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All Journal Journal of Economic, Bussines and Accounting (COSTING) Economics and Digital Business Review Komitmen : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Keuangan Influence: International Journal of Science Review Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Harmoni Economics: International Journal of Economics and Accounting
Suwandi
Fakultas Bisnis Institut Ilmu Sosial Dan Bisnis Andi Sapada
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penyebab Ekuitas Negatif: Uji Signifikansi Pada Laba Bersih dan Nilai Utang Suwandi Suwandi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.585 KB) | DOI: 10.54259/akua.v1i2.786

Abstract

This causal study aims to analyze the effect of net income and debt value on negative equity in companies with a special label “tato” listed on the Indonesia Stock Exchange (IDX) in 2020. This study involved 59 companies and as many as 22 companies were selected based on sample criteria. 22 observational data. The data collection technique uses the documentation method in the form of financial reports that have been published through www.idx.co.id. The data that has been collected is processed using the SPSS version 23 program. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that, partially net income has a positive and insignificant effect on negative equity, while the value of debt has a negative and significant effect on negative equity. Meanwhile, simultaneously net income and debt value have a significant negative effect on equity. Following up on the findings of this study, the measurement of the causes of negative equity must be identified early on and analyzed carefully so that it can be controlled so as to increase the company's equity value.
POTRET KOMPETENSI INTELEKTUAL PELAKU UKM DALAM UPAYA PENINGKATAN KINERJA USAHA Tati Haryati; Melinda Melinda; Rukun Santoso; A. Besse Dahliana; Suwandi Suwandi
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i1.23656

Abstract

Intellectual competency is an important element in the successful management of Small and Medium Enterprises (SMEs), whose applications are still not optimally empowered by SMEs in Indonesia. This case study aims to describe the forms of intellectual competence of UKM actors and their empowerment in achieving UKM performance in Nagauleng Village, Cenrana District, Bone Regency. This study involved 3 UKM actors who were selected using purposive sampling. Data collection techniques using interviews and documentation. The collected data is processed using a data triangulation approach with stages: data reduction, data presentation, and conclusion and verification. This study found forms of SME intellectual competence, including: creativity skills, innovation skills, skills in preparing business plans, and job evaluation skills. Furthermore, empowering intellectual competence can improve the performance of SMEs. Following up on these findings, it is very important to implement various intellectual competencies in the management of SMEs so as to provide opportunities to achieve maximum performance.
Assessing the Productive Power of Companies with Profitability Ratios Suwandi; Melinda; Dahlia Br. Pinem; Marlina; A. Besse Dahliana
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 1 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v5i1.106

Abstract

Productivity assessment is classified as an important aspect in measuring the operational success of a company whose implementation has not been optimally implemented by some companies in Indonesia, even in the world. The purpose of this qualitative-descriptive study is to analyze the level of profitability in assessing company productivity at CV Sinar Surya Parepare Branch-South Sulawesi. This study involves the company's financial statements as research objects obtained through documentation techniques. The observation period in this study takes five periods, namely 2017 to 2021. These findings inform that the analysis of ROA and ROE ratios does not provide guarantees for increasing company productivity. However, through this analysis, the level of efficiency in the use of company resources can be directly identified. On the other hand, through this efficiency encourages increased company productivity. Following up on the findings of this study, an assessment of company productivity must be carried out on an ongoing basis through the analysis referred to in this study combined with other assessment models.
Bage Wassele’s Accounting Model: Tradition to Sustainability Suwandi Suwandi; Darmawansah Darmawansah
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.845

