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All Journal Jurnal Ilmu-Ilmu Peternakan (Indonesian Journal of Animal Science) Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ilmu Sosial Humaniora Indonesia Innovative: Journal Of Social Science Research Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Southeast Asia Journal of Graduate of Islamic Business and Economics Journal Economic Excellence Ibnu Sina Lajagoe Journal of Management and Business PIAF : Paser Institute Journal Of Accounting And Finance
Mariam Makmur
Program Studi Manajemen,Sekolah Tinggi Ilmu Ekonomi Ichsan Sidrap, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Rasio Keuangan pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Makmur, Mariam; Taufiq, Muhammad; Fadlina, Fadlina; Kurniawan, Kurniawan; Mas'ud, Busrin Raihana
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15754

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020 menggunakan metode Early Warning System (EWS). Penelitian ini menggunakan teknik purposive sampling dengan analisis data deskriptif kuantitatif. Rasio-rasio keuangan yang digunakan dalam penelitian ini meliputi rasio solvabilitas, rasio beban klaim, rasio likuiditas, dan rasio retensi sendiri. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan asuransi memiliki kinerja keuangan yang stabil dengan solvabilitas dan likuiditas yang baik, meskipun terdapat beberapa perusahaan yang mengalami tantangan dalam beban klaim dan retensi sendiri. Temuan penelitian menunjukkan bahwa pandemi COVID-19 pada tahun 2020 memberikan dampak yang signifikan terhadap rasio beban klaim beberapa perusahaan, yang mengalami peningkatan klaim secara tajam. Selain itu, rasio retensi sendiri yang rendah pada sebagian perusahaan menunjukkan ketergantungan yang tinggi terhadap reasuransi, yang dapat membatasi potensi keuntungan perusahaan asuransi. Meskipun demikian, rasio solvabilitas dan likuiditas yang baik secara umum menandakan bahwa sebagian besar perusahaan asuransi di Indonesia memiliki kemampuan yang cukup untuk menghadapi tantangan ekonomi jangka pendek. Penelitian ini menyarankan agar perusahaan asuransi memperkuat manajemen risiko klaim dan meningkatkan efisiensi dalam penggunaan reasuransi guna memaksimalkan kinerja keuangan. Hasil penelitian ini diharapkan dapat memberikan wawasan yang lebih baik bagi manajemen perusahaan asuransi dan regulator dalam mengelola risiko keuangan dan meningkatkan kinerja perusahaan di masa mendatang.
PENGARUH PENIDIKAN ORANG TUA, PEMBELAJARAN DIPERGURUAN TINGGI DAN PENDAPATAN ORANG TUA TERHADAP LITERASI KEUANGAN (STUDI KASUS PADA STIE TRI DHARMA NUSANTARA MAKASSAR) Makmur, Mariam; Taufiq, Muhammad; Yahya, Yahya
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze Parental Education, Higher Education Learning, and Parental Income Against Financial Literacy of STIE TRI DHARMA NUSANTARA Makassar Students. The population in this study were undergraduate students majoring in Management and Accounting who were active in the academic year until 2018 both male and female 2,838 students. This study uses the Slovin formula, so that a sample of 97 respondents is obtained. The analytical method used is multiple linear regression analysis using SPSS21 software. Based on multiple linear regression analysis in which the results, the variable of parental education is not significant to financial literacy, learning in higher education has a positive and significant effect on financial literacy and parental income is not significant to financial literacy.
ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PERUSAHAAN PT PERTAMINA YANG GO PUBLIC DI BURSA EFEK INDONESIA Widodo, Aceng; Makmur, Mariam; Nirmasari, Dian
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The Company's financial performance is the Company's ability to run its business financially as shown in the financial statements. The good or bad financial condition of a Company can be seen from the analysis carried out on the Company's financial statements. The purpose of this study is to analyze the development of financial performance using the liquidity, solvency and profitability ratios, PT Pertamina Which Goes Public On The Indonesia Stock Exchange (2020-2022). This study uses the Descriptive Quantitative method which describes financial performance in terms of liquidity, solvency and profitability ratios. The results of this study analyze financial data, the financial performance of PT Pertamina Which Goes Public On The Indonesia Stock Exchange in terms of the liquidity ratio can be said to be liquid because it is able to pay its long-term and short-term debts. The financial performance of PT Pertamina Which Goes Public On The Indonesia Stock Exchange in terms of the solvency ratio is in poor condition because it shows a figure below the set standard. The financial performance of PT Pertamina which went public on the Indonesia Stock Exchange, when viewed from the profitability ratio, has experienced a significant increase due to the effective and efficient use of its assets.
PENGARUH KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN SIDENRENG RAPPANG Jamil, Luthfi; Makmur, Mariam; Salam, Mifta Farid
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.264

