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Effects of Lean Manufacturing Implementation, Raw Material Quality, and Employee Training on the Success of Manufacturing Firms Yana Priyana; Ivon Arisanti; Naswan Hadilia
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1217

This study examines the impact of Lean Manufacturing implementation, Raw Material Quality, and Employee Training on the success of manufacturing companies through a quantitative analysis. Data was collected from 220 manufacturing firms, utilizing a Likert scale ranging from 1 to 5 to measure the variables in question. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed to analyze the data. The results reveal that Lean Manufacturing, Raw Material Quality, and Employee Training all have positive and significant effects on the success of manufacturing firms, with Lean Manufacturing emerging as the most influential factor. The findings suggest that a holistic approach, integrating lean practices, high-quality raw materials, and continuous employee development, is essential for achieving superior performance in the manufacturing sector. This study contributes to the literature by providing empirical evidence on the synergistic effects of these critical factors and offers practical insights for industry practitioners and policymakers.

Analisis Harga Saham Perusahaan Pertambangan Batubara dengan Menggunakan Metode Analisis Fundamental (Studi Pada Bursa Efek Indonesia Periode 2015-2017) Iwan S. Seber; Naswan Hadilia
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 2 No. 1 (2022): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v2i2.1128

Harga saham merupakan indikator utama yang pertama kali dilihat oleh para investor. Harga saham juga merupakan cerminan dari kondisi perusahaan. Sebelum melakukan investasi saham di pasar modal, para investor dapat menganalisis harga saham dengan metode fundamental . Tujuan dari penelitian ini adalah untuk menganalisis bagaimana kondisi perusahaan pertambangan batubara di Bursa Efek Indonesia periode 2015-2017, menganalisis nilai instrinsik harga saham dengan analisis fundamental Penelitian ini dilakukan di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu berupa laporan keuangan perusahaan dengan periode 2015-2017. Analisis yang digunakan untuk mengolah data adalah analisis fundamental. Sampel penelitian ini sebanyak 4 perusahaan pertambangan batubara yang tercatat di Bursa Efek Indonesia, yaitu PT. Bukit Asam, PT. Bumi Resources, PT. Adro Sinergy dan PT. Indo Tambangraya Megah. PT. Bukit Asam Tbk berada dalam kondisi keseimbangan. PT. Bumi Resources Tbk dan PT. Adro Sinergy Tbk adalah perusahaan yang lebih banyak berada pada posisi overvalued, nilai saham ini lebih mahal dan para investor memiliki ketertarikan kecil untuk melakukan investasi pada saham ini. PT. Indo Tambangraya Megah memiliki nilai instrinsik yang sering berada pada posisi undervalued, nilai saham ini lebih murah dan para investor memiliki ketertarikan besar untuk berinvestasi pada saham ini.

Analisis Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja Keuangan Perusahaan Daerah Air Minum (PDAM) Kota Ternate Tahun 2014-2017 Wirawati Abdjan; Naswan Hadilia; La Masrun La Masrun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 2 No. 1 (2022): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v2i1.1193

Penelitian bertujuan untuk mengetahui bagaimana kinerja keuangan pada Perusahaan Daerah Air Minum (PDAM) jika dinilai dengan menggunakan laporan arus kas dan rasio arus kas. Pengumpulan data dilakukan dengan teknik dokumentasi dan wawancara. Adapun objek dalam penelitian ini adalah data neraca, laporan rugi-laba, laporan arus kas, catatan atas laporan keuangan, sejarah dan gambaran umum PDAM dari tahun 2014-2017. Metode penelitian dengan menggunakan metode analisis deskriptif dengan menggunakan arus kas dari aktivitas operasi, investasi, dan pendanaan serta analisis rasio, yaitu Rasio Arus Kas Operasi (AKO), Rasio Total Hutang (TH), Rasio Cakupan Kas terhadap Hutang Lancar (CKHL) dan Rasio Pengeluaran Modal (PM). Berdasarkan hasil penelitian ini menunjukkan jumlah arus kas perusahaan selama periode 2014- 2017 menunjukkan bahwa perusahaan berada dalam kondisi tidak likuid jika dinilai dari segi aktivitas operasionalnya. Dengan analisis rasio yang telah dihasilkan dapat disimpulkan bahwa terjadi penurunan arus kas khususnya pada aktivitas operasi setiap tahunnya dan kemampuan perusahaan dalam mengatasi kewajiban lancarnya masih belurn bisa teratasi. Hal ini menuajukkan Perusahaan Daerah Air Minum (PDAM) berada dalam posisi yang tidak baik selama periode 2014-2017.

