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PENGUKURAN KINERJA MENGGUNAKAN RASIO KEUANGAN PADA PT POS INDONESIA (PERSERO) CABANG PAREPARE Indrayani Indrayani
JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.486 KB)

Performance measurement plays an important role in the survival of a company in the business world, because performance measurement becomes a qualification material to determine the efficiency and effectiveness of implementing a predetermined business strategy. Performance measurement can detect the strengths and weaknesses that are still present in the company. The purpose of this study was to determine the financial performance of PT Pos Indonesia (Persero) Cabang Parepare in terms of financial ratios. The method used in measuring financial performance is the method of financial ratios consisting of liquidity ratios, solvency ratios, and profitability ratios. The results of measuring the performance of PT Pos Indonesia (Persero) Cabang Parepare using financial ratios on average obtained by 148% so it can be said that the financial performance at PT Pos Indonesia (Persero) Cabang Parepare "Healthy when viewed from the performance standards of BUMN.

Pengaruh Pengetahuan Investasi dan Motivasi Investasi Terhadap Minat Investasi di Pasar Modal Indrayani Indrayani
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.577

The capital market is a means of connecting business actors who need funds and people who have excess funds to invest. Researchers see that public interest, especially students, to invest is still very low even though students should be a part of society that has a lot of opportunities and has the potential to become investors in the capital market for the future. So that researchers are interested in studying the effect of investment knowledge and investment motivation as independent variables on student investment interest as the dependent variable. The data used in this study is primary data derived from responses to questionnaires which were distributed to 100 respondents who are students of the Faculty of Economics and Islamic Business (FEBI) IAIN Parepare who are the objects of this research. The method used in this study is descriptive quantitative, where data testing uses the SPSS 26 application. The classic assumption tests used are the normality test, multicollinearity test, and heteroscedasticity test. Meanwhile, to test the hypothesis used correlation coefficient test (R), test the coefficient of determination (R2), partial test (t-test) and simultaneous test (F-test). Based on the results of the analysis carried out, it was concluded that both investment knowledge and investment motivation significantly influence the investment interest of FEBI IAIN Parepare students.

PENGARUH PENDIDIKAN PELATIHAN DAN PEMANFAATAN TEKNOLOGI TERHADAP KINERJA GURU SMP DI KABUPATEN SIDRAP Indrayani Indrayani; Nurul Aulia; Arwin Arwin
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Organizing training for teachers can be a form of management efforts in schools to be able to improve and develop knowledge and skills for teachers to become teaching staff who have superior competencies so that they can provide the best education for students. This study aims to analyze the effect of the variable Education Training (X1) and Technology Utilization (X2) on Teacher Performance (Y) in public junior high school teachers in Sidrap Regency. This research was conducted at the Department of Education and Culture, especially in SMPN 1, 2, 3, and 5 Pangsid by distributing questionnaires to 90 respondents, where the data were analyzed using multiple linear regression by performing the coefficient of determination test technique, correlation coefficient test, t-test, and test. F by using SPSS application software. The results of this study partially show that Educational Training (X1) and Utilization of Technology (X2) each have a positive and significant effect on Teacher Performance (Y). The results of the research simultaneously show that X1 and X2 together have a significant effect on Y, while the correlation coefficient test (R) shows a value of 0.786 which means that it is moderately correlated, and the coefficient of determination test (R Square) shows 61.8%

Consumer Behavior Analysis In Shopping Decisions During The Covid-19 Pandemi Besse Faradiba; Indrayani Indrayani
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 3 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Shopping decision is a process that starts from problem recognition and evaluates it to choosing the product that best suits oneself. This study aims to analyze the behavior of consumers who online (X1) or offline shopping (X2) as an independent variable that simultaneously effect the choice of purchase decision (Y) as the dependent variable during the covid 19 period. This research method use primary data in the form of a questionnaire. distributed to 50 respondents who frequently shopped both online and face to face during the Covid-19 pandemic. Testing the effect of independent variables on the dependent variable using multiple linear regression analysis techniques with SPSS. The results showed that the R box is 94.7%, which means that online shopping and direct shopping simultaneously had a positive effect on purchase decisions by 94.7%, while the remaining 5.3% is influenced by other variables not examined.

