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All Journal SEIKO : Journal of Management & Business YUME : Journal of Management Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Economos : Jurnal Ekonomi dan Bisnis
Masdar Mas’ud
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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Pengelolaan Modal Kerja dan Profitabilitas Terhadap Efisiensi Penggunaan Dana pada PT. Rapid Tirta Sejahtera Di Makassar Ayu Ratna Sari; Masdar Mas’ud; Nurpadila Nurpadila
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3687

Abstract

Penelitian ini bertujuan dalam rangka memperoleh bukti empiris dan menganalisis Pengelolaan Modal Kerja Dan Profitabilitas Terhadap Efisiensi Penggunaan Dana Pada PT. Rapid Tirta Sejahtera Di Makassar. Penelitian ini menggunakan metode analisis kuantitatif dengan menggunakan regresi linear berganda. yaitu bertujuan untuk mengetahui pengaruh Total Assets to Net Working Capital Ratio dan Profit Margin terhadap efisiensi penggunaan dana untuk melihat pengaruh simultan dan parsial digunakan uji determinasi, uji F dan uji t. Berdasarkan hipotesis yang diajukan, maka persamaan regresi yang digunakan dalam penelitian ini menggunakan rumus persamaan yang dikutip dari (Sugiyono, 2020). Ŷ = β0+ β1X1+ β2X2 + ε. Hasil penelitian menunjukkan bahwa variabel Pengelolaan Modal Kerja Dan Profitabilitas berpengaruh positif dan signifikan Terhadap Efisiensi Penggunaan Dana Pada PT. Rapid Tirta Sejahtera Di Makassar. Kata Kunci: Pengelolaan Modal Kerja Dan Profitabilitas Efisiensi Penggunaan Dana
Pengembangan Karir Terhadap Kinerja Melalui Kepuasan Kerja Sebagai Variabel Intervening Marniati Syam; Masdar Mas’ud; Budiandriani Budiandriani
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4643

Abstract

This study aims to analyze the effect of career development on performance through job satisfaction as an intervening variable at the Bone District Fisheries Service. This study uses a descriptive-quantitative approach with a causal correlation type. The population used in this study were all employees at the Bone District Fisheries Service, totaling 44 people. The method of determining the sample is full sampling. Data were analyzed using path analysis. The results of the study concluded that (1) career development has an effect on employee performance at the Bone District Fisheries Service, (2) career development has an effect on employee job satisfaction at the Bone District Fisheries Service, (3) job satisfaction has an effect on employee performance at Bone District Fisheries Service , (4) career development influences performance through employee job satisfaction at Bone District Fisheries Service. Kata Kunci: career development, performance, job satisfaction
The Influence Of Performance Blocking Behavior And Economic Conditions On Auditor Employees' Career Development Interest at PT Telkom Nur Khofifah Rauf; Masdar Mas’ud; Aryati Arfah
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i2.3043

Abstract

Blocking Behavior refers to actions that obstruct or hinder an individual's performance in achieving specific goals. This can include actions or attitudes that directly or indirectly prevent individuals or groups from reaching desired outcomes, such as withholding information, delaying decisions, or creating obstacles in the work process. This study aims to examine the influence of Performance Blocking Behavior and Economic Conditions on the Career Development Interest of Auditor Employees at PT. TELKOM. The data in this study were obtained from Auditors working at PT. TELKOM who were willing to participate as respondents. The data collection method used in this research was primary data sources. The data collection technique employed was a questionnaire. The analysis requirements were tested through normality tests, multicollinearity tests, and heteroscedasticity tests. The data analysis technique used in this research was the two-predictor regression analysis or multiple regression analysis. The results of the study indicate that Performance Blocking Behavior and Economic Conditions have a positive and significant influence on the Career Development Interest of Auditor Employees both partially and simultaneously.
Pengaruh Perencanaan Pajak dan Pajak Tangguhan terhadap Manajemen Laba dengan Penurunan Tarif Pajak (Diskon Pajak) sebagai Variabel Moderasi Kartini; Masdar Mas’ud; Asri Ady Bakri
Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Vol 5 No 1 (2024): Education and Islamic Studies (Januari-Juni)
Publisher : STAI DDI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55623/au.v5i1.289

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Perencanaan Pajak Dan Pajak Tangguhan dengan Penurunan Tarif Pajak (Diskon Pajak) Sebagai Variabel Moderasi terhadap Manajemen Laba. Data dalam penelitian ini diperoleh laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman. Penelitian ini menggunakan jenis dan analisisnya adalah penelitian kuantitatif. Metode penelitian ini diguanakan untuk meneliti pada populasi atau sampel tertentu. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling yaitu metode pengambilan sampling berdasarkan kriteria-kriteria tertentu. Objek penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Perencanaan pajak berdasarkan hasil uji tidak berpengaruh terhadap manajemen laba dan Pajak tangguhan berdasarkan hasil uji berpengaruh terhadap manajemen laba tetapi Pengaruh Perencanaan Pajak dan Pajak tangguhan dengan manajemen laba tidak mampu dimoderasi penurunan tarif pajak.
The Effect of Capital Structure on Financial Performance in Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2017-2022. Ernawati Ridjal; Masdar Mas’ud; Asdar Djamereng
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i1.3192

Abstract

This study was conducted with the following objectives: (1) to determine and analyze the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX); (2) to determine and analyze the effect of the Debt to Asset Ratio (DAR) on ROE in food and beverage sector companies listed on the IDX; (3) to determine and analyze the effect of the Equity to Asset Ratio (EAR) on ROE in food and beverage sector companies listed on the IDX. This research approach is quantitative, specifically causal-comparative research, using secondary data from financial reports. The population in this study consists of 84 companies, and using purposive sampling techniques, a sample of 22 companies over a period of 3 years was obtained. Data analysis was conducted using multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS 25) software. The results of this study indicate that (1) DER has a negative and significant effect on ROE in manufacturing companies in the food and beverage subsector listed on the IDX; (2) capital structure with the DAR variable has a positive and significant effect on ROE in manufacturing companies in the food and beverage subsector listed on the IDX; (3) EAR has a negative and significant effect on ROE in manufacturing companies in the food and beverage subsector listed on the IDX.
Co-Authors Aryati Arfah Asdar Djamereng Asri Ady Bakri Ayu Ratna Sari Budiandriani, Budiandriani Ernawati Ridjal KARTINI Marniati Syam Nur Khofifah Rauf Nurpadila Nurpadila