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All Journal SEIKO : Journal of Management & Business Mega Aktiva: Jurnal Ekonomi dan Manajemen Sigma : Journal of Economic and Business Jurnal Intelek Insan Cendikia JCSRD Atestasi : Jurnal Ilmiah Akuntansi
Wahyuni Rahmah
Sekolah Tinggi Ilmu Ekonomi Enam Enam
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ANALISIS LOYALITAS NASABAH BANK SULTRA Ami Nurhayati; Baheri Baheri; Wahyuni Rahmah; Yulianti Yusuf
Mega Aktiva Vol 11, No 2 (2022): Agustus 2022
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32833/majem.v11i2.264

Abstract

Penelitian ini bertujuan untuk mengetahui loyalitas nasabah pada Bank SULTRA Cabang Utama Kendari. Penelitian ini dikumpulkan dari 25 nasabah. Data dalam penelitian ini deperoleh melalui observasi, wawancara dan dokumentasi. Jenis data yang dipergunakan dalam penelitian ini adalah data Kualitatif yaitu data yang berupa uraian penjelasan dari variabel dan objek penelitian adapun sumber data yaitu data primer dan sekunder. Metode analisis yang digunakan adalah analisis deskriptif, dimana peneliti mendeskripsikan informasi yang telah didapat dengan variabel yang diteliti. Penelitian ini mendeskripsikan tentang analisis loyalitas nasabah Bank SULTRA Kendari. Berdasarkan hasil wawancara dengan beberapa informan dapat disimpulkan bahwa secara keseluruhan informan yang merupakan nasabah Bank SULTRA menyatakan bahwa mereka begitu loyal kepada Bank SULTRA dengan cara yaitu Melakukan pembelian ulang (purchase intention), merekomendasikan perusahaan ke orang lain (word of mouth), menunjukkan kekebalan dari daya tarik produk sejenisnya dari pesaing (Demonsrates an immunity to the full of competition, dan tidak canggung menyampaikan komplain (complaining behavior).
Analisis Kinerja Keuangan Sebelum dan Sesudah Pandemi Covid-19 pada Perusahaan Perhotelan di Bursa Efek Indonesia Wahyuni Rahma; Nurul izza Hamudin; Muh. Nur
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2392

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan atau tidak antara kinerja keuangan sebelum dan sesudah adanya Pandemi Covid-19 pada Perusahaan Perhotelan di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan Perhotelan di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan teknik purposive sampling. Sehingga di peroleh 5 perusahaan sebagai sampel. Teknik analisis data yang digunakan yaitu uji statistik deskriptif, uji normalitas dan hipotesis menggunakan uji beda paired simpel t-test. Untuk menganalisis kinerja keuangan digunakan rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Hasil penelitian bahwa:(1) Berdasarkan rasio likuiditas dengan pengukuran current ratio dan cash ratio mengunakan uji beda paired simpel t-test terdapat perbedaan signifikan sebelum dan sesudah adanya Pandemi Covid-19.(2) Berdasarkan rasio solvabilitas dengan pengukuran debt to assets ratio dan debt to equity ratio mengunakan uji beda paired simpel t-test tidak terdapat perbedaan signifikan sebelum dan sesudah adanya Pandemi Covid-19.(3) Berdasarkan rasio profitabilitas dengan pengukuran return on assets dan return on equity mengunakan uji beda paired simpel t-test tidak terdapat perbedaan signifikan sebelum dan sesudah adanya Pandemi Covid-19. Kata kunci : Kinerja Keuangan, return on assets, return on equity, Covid-19.
Analisis Pemanfaatan Modal Kerja Dalam Meningkatkan Laba Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Andi Runis Makkulau; Wahyuni Rahmah; Muhammad Faried Pratama
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.3327

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh modal kerja perputaran kas, perputaran piutang dan perputaran persediaan secara simultan terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, (2) Pengaruh modal kerja perputaran kas secara parsial terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, (3) Pengaruh modal kerja perputaran piutang secara parsial terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, dan (4) Pengaruh modal kerja perputaran persediaan secara parsial terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini adalah: (1) Modal kerja perputaran kas, perputaran piutang dan perputaran persediaan secara simultan perpengaruh positif dan signifikan terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, (2) Modal kerja perputaran kas secara parsial berpengaruh negatif dan tidak signifikan terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, (3) Modal kerja perputaran piutang secara parsial berpengaruh positif dan signifikan terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, dan (4) Modal kerja perputaran persediaan secara parsial berpengaruh negatif dan tidak signifikan terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Modal Kerja; Perputaran Kas; Perputaran Piutang; Perputaran Persediaan; Profitabilitas
The influence of Risk Profile, Good Coorporate Government, Profitability, and Capital on Company Value in The Banking Sector on The Indonesian Stock Exchange Andi Runis Makkulau; Muh. Nur; Wahyuni Rahmah; Astriwati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.1108

