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All Journal Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Kolaboratif Sains Rudence: Rural Development for Economic Resilience IICSDGs
Novaliastuti Masiaga
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PENGARUH INTELECTUAL CAPITAL TERHADAP PRODUKTIVITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Novaliastuti Masiaga
International Interdisciplinary Conference on Sustainable Development Goals Vol 1 No 1 (2018): Proceedings of International Interdisciplinary Conference on Sustainable Developm
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.922 KB)

Abstract

This research aims to analyze intellectual capital effect on productivity. The independent variable in this research is Intellectual Capital which is measured by using the VAICTM Method with three measurement indicators namely VACA (value added capital employed), VAHC (value-added human capital) and SCVA (structural capital value added). The dependent variable in this research is Productivity measured by using ATO (Asset Turn Over) Method of collecting data collected using the literature study method and documentation. Literature study is done by processing literature, articles, journals and other written media relating to the topic of discussion of this research. This research uses secondary data, namely Annual financial report that was published by a company in the Indonesia Stock Exchange. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange during the period 2012 – 2016. By using purposive sampling method, the total of a sample in this research is 10 companies. Data analysis method uses simple and multiple linear regression. The results of this research indicate that Intellectual Capital, VACA (value added capital employed), VAHC (value-added human capital), and SCVA (structural capital value added) does not have a positive effect on company productivity
PENINGKATAN TATA KELOLA BUMDES MELALUI PENINGKATAN KAPASITAS PENGURUS BUMDES TORJA DESA TOROSIAJE KAB. POHUWATO Novaliastuti Masiaga; Nur Fitriani Bulotio; Ria Megasari; Herman, Herman
Rudence: Rural Development for Economic Resilience Vol. 3 No. 1 (2024): Vol. 3 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v3i1.62

Abstract

ABSTRAK Dalam pengelolaan BUMDes, sangat diperlukan sistem dan manajemen yang profesional sehingga bisa konsisten dalam keberlangsungan usaha dari BUMDes tersebut. Program PKM ini bertujuan untuk membantu mitra Badan Usaha Milik Desa (BUMDesa) Desa Torosiaje mengatasi tantangan yang mereka hadapi yaitu permasalahan tata kelola organisasi. Pengelola BUMDes Torosiaje belum siap untuk mengelola BUMDes, sehingga sistem pengelolaan keuangan dan manajemen belum ada untuk dapat diterapkan di BUMDes. Dari permasalahan yang dihadapi perlu dilakukan suatu tindakan baik itu berupa sosialisasi dan pelatihan kepada pengurus BUMDes. Implementasi dari program PKM ini bagi mitra, yaitu pelatihan penyusunan laporan keuangan BUMDes dengan pendekatan edukasi. Proses ini dirancang untuk memastikan bahwa peserta memiliki perencanaan, kontrol, dan akuntabilitas keuangan yang tepat. Setelah melakukan beberapa putaran pelatihan dan membuktikan bahwa mitra kompeten, tim PKM menyiapkan tiga laporan keuangan: laporan laba rugi, neraca dan arus kas, yang merupakan prinsip akuntansi perusahaan jasa. ABSTRACT This community services program aims to help Torosiaje Village Village-Owned Enterprise (BUMDesa) partners overcome the challenges they face, namely organizational governance problems. In managing BUMDes, a professional system and management is really needed so that the business continuity of the BUMDes can be consistent, so the problem that occurs in BUMDes in Torosiaje Village is that the BUMDes managers who have been selected are not yet ready to manage BUMDes both in terms of management and systems. finance. So there is no financial management and management system that can be implemented in BUMDes. Based on the problems faced, it is necessary to take good action in the form of outreach and training to BUMDes administrators whose management has been established but is not running as expected. Implementation of this community services program for partners, namely training in preparing BUMDes financial reports with an educational approach. This process is designed to ensure that participants have proper financial planning, control and accountability. After conducting several rounds of training and proving that partners are competent, the community servicse team prepares three financial reports: profit and loss statement, balance sheet and cash flow, which are the accounting principles of service companies.
ANALISIS RASIO LIKUIDITAS DALAM MEMENUHI KEWAJIBAN PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Sintiya Bahi; Ilyas Lamuda; Novaliastuti Masiaga
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 3 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i3.1297

