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All Journal JURNAL ILMU EKONOMI & SOSIAL MANDAR: Management Development and Applied Research Journal Jurnal Ilmu Manajemen Profitability JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan DEIKTIS: Jurnal Pendidikan Bahasa dan Sastra Formosa Journal of Sustainable Research (FJSR) Journal of Indonesian Scholars for Social Research Jurnal Pengabdian Masyarakat Bhinneka Innovative: Journal Of Social Science Research Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight
Nengsi Sudirman
Program Studi Kewirausahaan, Universitas Megabuana Palopo
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of M-Banking Adoption on Banking Performance Listed on the Indonesian Stock Exchange Nengsi Sudirman; Maria Natalia Wainip Epin; Waode Rizky Amalia
Formosa Journal of Sustainable Research Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i1.2370

Abstract

The banking industry is one that has adopted information technology. The purpose of this study is to determine the effect of using m-banking on the performance of banks listed on the Indonesia Stock Exchange in 2022. The population data used in this study are all banks listed on the Indonesia Stock Exchange, of which 46 companies are listed. Samples were selected by purposive sampling. To analyze the effect of mobile banking on the performance of the corporate banking sector, multiple regression equation analysis tools are used to include two control variables, namely company size using the normal logarithm of total assets and credit risk (NPL) with ROA as a measure of bank performance. The results of the study show that the use of mobile banking has a positive effect on ROA. Bank size (SIZE) has a negative effect on ROA. The larger the size of the bank, it will reduce the performance of commercial banks in Indonesia. NPL has a negative effect on ROA. Increasing credit risk or increasing the NPL value will reduce bank profitability
Alih Kode Campur Kode dalam Interaksi Penjual dan Pembeli di Pusat Niaga Palopo Yusni Yusni; Nengsi Sudirman
DEIKTIS: Jurnal Pendidikan Bahasa dan Sastra Vol. 3 No. 2 (2023)
Publisher : Perkumpulan Dosen Muslim Indonesia - Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/deiktis.v3i2.466

Abstract

Masyarakat dalam proses komunikasi dan interaksi lebih cenderung menggunakan variasi bahasa. Salah satu variasi bahasa yang digunakan adalah alih kode campur kode.Alih kode dan campur kode adalah pergantian pemakaian bahasa atau ragam bahasa daerah kedalam bahasa lndonesia. Peralihan bahasa daerah ke Bahasa Indonesia, dan bahasa Indonesia ke bahasa daerah dikarenakan kondisi tertentu. Interaksi antara penjual dan pembeli di Pusat Niaga Palopo yang terjadi lebih bervariasi dalam menggunakan bahasa, sehinggan memudahkan antara penjual dan pembeli saling memahami maksud dan tujuan pada saat proses transaksi berlangsung. Tujuan penelitian ini adalah untuk mendeskripsikan penyebab terjadinya alih kode campur kode dalam interaksi penjual dan pembeli.Jenis penelitian ini merupakan deskriptif kualitatif artinya data yang dianalisis dan hasil penelitian hanya menggambarkan dan menjelaskan tidak berbentuk angka-angka.Pengumpulan data penelitian dilakukan dengan menggunakan teknik simak, teknik rekam, dan teknik catatat. Hasil penelitian ini menunjukan bahwa terdapat proses alih kode dan campur kode dalam pemakaian bahasa pada saat tawar menawar antara penjual dan pembeli di Pusat Niaga Palopo. Dengan demikian, penggunaan alih kode dan campur kode antara penjual dan pembeli dipengaruhi adanya kebiasaan penutur, mitra tutur, dan situasi pembicaraan tertentu serta kemampuan pemakaian bahasa yang dilatar belakangi oleh tingkat pendidikan baik penjual dan pembeli.
STUDI LITERATUR: ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA DITINJAU DARI PERSPEKTIF SIGNALING THEORY Sudirman, Nengsi; Rifqiansyah, Rifqiansyah; Darmono, Darmono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.655

Abstract

This article aims to analyze the financial performance of manufacturing companies listed on the Indonesian stock exchange from a signaling theory perspective. This research uses a descriptive-qualitative approach by looking at secondary data literature. The data sources obtained come from scientific publications, papers, and articles that summarize information relevant to the research topic. Sample selection is carried out by observing and analyzing various information related to the research to combine research findings that are the same as the researcher's topic. The research results explain that financial performance analysis can be used as information in decision-making. The signaling theory view indicates that companies will try to provide positive signals or information to investors through the company's annual report, in which financial information is presented.
Efek Tata Kelola Perusahaan: Pilar Utama Dalam Manajemen Laba Sudirman, Nengsi; Ramli, Muh; Pasally, Laurent Frisca Astutik; Andini, Andini
EKONOMI & SOSIAL Vol 15 No 2 (2024): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v15i2.6500

