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All Journal Jurnal Manajemen Atma Jaya Jurnal Akuntansi YUME : Journal of Management JURNAL MANAJEMEN BISNIS Indonesian Journal of Law and Economics Review Economics and Digital Business Review Jurnal Manajemen dan Organisasi Review (MANOR) Accounting Accountability and Organization System (AAOS) Journal Administrative and Environmental Law Review Jurnal Manajemen Amsir Management Journal Center of Economic Students Journal (CSEJ) Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal RESTITUSI : Jurnal Riset Perpajakan Amsir Community Service Journal JER Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Ilmiah Manajemen & Kewirausahaan
Hamida Hasan
Institut Ilmu Sosial & Bisnis Andi Sapada, Parepare
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Navigating Financial Fortitude: Insights from 2020-2022 Performance Analysis: Menapaki Ketangguhan Keuangan: Wawasan dari Analisis Kinerja 2020-2022 Sulkifli; Machmud, Mulyana; Hasan, Hamida
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.986

Abstract

This study investigates the financial performance of a company across 2020-2022, focusing on liquidity, solvency, and profitability ratios through quantitative descriptive methods. Data from financial statements accessed via the Indonesia Stock Exchange's official website forms the basis of analysis. The research reveals promising indicators in the company's profitability, marked by increased sales, reduced operational expenses, and improved cash flow. Despite these positive trends, the company maintains its capacity to meet financial obligations. These findings suggest a commendable operational efficiency and financial health within the studied period, indicating potential avenues for further analysis and strategic decision-making in similar industries. Highlights: Quantitative Analysis: Utilized numerical data for comprehensive evaluation. Profitability Indicators: Highlighted increased sales and reduced expenses. Financial Health: Demonstrated the company's ability to meet obligations. Keywords: Financial Performance, Ratio Analysis, Quantitative Methods, Profitability, Liquidity
Revenue and Operational Costs Impact on Net Profit: A Quantitative Analysis: Dampak Pendapatan dan Biaya Operasional terhadap Laba Bersih: Analisis Kuantitatif Ananda, Kiki Resky; Machmud, Mulyana; Hasan, Hamida
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.987

Abstract

This study aims to investigate the influence of income and operational costs on net profit at a specific organization. Employing a quantitative approach with descriptive and verificative methods, linear regression is utilized for data analysis. The results reveal a positive and significant impact of income on net profit (t = 10.629, p < 0.05), while operational costs exhibit a negative and inversely significant relationship (t = -3.707, p > 0.05). The F-test indicates both income and operational costs significantly contribute to net profit (F = 289.333, p < 0.05). This research sheds light on the intricate dynamics between financial variables, providing valuable insights for practitioners and scholars in the field. Highlights: Quantitative Exploration: Utilizing linear regression for a thorough examination of the financial dynamics. Positive Income Influence: Demonstrating a significant positive effect of income on net profit. Operational Cost Dynamics: Unveiling a notable negative and inversely significant relationship between operational costs and net profit. Keywords: Income, Operational Costs, Net Profit, Regression Analysis, Financial Impact
ITE Legal Review on the Use of Computer Technology in Geological Exploration and Digital Accounting Systems Hasan, Hamida; Alyasa-Gan, Siti Sarah; Hasan, Haslindah; Syahril, Muh. Akbar Fhad
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): 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.v2i2.497

Abstract

The development of information and communication technology has changed various aspects of human life significantly. In Indonesia, Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik (UU ITE) has been promulgated to regulate the use of information technology and electronic transactions. However, along with the rapid development of technology, UU ITE has undergone two changes, the last one being through Undang-Undang Nomor 1 Tahun 2024. This study aims to explore the application of ITE law in the use of computer technology for geological exploration and digital accounting systems, using a qualitative approach with a case study design. The results of the study show that the implementation of ITE law still faces challenges related to data protection and information security. Many companies find it difficult to ensure compliance with ITE legal regulations, while sensitive geological and accounting data is vulnerable to unauthorized access and data leakage. The implications of the research are the need to increase socialization and training of ITE law, update information security policies, and adopt advanced security technologies to protect sensitive data more effectively.
Pendeteksian Fraud oleh Auditor: Peran Pengalaman Audit, Kualitas Audit, dan Tekanan Waktu Rifani, Riza Amalia; Hasan, Hamida
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.3980

