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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 Agency Journal of Management and Business IECON: International Economics and Business Conference Masterpiece Journal Society Service Insight
Nengsi Sudirman
Program Studi Kewirausahaan, Universitas Megabuana Palopo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Digital Transformation and ESG in Enhancing Firm Performance: Empirical Evidence from the Indonesian Capital Market Hasma; Nengsi Sudirman; Herlina Ilyas; Lestiana Jelita
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/px1nnj13

Abstract

This study aims to examine the effect of digital transformation and Environmental, Social, and Governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange, with firm size as a control variable. The increasing relevance of sustainability and digitalization strategies in enhancing corporate competitiveness in the digital economy era drives this research. While numerous studies have explored digital transformation and ESG independently, limited research has integrated both aspects within the context of emerging markets, particularly Indonesia.A quantitative research design was employed using secondary data obtained from annual reports, sustainability reports, and financial statements. Utilizing firm size as a control variable, this study attempts to investigate how the financial performance of companies listed on the Indonesia Stock Exchange is affected by digital transformation and Environmental, Social, and Governance (ESG) disclosure.  In the age of the digital economy, the growing importance of digitalization and sustainability tactics in raising corporate competitiveness is what motivates this study.  Few studies have combined digital transformation and ESG in the context of emerging markets, especially Indonesia, despite the fact that both topics have been the subject of numerous studies conducted separately. Secondary data from financial statements, sustainability reports, and annual reports was used in a quantitative study design. The results show that ESG disclosure and digital transformation both significantly and favorably affect business performance.  On the other hand, ROA is not significantly impacted by firm size, indicating that strategic digital and sustainability initiatives have a greater impact on profitability gains than does company size.  These findings demonstrate how strategically crucial it is to combine digital and ESG elements in order to increase firm value. By providing empirical data from the Indonesian capital market, where the relationship between sustainability and digital innovation is still poorly understood, the study adds to the body of existing literature.  The necessity for businesses to give clear ESG reporting and digital investments top priority as long-term value generators are examples of practical ramifications.  Furthermore, through market incentives and supportive policies, regulators are urged to promote ESG and digital adoption.
Analisis Evaluasi Sistem Informasi Akuntansi Pengelolaan Dana Bantuan Oprasional Sekolah Pada SMP Negeri 1 Lamasi Rifqiansyah, Rifqiansyah; Sudirman, Nengsi; Pertiwi, Hardianti
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi terkait pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 1 Lamasi. Metode yang digunakan dalam penelitian ini adalah deskriptif-kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder dengan menggunakan teknik pengumpulan data wawancara, observasi, dan dokumentasi serta studi literatur yang diperoleh dari informan. Informan dalam penelitian ini adalah Kepala Sekolah atau Ketua Yayasan dan bendahara pengelola dana BOS sekolah. Hasil penelitian ini menjelaskan bahwa evaluasi suatu sistem informasi akuntansi terkait pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMP Negeri 1 Lamasi harus ada laporan dan pertanggungjawabannya oleh kepala sekolah, dibuktikan dengan adanya akuntabilitas. laporan yang dibuat setiap semester, serta adanya ketidaksesuaian pada buku pembantu perpajakan dimana terdapat kesalahan pada acuan teknis yang lama. Evaluasi yang dihasilkan terhadap sistem informasi akuntansi (SIA) bertujuan untuk menyempurnakan sistem informasi akuntansi agar memenuhi harapan dan tujuan penerapannya serta dapat membantu dalam perancangan diagram alur.
Digital Entrepreneurship and Business Innovation: Strategies for Indonesian SMEs in the Era of Industry 4.0 Nengsi Sudirman; Nurfaisah
Journal of Indonesian Scholars for Social Research Vol. 5 No. 1 (2025): JISSR
Publisher : Cendekiawan Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59065/jissr.v5i1.170

