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All Journal YUME : Journal of Management Jurnal Ilmiah Manajemen Kesatuan Jurnal Dedikasi SIGMA: Journal of Economic and Business
Jusbair Jusbair
STIE Enam Enam Kendari
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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Bimbingan teknis akuntansi keuangan dana desa menggunakan aplikasi Siskeudes Bakhtiar Abbas; Mahmudin A.S; Jusbair Jusbair; Miswar Rohansyah
DEDIKASI Vol 22, No 1 (2020): Jurnal Dedikasi
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/dedikasi.v22i1.13821

Abstract

Village fund management has a noble mandate, which is helping the government to realize economic and social justice, but has not been able to run optimally. In addition, the education management of village fund management, especially regarding village financial accounting, is very minimal. Therefore, technical guidance is needed in solving financial management problems in village funds. Targets to be achieved from the technical guidance of village financial accounting, are: (1) Providing knowledge of village fund accounting to village officials to manage village finances. (2) Practicing village fund accounting so that village officials can do it themselves. 3) Prepare the administration of village fund financial reports according to the standard procedures for accountability of village funds. (4) Provides a way to account for village finance funds that are carried out quickly, precisely, accurately and efficiently. (5) Transferring knowledge and accounting knowledge of village funds to village officials so that they can be applied to the reporting of accountability of village funds accurately and accountably. The results that have been achieved are that the apparatus is able to arrange the financial funds of the village through the Siskeudes application system, namely: able to input the realization of village revenue, input the data on the implementation of village finances, input the data disbursement of the Work Implementation Letter to the village treasurer, make SPJ advances in advance payments for activities, input the rest of the remaining downpayments activities, input tax deposit data, input money withdrawal data from the village bank account. Besides being able to print village draft RPJM reports, APBDes, Cash General Cash Books, Village Bank Books and be able to print Reports on Realization of Village Budget and Realization Execution
Pengaruh Kepuasan Dan Kepercayaan Terhadap Loyalitas Nasabah Pada Bank Negara Indonesia (BNI) Cabang Kendari Abdul Razak; Jusbair Baheri; Muhammad Irsyad Ramadhan
SIGMA: Journal of Economic and Business Vol. 1 No. 2 (2018): SIGMA: Journal of Economic and Business (2018)
Publisher : SIGMA: Journal of Economic and Business

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Abstract

Research aims to understand the influence of satisfaction and confidence in loyalty customers BNI The Branch Kendari. Population research it is a whole customers bni the branch kendari who have savings more than 2 ( two ) years and aged greater than 17 years .Approach that is used with the methods survey respondents to 100 people who have at a Branch Office Kendari. Equipment the analysis used is linear regression multiple with the program SPSS Version 22. The research results show that: (1). Simultaneously satisfaction and trust have a positive impact and significant impact on loyalty customers, (2). In partial satisfaction have a positive impact and insignificant to loyalty customers and (3). In partial trust have a positive impact and significant to loyalty customers.
Peran Kompetensi Pengelola dalam Memoderasi Pengaruh Sistem Akuntansi Terhadap Efektivitas dan Efisiensi Pengelolaan Anggaran pada LPP TVRI Sulawesi Tenggara Helda Tresia Sami; La Utu; Jusbair Baheri
SIGMA: Journal of Economic and Business Vol. 1 No. 1 (2018): SIGMA: Journal of Economic and Business (2018)
Publisher : SIGMA: Journal of Economic and Business

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Abstract

This research aims to determine: (1) Effect of accounting systems for the competence of the manager at LPP TVRI Salawesi Tenggara, (2) The effect of the accounting system of the effectiveness and efficiency of budget management at LPP TVRI Salawesi Tenggara, (3) Effect of competence budget administrator of the effectiveness and efficiency at LPP TVRI Salawesi Tenggara. The object of this research was the effectiveness and efficiency of budget management at LPP TVRI Salawesi Tenggara. The sample in this study were 38 civil servants at LPP TVRI Salawesi Tenggara who knows of the accounting system, the management competence and the effectiveness and efficiency of budget management. The technique of collecting data using questionnaires and document research. Data were analyzed using descriptive statistical analysis and analysis of Partial Least Square (PLS). The study concluded that: (1) The accounting system significant positive effect on the competence of managers at LPP TVRI Salawesi Tenggara. This means that the better the accounting system that is fast, safe and economical, the competence of the manager is also getting better. (2) The accounting system significant positive effect on the effectiveness and efficiency of budget management. This means that the accounting system may affect the effectiveness and efficiency of budget management significantly. In this case fix and improve the effectiveness and efficiency of budget management. (3) Competence manager is positive but not significant effect on the effectiveness and efficiency of budget management. This means that the knowledge, skills and attitudes of financial operators who either do not follow the improvement of the effectiveness and efficiency of budget management significantly.
Analisis Penerapan Pengelolaan Alokasi Dana Desa Dalam Meningkatkan Efektivitas Program Pembangunan Pada Desa Asinua Kabupaten Konawe Jusbair Baheri; Lia Mariyani
SIGMA: Journal of Economic and Business Vol. 2 No. 2 (2019): SIGMA: Journal of Economic and Business (2019)
Publisher : SIGMA: Journal of Economic and Business