Abstract

This research aims to examine the influence of Audit Experience, Audit Quality, and Time Pressure on Auditor's Ability to Detect Fraud in Public Accounting Firms in East Jakarta. The research employs a quantitative approach, analyzed using panel data with the SPSS software. The study's population consists of Public Accounting Firms in the Makassar region, with a sample of 32 active auditors working in these firms. Data collection was done using primary data by distributing questionnaires directly to Public Accounting Firms in the Makassar region. The research findings indicate that (1) Audit Experience has an impact on Fraud Detection Ability, (2) Audit Quality influences Fraud Detection Ability, and (3) Time Pressure affects Fraud Detection Ability in Public Accounting Firms in the Makassar region. These results confirm that audit experience, audit quality, and time pressure play a significant role in detecting fraud during an audit.
Analisis Rasio Likuiditas, Aktivitas dan Profitabilitas untuk Mengukur Kinerja Keuangan pada PT Kibi Garden Pare’s Hasan, Hamida
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 1 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Tujuan dari penelitian ini adalah untuk menentukan apakah kinerja di PT. Kibi Garden Pare's telah dikatakan baik yang ditinjau menggunakan analisis rasio likuiditas, kegiatan dan profitabilitas. Jenis penelitian dalam tesis ini adalah studi deskriptif menggunakan pendekatan kuantitatif dan kualitatif, tahap deskripsi data dalam penelitian ini menggambarkan data untuk pengembangan analisis rasio likuiditas, kegiatan dan profitabilitas sebagai sistem pengukuran kinerja di PT. Kibi Garden Pare's. Hasil penelitian ini menunjukkan bahwa kinerja PT. Kibi Garden Pare menggunakan analisis rasio likuiditas, kegiatan dan perubahan profitabilitas setiap tahunnya. Hal ini karena hasil pengukuran ketiga rasio keuangan tersebut menunjukkan beberapa rasio yang telah mencapai standar industri dan beberapa yang belum mencapai standar industri
Pengaruh Pengendalian Biaya Operasional Terhadap Penggunaan Anggaran Pada CV Adams Family Development Hasan, Hamida; Syamsuriani, Syamsuriani
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 3 (2022): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Pengendalian Biaya Operasional berpengaruh terhadap penggunaan Anggaran pada CV. Perkembangan Keluarga Adam. Jenis data yang digunakan adalah data kuantitatif dan kualitatif, untuk pengumpulan data dalam penelitian ini adalah Penelitian Pustaka ( Library Research), Observasi dan Wawancara. Populasi yang digunakan dalam penelitian ini adalah Laporan Keuangan Tahunan pada CV. Adams Family Development dalam bentuk Laporan Rencana Kerja Anggaran Perusahaan (RKAP) dan Laporan Laba/Rugi Periode Tahun 2016-2018. Metode Analisis yang digunakan adalah Regresi Linear sederhana dan metode deskriptif. Hasil penelitian ini realisasi biaya operasional lebih rendah dari anggaran yang sudah ditentukan, maka hal ini menunjukkan anggaran yang disusun bekerja secara efektif dan efisien, sehingga pengendalian biaya operasional memiliki korelasi yang tergolong sangat kuat terhadap anggaran. Berdasarkan uji hipotesis terdapat pengaruh yang signifikan antara pengendalian biaya operasional terhadap anggaran.
Analisis Common Size Dalam Menilai Kinerja Keuangan Pada PT. Sinarmas Multifinance Cabang Parepare Sulawati, Sulawati; Hasan, Hamida; Asike, Ades
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 4 (2022): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Tujuan penelitian ini adalah untuk menilai kinerja keuangan PT. Sinarmas Multifinance Cabang Parepare yang di ukur menggunakan metode analisis common size.Metode yang digunakan dalam penelitian ini adalah analisis deskriptif yaitu untuk menjelaskan tentang hasil perhitungan analisis persentase per komponen pada laporan keuangan menggunakan alat analisis metode common size periode 2019 sampai dengan tahun 2021.Hasil pernelitian ini menunjukkan bahwa posisi kinerja keuangan PT. Sinarmas Multifinance Cabang Parepare dalam 3 tahun terakhir (2019-2021) mengalami peningkatan dan mampu memproleh laba yang meningkat.