Abstract

This study aims to analyze the influence of the board of directors, board of commissioners, managerial ownership, and audit committee on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses a purposive sampling method with certain criteria, so that 75 companies are obtained as samples. The data used are secondary data obtained from the company's annual report. Data analysis was carried out using the linear regression method with the help of the SPSS 26 application. The results of the study show that the board of directors, board of commissioners, and managerial ownership have a significant effect on earnings management. This shows that the existence and active role of the board of directors and board of commissioners, as well as a high level of managerial ownership, are able to control earnings management practices effectively. In contrast, the audit committee did not show a significant effect on earnings management, indicating that the function of the audit committee in preventing earnings management practices is not optimal. These findings provide practical implications for companies in improving more effective corporate governance, especially by strengthening the role of the board of directors and board of commissioners and improving the quality of managerial ownership. In addition, this study also provides theoretical contributions to the literature on corporate governance and earnings management.
Building the Concept of Siri'na Pacce in The Aspiration of Corporate Social Responsibility Ari Utomo Saputra; Nengsi Sudirman; Ari Ayu
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8fayea02

Abstract

Purpose: This study aims to explore the application of the cultural value of "Siri' Na Pacce" in corporate social responsibility (CSR) in the field of accounting. Motivation: Accounting is now not only about recording as if accounting is like a robot that serves the interests of capital owners and does not care about the surrounding conditions, accounting must be explored by providing benefits to the surrounding environment after exploiting natural resources and human resources. Therefore, accounting must foster a sense of concern for nature in its own way because humans are truly created with full feelings in themselves. Analysis Method: The methodology used is a literature study, with an analysis of the concept of CSR and its relationship to local Bugis-Makassar values, namely shame (Siri') and compassion (Pacce). Findings: The findings show that the integration of these values ​​can encourage more ethical and socially responsible accounting practices because someone who instills this siri' na pacce culture as their identity will be fairer to society and nature itself. Implications: This study has significant potential in enriching CSR literature in Indonesia, as well as strengthening the importance of local ethics in sustainable business policies. Originality/Value: This study provides a deeper understanding of the concept of siri'na pacce which also has practical contributions for companies, local communities, and academic literature that want to combine local wisdom with CSR principles.
The Effect of Household Consumption and Government Expenditure on Economic Growth in South Sulawesi 2016 - 2020 Periode Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul; munir, Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7284

Abstract

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2016 until 2020. Data analyzed using multiple regression which though with SPSS 23 program.  Based on the analysis of household consumption to Per Capita GRDP in South SulawesI during the period of 2016 to 2020 shows the value of t-count larger than t-table that is 21.469 t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.
PENGARUH REWARD DAN PUNISHMENT TERHADAP PENINGKATAN DISIPLIN KERJA KARYAWAN PADA PT. LONDON SUMATERA (PERUSAHAAN EKSPOR KARET) DI BULUKUMBA Ramli, Muh.; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah; Wijaya, Hasrul
MANDAR: Management Development and Applied Research Journal Vol 2 No 1 (2019): Periode Desember
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v2i1.544

Abstract

Pengaruh Reward dan Punishment terhadap peningkatan disiplin kerja karyawan pada PT.London Sumatera (perusahaan ekspor karet ) di Bulukumba. Penelitian ini bertujuan untuk mengetahui Pengaruh Reward dan Punishment terhadap peningkatan disiplin kerja karyawan pada PT.London Sumatera (perusahaan ekspor karet) di Bulukumba. Jenis penelitian yang digunakan dalam penelitia ini adalah penelitian kuantitatif dengan pendekatan eksplanatori.Sampel dalam penelitian ini sebanyak 50 responden. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS dan menggunakan data yang bersumber dari responden dan dokumentasi dari PT.London sumatera kab.bulukumba. Hasil uji regresi linear berganda diperoleh Y= 11,508 + 561+ 119, yang berarti bahwa nilai konstanta sebesar 11,508 dengan koefisien regresi 561 dan 119 yang menyatakan arah pengaruh variabel X terhadap Y bernilai positif dan nilai sig0,001<0,05 yang berarti bahwa.Reward dan punishmehnt berpengaruh terhadap peningkatan disiplin kerja karyawan pada PT.London sumatera (perusahaan ekspor karet) di Bulukumba.
PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN Muh Ramli; Nurdin Nurdin; Arianto Dangkeng; Nengsi Sudirman; Nurfaisah Nurfaisah; Rifqiansyah Rifqiansyah; Hasrul wijaya
Jurnal Ilmu Manajemen Profitability Vol 4, No 1 (2020): FEBRUARI 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.048 KB) | DOI: 10.26618/profitability.v4i1.3049

