianah Adrianah; Muh. Rum; Ayu Pratiwi
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.4930

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis kinerja keuangan dalam mengukur pertumubuhan laba pada PT Jas Mulia di Kecamatan sukamaju Kabupaten Luwu Utara. Penelitian ini untuk membuktikan penerapan teori stakeholder oleh Ghozali (2015) yang menyatakan bahwa perusahaan bukanlah entitas bisnis yang hanya beroperasi untuk kepentingan sendiri, namun harus memberikan manfaat kepada seluruh stakeholder seperti pemegang saham, kreditur, konsumen, supplier, pemerintah, masyarakar, analisis dan lain-lain. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data yang ada pada perusahaan. Popolasi pada penelitian ini adalah seluruh karyawan yang ada pada perusahaan dari tahun 2018-2020. Hasil penelitian menunjukkan bahwa kinerja keuangan dalam mengukur pertumbuhan laba pada PT. Jas Mulia di Kecamatan Sukamaju Kabupaten Luwu Utara mengalami perbaikan tiap tahunnya, hal ini dibuktikan current ratio selama tiga tahun (2018-2020) mengalami peningkatan atau berada dalam batas-batas normal untuk memenuhi kewajiban jangka pendeknya, yaitu pada tahun 2018 current ratio sebesar 122%, tahun 2019 current ratio sebesar 123%, dan tahun 2020 current ratio sebesar 125%. Selanjutnya return on equity pada tahun 2019 sebesar 6,6% dan tahun 2020 return on equity mengalami peningkatan sebesar 12,8%. Kata Kunci: Kinerja Keuangan Dan Pertumbuhan Laba
Kinerja Usaha Kecil Bolu Cukke Di Kabupaten Soppeng Melalui Kontrol Bahan Baku, Strategi Diversifikasi, Dan Likuiditas Antar Entitas Andi Mardani; Muh. Rum; Ismail Badolahi
YUME : Journal of Management Vol 6, No 2 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i2.5331

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Pengendalian Bahan Baku, Strategi Diversifikasi, dan Likuiditas antar Entitas terhadap Kinerja Usaha Mikro dan Kecil (Studi Kasus Pengusaha Bolu Cukke di Kabupaten Soppeng). Jenis penelitian adalah penelitian kuantitatif dengan menggunakan data primer, kuesioner dan wawancara sebagai sumber pengumpulan data. Penelitian ini menggunakan teknik analisis linier berganda dengan Metode SPSS. Hasil penelitian ini menunjukkan bahwa 1) Pengendalian bahan baku berpengaruh positif dan signifikan terhadap kinerja UMKM pada Pengusaha Bolu Cukke di Kabupaten Soppeng. 2) Strategi diversifikasi berpengaruh positif dan signifikan terhadap kinerja UMKM pada Pengusaha Bolu Cukke di Kabupaten Soppeng. 3) Likuiditas antar entitas berpengaruh positif dan tidak signifikan terhadap kinerja UMKM pada Pengusaha Bolu Cukke Di Kabupaten Soppeng. Kata Kunci: Pengendalian Bahan Baku, Strategi Diversifikasi, Likuiditas antar Entitas, Kinerja Usaha Mikro dan Kecil.  
Deskripsi Capaian Kinerja Keuangan PT. Astra Argo Lestari Tbk Rukmana Sari; Asniwati Asniwati; Muh. Rum; Nurfadlianti Said
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5403

