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Faktor – Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pada PTN-BH Khaeril Anwar Junaedi; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Business Strategy Vol 1 No 3 (2019): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v1i3.258

Financial statements are a major tool used as a measurement tool to assess the performance of profit-oriented institutions (profit-oriented) and non-profit institutions (not profit-oriented). Hasanuddin University is part of a non-profit institution that has an interest in having quality financial reports. This research aims to find out the factors that influence the quality of financial statement information at Hasanuddin University. The method used in this study is a quantitative research method that has a level of associative explanation. The population in this study is all financial management employees who work in the finance department of the 3rd Floor of the Rectorate of Hasanuddin University. While the sample selection uses the total sampling method with a total sample of 62 people. The results of this study are of the four variables namely human resource competency, technology utilization, leadership support, and funding support which have the most significant influence, namely human resource competence, then successive variables of financial support, leadership support, and technology utilization variables. The competency of human resources is very influential on the quality of the financial statements of Hasanuddin University. The better the competence of human resources, the better the quality of the financial statement of Hasanuddin University. So it is important to increase the knowledge of human resources about processing financial statements and to provide training in accordance with what is needed.

Effect of Funding Decisions on Firm Value with Profitability as Intervening Variables Asrini Wahyuni; Syamsu Alam; Erlina Pakki
Hasanuddin Journal of Business Strategy Vol 2 No 1 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i1.304

This study aims to determine the effect of funding on firm value where profitability acts as a mediator or intervening variable in manufacturing companies on the Indonesia stock exchange. Funding variables are measured using Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER). The profitability variable is measured using Return of Assets (ROA). The value of the company itself is measured by looking at the Price to Book Value (PBV) or the market value of the company's shares against the book value ( Book Value ). The population in this study is the pharmaceutical sub-sector manufacturing companies listed on the IDX. The sampling method used was purposive sampling. The data source used in this study is secondary data collected using documentation techniques. This study uses descriptive quantitative statistics and uses panel data regression which is processed using Eviews 11 software. The results obtained in this study indicate that first, DER has a positive and significant effect on ROA. Second, DAR has a negative and significant effect on ROA. Third, DER has a positive and significant effect on ROA. Fourth, DAR has a negative and not significant effect on PBV. Fifth, ROA has a positive and significant effect on PBV. Sixth, DER has a positive and significant effect on PBV through ROA. Seventh, DAR has a negative and significant effect on PBV through ROA.

Analysis of Working Capital Management and Cash Holding on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange Period 2014 – 2018 Niko Sianipar; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Business Strategy Vol 2 No 2 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i2.334

This research aims to analyze the effect of working capital management on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Working capital management indicators used in this research are the cash conversion cycle (CCC), the inventory conversion period (ICP), the receivable conversion period (RCP), the debt repayment period (PDP), and Cash Holding (CASH). On the other hand, the profitability indicator used in this research is Return On Assets (ROA) The sample data used in this study is taken from the audited financial statements and published on the IDX. According to the sampling technique used in this research, namely purposive sampling, there are 73 companies that fit certain criteria. This research uses descriptive statistics with a quantitative approach and uses time series data regression techniques assisted with the Eviews version 9 program. Hypothesis testing uses F statistical tests, t statistical tests, and coefficient determination with a significance level of 5%. The results of this research indicate the simultaneous independent variable (F-statistic test) affect the profitability (ROA) with a significance level of 0,000. On the other hand, partially (t test statistic) shows CCC and PDP have positive and not significant effect on profitability, ICP has a negative and no significant effect on profitability, RCP has a negative and significant effect on profitability. Meanwhile CASH has a positive and significant effect on profitability.

Influence of Leadership Style to Transfer Knowledge and Culture Organization to Improve Performance of Office Officer Chairil Anwar; Syamsu Alam; Muhammad Asdar
Hasanuddin Journal of Business Strategy Vol 2 No 3 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i3.354

The purpose of this study was to determine and analyze the influence of leadership style, organizational culture on knowledge transfer, and employee performance. This research was conducted at the Boven Digoel Regent's office. The sample used in this study is the entire population or saturated samples as many as 90 respondents. The collection methods in this study were questionnaires and interviews. The data analysis method used path analysis with the Smart PLS application. The results showed that leadership style has no significant effect on knowledge transfer and employee performance. When mediated by knowledge transfer, the leadership style to affect employee performance was also insignificant. Organizational culture has a significant positive effect on knowledge transfer, but interestingly has no significant effect on employee performance. Organizational culture has a significant positive effect on employee performance if it is mediated by knowledge transfer. Transfer knowledge has a positive and significant effect on employee performance.

The Influence of Organizational Culture on Organizational Commitment and Job Satisfaction and Its Impact on Employee Performance Yusuf Harianto; Muhammad Asdar; Syamsu Alam
Hasanuddin Journal of Business Strategy Vol 2 No 3 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i3.356

This study aims to determine the influence of an organizational culture that has been applied to the Regional Civil Service Agency and Human Resources Development of Boven Digoel Regency on organizational commitment and job satisfaction. In addition, this study also aims to see the indirect effect of organizational culture on employee performance when mediated by organizational commitment and job satisfaction. This research is a quantitative study using a questionnaire to collect data and then processed using Smart PLS software with the path analysis method. The results of the study found that organizational culture has a positive and significant effect on organizational commitment and job satisfaction. Furthermore, the effect of organizational commitment and job satisfaction partially does not have a significant effect on employee performance. As for the indirect effect, it shows that organizational commitment and job satisfaction cannot significantly mediate the influence of organizational culture on employee performance.re on employee performance.