Abstract

Accounting in the current era has highlighted broader areas related to social and cultural sustainability in community activities and life. One of the community habits that is in the spotlight is the practice of bage wassele' in cultivating gardens. This ethnographic research aims to uncover the accounting practice of bage wassele' as a supporting pillar for the sustainability of garden cultivation in Awo Village, Lasusua District, North Kolaka Regency. Research data was collected using the interview method. The subjects of this research involved 4 planters as informants who were selected using purposive sampling. Data analysis was carried out using descriptive qualitative analysis techniques with descriptive, reduction and selection stages of research data. The results of the research suggest that bage wassele' accounting practices in cultivating gardens have a positive impact in supporting the economic, social and cultural sustainability of society, by including fair distribution of business results, reduction of social and economic disparities, greater social accountability, sustainable innovation, and decision making that considers profitability, social welfare, and cultural preservation. Furthermore, the practice of bage wassele' helps support the achievement of the SDGs by strengthening the values of justice, cooperation and inclusion, as well as reducing economic inequality, creating economic opportunities and wise management of natural resources to achieve sustainable economic development.
Optimisasi Keberhasilan Operasional Perusahaan Daerah Air Minum: Memanfaatkan Analisis Common Size Suwandi Suwandi; Victoria Ari Palma Akadiati; Ayu Agus Tya Ningsih; Hani Novanti; Yustinus Lambyombar; Renya Rosari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10733

Abstract

Analisis common size termasuk teknik penilaian kinerja perusahaan yang cukup efektif, yang implementasinya belum secara optimal diterapkan di beberapa perusahaan di Indonesia. Penelitian deskriptif analisis ini bertujuan untuk menganalisis pencapaian keberhasilan operasi perusahaan dengan pendekatan common size pada Perusahaan Daerah Air Minum Kabupaten Sidrap. Dengan menggunakan teknik dokumentasi, laporan posisi keuangan dan laba rugi perusahaan periode pengamatan tahun 2020-2022 dikumpulkan sebagai sumber data sekunder. Hasil temuan ini menunjukkan bahwa analisis common size menerjemahkan pencapaian hasil operasi perusahaan tidak didasarkan pada investasi yang besar maupun pendanaan internal yang tinggi. Lebih parahnya, justru melemahkan hasil operasi perusahaan dan bahkan menyebabkan kerugian bagi perusahaan. Lebih lanjut, temuan ini menerangkan pula bahwa manajemen tidak memberdayakan analisis common size secara optimal dalam menilai kinerja perusahaan. Berdasarkan temuan ini, perlu tindakan berkelanjutan dalam penerapan teknik common size dengan mengkombinasikan model-model analisis keuangan lainnya, sehingga memberikan dasar bagi manajemen untuk melakukan perbaikan dan meningkatkan kinerja perusahaan.
Menggapai Loyalitas Pengguna Jasa Grab: Efek Harga Dan Kualitas Pelayanan Teuku Fajar Shadiq; Suwandi Suwandi; Hani Hasanah; Rahmiwati Habibu; Dewi Mariam Widiniarsih; Yose Ega Mulyadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11260

Abstract

Pemberdayaan strategi pemasaran dalam membentuk loyalitas pelanggan masih belum optimal dilakukan oleh beberapa pelaku bisnis di Indonesia. Penelitian kausal ini dimaksudkan untuk mengukur bagaimana harga dan kualitas pelayanan berdampak pada loyalitas pengguna jasa Grab di Kabupaten Bone. Penelitian ini melibatkan 60 responden sebagai sampel yang dipilih melalui proses accidental sampling. Data penelitian dikumpulkan melalui pembagian kuesioner dan pengukurannya menggunakan skala likert. Data penelitian dianalisis menggunakan regresi linear berganda. Temuan menginformasikan bahwa harga mempunyai efek positif dan tidak signifikan pada loyalitas pengguna jasa Grab, sedangkan kualitas pelayanan berdampak positif serta signifikan pada loyalitas pengguna jasa Grab. Menindaklanjuti temuan ini, selain penentuan harga yang tepat dan pelayanan berkualitas yang harus ditingkatkan, teknik pemasaran lainnya juga penting untuk diimplementasikan dalam menawarkan produk di pasar, sehingga berpeluang meningkatkan loyalitas pelanggan secara optimal.
PENGUATAN PERTUMBUHAN EKONOMI KREATIF DI INDONESIA: SEBUAH KAJIAN LITERATUR Suwandi Suwandi; Hanuna Shafariah; Yustinus Lambyombar
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 4 (2025): APRIL
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol4.2025.343