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT. Astra Argo Lestari Tbk pada Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah sekunder berupa laporan keuangan perusahaan. Sementara data sekunder diperoleh melalui dokumentasi, Populasi dan sampel yang digunakan adalah laporan neraca dan laporan laba rugi PT.Astra Argo Lestari Tbk pada periode tahun 2017-2021 (data 5 tahunan). Metode analisis dalam penelitin ini menggunakan analisis rasio keuangan yang ditinjau dari rasio likuiditas (CR), rasio solvabilitas (DAR,DER), dan rasio profitabilitas (ROA,ROE,NPM,GPM), termuat pada hasil penelitian. Hasil penelitian menunjukkan bahwa rasio likuiditas dari perhitungan current ratio menunjukkan bahwa kinerja perusahaaan dalam keadaan “cukup baik”. Rasio Solvabilitas dari perhitungan Debt to Asset Ratio, Debt to Equity Ratio menunjukkan kinerja keuangan dalam kondisi “baik”. Rasio Profitabilitas dari perhitungan return of asset, Retun of equity , Rasio profit margin/ Net profit, Gross profit margin menunjukkan perusahaan kondisi menurun. Kata kunci : Analisis laporan keuangan, Rasio keuangan, Kinerja Keuangan
Value-added Finance Use Animal Waste as Conversion Fertilizer for Vegetable Farming Groups in the West Sinjai Region, Indonesia Hardianti, H.; Rum, Muh.; Badollahi, Ismail
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.426

Abstract

Agriculture plays a crucial role globally, and addressing the sustainable management of livestock waste is a growing concern. Converting animal waste into fertiliser not only supports organic farming but also offers a sustainable solution for managing livestock waste. This study aims to evaluate the conversion of fertiliser to animal waste and its potential to generate higher economic value for vegetable farmers in the West Sinjai region. By applying theoretical concepts learned in academic settings to real-world problems, this research aims to enhance knowledge regarding the economic benefits of fertiliser conversion. Additionally, it serves as a valuable reference for future studies on the economic impact of using animal waste as a substitute for chemical fertilisers. The primary goal is to determine the financial benefits and added value of using animal waste in place of chemical fertilisers. This research follows a quantitative descriptive approach, using both primary and secondary data. The population consists of secondary crop farmers in the West Sinjai region, and the sample includes six groups of vegetable farmers in Gunung Perak Village. The results indicate that converting fertiliser to animal waste significantly enhances the economic value for farmers in the West Sinjai region, particularly in Gunung Perak Village. This improvement is due to the cost savings from using animal waste compared to chemical fertilisers per production unit, ultimately leading to higher profits for the farmers.
Analysis of Capital Funding: Risks, Scale, and Feasibility Perspective Rosita, R.; Rum, Muh.; Rustam, Andi
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.456

Abstract

This study aims to assess the impact of financial risk and a viable business scale on the volume of capital funding for SMEs at PT PNM Mekaar Takalar. The research provides valuable insights and knowledge for readers to better understand financial risks, business scale, feasibility, and capital funding. Specifically, the objective is to examine the relationship between financial risk, business scale, and financial feasibility on the volume of capital funding for SME customers at PT PNM (Persero) Mekaar Takalar Unit. The research poses a key question: Does the risk of a viable business scale have a significant positive impact on the volume of capital funding for SMEs at PT PNM Mekaar Takalar? This study employs an associative quantitative approach, which examines the relationship between two or more variables, as defined by Sugiyono (2013). The research explores three main variables: financial risk (X1), business scale (X2), and financial feasibility (X3), and their influence on the capital funding volume of PT PNM Mekaar Takalar's SME customers. The study was conducted at the PNM Mekaar office in the Takalar Area over a two-month period. The population consisted of all 50 employees of PT PNM Mekaar Takalar, and the research employed a saturated sampling method, where the sample size equaled the population, resulting in a total sample of 50 employees. The findings revealed that financial risk had no significant impact on the volume of business capital funding, likely due to insufficient risk identification and categorization in lending processes. In contrast, business scale had a significant effect on capital funding, as respondents prioritized sales volume. However, financial feasibility did not significantly influence the capital funding volume, as respondents tended to prioritize income over other factors.
Comparison Of Production Cost Of House Between Making It Yourself Or Buying From Subcontracting At Pt. Benhard Bagus Bersama In Makassar Hadi Wahyudi; Muh. Rum; Faidul Adzim
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.v2i4.192