Employee Performance Measurement Using the Human Resource Scorecard Method Besse Faradiba; Indrayani; Qarina
Jurnal Penelitian dan Pengembangan Pendidikan Vol. 9 No. 3 (2025): October
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppp.v9i3.98741

In the era of globalization and increasing business competition, measuring the effectiveness of human resource management has become critically important. This study aims to provide a more objective assessment of employee performance by incorporating multiple perspectives, including internal business processes, customer satisfaction, and organizational learning, which ultimately supports BMT Al-Birry in addressing organizational challenges and enhancing its competitiveness. This research employs a quantitative approach using the Human Resources Balanced Scorecard (HR-BSC) framework. The research subjects consist of 15 employees who have been employed for a minimum of three years. Primary data were collected through Likert-scale questionnaires and interviews, while secondary data were obtained from online sources, academic journals, and internal documents of BMT Al-Birry. The collected data were analyzed using regression analysis models. The findings indicate that the financial perspective of the Human Resources Balanced Scorecard at Baitul Maal Wat Tamwil Al-Birry, measured through return on assets, profit margin, and operating ratio, demonstrates strong financial performance. Non-financial dimensions of the HR-BSC were assessed from the customer perspective, showing increased sales over the past three years. From the internal business process perspective, performance outcomes were classified as achieving high-quality results. This study implies that the implementation of the Human Resources Balanced Scorecard contributes to the alignment of human resource strategy with business strategy, enhances performance accountability, and strengthens an outcome-oriented organizational culture.

THE INFLUENCE OF MOTIVATION AND COST CONSTRAINTS ON STUDENTS’ INTENTION TO PURSUE PROFESSIONAL ACCOUNTING EDUCATION : EVIDENCE FROM SHARIA ACCOUNTING STUDENTS AT IAIN PAREPARE Nur fasli; Rezki Fani; Muzdalifah Muhammadun; indrayani
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.16983

This study aims to examine the influence of motivation and financial constraints on the interest of students in the Sharia Accounting Study Program at IAIN Parepare in pursuing Professional Accounting Education (PPAk). The study focuses on students’ intention to continue professional accounting education as a pathway toard becoming professional accountants. This research employs a quantitative approach using primary data collected through a questionnaire with a Likert scale. The population consists of Sharia Accounting students at IAIN Parepare from the 2022–2024 cohorts. Based on the predetermined criteria and outlier testing, a total of 119 respondents were included in the final sample. The data were analysed using multiple linear regression with SPSS. The findings indicate that motivation and financial constraints simultaneously influence students’ intention to pursue Professional Accounting Education. Interestingly, this study reveals that financial constraints have a positive effect on students’ interest. Rather than being perceived solely as a barrier, higher educational costs are considered by students as an indicator of quality, reputation, and professional value (price–quality association). This finding provides a broader perspective on the Theory of Planned Behavior (TPB) by demonstrating that perceived behavioural control factors, such as cost considerations, may not always negatively affect intention when accompanied by strong career motivation. The findings highlight the importance of strengthening student motivation and improving access to professional accounting education, particularly within the context of Sharia Accounting education.

FINANCIAL DISTRESS ANALYSIS WITH ZMIJEWSKI X-SCORE METHOD IN ISLAMIC BANKING COMPANIES (CASE STUDY OF THE INDONESIA STOCK EXCHANGE) Husain; Rini Purnamasari; Indrayani
Islamic Financial And Accounting Review Vol. 3 No. 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14957

Financial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors.

THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON PROFITABILITY (A STUDY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) selenita selenita; indrayani; Ira Sahara
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15565

Green accounting and material flow cost accounting are approaches in accounting that are a manifestation of the company's concern in managing environmental impacts in its operational activities. This study aims to determine the effect of the implementation of green accounting and material flow cost accounting on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is quantitative with an associative approach. This study takes a sample of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period using secondary data obtained through the annual report and sustainability report for the 2019-2023 period and the data is tested using descriptive statistical analysis, classical assumption test in the form of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, regression analysis test linear and hypothesis tests in the form of determination coefficient test (Adjust R2), t test and F test. The results obtained from this study are normally distributed data. Partially, green accounting has a significant effect on the company's profitability. Meanwhile, material flow cost accounting partially does not show a significant influence on profitability. Simultaneously, green accounting and material flow cost accounting together affect the company's profitability. The determination coefficient test showed that some of the variation in profitability could be explained by the two independent variables, while the rest was influenced by other variables. These results reinforce the importance of the comprehensive application of environmental accounting practices in the planning and management of the company's operational activities, especially in the mining industry sector that has a major impact on the environment.

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