Abstract

The objective of this research is to analyze the liquidity ratio in measuring the company's ability to meet obligations in trading companies listed on the Indonesia Stock Exchange. The usefulness of the research results is expected to contribute to the understanding of solving issues related to the analysis of factors affecting customer loyalty and can be used as a consideration for the companies studied in taking corrective steps for the future. It can also be used as an evaluation material in determining future company strategies. Financial ratio analysis is a part of business or risk prospect analysis for decision-making purposes by evaluating the business environment, strategy, and the company's financial position and performance. The financial statement analyses commonly used by companies include liquidity analysis, solvency analysis, and profitability analysis. Liquidity analysis provides insights into a company's ability to match short-term liabilities maturing with current assets. The liquidity ratio owned by the company can be used as an evaluation material and for the effectiveness of company management. Based on these issues, the author conducted research on "Liquidity Ratio Analysis in Meeting Obligations in Trading Companies Listed on the Indonesia Stock Exchange" using annual financial reports for the period 2020-2022. The data analysis technique in this study uses descriptive analysis by collecting data, classifying data, explaining, and analyzing to provide clear information and insights into the issues being researched. The results of the study show the liquidity ratio in measuring the ability of short-term debt of trading companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022, including PT. Bintang Oto Global Tbk, PT. Midi Utama Indonesia Tbk, PT. Wicaksana Overseas International Tbk, PT. Modern International Tbk, and PT. Perdana Bangun Pusaka Tbk. Viewed from the current ratio of 42.22% < 75%, it is categorized as unhealthy, meaning the hypothesis taken is that the company is unable to meet short-term debt obligations with the liquidity ratio. The quick ratio of 286.69% and the cash ratio of 181.31% > 150% are categorized as very healthy, thus the hypothesis taken is that the company is able to meet short-term debt obligations with the liquidity ratio.
Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Balai Guru Penggerak Provinsi Gorontalo: Factors Influencing Budget Absorption Gorontalo Province's Center for Teachers Risnawati Naue; Saparudin; Novaliastuti Masiaga
Jurnal Kolaboratif Sains Vol. 8 No. 9: September 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i9.8595

Abstract

Tujuan penelitian ini adalah untuk menganalisis seberapa besar pengaruh masing-masing faktor ini terhadap tingkat penyerapan anggaran BGP Provinsi Gorontalo. Penelitian ini dilakukan di BGP Provinsi Gorontalo, dengan fokus pada instansi Vertikal yang terkait dengan pengelolaan anggaran dan belanja. Perencanaan Anggaran terbukti memiliki pengaruh positif dan signifikan terhadap Penyerapan Anggaran. Hal ini menunjukkan bahwa kualitas dan ketepatan dalam proses perencanaan sangat menentukan sejauh mana anggaran dapat terserap secara optimal. Semakin baik perencanaan yang dilakukan sejak awal, maka pelaksanaan kegiatan dan penggunaan anggaran akan lebih terarah, efisien, dan tepat sasaran. Sistem Pengelolaan Keuangan Meskipun hasil uji statistik menunjukkan bahwa variabel Sistem Pengelolaan Keuangan tidak berpengaruh signifikan secara parsial terhadap Penyerapan Anggaran, namun secara simultan tetap memberikan kontribusi dalam mendukung efektivitas pelaksanaan anggaran. Temuan ini mengindikasikan bahwa keberadaan sistem yang baik saja tidak cukup, melainkan perlu disertai dengan implementasi yang konsisten dan terintegrasi. Sumber Daya Manusia (SDM) Kesimpulan: Sumber Daya Manusia memiliki pengaruh positif dan signifikan terhadap Penyerapan Anggaran. Hal ini menunjukkan bahwa kompetensi, pengalaman, dan kapasitas kerja aparatur sangat berpengaruh terhadap keberhasilan pelaksanaan program dan penggunaan anggaran. SDM yang kompeten akan mampu menerjemahkan perencanaan ke dalam aksi nyata secara efektif dan akuntabel.
Co-Authors Aldri Frinaldi Lamuda, Ilyas Nur Fitriani Bulotio Ria Megasari Risnawati Naue Saparudin Sintiya Bahi