Abstract

Building a house is one of the most important decisions in a person's life. This decision is often accompanied by careful financial considerations. This thesis aims to compare the Cost of Goods Sold of building a house yourself or buying from a subcontractor at PT. Benhard Bagus Bersama in Makassar.The research method used is a descriptive quantitative approach to management accounting. Data was collected through interviews, observations, and documentation.The results of the study show that the COGS of a self-built house is cheaper than the COGS of buying from a subcontractor. The difference in COGS between the two schemes is Rp 25,915,256 or 25.9%. The factors that cause this difference in COGS are cost efficiency, reduction of subcontractor's profit, and the risk borne by the buyer. The conclusion of this study is that the self-build scheme is more cost-effective than the subcontractor purchase scheme. However, the self-build scheme takes longer, requires expertise and experience, and has a higher risk. Therefore, potential buyers are advised to carefully consider these factors before choosing the scheme that best suits their needs and abilities.
Skim Ijarah Sebagai Alternatif Pembiayaan Praktisi Industri Kecil Di Makassar T, Rahman; Rum, Muh.; Rustam, Andi
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1093

Abstract

Peneltian ini bertujuan untuk mengetahui bagaimana fungsi skim ijarah dalam meningkatkan pembiayaan pada industri kecil, untuk mengetahui apakah skim ijarah menjadi alternatif yang efektif bagi industri kecil dalam mengatasi tantangan pembiayaan, dan untuk mengetahui apakah skim ijarah memberikan modal yang lebih murah dibandingkan pembiayaan konvensional. Permasalahan yang dihadapi oleh industri kecil adalah lemahnya pemenuhan modal serta akses pembiayaan eksternal sedangkan Industri kecil berperan dalam pembangunan dan perekonomian nasional, Perkembangan indistri kecil di Makassar yang cukup tinggi pada saat ini tidak terlepas dari masalah permodalan. Keberadaan Skim ijarah salah satu alternatif pembiayaan yang termurah dan termudah serta memiliki risiko yang lebih kecil dibandingkan skim pembiayaan yang lain dalam membiaya industri kecil. Rumusan masalah penelitian ini ialah bagaimana fungsi skim ijarah sebagai pembiayaan alternatif bagi industri kecil di Makassar?; apakah skim Ijarah menjadi alternatif yang efektif bagi industri kecil dalam mengatasi tantangan pembiayaan?; dan apakah skim ijarah memberikan biaya modal yang lebih murah dibandingkan pembiayaan konvensional?. Penelitian ini menggunakan pendekatan deskriptif kuantitatif secara eksploitatif dengan menggunakan metode skim ijarah. Lokasi penelitian ini dilakukan diwilayah Makassar. Populasi dalam penelitian ini adalah pelaku UKM yang mendapatkan kredit investaasi yang selama ini didanai secara konvebsional oleh bank negara. Sampel dalam penelitian ini secara insidentif sampling non probabilita Teknik analisis data. Teknis analisis data melalui langkah-langkah identifikasi objek pendanaan, menghitung jumlah pendanaan, menghitung pola ijarah rencana pengembalian, menghitung rencana keuntungan berdasarkan pola ijarah, dan tahap terakhir adalah melakukan perbandingan keuntungan antara pola ijarah dengan pola konvensional. Hasil penelitian ini pembiayaan dengan metode skim ijarah memberikan pembiayaan yang berbasis syariah serta memberikan kemudahan dalam hal akses pembiayaan dengan beban modal yang lebih rendah dibandingkan dengan sistem bunga. Skim ijarah merupakan alternatif yang efektif bagi para pelaku industri kecil dalam mengatasi permasalahan permodalan yang kerap sering dihadapi oleh para pelaku industri kecil, karena skim ijarah memberikan pembiayaan dengan sistem syariah sehingga terhindar dari ribah serta tingkat pengembalian yang relatif lebih rendah dibandingkan dengan pembiayaan konvensional. Skim ijarah memiliki biaya modal yang diberikan relatif lebih renda dibandingkan dengan pembiayaan konvensional.
LOCUS OF CONTROL, INNOVATION, PERFORMANCE OF THE BUSINESS PEOPLE IN THE SMALL BUSINESS AND MEDIUM INDUSTRIES IN SOUTH SULAWESI Rum, Muh.
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.108