Abstract

A decline in employee performance at the Office of the Department of Education and Culture of Sidenreng Rappang Regency has become a noticeable phenomenon, marked by delays in task completion, low work discipline, limited creativity, and weak collaboration among employees. These symptoms indicate the presence of job dissatisfaction, which may negatively impact organizational productivity and effectiveness. In response to this issue, the present study aims to analyze the extent to which job satisfaction affects employee performance. This research uses a quantitative approach with simple linear regression analysis and data collected through questionnaires distributed to 46 respondents. The findings show that job satisfaction has a positive and significant effect on employee performance. These results highlight the importance of improving job satisfaction factors such as salary, work environment, workgroup relations, and supervisory support to achieve optimal employee performance. This study is expected to serve as a strategic reference for human resource policy development within government institutions.
Efficiency Analysis of Layer Chicken Farms in Sidenreng Rappang Regency Using Data Envelopment Analysis and with Stochastic Frontier Analysis Nugraha, Romy; Makmur, Mariam; Usman
Jurnal Ilmu-Ilmu Peternakan Vol. 36 No. 2 (2026): August 2026
Publisher : Faculty of Animal Science, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiip.2026.036.2.6

Abstract

The egg-laying chicken business plays an important role in the food industry. The Sidenreng Rappang (Sidrap) district is among the centers of egg-laying chicken production in South Sulawesi and contributes significantly to meeting national egg demand, but production efficiency still varies among farmers. This study aimed to measure the efficiency of layer chicken businesses in Sidrap using data envelopment analysis (DEA) and stochastic frontier analysis (SFA), identify factors that affect efficiency, and formulate strategies to improve the efficiency of layer chicken farming businesses. This study used a quantitative approach through a survey of 88-layer farmers selected using the Slovin method, with a margin of error of 10%. Primary data were collected through interviews and questionnaires, whereas secondary data were obtained from the Livestock Service and the Central Statistics Agency. DEA has been used to measure relative efficiency among farmers, whereas SFA has been used to estimate inefficiency and the factors influencing it. With respect to the DEA results, only 25% of the farmers were technically efficient, while the other 75% were still experiencing inefficiency, especially in terms of feed use, number of chickens, and operational costs. The results of the SFA estimation with the Cobb–Douglas production function also revealed that the feed and number of chickens were the most influential production factors for increasing egg production. Analysis of inefficiency factors also revealed that farming experience and water quality significantly reduced technical inefficiency, whereas climate and weather factors tended to increase inefficiency.
Co-Authors A. Kartini Sari Putri AMRIZAL SALIDA Ari Ayu Astri wahyuni Auliyah Nurwafiyyah Dewi Purnamasari Fadlina Fadlina Fadlina Irmasari - Jamil, Luthfi Kurnia M, Fakhruddin Kurniawan Kurniawan Mas'ud, Busrin Rahana Mas’ud, Busrin Raihana Mifta, Mifta Farid Salam Muhammad Taufiq Romy Nugraha Salam, Mifta Farid Sam Hermansyah Siti Nur Azisyah Satria Siti Nur Azisyah Satria SRI, SRI WIRDANA Suriadi Usman Widodo, Aceng