Abstract

Indonesia memiliki potensi besar dalam ekonomi kreatif yang kontribusinya masih belum optimal dalam menopang pertumbuhan ekonomi secara menyeluruh. Studi literatur ini bertujuan untuk mengkaji upaya memperkuat fondasi pertumbuhan sektor ekonomi kreatif berkelanjutan di Indonesia. Data terkait topik riset dikumpulkan melalui penelusuran Google Scholar. Data yang terkumpul dianalisis menggunakan teknik analisis naratif dengan tahapan identifikasi data, evaluasi data, serta ekstraksi data. Hasil riset ini menginformasikan bahwa pertumbuhan ekonomi kreatif di Indonesia didorong oleh SDM kreatif, dukungan kebijakan pemerintah, serta akses pasar global dan teknologi. Lebih lanjut, kolaborasi antarpemangku kepentingan menjadi kunci dalam menciptakan ekosistem yang mendukung inovasi dan pertumbuhan sektor ini secara berkelanjutan. Fokus pada pengembangan SDM, infrastruktur, dan kolaborasi akan memperkuat fondasi pertumbuhan ekonomi kreatif di Indonesia. Sebagai tindak lanjut dari hasil riset ini, kami menekankan pentingnya pembentukan kebijakan pemerintah yang memfasilitasi aktivitas ekonomi kreatif berkelanjutan di Indonesia. Perlunya penguatan kolaborasi antara pemerintah, industri, dan masyarakat untuk menciptakan sinergi yang kuat dalam memajukan sektor ini.
The Role of Managerial Accounting Information in Enhancing Financial Performance and Decision-Making of Micro Enterprises Suwandi Suwandi; Ria Manurung; Nodirbek Ibrokhimov
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 1 (2024): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i1.395

Abstract

Micro enterprises face significant challenges in financial management, particularly due to the lack of structured financial information and formal accounting systems. Despite the importance of accurate financial data, many micro businesses rely on informal and unreliable financial practices, which can lead to inefficiencies and hinder decision-making. This study aims to assess the impact of managerial accounting information on the financial performance and decision-making processes of micro enterprises. Specifically, it examines how managerial accounting influences financial control, cost efficiency, and profitability. Using a descriptive correlational design, data was collected through interviews with owners and managers of micro enterprises and performance metrics analysis comparing businesses using formal accounting practices with those using informal methods. The findings show that businesses employing managerial accounting systems report better financial control, including more accurate budgeting, cash flow management, and expense tracking. Additionally, the use of managerial accounting techniques leads to improved cost efficiency and profit margins by optimizing resource allocation and reducing unnecessary costs. Interviews revealed that access to accurate financial data significantly enhances decision-making, especially in areas like pricing strategies and investment decisions. However, challenges such as the cost of implementation, complexity, and a lack of financial literacy were identified as barriers to adopting managerial accounting practices in micro enterprises. The study concludes with practical recommendations for micro businesses to integrate managerial accounting into their operations to improve decision-making and financial outcomes, while also suggesting areas for future research into the long-term impact of these practices and the barriers to their implementation.
Co-Authors A. Besse Dahliana A. Besse Dahliana Ayu Agus Tya Ningsih Dahlia Br. Pinem Darmawansah Ibrahim Dewi Mariam Widiniarsih Hani Hasanah Hani Novanti Hanuna Shafariah Marlina Melinda Melinda Melinda Nodirbek Ibrokhimov Rahmiwati Habibu Ria Manurung Rosari, Renya Rukun Santoso TATI HARYATI Teuku Fajar Shadiq Victoria Ari Palma Akadiati Yose Ega Mulyadi Yustinus Lambyombar