Penerapan PSAK No. 28 Atas Kerusakan dan Kehilangan Barang Titipan pada PT Jalur Nugraha Eka Kurir Cabang Utama Ternate Nurhasina Wael; Aspiati A. Samiun; Naswan Hadilia; Burhan Zakaria
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 4 No. 1 (2024): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v3i2.1892

Dewasa ini industri asuransi khususnya asuransi kerugian semakin berkembang sejalan dengan perkembangan dunia usaha dan peningkatan kemampuan ekonomi masyarakat. Asuransi dianggap penting. Sebagai satu cara untuk meminimalisir resiko kerugian yang mungkin terjadi di PT. JNE Cabang Utama Ternate. PT. JNE Cabang Utama Ternate adalah perusahaan yang bergerak dalam bidang penjualan jasa pengiriman, pendapatan utama pada perusahaan JNE berasal dari penjualan jasa pengiriman dan premi asuransi sedangkan beban utamanya berasal dari beban klaim/biaya klaim. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan PSAK No.28 atas kerusakan dan kehilangan barang titipan pada perusahaan JNE Cabang Utama Ternate. Metode penelitian yang digunakan adalah deskriptif kualitatif. Dan teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Bedasarkan Hasil penelitian disimpulkan bahwa pada PT. JNE Cabang Utama Ternate sudah menerapkan PSAK No.28 yaitu (1) Pada Perusahaan JNE sudah menerapkan PSAK No.28 agar sebagai perlindungan asuransi untuk constumer. (2) Pengakuan pendapatan dan beban klaim pada Perusahaan JNE Cabang Utama Ternate sudah menganut dasar akrual dan sudah sesuai dengan PSAK No.28. (3) Pengukuran dan pengakuan beban klaim pada perusahaan JNE sudah menganut dasar akrual dan sesuai PSAK No.28. (4) Penyajian laporan keuangan pada perusahaan JNE juga sudah sesuai PSAK No.28. (5) Pengungkapan pada Perusahaan JNE belum sesuai PSAK No.28 karena perusahaan tidak menyajikan akun premi yang belum merupakan pendapatan.

Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Faradila Nati; Aspiati A. Samiun; Naswan Hadilia; Sofyan Abas
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 4 No. 1 (2024): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v4i1.2066

This study aims to determine the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.The type of data used in this research is secondary data. Secondary data is a type of research data obtained by researchers indirectly through intermediary media. Secondary data is generally in the form of evidence, historical records or reports that have been compiled for publication or unpublished (Fanny et al, 2017). Secondary data or quantitative data with data sources from financial statements that have been audited by each manufacturing company listed on the Indonesia Stock Exchange (IDX) which is time series data for the period 2018-2020 obtained from the Indonesia Stock Exchange website. (www.idx.co.id). The results of this study indicate that profitability partially has a negative effect on audit delay, solvency partially affects audit delay, company size partially does not affect audit delay, while profitability, solvency, and company size simultaneously have no effect on audit delay.

Balanced Scorecard as A Performance Measurement Instrument for The Obi District Government, South Halmahera Regency Naswan Hadilia; Aspiati A. Samiun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 2 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i2.2674

This study aims to measure the performance of Obi District, South Halmahera Regency, using the Balanced Scorecard method. The Balanced Scorecard is a performance measurement method that is able to provide a comprehensive picture of organizational performance, both from financial and non-financial aspects. The results of the study indicate that financial performance measured through a budget perspective with an effectiveness ratio has increased. In 2022 the effectiveness ratio reached 95.5% and was included in the effective category, in 2023 it increased to 97.2% with an effective category, and in 2024 it reached 98.8% which was also in the effective category. Meanwhile, measurements through the efficiency ratio showed that in 2022 the efficiency value was 28.2% and was included in the very efficient category, in 2023 it was 26.8% in the very satisfactory category, and in 2024 it was 25.5% which was also in the very satisfactory category. Non-financial performance shows that from a customer perspective, the average overall score reached 80% which was included in the satisfactory category. The internal business process perspective also achieved an average score of 75%, indicating a satisfactory rating. Meanwhile, the growth and learning perspective achieved an average score of 69%, remaining in the satisfactory rating.

