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Pengaruh Kualitas Produk, Harga, dan Kepercyaan Terhadap Keputusan Pembelian Pada Marketplace Shopee Ekasari, Dhea; Putra, Pandi; Muslimin, Ulyana; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine the effect of product quality, price and trust on purchasing decisions at the Shopee marketplace. This type of research is quantitative. The data source used is primary data and the sample in this study is the people of Parepare City who have made purchases at the Shopee marketplace. The data collection technique used was a questionnaire and the analysis technique used was multiple linear regression using SPSS version 23. The results of this study indicate that the Price and Trust variables partially affect the Purchasing Decision with a t-count value of Price of 5.034> 2.003 with a significant value of 0.000> 0.05 while the t-count value of Trust is 2.888> 2.003 with a significant value of 0.006 < 0.05 while the Product Quality variable has no partial effect with a t-count value of 1.057 < 2.003 with a significant value of 0.295> 0.05. The results of this study also show that there is a simultaneous influence on the variables of Product Quality, Price and Trust on Purchasing Decisions, where the F-count> F-table is 12.103> 2.77 with a significant value of 0.000 <0.05.

Dampak Lingkungan Kerja dan Stress Kerja Terhadap Performa Pegawai L, Riska Gebiyanti; Andi Sapada, Achmad Faisal; Hartati, Hartati; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 3 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to analyze the influence of the work environment and work stress on employee performance at the Sidrap Religious Court. The results show that the work environment partially has a negative influence on employee performance, while work stress simultaneously has a positive and significant influence on employee performance

Dari Budaya hingga Lingkungan: Mengungkap Faktor Penentu Kinerja Pegawai Dinas PP-PA Parepare Hudabiah, Diyah; Ali, RustanA; Darmawansah, Darmawansah; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 3 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine whether organizational culture and work environment partially and simultaneously affect the performance of employees of the Parepare City Women's Empowerment and Child Protection Office. The analytical method used is multiple linear regression with validity, reliability and hypothesis testing through partial tests and simultaneous tests. The results showed that organizational culture (X1) had no significant effect partially on the performance of employees of the Parepare City Women's Empowerment and Child Protection Office, this was shown based on a significant value of 0.473 greater than 0.05, the work environment (X2) had a positive and significant effect partially on the performance of employees of the Parepare City Women's Empowerment and Child Protection Office, this was shown based on a significant value of 0.000 less than 0.05. Simultaneously organizational culture and work environment affect the performance of employees of the Parepare City Office of Women's Empowerment and Child Protection, this is indicated based on a significant value of 0.000 less than 0.05.

Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Indihome Musdalifah, Musdalifah; Tijjang, Bakhtiar; Lukman, Siti Diva Syarifah; Rifani, Riza Amalia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine the effect of product quality and service quality partially and simultaneously have a positive and significant effect on customer satisfaction Indihome Parepare City. The research method used is the quantitative method, using primary data sourced from the results of distributing questionnaires to 90 samples that have been answered by respondents. The analysis technique used includes validity and reliability tests, hypothesis testing in the form of a simultaneous significant test (f test) and partial significance test (t test), multiple linear regression tests and also the coefficient of determination test (R2 test) using the IBM SPSS 25 program.The results of this study indicate that all questionnaire statements in the three variables (product quality, service quality and customer satisfaction) are declared valid and reliable. By testing the hypothesis showing that partially and simultaneously product quality and service quality have a positive and significant effect on customer satisfaction Indihome Kota Parepare

Perputaran Piutang, Perputaran Persediaan dan ROA Menggunakan Pendekatan DuPont Pada Perusahaan Perdagangan yang Terdaftar di BEI Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine the effect of accounts receivable turnover and inventory turnover on return on assets (ROA) using the DuPont system approach. The data used in this study are secondary data taken from the Indonesia Stock Exchange (IDX) database, which can be accessed through the official website www.idx.co.id. The independent variables in this study are accounts receivable turnover (X1) and inventory turnover (X2), while return on assets (ROA) is used as the dependent variable. The results showed that (1) accounts receivable turnover partially had a significant positive effect on return on assets (ROA); (2) inventory turnover partially had a significant positive effect on return on assets (ROA).

An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.

An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol. 4 No. 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.

Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.

Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan Lukman, Siti Diva Syarifah
Amsir Accounting & Finance Journal Vol. 1 No. 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.168

This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result of research was found that (1) net profit before extraordinary items partially have a significant positive influence on the future cash flow, (2) operating of cash flow partially have a significant positive influence on the future of cash flow, (3) investing of cash flow partially do not have a significant positive influence on the future of cash flow, (4) financing of cash flow have a significant positive on the future of cash flow.

Analisis Laporan Keuangan Pada PT Unilever Indonesia Tbk Lukman, Siti Diva Syarifah
Amsir Management Journal Vol. 2 No. 1 (2021): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v2i1.38

This study aims to determine whether the financial performance of PT. Unilever Indonesia, Tbk is good when measured based on the analysis of liquidity ratio, solvability ratio, profitability ratio, and activity ratio in the last three years. Based on the results of the calculation of financial performance, the liquidity ratio has fluctuated, in 2019 the current ratio decreased by 0,65% due to a high rate of increase in current debt per year. In contrast to the ratio of profitability and activity, both ratios after being analyzed have increased. It can be seen from the calculation of the profitability ratio in 2019 that return on assets decreased by 50% due to an increase in profit before tax and a decrease in total assets from the average total assets but still generate good profits for the company. While the activity ratio in 2017-2019 the activity ratio experienced a good increase from all types of financial ratio, although it decreased in 2019, Assets Turn Over was 2,32. But still, no effect because turn over continues to increase. Well, PT. Unilever Indonesia, Tbk is known that’s the company’s performance of all liquidity ratio, solvability ratio, profitability ratio, and activity ratio is not all good and this answer the author’s hypothesis.

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