Abstract

This study aims to determine and analyze: (1) The effect of risk profile on banking sector firm value; (2) The effect of good corporate governance on the banking sector's corporate value; (3) The effect of profitability on banking sector corporate value; (4) The effect of capital on the value of banking sector companies. The companies studied in this research were from the banking sector and belonged to the BOOK (Business Category Commercial Bank) 4 group, which included seven banks: Bank Central Asia (BBCA), Bank Mandiri (BBRI), Bank Mandiri (BMRI), Bank Negara Indonesia (BBNI), Bank Pan Indonesia (PNBN), Bank CIMB Niaga (BNGA), and Bank Danamon (BDMN). Secondary data from 2011 to 2020, sourced from The Indonesia Capital Market Institute (TICMI) and the official websites of the banks, was utilized for analysis in this study. The data underwent processing and analysis using the SMART PLS application. The study's findings indicate that (1) the presence of Non-Performing Loans (NPL) and a high Loan to Deposit Ratio (LDR) has a significant and negative impact on firm value. (2) While Good Corporate Governance (GCG) has a positive effect on firm value, it is not statistically significant. (3) Profitability has a significant and positive influence on firm value. (4) Conversely, capital exhibits a significant and negative impact on firm value. This research is new research in the literature that uses quantitative models, analyzes empirical data, and provides insights that are useful in the process of making investment decisions in banking sector companies on the Indonesian Stock Exchange.
Taxpayer Compliance Factors of Swallow Birds Business in Indonesia Wahyuni Rahmah; Riez Kifli Kolewora
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The swallow's nest industry plays an important role in the Indonesian economy as one of the leading export commodities with high demand in the international market. However, the level of tax compliance in this sector is still relatively low due to various obstacles, including lack of understanding of regulations, minimal socialization, and weak supervision. Previous studies have not comprehensively discussed the factors that influence tax compliance in the swallow's nest business, so further studies are needed to identify the main determinants and strategies for increasing taxpayer compliance. This study uses a qualitative descriptive method with a case study approach, where data is collected through in-depth interviews with swallow's nest business actors, tax authorities, academics, and swallow breeder associations. The results of the study indicate that tax compliance factors in this sector are influenced by understanding of regulations, clarity of tax policies, effectiveness of supervision, and the existence of tax incentives for compliant taxpayers. The implications of this study are the need for a more inclusive policy strategy, such as increasing socialization, harmonization of tax regulations, and provision of fiscal incentives to increase taxpayer compliance in the swallow's nest business.
KAJIAN IMPLEMENTASI PAJAK BURUNG WALET DI SULAWESI TENGGARA Wahyuni Rahmah; Asraf Asraf; Riez Kifli Kolewora
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Industri sarang burung walet memiliki nilai ekonomi yang tinggi dan berkontribusi terhadap perekonomian daerah, namun implementasi kebijakan perpajakan sektor ini masih menghadapi berbagai kendala. Di Sulawesi Tenggara, kebijakan pajak burung walet belum berjalan optimal karena rendahnya kesadaran wajib pajak dan lemahnya sistem pengawasan, yang berdampak pada rendahnya penerimaan Pendapatan Asli Daerah (PAD). Penelitian ini dilakukan untuk mengatasi kesenjangan pengetahuan mengenai faktor-faktor yang menghambat efektivitas implementasi kebijakan perpajakan dalam industri burung walet. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan wawancara mendalam kepada pemangku kepentingan utama, termasuk pejabat pemerintah, pengusaha burung walet, akademisi, asosiasi UMKM, dan otoritas perpajakan. Hasil penelitian menunjukkan bahwa pajak berbasis omzet kurang sesuai dengan karakteristik usaha burung walet, serta kurangnya sosialisasi dan edukasi perpajakan turut berkontribusi terhadap rendahnya tingkat kepatuhan wajib pajak. Oleh karena itu, diperlukan pendekatan perpajakan yang lebih fleksibel, seperti penerapan pajak progresif berbasis keuntungan bersih dan insentif bagi usaha yang memiliki pencatatan keuangan yang baik. Secara teoritis, penelitian ini berkontribusi terhadap pengembangan model implementasi kebijakan perpajakan yang lebih adaptif terhadap sektor usaha tertentu, sementara secara praktis, hasil penelitian ini memberikan rekomendasi bagi pemerintah daerah dalam merancang strategi perpajakan yang lebih efektif dan berkeadilan.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP DALAM MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE PADA BADAN PENANGGULANGAN BENCANA DAERAH KABUPATEN KONAWE Jusbair Baheri; Putu Arianti Lestari; Wahyuni Rahmah
Sigma: Journal of Economic and Business Vol 7 No 2 (2024): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis perlakuan akuntansi aset tetap dalam mewujudkan good government governance pada Kantor Badan Penanggulangan Bencana Daerah Kabupaten Konawe. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa perlakuan akuntansi aset tetap dalam mewujudkan good government governance pada Kantor Badan Penanggulangan Bencana Daerah Kabupaten Konawe sudah baik, dibuktikan perlakuan aset tetap diterapkan dengan baik yang skala pengukuran indikator berdasarkan PSAP Nomor 07 Tahun 2010 yaitu pengakuan aset tetap, pengukuran dan penilaian aset tetap, penyusutan aset tetap, penghentian dan pelepasan aset tetap, serta penyajian dan pengungkapan aset tetap telah sesuai dengan aturan PSAP Nomor 07 Tahun 2010. Sedangkan pada good government governance sudah dilakukan dengan baik. Skala pengukurannya menggunakan lima indikator yaitu partisipasi dalam mengelola aset tetap melibatkan seluruh pemangku kepentingan, transparansi dalam pengelolaan laporan keuangan, akuntabilitas yang baik terhadap kebijakan laporan keuangan, efektivitas dalam megelola laporan keuangan, dan penegakan hukum dilakukan secara adil untuk menghindari kerugian negara. Namun BPBD Kabupaten Konawe masih mengalami kendala dalam menciptakan tata kelola yang baik berupa keterbatasan anggaran dan kurang efektifnya pemahaman sumber daya manusia yang dimiliki dalam pengelolaan laporan keuangan mereka. This research aims to determine and analyze the accounting treatment of fixed assets in realizing good government governance at the Konawe Regency Regional Disaster Management Agency Office. The type of data used in this research is qualitative data. Data collection techniques use interviews and documentation. The results of the research show that the accounting treatment for fixed assets in realizing good government governance at the Konawe Regency Regional Disaster Management Agency Office is good, as evidenced by the treatment of fixed assets being implemented well with the indicator measurement scale based on PSAP Number 07 of 2010, namely recognition of fixed assets, measurement and assessment of assets fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, as well as presentation and disclosure of fixed assets are in accordance with PSAP rules Number 07 of 2010. Meanwhile, good government governance has been carried out well. The measurement scale uses five indicators, namely participation in managing fixed assets involving all stakeholders, transparency in managing financial reports, good accountability for financial reporting policies, effectiveness in managing financial reports, and law enforcement carried out fairly to avoid state losses. However, BPBD Konawe Regency still experiences obstacles in creating good governance in the form of budget limitations and a lack of effective understanding of the human resources they have in managing their financial reports.
PENGARUH KEBIJAKAN HUTANG TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE BURSA EFEK INDONESIA Ketut Susanta; Ibnu Hajar; Wahyuni Rahmah
Sigma: Journal of Economic and Business Vol 5 No 1 (2022): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/1k0pjd57