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Abstract

Adanya Aloksi Dana Desa meningkatnya pendapatan masyarakat yang akhirnya mampu mensejahterakan kehidupan masyarakat. Kemudian kita kembali melihat bagaimana hasil dari kerja keras pemerintah desa dalam mengelola dana tersebut, Apakah mampu mempergunakan bantuan dengan baik dan berdaya guna bagi masyarakat serta tercapainya tujuan dari dana desa itu sendiri. Tujuan penelitian ini adalah untuk untuk mengetahui dan menganalisis bagaimana Penerapan Pengelolaan Alokasi Dana Desa pada Desa Asinua dan untuk mengetahui dan menganalisis bagaimana efektivitas pelaksanaan program pembangunan pada Desa Asinua. Penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Pengelolaan ADD yang dilakukan oleh Pemerintah Desa Asinua telah mengikuti aturan petunjuk teknis yang telah diatur dalam peraturan perundang- undangan. Kemudian efektivitas penggunaan Alokasi Dana Desa dalam mewujudkan Program Pembangunan pada Desa Asinua sudah Efektif dari segi realisasi anggaran.
Analisis Kinerja Keuangan Pada Bank BRI Syariah Menggunakan Metode CAMEL Jusbair Baheri; Dian Paradita
SIGMA: Journal of Economic and Business Vol. 3 No. 2 (2020): SIGMA: Journal of Economic and Business (2020)
Publisher : SIGMA: Journal of Economic and Business

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Abstract

Bank adalah salah satu lembaga kauangan yang berperan penting dalam perekonomian suatu negara. Peran penting inilah yang membuat pemerintah, investor dan berbagai pihak perlu untuk mengawasi kinerja keuangan. Untuk menilai kinerja keuangan bank salah satu metode yang biasa digunakan adalah CAMEL (Capital, Asset, Management, Earning, Liquiduty). Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank BRI Syariah yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Jenis penilitian ini adalah deskriptif kuantitatif. Adapun metode penelitian ini dilakukan dengan cara mengumpulkan data-data sekunder berupa laporan keuangan publikasi bank selama periode 2015-2019 kemudian dianalisis dengan menggunakan metode CAMEL. Hasil dari penenlitian ini adalah kinerja keuangan bank BRI syariah periode 2015-2019 yang dianalisi dengan metode CAMEL memperoleh predikat sehat.
Financial Performance Evaluation Using Profitability and Liquidity Ratio Analysis Hasidi, Mirza Hapsari; Baheri, Jusbair; Hajar, Khaerunnisa Ibnu
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2742

Abstract

A company's financial performance is an important indicator used to assess the financial health and operational efficiency of a business entity. In the context of PT Rig Tenders Indonesia Tbk, the consolidated financial statements as of March 31, 2024 showed an increase in current assets to IDR 330.44 billion from IDR 263.97 billion in the previous period. Although the company has recorded an increase in current assets and net profit, unstable global economic conditions can cause uncertainty in revenue and operating costs. This study uses a quantitative research design with a descriptive approach to evaluate the financial performance of PT Rig Tenders Indonesia Tbk through profitability and liquidity ratio analysis. The results of the study show that PT Rig Tenders Indonesia Tbk has good financial performance with high liquidity, significant profitability, and effective asset management. The company shows a strong ability to meet short-term obligations and generate profits from its assets and equity. A holistic and sustainable evaluation of financial performance is essential to maintain the stability and growth of the company in the future. The findings of this study provide important contributions both theoretically and practically in the field of financial management. Theoretically, this study enriches the literature on financial ratio analysis with a focus on the maritime industry. In practice, these findings offer solutions for companies in managing risk and improving operational efficiency through better asset management strategies and investment diversification. The limitation of this study lies in the use of financial data in one period that may not reflect long-term dynamics. For future research, it is recommended to examine financial data in a longer period and consider other external factors such as regulatory changes and global market conditions.
Peran Struktur Modal Sebagai Variabel Mediasi Antara Firm Size dan Pertumbuhan Aset Terhadap Nilai Perusahaan Jasa di Bursa Efek Indonesia Baheri, Jusbair; Makkulau, Andi Runis; Rahmah, Wahyuni
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.2557

Abstract

Abstrak Tujuan penelitian ini adalah untuk mengetahui peran struktur modal dalam memediasi ukuran perusahaan dan pertumbuhan aset terhadap nilai perusahaan yang terdaftar di BEI. Penelitian ini menggunakan simple random sampling. Jenis data yang digunakan yaitu data kuantitatif, sedangkan sumber data yaitu data sekunder yang berupa laporan keuangan tahunan yang dapat diperoleh dari Capital Market Directory (ICMD). Analisis yang digunakan statistik deskriptif kuantitatif dan analisis jalur. Hasil dari penelitian ini adalah ukuran perusahaan berpengaruh negatif tidak signifikan terhadap nilai perusahaan. Pertumbuhan berpengaruh negatif tidak signifikan terhadap nilai perusahaan. Struktur modal berpengaruh positif tidak signifikan terhadap nilai perusahaan. Struktur modal berperan sebagai variabel yang memediasi hubungan ukuran perusahaan terhadap nilai perusahaan. Struktur modal berperan sebagai variabel yang memediasi hubungan pertumbuhan perusahaan terhadap nilai perusahaan. Kata Kunci: Struktur Modal; Ukuran Perusahaan; Pertumbuhan Aset; Nilai Perusahaan
Co-Authors Abdul Razak Bakhtiar Abbas Dian Paradita Hasidi, Mirza Hapsari Helda Tresia Sami Khaerunnisa Ibnu Hajar La Utu Lia Mariyani Mahmudin A.S Makkulau, Andi Runis * Miswar Rohansyah Muhammad Irsyad Ramadhan Rahmah, Wahyuni