Analysis of Accountability Performance of Financial Management in Hasanuddin University as Legal Entity State University Yohanis Sattu; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Business Strategy Vol 2 No 3 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i3.359

Accountability for the performance of financial statements has experienced rapid development. This study aims to analyze the level of influence of human resource competence and accounting systems on the accountability of financial management performance through the quality of financial reports. The quantitative approach is used to test and analyze the factors that affect the quality of financial reports and the accountability of financial management performance. Research sites at Hasanuddin University, Indonesia. The population and samples in this study were 85 financial employees in the financial sector at all Faculties and Work Units at Hasanuddin University with the status of ASN (State Civil Apparatus) as many as 85 people. Primary data collection techniques used a questionnaire (google form). The measurement scale used is a Likert scale with five components. The data analysis technique used path analysis. The results showed that the accounting system had a dominant effect on the quality of financial reports and the accountability of financial management performance compared to the human resource competency variables. Thus, the application of an accounting system can assist organizations in improving the quality of financial reports and accountability for financial management performance.

Effect of Compensation, Motivation, and Ability to Work Achievement at Waropko District Office, BovenDigoel, Papua Susana Marcel Tuwok; Syamsu Alam; Maat Pono
Hasanuddin Journal of Business Strategy Vol 2 No 3 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i3.360

This research aims for the purpose of this research that is to know and analyze the influence of the compensation of employees ' work performance in the Waropko district office of BovenDigoel Regency. To know and analyze the influence of the motivation to work performance of employees at the Waropko District office of BovenDigoel Regency. To find out and analyze the influence of the ability to work achievements in the Waropko district office of BovenDigoel County. To know and analyze the influence of the compensation, motivation, and ability to work achievement of employees in the district office Waropko County BovenDigoel. Methods used are quantitative research methods. In this study, a population of 92 people, using a sample of 48 people. Using multiple linear regressions. Data analysis techniques using SPSS 21.The results of the study showed a partially partial compensation variable to the employee's work performance at the Waropko District office of BovenDigoel, a partially partial motivation variable to the employee's work achievement at the Waropko District office of the BovenDigoel District, a partially half-beheaded The variable compensation, motivation, and ability together (simultaneous) significant influence on the work achievement of officers in the district office Waropko BovenDigoel

The Influence of Fintech User’s Attitudes on Selection Through Fintech Users Interest in Millenial Generation of the City of Makassar Agatha Cristy Situru; Syamsu Alam; Andi Reni
Hasanuddin Journal of Business Strategy Vol 2 No 4 (2020): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v2i4.372

The research aimed to analyze the influences of the peer to peer lending, risk and investment management, and payment, the users' interests on the fintech type selection. Data were collected through the questionnaire which was processed using the path analysis. The hypothesis test used the simultaneous test (f), partial test (t), and the Sobel test. The result of the analysis indicates that the peer-to-peer lending and payment variables have a significant influence, whereas the risk and investment management variables do not have a significant effect. The path analysis result of the first equation namely the peer-to-peer lending variables has a positive effect, the risk and investment management variable has a positive influence, and the payment variable has a positive effect. The T result in the second equation namely the peer-to-peer lending variable has a positive influence, the risk and investment management variable has a positive effect, the payment variable has a positive influence, and the user’s interests have a positive effect. Sobel’s test result indicates that the users’ interest can mediate the relationship between the peer to peer lending and Fintech type selection, the users’ interests cannot mediate the relationship between the risk and investment management, and Fintech type selection and users’ interests cannot mediate the relationship between the payment and Fintech type selection

The Effect of Competitive Strategy and Innovation on Performance Asrianto Nasir; Syamsu Alam; Andi Aswan
Hasanuddin Journal of Business Strategy Vol 3 No 2 (2021): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v3i2.444

This study aims to analyze the linking of the competitive strategy on the operational unit performance through the innovation at PT. Semen Tonasa. The data collected using a survey method using the Google Form application and distributed to 117 employees of operational unit heads at PT Semen Tonasa consisting of echelon 3 and 4 employees. The data were then analyzed using the Structural Equation Model (SEM) with the IBM SPSS AMOS application version 22. On the basis of the findings, the study indicated that the competitive strategy and innovation significantly and positively affect the performance. The relationship between the competitive strategy and the innovation also showing a significant and positive relationship.

Linking Recruitment and Interpersonal Communication on Employee Performance through Work Motivation Andi Kusumawardani; Syamsu Alam; Nurdjanah Hamid
Hasanuddin Journal of Business Strategy Vol 3 No 2 (2021): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v3i2.445

This study aims to analyze the influence of recruitment and interpersonal communication on employee performance using work motivation as a moderating variable at Energy Equity Epic Pty Sengkang, in Wajo Regency. Of 105 employees In the company, the study distributed questionnaires to 81 permanent employees that have been working for more than three years in the company. To analyze the collected data, the study applied quantitative research using Moderated Regression Analysis (MRA) with the help of SmartPLS software. On the basis of the study, The results showed that interpersonal communication significantly affects employee performance with a positive sign. Interestingly, the relationship between recruitment and employee performance shows a positive sign, but insignificant. With regard to moderating a variable, the study found that work motivation cannot mediate both relationships, recruitment, and interpersonal communication, to employee performance.

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