Abstract

The research aims to: 1) analyze the influence of intellectual intelligence on the performance of the Spripim Polda of South Sulawesi employees; 2) analyzing the influence of physical ability to the performance of officers Spripim Polda South Sulawesi; 3) Analyzing the influence of emotional intelligence on the performance of Spripim Polda South Sulawesi employees; 4) Analyzing the factors which are dominant influence on the performance of officers Spripim Polda South Sulawesi. The population of this research is all employees of the Spripim Polda South Sulawesi, amounting to 81 people with a whole sample or a saturated sample. The results showed that the influence coefficient of intellectual intelligence on employee performance is 0.330 with the value p = 0.012 0.05 This suggests that intellectual intelligence has a significant positive effect on employee performance. Influence coefficient of physical ability to employee performance of 0.138 with value p = 0.033 0.05. This suggests that physical abilities have a significant positive effect on the employee's performance, the influence coefficient of emotional intelligence Ssterhadap employee performance of 0.584 with a value of P = 0.000 0.05. This suggests that emesional intelligence has a significant positive effect on employee performance, and the highest beta value is an emotional intelligence variable with a beta value of 0.532. This indicates that the dominant influential variable affects the employee's performance as a variable of emotional intelligence.
Sosialisasi Kesantunan Berbahasa Sebagai Upaya Pencegahan Perundungan di SMA Negeri 6 Palopo Yusni, Yusni; Sudirman, Nengsi; Nasir, Citra
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.238

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan pemahaman siswa SMA Negi 6 Palopo mengenai pentingnya kesantunan berbahasa sebagai upaya pencegahan perundungan. Perundungan di kalangan siswa merupakan masalah serius yang dapat berdampak negatif pada kesehatan mental dan perkembangan sosial mereka. Melalui sosialisasi ini, kami mengedukasi siswa tentang etika berkomunikasi yang baik, serta dampak negatif dari penggunaan bahasa yang kasar dan merendahkan serta sanksi pidana bagi pelaku perundungan. Kegiatan ini meliputi sosialisai, diskusi interaktif, dan pelatihan praktik berbahasa yang santun. Diharapkan, dengan meningkatkan kesantunan berbahasa, siswa dapat menciptakan lingkungan sekolah yang lebih positif dan mendukung, serta mengurangi insiden perundungan. Hasil dari kegiatan ini menunjukkan peningkatan kesadaran siswa terhadap pentingnya berbahasa santun dan komitmen untuk menerapkannya dalam interaksi sehari-hari sehingga tercipta lingkungan yang sehat dalam proses pembelajaran. Kegiatan ini diharapkan dapat menjadi model bagi sekolah lain dalam upaya menciptakan budaya komunikasi yang sehat dan saling menghormati.
ANALISIS DETERMINAN NILAI PERUSAHAAN: STUDI PADA EMITEN LQ45 DI BURSA EFEK INDONESIA Hasma, Hasma; Sudirman, Nengsi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.160

Abstract

This study aims to test independent variables including the effect of profitability, leverage, and company size on company value. This study is a quantitative study with an associative approach. This study uses a sample of financial statements of LQ 45 index companies listed on the Indonesia Stock Exchange for the period 2020-2024. Based on the purposive sampling method, the number of companies sampled in this study was 16 companies out of 45 companies with observations for 5 years. Hypothesis testing in this study uses multiple regression techniques using the Statistical Package for the Social Science (SPSS) version 26 program. The results of this study indicate that profitability, leverage and company size have a simultaneous and significant effect on company value. Partially, profitability and leverage have a positive and significant effect on company value. While company size does not affect company value. Simultaneously, profitability, leverage and company size have a significant and significant effect on company value.
Co-Authors Afrianto Andini Andini, Andini Ari Ayu Ari Utomo Saputra Arianto Dangkeng Arianto Dangkeng Arianto Dangkeng Arianto Dangkeng Citra Nasir Darmono Hardianti Pertiwi Hasma Hasma Hasma Hasrul wijaya Hasrul Wijaya Herlina Ilyas Lestiana Jelita Maria Natalia Wainip Epin Mensy Otelyo Kastanya Muh Ramli Muh Ramli Muh. Ramli Muh. Ramli munir, Rahim Nurdin Nurdin Nurdin Nurdin Nurfaisah Nurfaisah Nurfaisah Nurfaisah, Nurfaisah Pasally, Laurent Frisca Astutik Pertiwi, Hardianti Rafika Fausiah Ramli, Muh. Resky Aulia Asri Rifqiansyah Rifqiansyah Rifqiansyah, Rifqiansyah Waode Rizky Amalia wijaya, Hasrul Yusni Yusni Yusni Yusni