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All Journal HASANUDDIN JOURNAL OF BUSINESS STRATEGY
Mursalim Nohong
Economics and Business Faculty, Hasanuddin University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
The Effect of Business Networks, Product Innovation, and Business Competition on the Development of Micro, Small and Medium Enterprises (MSMEs) In Boven Digoel District Rita Anggraini; Abdul Rahman Kadir; Mursalim Nohong
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.v2i4.366

Abstract

The purpose of this study is to determine and analyze the effect of business networks, product innovation and business competition on the development of MSMEs in Boven Digoel Regency either partially or simultaneously. This study will explain the causal relationship between variables through hypothesis testing. In this study, the analytical method used is path analysis (Path Analysis) using the SPSS program. The results of the study found that the variables of business networks, product innovation, and business competition partially have a significant effect on the development of small and medium enterprises in Boven Digoel Regency, which means that when the Business Network is improved it will have a significant effect on the development of Small and Medium Enterprises in Boven Digoel Regency. Furthermore, the variables of Business Network, Product Innovation, and Business Competition together (simultaneously) have a significant effect on the development of Small and Medium Enterprises in Boven Digoel district.
The Influence of Islamic Leadership Style and Knowledge Sharing on the Implementation of Learning Organizations in Improving Employee Performance Nur Indah Sari; Yunus Amar; Mursalim Nohong
Hasanuddin Journal of Business Strategy Vol 3 No 4 (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.v3i4.473

Abstract

This study aims to determine the influence of Islamic leadership style and knowledge sharing on the implementation of learning organizations in improving employee performance. This research was conducted at PT. Bank Syariah Indonesia Kendari MT Haryono Branch Office. The study applied saturated samples of 35 employees. Data was collected using questionnaires with five Likert scales and analyzed with the use of path analysis after testing for validity and reliability. The results of this study indicate that Islamic leadership and knowledge sharing have a positive and significant effect on learning organizations. However, it was found that Islamic leadership has shown a positive and insignificant effect on employee performance. Knowledge sharing and learning organizations have a positive and significant effect on employee performance.
The Effect of HR Competence, Utilization of IT, and Internal Control Systems on the Financial Report Quality Kasna Ningsih Kusuma; Mursalim Nohong; Andi Aswan
Hasanuddin Journal of Business Strategy Vol 3 No 4 (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.v3i4.491

Abstract

The purpose of this study was to analyze the influence of human resource competence, the use of information technology, and internal control systems on the financial report quality of Jala Ammari Hospital in Makassar City. The study applied saturated samples of 95 hospital employees. Data collection methods using questionnaires and then analyzed using multiple linear regression. The results showed utilization of information technology and internal control system affect positively and significantly financial report quality. Interestingly, human resource competence had no significant effect on the financial report quality of the Jala Ammari Hospital Makassar.
Linking Asset Utilization and Leadership Commitment with Income through Optimizing Asset Utilization Ali Baba Ismail; Syamsu Alam; Mursalim Nohong
Hasanuddin Journal of Business Strategy Vol 4 No 1 (2022): Hasanuddin Journal of Business Strategy
Publisher : Magister Management, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hjbs.v4i1.519

Abstract

This study aims to analyze the effect of asset utilization and leadership commitment on income through asset optimization in the case of Legal Entity Higher Education of Hasanuddin University. Data was collected using a questionnaire of five Likert scales and distributed to 44 respondents of the state civil apparatus. The collected data is then analyzed using the quantitative approach of path analysis. The results showed that asset utilization and leadership commitment have a positive and significant effect on the optimization of assets and the increase in income. The leadership commitment variable has a positive and significant effect on increasing income through asset optimization. The optimization of assets has a positive and significant effect on income.
Co-Authors Abdul Rahman Kadir Ali Baba Ismail Andi Aswan Kasna Ningsih Kusuma Khaeril Anwar Junaedi Niko Sianipar Nur Indah Sari Rita Anggraini Syamsu Alam Yohanis Sattu Yunus Amar