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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 Journal of Studies in Academic, Humanities, Research, and Innovation Jurnal Ilmiah Manajemen & Kewirausahaan
Hamida Hasan
Institut Ilmu Sosial & Bisnis Andi Sapada, Parepare
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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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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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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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.
Membongkar Kinerja Keuangan: Strategi dengan Analisis Common Size di Mandiri Perkasa Interior Astuti, Fifi; Lukman, Siti Diva Syarifah; Anggerwati, A. Indah; 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 conducts a financial performance analysis of Mandiri Perkasa Interior utilizing common size analysis as a tool. The findings reveal fluctuations in balance sheet items such as cash, receivables, and inventory. The company demonstrates a tendency to utilize more external funding sources. The analysis also highlights a stable increase in sales and operational expenses, along with efficient tax management. Net profit after tax shows a consistent upward trend during the observed period.
Rasio Likuiditas dan Profitabilitas Dalam Mengukur Kinerja Keuangan Periode 2020-2022 A, Yusril Izhaq Mahendra; Machmud, Mulyana; Hasan, Hamida; Anggerwati, A. Indah
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

This research aims to find out how the financial performance of PDAM Sidenreng Rappang Regency is measured using Liquidity and Profitability Ratios.The analytical method used in this research is the financial ratio analysis method. The financial reports are then analyzed using liquidity ratio (Current Ratio, Quick Ratio, Cash Ratio, Cash Turn Over, Inventory to Net Working Capital) and profitability ratios (Net Profit Margin, Retrun on investment, and Return on Equity)These results show that: for liquidity ratios, namely Current Ratio, from 2020 to 2022 with an average of 6.63 times, it is in accordance with industry standards, Quick Rati, from 2020 - 2022 with an average of 6.30 times is in accordance with industry standards, Cash Ratio, in 2020 and 2022 is in line with industry standards with an average of 81.78%, while 2021 does not yet meet industry standards, Cash Turn Over, from 2020 - 2022 with an average of 292% is in line with industry standards, and Inventory to Net Working Capital with an average of an average of 5.75% does not meet industry standards. For the profitability ratio, namely Net Profit Margin, from 2020 - 2022 the average (23.44%) does not meet established industry standards. Return on investment, from 2020 - 2022 with an average of (8.57%) does not comply with established industry standards, and Return On Equity, from 2020 - 2022 with an average of (8.84%) does not comply with established industry standards. has been set.
Rasio Profitabilitas dalam Mengukur Kinerja Keuangan pada Apotek Syakir Farma Susantika, Melani; Tijjang, Bakhtiar; Hasan, Hamida; Rifani, Riza Amalia
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

This research aims to determine and analyze financial performance using profitability ratios at the Syakir Farma Pharmacy Palanro Village in accordance with industry standards. The analytical method used in this research is a quantitative descriptive approach. Quantitative data in the form of a sample of the financial report of the Syakir Farma Pharmacy Palanro Village in the form of a balance sheet and profit and loss for the 2020-2022 period. The data analysis method in this research uses profitability ratios. The results of this research show that the financial reports at the Syakir Farma Pharmacy, which were assessed through Gross Profit Margin (GPM) analysis, are in very good condition and comply with industry standards. In 2020 the value achieved by GPM was 36.44%, in 2021 it was 34.12% and in 2022 it was 34.17%. The financial performance measured through Net Profit Margin (NPM) analysis is in fairly good condition according to industry standards. The value achieved by NPM in 2020 was 17.82%, in 2021 it was 20.09% and in 2022 it was 19.99%. Then the financial performance measured through Return On Asset (ROA) analysis is in very good condition according to industry standards, the value achieved by ROA in 2020 was 27.64%, in 2021 it was 37.54% and in 2022 it was 41.05%. And financial performance as measured through Return On Equity (ROE) analysis is in very good condition according to industry standards with the value achieved in 2020 amounting to 45.04%, in 2021 amounting to 56.04% and in 2022 amounting to 60.11%. It can be seen that the financial performance of Syakir Farma Pharmacy Kel. Palanro uses the profitability ratio method in accordance with industry standards.
Meningkatkan Efektivitas Pengelolaan SDM melalui Pendekatan Akuntansi di Perguruan Tinggi Muslimin, Ulyana; Hasan, Hamida; Putri, Naulya Dwi; Haslindah, Haslindah; Jayanti, Iin Dwi
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 3 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study aims to analyze the management of human resources (HR) in universities with an accounting approach. The results of the study show that human resource management using an accounting approach can increase effectiveness and efficiency in managing human resources. Although there are several challenges, the use of an accounting approach can help universities in improving employee performance and productivity. This study recommends the implementation of an accounting approach for human resource management to achieve better academic goals
Interpreting Economic Value Added (EVA) in the Assessment of Financial Performance: A Case Study of Malabo Pharmacy, Parepare Hidayati, Nurul; Hasan, Hamida
Amsir Management Journal Vol 6 No 1 (2025): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i1.738

