Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Dinamis : Journal of Islamic Management and Bussiness International Journal of Economics Development Research (IJEDR)
Andi Nurrahma Gaffar
Institut Agama Islam Negeri Palopo
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis of Financial Ratios in the Drinking Water Company (PAM) Tirta Mangkaluku, Palopo City Muh. Ikram S.; Suci Suci; Andi Nurrahma Gaffar; Nurjannah Nurjannah
Dinamis : Journal of Islamic Management and Bussiness Vol 4, No 2 (2021): Oktober
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dinamis.v4i2.3420

Abstract

This study aims to determine and analyze financial ratios (liquidity, solvency and profitability ratios) in the Drinking Water Company (PAM) Tirta Mangkaluku) Palopo City. The type of data used in this study is secondary data, where the data relates to the financial reports obtained from the Drinking Water Company (PAM) Tirta Mangkaluku Jalan Pongsimpin, Murante Village, Mungkajang District, Palopo City for the period 2014 – 2016. Based on the results of the study, it was found that Current The ratio cannot increase the added value of PAM Tirta Mangkaluku, Palopo City, but because the Current ratio (CR) is more than 100%. Thus, the company can pay off its current debt when billed. The Quick Ratio (QR) cannot increase the added value of PAM Tirta Mangkaluku Palopo and the results of current assets minus inventory are higher than current liabilities so that the company is able to pay off its current debts when billed. The debt to total asset ratio (DR) can increase the added value of PAM Tirta Mangkaluku, Palopo City, because the total assets are more than the total debt, so the company can pay off its total debt. The Debt to Equity Ratio (DER) can increase the added value of PAM Tirta Mangkaluku, Palopo City, because the total assets are more than the total debt, so the company can pay off its total debt. Economic Profitability (RE) cannot increase the added value of PAM Tirta Mangkaluku, Palopo City. Based on the calculation results of Own Capital Profitability (RMS) for the last 3 years from 2014 to 2016 there has been a fluctuating increase, the result is that Own Capital Profitability can increase added value to PAM Tirta Mangkaluku Palopo City.
Analisis Rasio Likuiditas dan Rasio Aktivitas dalam Meningkatkan Pertumbuhan Laba Pada PT. Siantar Top Tbk. yang Terdaftar di Bursa Efek Indonesia Arzal Syah; Muh. Abdi Imam; Putri Putri; Rafiqah Asaff; Andi Nurrahma Gaffar
Dinamis : Journal of Islamic Management and Bussiness Vol 4, No 1 (2021): April
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dinamis.v4i1.3408

Abstract

This study aims to determine and analyze the ratio of liquidity and activity ratios in increasing profit growth at PT Siantar Top Tbk. during 2015-2017. The data collection method used is the method of documentation and literature study. In analyzing the data the author uses quantitative analysis techniques in the form of financial reports listed on the Indonesia Stock Exchange which can be accessed through the official website www.idx.co.id and qualitative techniques. The data processing method used in this study is a non-statistical method, namely by using financial ratio formulas. The results of the analysis of the liquidity ratio and activity ratio of PT Siantar Top Tbk, show that the liquidity ratio for the current ratio in 2015 was 1.58 times, in 2016 it was 1.65 times, in 2017 it was 2.64 times, for the quick ratio in 2015 it was 1 .04 times, in 2016 it was 1.14 times, in 2017 it was 1.81 times. Meanwhile, the cash ratio in 2015 was 1.77%, in 2016 it was 4.44%, in 2017 it was 19.48%. Then the receivable turnover in 2015 was 19.70 times, in 2016 it was 15.84 times, in 2017 it was 28.05 times, for inventory turnover, in 2015 it was 8.52 times, in 2016 it was 9.39 times, in 2017 it was 9 .44 times, for working capital turnover in 2015 it was 2.90 times, in 2016 it was 2.86 times, in 2017 it was 2.98, for fixed asset turnover in 2015 it was 2.53 times, in 2016 it was 2.37, for 2017 was 2.51 times, and total asset turnover in 2015 was 1.32 times, in 2016 was 1.12 times, in 2017 was 1.20 times.
Key Stakeholders And Mandatory Disclosure in Local Government Financial Statements in Java Tadjuddin Tadjuddin; Jumarni Jumarni; Andi Nurrahma Gaffar; Muhammad Ikram; Uswatun Hasanah; Muh. Fiqran
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5960

Abstract

This study examines the influence of key stakeholders, such as the educational background of regional heads, the number of legislative members, the education of legislative members, the number of local government employees, and Regional Original Revenue (PAD) on compliance with mandatory disclosure in local government financial statements. Hypothesis testing was carried out using SPSS release 17 software. The population in this study is all regional heads (regional heads), PEMDA employees, members of the DPRD, PAD, DAU and local government financial statements in Java. The results of statistical analysis show that the level of compliance with mandatory disclosure in Java is still very low, with an average of only 25.27%, indicating that many local governments have not fully complied with the Government Accounting Standards (SAP). Ciamis Regency recorded the highest compliance with 41.18%, while Pati Regency was the lowest with only 8.82%.
Co-Authors Arzal Syah Jumarni Jumarni Muh. Abdi Imam Muh. Fiqran Muh. Ikram S. Muhammad Ikram Nurjannah Putri Putri Rafiqah Asaff Suci Suci Tadjuddin Tadjuddin Uswatun Hasanah