Abstract

Locus of control has been seen as an important factor in boosting the business performance.Beside, it can also be used as the trigger to enhance the business survival. However, so far,there has no any study especially analyzing this factor in a specific situation such as in Smalland Medium Enterprises (SMEs). The research aims tries to analyze the influence of Locus ofControl, innovation ability on the performance of small medium industry in south Sulawesi.Practically, this research was conducted using survey with purposive sampling on industrialSmall and Medium Enterprises (SMEs) in South Sulawesi, then conducting a clustering onfour regions in northern, southern, eastern, and western areas which were centralized inMakassar municipality. The data were collected by interview and questionnaire to 200 industrialSME owners. Technical analysis data run by use of Structural Equation Model (SEM).The result in, points out that by reinforcing potential Locus of Control can stimulate the increasingof Innovation, and increases the performance of SMEs industry. The reinforcementof Locus of Control can be conducted by increasing memory ability, innovation ability, andPerformance, in terms of employee productivity, ability, and skill.
The Effect of Role Conflict, Role Ambiguity and Ethical Sensitivity on Auditor Performance with Intellectual Intelligence as a Moderating Variable Sangkala, Masnawaty; Hasan, Muhammad; Rum, Muh.
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.758

Abstract

This study aims to analyze the effect of role conflict, role ambiguity, and ethical sensitivity on auditor performance and intellectual intelligence as a moderating variable on the relationship between these factors and auditor performance. Data were collected from 200 respondents who were auditors at the Makassar City BPKP Office using a questionnaire. The data analysis technique used is multiple regression with a moderated regression analysis (MRA) approach. The results showed that role conflict and role ambiguity have a significant negative effect on auditor performance, while ethical sensitivity has a significant positive effect on their performance. In addition, intellectual intelligence moderates the relationship between role conflict and auditor performance so that the higher the intellectual intelligence of an auditor, the negative impact of role conflict on his performance will be reduced. However, intellectual intelligence does not moderate the relationship between role ambiguity and performance.
Avoidable Cost Concept on Reducing Production Costs of Refillable Drinking Water Industry SME Rustan, Rustan; Rum, Muh.; Hamkah, Hamkah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.811

Abstract

Production costs are related to the determination of selling prices so they need to be controlled to control prices in the market. Production costs affect the level of profitability of the company. The purpose of this study is to exploit the extent to which avoidable costs can be reduced in determining production costs. By making some adjustments to production costs such as making efficiency, the production amount of the company's profitability can increase compared to the production costs that are still high. The research was conducted in several small industry-based refillable drinking water industries in the Moncong Loe Region. The analysis technique used is descriptive quantitative with cost accounting calculation method. The results showed that there is a possibility of avoiding some production costs of the refill drinking water industry. Because ineffective costs can be reduced. Based on the evaluation, it can be seen that the production costs applied so far are still high by the indirect raw material costs used. Indirect labor costs also exist but are still seen as costs for routine work. Thus, production costs can be controlled by avoiding some costs so that the selling price can be reduced.
Co-Authors Adrianah Adrianah Adrianah Adrianah Adrianah Adrianah Andi Arwinda Wildam Andi Irfan Andi Mardani Andi Nur Rahma Andi Riensa Maha Deva Asniwati Ayu Pratiwi Badollahi, Ismail Dina Utami Faidul Adzim Ferdinand Rudolof Poylema Hadi Wahyudi hamkah, hamkah Hardianti, H. Hasnianti Hasnianti Ismail Badolahi Ismail Badollahi Khaeruddin Khaeruddin M. Agus Martawijaya Muhammad Hasan Murtiadi Awaluddin Mutahharah Hasyim Niniek Fariaty Lantara Nurfadlianti Said Nurhaedah Nurhaedah Rasniati Rasniati Regita Maulidia Irwan Rosita, R. Rukmana Sari Rukmana Sari Rustam, Andi Rustan, Rustan Sangkala, Masnawaty Solly Aryza Suarni Surianto Syahrir Syahrir T, Rahman Yusra Nginang Yusra Nginang