Implementation of the Balanced Scorecard (BSC) in Measuring Community Health Center Performance: A Case Study in West Obi District, South Halmahera Regency Naswan Hadilia; Aspiati A. Samiun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 5 No. 2 (2025): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v5i2.2690

This study aims to assess organizational performance using the Balanced Scorecard approach, which encompasses four perspectives: financial, customer, internal business processes, and growth and learning. The assessment was conducted qualitatively by analyzing the average value, score, and performance category for each perspective. The results indicate that overall organizational performance is in the good category, although there is variation in achievement across perspectives. The financial perspective obtained an average score of 79, categorized as good, indicating effective and efficient financial management. The customer perspective recorded an average score of 76.8, categorized as good, reflecting that service quality and user satisfaction levels have been met. The internal business process perspective demonstrated the most outstanding performance, with an average score of 73, categorized as very good, indicating that operational processes and work procedures are running optimally. Meanwhile, the growth and learning perspective obtained the highest average score, 80.4, categorized as good, demonstrating the organization's commitment to human resource development, learning, and innovation. Overall, the results of this study confirm that the Jikohai Community Health Center in West Obi District has good performance with the main strengths in the aspects of internal processes and learning, but a continuous improvement strategy is still needed so that balance and optimization of performance between perspectives can be achieved.

Determinants of Regional Budget Realization Supervision in the West Halmahera Regency DPRD: (Study on the DPRD of West Halmahera Regency) Naswan Hadilia; Aspiati A. Samiun
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 6 No. 1 (2026): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v6i1.2757

This research uses a quantitative descriptive approach. The sampling technique used a saturated census (total sampling), as well as the data analysis method using multiple linear regression analysis. The objectives of this study are: (1) To determine and analyze the influence of the personal and political backgrounds of DPRD members on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (2) To determine and analyze the influence of the organizational commitment of DPRD members on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (3) To determine and analyze the influence of DPRD members' budget knowledge on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). The results of this study indicate that: (1) Personal and political backgrounds do not have a positive and significant influence on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (2) Organizational commitment has a positive and significant influence on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD). (3) Budget knowledge has a positive and significant influence on the supervision of the realization of the West Halmahera Regency Regional Budget (APBD).

The Influence of Accounting Understanding and Internal Control Systems on the Quality of Financial Reports in MSMEs in North Maluku Province Aspiati A. Samiun; Naswan Hadilia; Susmita Fataruba
JURNAL SAINS SOSIAL DAN HUMANIORA (JSSH) Vol. 6 No. 1 (2026): JSSH : Jurnal Sains, Sosial dan Humaniora
Publisher : Lembaga Penellitian, Pengabdian dan Publikasi (LP3M), UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/jssh.v6i1.2759

This study aims to determine: (1) the effect of accounting understanding on the quality of financial reports, and (2) the effect of internal control systems on the quality of financial reports. The sampling method used purposive sampling. Data analysis used the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of financial reports, indicating that MSMEs with stronger accounting knowledge produce more reliable, transparent, and accurate financial information. Furthermore, internal control systems also significantly improve the quality of financial reports by reducing errors and minimizing the risk of fraud through proper monitoring and structured financial procedures. Together, these two variables significantly affect the quality of financial reports, indicating that accounting knowledge and effective internal control complement each other in improving accountability and supporting sustainable business decision-making processes.

EDUKASI FINANSIAL PINTAR SEJAK DINI: UPAYA PENINGKATAN LITERASI KEUANGAN SISWA SMAN 35 HALMAHERA SELATAN MENGGUNAKAN PENDEKATAN PRE-TEST DAN POST-TEST Naswan Hadilia; Aspiati A. Samiun; Wirawati Abjan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.59452

Literasi keuangan merupakan kemampuan yang penting dimiliki oleh generasi muda untuk membantu mereka dalam mengelola keuangan secara bijak dan bertanggung jawab. Namun, tingkat literasi keuangan siswa masih relatif rendah sehingga diperlukan upaya edukasi yang efektif. Kegiatan ini bertujuan untuk meningkatkan literasi keuangan siswa SMAN 35 Halmahera Selatan melalui program Edukasi Finansial Pintar sejak Dini. Metode yang digunakan adalah pendekatan pre-test dan post-test dengan melibatkan 43 siswa sebagai peserta. Materi yang diberikan meliputi pengelolaan uang saku, pentingnya menabung, penyusunan anggaran sederhana, serta perbedaan antara kebutuhan dan keinginan. Hasil analisis menunjukkan bahwa rata-rata nilai pre-test sebesar 37,0 meningkat menjadi 47,1 pada post-test. Hasil uji Paired Sample t-Test menunjukkan nilai t = -15,4 dengan tingkat signifikansi p < 0,001, yang menunjukkan adanya peningkatan pemahaman yang signifikan setelah pelaksanaan edukasi. Temuan ini menunjukkan bahwa program edukasi finansial yang diberikan efektif dalam meningkatkan tingkat literasi keuangan siswa. Oleh karena itu, edukasi keuangan sejak dini perlu terus dikembangkan sebagai upaya membentuk generasi muda yang cerdas dan bertanggung jawab dalam mengelola keuangan.

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