Analisis Common Size: Mengoptimalkan Kinerja Keuangan Mandiri Perkasa Interior Hasan, Hamida; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 1 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Penelitian ini menggunakan analisis common size untuk menganalisis kinerja keuangan Mandiri Perkasa Interior. Hasil menunjukkan fluktuasi kas dari 79,75% ke 65,05%. Piutang usaha menurun dari 16,31% ke 3,15%, lalu meningkat menjadi 21,06%. Biaya produksi menurun dari 83,33% ke 80,01%. Biaya operasional meningkat dari 8,70% ke 9,34%, tetapi tetap konsisten. Pajak meningkat dari 0,28% ke 0,77%. Laba bersih setelah pajak meningkat dari 7,69% ke 9,88%.
Strategi Kinerja Pegawai: Disiplin Kerja dan Kompetensi di SAMSAT Kabupaten Sidenreng Rappang Renata, Tiara; Dinsar, Arfandy; Angka, Andi FItri Sugi; Hasan, Hamida
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 4 (2023): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to find out and find the relationship between the disciplinary and compensation variables on employee performance at the One-Stop Single Administration System Joint Office (SAMSAT) in Sidenreng Rappang Regency, both partially and simultaneously.The analytical method used in this study is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t test), Simultaneous test (F test) and Coefficient of Determination Test (R2 test) with a sample of 43 respondents.The results showed that work discipline (X1) had a positive and partially significant effect on the performance (Y) of employees at the One-Stop Single Administration System Joint Office (SAMSAT) in Sidenreng Rappang Regency, with a t-count value of 3.278 > ttable 2.021 and a significant value of 0.002 <0.05. Competence (X2) has a positive and partially significant effect on the performance (Y) of employees at the One-Stop Single Administration System Joint Office (SAMSAT) Sidenreng Rappang Regency with a tcount value of 3.057 > ttable 2.021 and a significant value of 0.004 <0.05. Each variable has a positive and significant simultaneous effect on the performance of employees at the Joint Office of the One-Stop Single Administration System (SAMSAT) in Sidenreng Rappang Regency with an Fcount of 100.533 > Ftable 3.23 and a significant value of 0.000 <0.05.
Pengukuran Kinerja Keuangan PDAM melalui Rasio Likuiditas dan Profitabilitas Wati, Ika; Machmud, Mulyana; Hasan, Hamida; Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 4 (2023): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Analysis of Liquidity Ratio and Profitability in Measuring Financial Performance at the Regional Public Drinking Water Company Tirta Karajae Kota Parepare. This study aims to determine the financial performance of the Tirta Karajae Regional Public Drinking Water Company in terms of liquidity and profitability ratios. This study used quantitative descriptive method. By using secondary data sourced from financial statements consisting of Balance Sheet and Income Statement. Abstrak ditulis dalam bahasa Inggris. The results showed that: Financial performance based on the Liquidity Ratio at the Current Ratio, Quick Ratio, Cash Ratio, and Cash Turnover Ratio from 2020-2022 is in good condition because the calculation results are above industry standards. Meanwhile, the Inventory to Net Working Capital from 2020-2022 is in poor condition because the calculation results are below industry standards. Financial performance based on the Profitability Ratio on Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE) from 2020-2022 is in poor condition because the calculation results are below industry standards.
Co-Authors A, Yusril Izhaq Mahendra A. Indah Anggerwati Ainun, Nurul Riska alfianto , Andi Alfianto Ali, Firman Alimuddin, Firman Alyasa-Gan, Siti Sarah Ananda, Kiki Resky Andirwan, Andirwan Anggerwati, A. Indah Angka, Andi FItri Sugi Arfandi Dinsar Asike, Ades Astuti, Fifi BEDDU, MEGAWATI Dinsar, Arfandy Haslinda Hasan Haslindah, Haslindah Hasrullah Hasrullah Ika Wati Ilahi, Andi Alfianto Anugrah Jayanti, Iin Dwi Juliana Juliana Jusnia, Jusnia Kamila, Dhea Salsa Kamila, Dhea Zalsa Kasuri, Muh. Adnan MS, M. Rizal Muh Fitrah Muh. Akbar Fhad Syahril Muhammad Luthfi Muslimin, Ulyana Nariani, Ribka Nilam, Nilam Nisrina, Ulfah Laila Nuraziza S Nurbayani Nurbayani Nuriani Nurjamila, Sy Nurul Hidayati Oktaviandani, Celine Rizki Putri, Naulya Dwi Renata, Tiara Rifani, Riza Amalia Riza Amalia Rifani Riza Amalia Rifani S, Nuraziza Saputri, Asri Ainun Dwi Siti Diva Syarifah Lukman Sofian, Muhammad Fahimi Bin Sulawati, Sulawati Sululing, Siswadi Susantika, Melani Syamsuriani, Syamsuriani teri, teri Tijjang, Bakhtiar Tijjang, Bakthiar