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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 Journal La Sociale Golden Ratio of Finance Management Journal of Artificial Intelligence and Digital Business International Journal of Economic Research and Financial Accounting JEKAMI: Journal of Accounting Atestasi : Jurnal Ilmiah Akuntansi
Muh. Rum
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Physics Social Sciences Other

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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.
Survei Literasi Sains Peserta Didik Pada Dimensi Sikap Terhadap Sains Muh. Rum; M. Agus Martawijaya; Khaeruddin Khaeruddin; Mutahharah Hasyim
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.
Product Completion Time Reviewed by Production Costs and Production Capacity in Small Furniture Businesses Nurfadillah; Rum, Muh.; Rustam, Andi
Journal La Sociale Vol. 7 No. 1 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i1.2509

Abstract

This study aims to analyze the relationship between product completion time and production costs and production capacity in Small and Medium Enterprises (SMEs) furniture in Tellulimpoe District, Sinjai Regency. The background of this study is based on the problem of delays in product completion that impact the income and competitiveness of furniture SMEs. The approach used is descriptive qualitative with the Job Order Costing method as an analytical tool, as well as triangulation techniques in data collection through interviews, questionnaires, and documentation. The results of the study indicate that the efficiency of completion time is greatly influenced by the management of production costs and available capacity. High production costs, lack of equipment, and limited labor cause longer processing times. In addition, low cost capacity also hampers the production process due to limited raw materials and supporting equipment. This study is expected to be a reference in strategic decision-making for furniture SMEs to increase productivity and business competitiveness.
Political and Geopolitical Risks in Multinational Capital Budgeting: A Systematic Review and Integrated Risk–Strategy Framework Husnaeda; Irpan; Muchriana Muchran; Muh. Rum
JEKAMI Journal of Accounting Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cross-border investment decisions by multinational corporations are increasingly shaped by political and geopolitical uncertainties in the global environment. This study aims to examine the concept of multinational capital budgeting, identify key cross-country investment risks, and analyze risk mitigation strategies through a systematic literature review (SLR). A total of 48 peer-reviewed articles published between 2020 and 2025 were analyzed following PRISMA guidelines. The findings reveal five dominant dimensions of risk affecting multinational investment decisions: political risk, geopolitical risk, exchange rate risk, country risk, and economic policy uncertainty. Among the identified strategies, the risk-adjusted discount rate is the most widely applied approach (66.7%), followed by the real options approach (31.3%) and scenario analysis (29.2%). Empirical synthesis indicates that a 1% increase in geopolitical risk index is associated with a 5.79% decline in foreign direct investment (FDI), highlighting the sensitivity of investment flows to global uncertainty. However, political stability and financial development significantly moderate this negative impact, reducing it by up to 60–70%. This study contributes by developing an integrated decision framework that maps risk profiles to appropriate capital budgeting strategies. The findings suggest that no single method is universally optimal; instead, the effectiveness of capital budgeting techniques depends on risk characteristics, institutional quality, and firm capabilities. The study offers both theoretical insights and practical guidance for financial managers and policymakers in navigating investment decisions under uncertainty.
Optimalisasi Pertumbuhan Kas Melalui Penghematan Biaya Pada Pengelolaan Bisnis Pertanian Cengkeh Di Kecamatan Curio Kabupaten Enrekang Rahmayati, Rahmayati; Rum, Muh.; Abdi, Muhammad Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghematan biaya pupuk, tenaga kerja, dan pestisida terhadap pertumbuhan kas usaha pertanian cengkeh di Kecamatan Curio, Kabupaten Enrekang. Penelitian ini dilatarbelakangi oleh pentingnya komoditas cengkeh sebagai salah satu sumber pendapatan utama masyarakat di daerah tersebut, namun masih dihadapkan pada berbagai permasalahan seperti fluktuasi harga, tingginya biaya produksi, serta lemahnya pengelolaan keuangan petani yang menyebabkan arus kas usaha belum optimal. Oleh karena itu, diperlukan strategi pengelolaan biaya yang lebih efisien untuk meningkatkan pertumbuhan kas usaha tani. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan desain quasi-experimental yang mengamati perubahan biaya produksi dan arus kas selama empat musim panen. Data yang digunakan merupakan data primer yang diperoleh melalui wawancara, observasi lapangan, dan dokumentasi terhadap petani cengkeh yang menjadi sampel penelitian. Analisis data dilakukan menggunakan metode Analisis Varians Dua Arah (Two-Way ANOVA) untuk menguji pengaruh penghematan biaya terhadap pertumbuhan kas usaha tani. Hasil penelitian menunjukkan bahwa penghematan biaya pupuk dan tenaga kerja berpengaruh signifikan terhadap pertumbuhan kas dengan nilai signifikansi sebesar 0,00 (< 0,05). Hal ini menunjukkan bahwa efisiensi pada kedua komponen biaya tersebut mampu meningkatkan likuiditas dan memperkuat arus kas usaha pertanian cengkeh. Sebaliknya, penghematan biaya pestisida tidak berpengaruh signifikan terhadap pertumbuhan kas dengan nilai signifikansi sebesar 0,08 (> 0,05). Temuan ini menunjukkan bahwa tidak semua komponen biaya memiliki kontribusi yang sama terhadap peningkatan kas usaha. Secara keseluruhan, efisiensi pada komponen biaya utama menjadi faktor penting dalam meningkatkan keberlanjutan dan kinerja keuangan usaha tani cengkeh.
Co-Authors Abdi, Muhammad Nur 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 Husnaeda Irpan Ismail Badolahi Ismail Badollahi Khaeruddin Khaeruddin M. Agus Martawijaya Muhammad Hasan Murtiadi Awaluddin Mutahharah Hasyim Niniek Fariaty Lantara Nurfadillah Nurfadlianti Said Nurhaedah Nurhaedah Rahmayati Rahmayati, Rahmayati 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