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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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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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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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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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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

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.

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

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.

Pengaruh Rasio Likuiditas, Solvabilitas, dan Aktivitas Terhadap Profitabilitas Pada PDAM Ali, Firman; Hasan, Hamida; Machmud, Mulyana
Amsir Management Journal Vol. 3 No. 1 (2022): 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.v3i1.190

The purpose of this study is to examine the effect of the liquidity ratio as measured by the current ratio (CR), the solvency ratio as measured by the debt to asset ratio (DAR), the activity ratio measured by total asset turnover (TATO) on profitability which is measured. With return on assets (ROA). The research method used is descriptive quantitative. The population in this study is the Financial Report at PDAM In Indonesia for the last five years (2016-2020) which consists of a Balance Sheet and Profit and Loss Report. This research uses multiple linear regression analysis methods, which are processed with the help of the SPSS V23 program. This study's results indicate that the calculations from multiple linear regression that have been carried out are Y= 178.926 + 2.1185 X1 + 1.888 X2 + (-0.757 X3) + e. If liquidity, solvency, and activity are worth 0, then profitability is worth 178,926. The results of the t-test indicate that liquidity has no partial effect on profitability by seeing a significant 0.389 > 0.05 and a tcount value of 1.428 < ttable 12.706. While solvency does not affect profitability, it can be seen by the significance of 0.485 > 0.05 and the value of tcount 1.049 < ttable 12.706. And activity shows a positive but insignificant effect on profitability as indicated by looking at 0.086 > 0.05 and tcount 17.391 > t table 12.706, so training influences profitability. In addition, liquidity, solvency, and activity simultaneously affect profitability by looking at Fcount of 38.274 and Ftable of 19.16. While the results of the Adjusted R square or coefficient of determination of 0.965 mean that 96.5% of the dependent variable is influenced by the independent variable, while other variables outside the research model influence the remaining 3.5%.

Sistem dan Prosedur Pembayaran Gaji dan Upah Hasan, Hamida
Amsir Management Journal Vol. 3 No. 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.207

The purpose of this research is to find out the systems and procedures for paying salaries and wages for employees of CV Citra Utama. The method of data analysis used in this study is to use descriptive comparative analysis, namely comparing the systems and procedures for paying salaries and wages applied in companies with systems and procedures for paying salaries and wages based on actual theory with elements of internal control. The results of the study stated that the implementation of systems and procedures for payment of salaries and wages did not reflect the elements of internal control

Implementation of Balanced Scorecard in Geological Exploration Project Performance Evaluation Hasan, Hamida; Hasan, Haslindah
Amsir Management Journal Vol. 5 No. 1 (2024): 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.v5i1.588

This study examines the application of the Balanced Scorecard in evaluating the performance of geological exploration projects through a qualitative approach. The study explores how the four perspectives of the Balanced Scorecard (finance, customers/stakeholders, internal business processes, and learning and growth) can be tailored to the unique characteristics of geological exploration projects. The results show that the Balanced Scorecard, when appropriately adjusted, can be an effective tool for comprehensively evaluating performance, managing risk, and aligning short-term goals with long-term strategies. Although its implementation faces challenges, especially in determining the appropriate metrics, the Balanced Scorecard has proven to help companies manage the complexity and uncertainty inherent in geological exploration projects, while still considering long-term sustainability aspects.

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

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.

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