Abstract

The rapid advancement of Industry 4.0 has significantly transformed the entrepreneurial landscape, particularly for small and medium-sized enterprises (SMEs) in Indonesia. Digital entrepreneurship has emerged as a critical driver of business innovation, enabling SMEs to enhance operational efficiency, expand market reach, and develop competitive advantages. This study explores the role of digital entrepreneurship in fostering business innovation, focusing on strategies that Indonesian SMEs adopt to navigate the digital economy. By utilizing a qualitative research approach, this paper examines case studies of SMEs that have successfully integrated digital technologies, such as e-commerce platforms, cloud computing, artificial intelligence, and blockchain, into their business models. The findings reveal that digital transformation enhances SMEs’ adaptability, productivity, and customer engagement. Key success factors include digital literacy, strategic use of online marketplaces, and the adoption of automation tools to streamline operations. However, SMEs also face significant challenges, including digital infrastructure limitations, cybersecurity risks, financial constraints, and resistance to technological change. The study highlights the importance of government policies, financial incentives, and digital training programs in supporting SMEs’ digital transition. This paper argues that a comprehensive and collaborative approach—where businesses, policymakers, and technology providers work together—is essential for maximizing the potential of digital entrepreneurship in Indonesia. By embracing digital transformation, SMEs can drive innovation, strengthen economic resilience, and contribute to sustainable economic growth in the digital era.
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 KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN Ramli, Muh; Nurdin, Nurdin; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul
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 | 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.
Analisis Analisis Strategi Bisnis Dan Dampaknya Terhadap Pendapatan Selama Pandemi Dan Era New Normal Covid-19 Sudirman, Nengsi; Hardianti Pertiwi; Mensy Otelyo Kastanya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1248

Abstract

This study aims to determine business strategy and its impact on the income of independent entrepreneur families during the pandemic and the new normal era of Covid-19 (A Case study of the Al-Ichwan Banana Chips Business). This research is a type of descriptive qualitative research. The type of research data used is primary data and secondary data. In analyzing the data, researchers conducted observations, field research, in-depth interviews, and segmentation to obtain the relevant analysis. The researcher directly visited the object under study, namely Al-Ichwan's banana chip processed SME in Lera Village, East Luwu Regency, South Sulawesi. The results of the study show that business strategy can be carried out by utilizing technology in distributing goods through e-commerce platforms and using social media and continuing to innovate products. The revenue impact has decreased drastically considering the availability of raw materials has become scarce and prices have soared. In addition, entering the new normal era is a challenge in optimizing and revamping business strategies.
Working Capital Efficiency Assistance for Food and Beverage Vendors Muh. Ramli; Arianto Dangkeng; Hasrul Wijaya; Nengsi Sudirman; Afrianto; Andini
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dm86rz80

Abstract

This community engagement program aims to enhance the efficiency of working capital management among food and beverage vendors operating around Lapangan Pancasila Palopo. Efficient working capital management is essential for maintaining business continuity, sustaining daily operations, and improving profitability, especially for micro and small enterprises with limited financial resources. The program focused on three key components of working capital: inventory control, cash flow optimization, and the management of accounts receivable and payable. Through socialization activities, mentoring, and the establishment of a task force, participants were introduced to practical approaches such as the First In, First Out (FIFO) method, Just in Time (JIT) purchasing, negotiation strategies with suppliers, and the adoption of basic financial technology tools, including point-of-sale systems and simple accounting applications. The results demonstrate an increased understanding among vendors regarding cost efficiency, inventory planning, and the importance of disciplined financial recording. Vendors also reported improvements in cash flow stability, reduced operational waste, and better allocation of resources for both short-term and long-term needs. Furthermore, the program strengthened their ability to maintain product quality and price competitiveness, ultimately enhancing business sustainability. Overall, this activity provided significant benefits by equipping vendors with practical skills and strategies to manage working capital more effectively and to improve their resilience in a highly competitive market.
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.
Co-Authors Afrianto Andini Andini, Andini Ari Ayu Ari Utomo Saputra Arianto Dangkeng Arianto Dangkeng Arianto Dangkeng Citra Nasir Darmono Hardianti Pertiwi Hasma Hasma Hasma Hasrul wijaya Hasrul Wijaya Herlina Ilyas Junaedi Arifin Lestiana Jelita Maria Natalia Wainip Epin Mensy Otelyo Kastanya Muh Ramli Muh Ramli Muh. Ramli munir, Rahim Nurdin Nurdin Nurdin Nurdin Nurfaisah Nurfaisah Nurfaisah Nurfaisah, Nurfaisah Pasally, Laurent Frisca Astutik Pertiwi, Hardianti Ramli, Muh. Rifqiansyah Rifqiansyah Rifqiansyah, Rifqiansyah Safri Tahir Waode Rizky Amalia wijaya, Hasrul Yusni Yusni Yusni Yusni