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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management Jurnal Pendidikan Fisika Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah YUME : Journal of Management Golden Ratio of Finance Management International Journal of Economic Research and Financial Accounting
Muh. Rum
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Physics Social Sciences

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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.
Survei Literasi Sains Peserta Didik Pada Dimensi Sikap Terhadap Sains Rum, Muh.; Martawijaya , M. Agus; Khaeruddin , Khaeruddin; Hasyim, Mutahharah
JPF (Jurnal Pendidikan Fisika) Universitas Islam Negeri Alauddin Makassar Vol 11 No 2 (2023)
Publisher : Pendidikan Fisika UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jpf.v11i2.32230

Abstract

This research is survey research. This study aims to determine the science literacy of students in terms of the dimension of attitudes towards science. This research was carried out in the odd semester of the 2021/2022 school year. The subjects in this study were students of class XII MIPA SMA Negeri 8 Maros. The instrument that used in this study was a attitudes questionnaire of scientific literacy. Data collection is carried out through the provision of questionnaires. The data from the research that was tested for validity were then analyzed quantitatively. The results of this study show a positive attitude towards Science, this is based on the results of research based on 4 indicators of attitudes towards Science, namely support for scientific investigations as much as 68.92%, student confidence in science by 69.86%, interest, motivation and involvement in science by 65%, and responsibility for resources and the environment by 72.06%. The results of the study based on these 4 indicators show that the attitudes of students tend to have a positive attitude towards science, in other words, students of SMA Negeri 8 Maros are enjoyed the science.
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 Dina Utami Faidul Adzim Ferdinand Rudolof Poylema Hadi Wahyudi Hardianti, H. Hasnianti Hasnianti Ismail Badolahi Ismail Badollahi Khaeruddin , Khaeruddin Martawijaya , M. Agus Murtiadi Awaluddin Mutahharah Hasyim, Mutahharah Niniek Fariaty Lantara Nurfadlianti Said Nurhaedah Nurhaedah Rasniati Rasniati Regita Maulidia Irwan Rosita, R. Rukmana Sari Rukmana Sari Rustam, Andi Solly Aryza Suarni Surianto Syahrir Syahrir Yusra Nginang Yusra Nginang