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All Journal Journal Online Manajemen ELPEI (JOMEL) Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi
Baharuddin Baharuddin
STIM LPI Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Analisis Kinerja Keuangan Pada Koperasi Pegawai Pemerintah Daerah (KOPEMDA) Kabupaten Maros Baharuddin Baharuddin
Jurnal Online Manajemen ELPEI Vol 1 No 2 (2021)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.932 KB) | DOI: 10.58191/jomel.v1i2.69

Abstract

This study aims to analyze the financial performance of the Regional Government Employee Cooperative (KOPEMDA) Maros Regency in 2018 – 2020. This research uses several ratio analysis methods, including liquidity ratios, solvency ratios, activity ratios and profitability ratios. The data source used in this research is primary data in the form of financial reports for the period 2018 - 2019 obtained directly from KOPEMDA Maros Regency. Based on the results of the analysis carried out, it can be concluded that cooperative liquidity in terms of the current ratio is declared illiquid. The solvency ratio in terms of the debt to assets ratio and debt to equity ratio of cooperatives is declared solvable. In terms of the activity ratio, in terms of working capital, turnover is stated to be healthy, while receivable turnover is stated to be very unhealthy. The profitability ratio in terms of return on assets is stated to be unhealthy, while the return on equity is stated to be unhealthy.
Analisis Penetapan Harga Jual Produk Tahu Isi Pada Unit Usaha Koperasi (Studi Kasus Koperasi Sukuhale Kabupaten Gowa) Baharuddin Baharuddin
Jurnal Online Manajemen ELPEI Vol 2 No 2 (2022)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v2i2.95

Abstract

The purpose of this research is to analyze the selling price of tofu products in the Sukuhale cooperative business unit. As for what is used in data collection is sourced from the Sukuhale Cooperative, and field data directly. Based on the calculation of the selling price analysis for tofu products in the business unit of the Sukuhale Cooperative, the price applied by the Sukuhale Cooperative is Rp. selling for IDR 12,000, with the calculation of the desired profit of the cooperative being 15%, then using the method in this scientific work a price comparison of IDR 200 is found.
Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Dalam Menilai Kinerja Keuangan Pada Balai Besar Karantina Pertanian Makassar Baharuddin Baharuddin
Jurnal Online Manajemen ELPEI Vol 1 No 1 (2021)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v1i1.101

Abstract

The type of research used in this study is descriptive research. The sample identified in the survey conducted by the researcher is the data of the 2018-2020 budget realization report. the financial performance of the Makassar Agricultural Quarantine Center has been effective because the results achieved are 90% and above This can show that the effectiveness of the implementation of the budget budgeted at the Makassar Agricultural Quarantine Center has been effective and well realized by the Makassar Agricultural Quarantine Center itself, for a period of 3 (three) years by increasing the level of its effectiveness. kinerja keuangan pelaksanaan anggaran belanja Balai Besar Karantina Pertanian Makassar sudah mencapai kriteria sangat efisien dalam hal pengelolaan anggarannya. Jadi, pengelolaan anggaran belanja Balai Besar Karantina Pertanian Makassar telah berhasil dan memenuhi syarat/kriteria efisiensi yaitu penggunaan dana minimum untuk mencapai target/sasaran
Penilaian Tingkat Kesehatan Bank Pada PT. Bank Sulselbar Menggunakan Metode Risk Profil, Good Corporate Govermance, Earning Dan Capital (RGEC) Periode 2018-2020 Baharuddin Baharuddin
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 5 No. 2: Maret 2022 - Oktober 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v5i2.63

Abstract

Bank dapat dikatakan sehat apabila bank dapat menjalankan fungsi-fungsinya dengan baik. Tingkat kesehatan bank menentukan rencana bisnis ke depan serta memperbaiki kelemahan yang berpotensi mengganggu kinerja bank. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs resmi dari laporan tahunan PT. Bank Sulselbar Cab. Utama Makassar yang di publikasikan oleh bank itu sendiri. Penelitian ini bertujuan untuk menganalisis tingkat kesehatan bank dengan menggunakan metode Risk Profile,Good Corporate Governance,Earning, and Capital (RGEC) pada PT. Bank Sulselbar Cab. Utama Makassar. Dari hasil penelitian ini menunjukkan bahwa tingkat kesehatan bank PT. Bank Sulselbar Cab. Utama Makassar dari tahun 2018 sampai dengan 2020 yang diukur dengan menggunakan metode RGEC merupakan bank dlam kondisi yang cukup sehat. Pada faktor Risk Profile yang dinilai dengan rasio Non Performing Loan (NPL) dan Loan to Deposite Ratio (LDR) menunjukkan bahwa PT. Bank Sulselbar Cab. Utama Makassar memiliki profitabilitas yang baik.
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