Abstract

This reaearch is a qualitative research that aims to determine: 1. The effect of debt policy (DAR and DER) on the financial performance of the IDX Food and Beverage company; 2. The effect of DAR on the financial performance of IDX Food and Beverage companies; 3. The effect of DER on the financial performance of IDX Food and Beverage companies. Food and Beverages companies are one of the sectors of manufacturing companies that continue to experience growth over time.The results of this study indicate that debt policy as measured by the debt to asset ratio and debt to equity ratio simultaneously has a positive and significant effect on the financial performance of food and beverage companies on the IDX. This shows that the use of proportional debt will further improve the company's financial performance; Debt to asset ratio has a negative and significant effect on the financial performance of food and beverage companies on the IDX. This shows that the lower the company's DAR ratio, the more it will improve the company's financial performance; Debt to equity ratio has a positive and insignificant effect on the financial performance of food and beverage companies on the IDX. This shows that the better the company's DER ratio, the more the company's financial performance will improve but not significantly.
PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE DALAM PENGELOLAN DANA DESA DI DESA BANTEA BUTON TENGAH Oki Syahnakir; La Utu; Wahyuni Rahmah
Sigma: Journal of Economic and Business Vol 5 No 2 (2022): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/g9ksxr69

Abstract

The purpose of this study was to determine the application of good corporate governance principles in managing village funds in Bantea Village, Gu District, Central Buton Regency in 2021. The research method used was qualitative with descriptive qualitative research. The research was conducted because the Village Fund has a big influence on village development and the Village Fund is also prone to abuse. Therefore, it is necessary to apply the principles of good corporate governance. The results of this study indicate that the Bantea Buton Tengah Village Government has implemented the principles of good corporate governance, namely transparency and accountability in planning, implementation and accountability. However, the low quality of the available resources in Bantea Village has delayed the realization of the Bantea Village Fund Budget.
Co-Authors Ami Nurhayati Andi Runis Makkulau Asraf Asraf Astriwati Baheri Baheri Ibnu Hajar Jusbair Jusbair Ketut Susanta La Utu Makkulau, Andi Runis * Muh. Nur Muhammad Faried Pratama Nurul izza Hamudin Oki Syahnakir Putu Arianti Lestari Riez Kifli Kolewora Yulianti Yusuf