Abstract

This study aims to understand how the concept of Economic Value Added (EVA) is perceived, internalized, and utilized by the owners and managers of Malabo Pharmacy in Parepare in evaluating the financial performance of their business. In contrast to conventional EVA studies that are predominantly quantitative in orientation, this research adopts a descriptive qualitative approach with a case study strategy, thereby emphasizing the exploration of narratives, experiences, and informants’ perspectives on the concept of economic value added. Data were collected through in-depth interviews, documentation review of financial statements, and limited observation of financial management practices within the pharmacy. The data were then analyzed using qualitative procedures, including data reduction, data display, and conclusion drawing. The findings reveal that the introduction of EVA encourages a shift in managerial perspective from a sole focus on accounting profit toward a more comprehensive understanding of performance that incorporates the cost of capital as a critical element of evaluation. The concept of economic value added is not merely interpreted as a computational outcome but also as a measure of the fairness of returns relative to the capital invested and risks borne by the owners. Furthermore, EVA functions as a cognitive framework in structuring operational decisions, assessing the efficiency of resource utilization, and formulating business development strategies. These findings indicate that EVA can be contextually adapted within small-scale healthcare service enterprises such as pharmacies and contributes to enriching the discourse on value creation-based financial performance in small and medium-sized enterprises.
Marketing Strategy And Creative Product Innovation On Coffee Business Marketing Performance Andi Alfianto Anugrah Ilahi; Mulyana Machmud; Hamida Hasan; Fahmi Faturrahman
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1448

Abstract

This study aims to describe the role of marketing strategies and creative product innovation in improving marketing performance in coffee businesses. The approach used was qualitative with descriptive methods. Data were collected through in-depth interviews, observation, and documentation with coffee business owners and managers in Parepare City. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results show that marketing strategies implemented by coffee business actors include the use of social media, improving service quality, and strengthening local brands as the main attraction for consumers. Meanwhile, creative product innovation is realized through the development of flavor variants, attractive packaging designs, and product presentations that emphasize cultural values ​​and regional characteristics. These two aspects support each other in improving marketing performance, as seen from the increase in the number of customers, consumer loyalty, and the positive image of coffee businesses in the local market. This study confirms that successful marketing performance depends not only on promotional strategies, but also on the ability of business actors to innovate creatively according to market needs and tastes. Thus, the integration of marketing strategies and creative product innovation is key to the sustainability and competitiveness of coffee businesses in the modern era.
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.
Co-Authors A, Yusril Izhaq Mahendra Ainun, Nurul Riska alfianto , Andi Alfianto Ali, Firman Alimuddin, Firman Alyasa-Gan, Siti Sarah Ananda, Kiki Resky Andi Alfianto Anugrah Ilahi Andirwan, Andirwan Anggerwati, A. Indah Angka, Andi FItri Sugi Arfandi Dinsar Asike, Ades Astuti, Fifi BEDDU, MEGAWATI Dinsar, Arfandy Fahmi Faturrahman Haslinda Hasan Haslindah, Haslindah Hasrullah 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 Nurbayani Nurbayani Nuriani Nurjamila, Sy Nurul Hidayati Oktaviandani, Celine Rizki Putri, Naulya Dwi Renata, Tiara Rifani, Riza Amalia Riza Amalia Rifani S, Nuraziza Saputri, Asri Ainun Dwi Siti Diva Syarifah Lukman Sofian, Muhammad Fahimi Bin Solly Aryza Sulawati, Sulawati Sululing, Siswadi Surnadi, Haryono Susantika, Melani Syamsuriani, Syamsuriani teri, teri Tijjang, Bakhtiar Tijjang, Bakthiar