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PENGARUH LIKUIDITAS SOLVABILITAS DAN SAHAM MANAJERIAL TERHADAP PROFITABILITAS: (Studi Kasus pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2011-2020) Nursafitri; Nurman; Amin, Andi Mustika
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.246

Abstract

This study aims to test the Effect of Liquidity, Solvency and Managerial Shares on Profitability (Case Study on Pharmaceutical Companies listed on the Indonesia Stock Exchange Period 2011-2020). The population in this study was 10 pharmaceutical companies and the sample in this study was 7 pharmaceutical companies with sample determination using the purposive sampling method. This research method uses quantitative methods and the data analysis method used is multiple regression analysis. This study used primary data by conducting research on 7 pharmaceutical companies listed on the IDX for the 2011-2020 period. The results showed that liquidity, solvency and managerial stocks had a simultaneous positive and significant effect on profitability. This means that the higher the liquidity, solvency and managerial shares of pharmaceutical companies, the more it will increase the profitability of pharmaceutical companies listed on the IDX for the 2011-2020 period.
ANALISIS RISIKO DAN PENGEMBALIAN DALAM INVESTASI SAHAM STUDI KASUS PADA SUB SEKTOR FOOD AND BEVERAGES DAN TABACCO MANUFACTURE PERIODE 2019-2022 Apriani, Ely; Haeruddin, M. Ikhwan Maulana; Rauf, Anwar; Musa, Muhammad Ichwan; Amin, Andi Mustika
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 1 (2023): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i1.487

Abstract

This study aims to classify the value of shares that have high or low risk and return in stock investment in each company using the Capital Asset Pricing Model (CAPM) method so that it is easier for investors to make the right investment decisions in the Food and Beverages and Tabacco Manufacture sub-sectors. 2019-2022. The population in this research is shares in the Food and Beverages sub-sector and Tabacco Manufacture for the 2019-2022 period using a purposive sampling technique. Data collection techniques using documentation and literature study. The data analysis used in this study is data processing in the Microsoft Excel 2016 application program to classify investment decisions using the Capital Asset Pricing (CAPM) method. The results of the study show that the analysis of stock diversification using the Capital Asset Pricing Model shows that the food and beverages sub-sector has 20 samples and the Tabacco Manufacture sub-sector has 3 consistent stock samples during the 2019-2022 period. After analyzing the data, the results obtained in the Food and Beverages Sub Sector have 20 companies, there are 17 stocks that are classified as linear between risk and return, namely: AISA, ALTO, CEKA, CLEO, DLTA, GOOD, HOKI, ICBP, INDF, MLBI, MYOR, PSDN, BREAD, SKBM, SKLT, STTP, and ULTJ. Meanwhile, in the Tabacco Manufacture sub-sector, which has 3 companies, there are 2 stocks that are classified as linear between risk and return, namely: GGRM and RMBA.
Pengaruh Public Service Motivation terhadap Kepuasan Kerja melalui Keterlibatan Kerja Pegawai pada Dinas Perhubungan Kota Makassar A Muh Ridha R; Andi Mustika Amin; Rezky Amalia Hamka; Uhud Darmawan Natsir; Rahmat Riwayat Abadi
MAMEN: Jurnal Manajemen Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i1.6896

Abstract

This study aims to analyze the effect of Public Service Motivation on Job Satisfaction, both directly and indirectly through Work Engagement, among employees of the Department of Transportation of Makassar City. Understanding the relationship between these variables is essential to improve human resource management practices that foster high-quality public service and sustainable job satisfaction. This research employed a quantitative approach using a cross-sectional design. Data were collected through a structured questionnaire distributed to 95 employees of the Department of Transportation of Makassar City. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach to test both the direct and indirect effects among the studied variables. The results reveal that Public Service Motivation has a positive and significant effect on Job Satisfaction. Furthermore, Public Service Motivation also positively and significantly influences Work Engagement, and Work Engagement has a positive and significant impact on Job Satisfaction. The mediation analysis shows that Work Engagement partially mediates the relationship between Public Service Motivation and Job Satisfaction. This indicates that the motivation to serve the public not only directly affects job satisfaction but also indirectly through higher levels of work engagement.
THE INFLUENCE OF FINANCIAL AND NON-FINANCIAL COMPENSATION ON TEACHER PERFORMANCE AT MADRASAH TSANAWIYAH NEGERI 1 MUNA Fadhil Nur Makkaraeng Hasanuddin; Andi Mustika Amin, Uhud Darmawan Natsir, Abdi Akbar Idris, Rezky Amalia Hamka
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 7 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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

Abstract

This research aims to determine the effect of financial and non-financial compensation on teacher performance at the Madrasah Tsanawiyah Negeri 1 Muna. This research variable consists of Financial Compensation and Nonfinancial Compensation as independent variables and Teacher Performance as the dependent variable. This type of research is quantitative which uses primary and secondary data. The population in this study was 40 Madrasah Tsanawiyah Negeri 1 Muna teachers. The sampling technique used was saturated sampling with a sample size of 40 respondents. The data collection technique was carried out by distributing questionnaires to teachers and school principals. The data analysis technique uses multiple linear regression with the help of SPSS version 25 software. The results of this research show that financial and non-financial compensation has a positive and significant influence on teacher performance at Madrasah Tsanawiyah Negeri 1 Muna.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) dan Kebijakan Dividen terhadap Kinerja Keuangan IDX 30 Periode 2023 - 2024 Sardiah; Burhanuddin; Anwar; Amin, Andi Mustika
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v5i1.11227

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pengungkapan Corporate Social Responsibility (CSR) dan kebijakan dividen terhadap kinerja keuangan perusahaan yang tergabung dalam indeks IDX 30 periode 2023–2024. Metode yang digunakan adalah kuantitatif dengan pendekatan inferensial, menggunakan data sekunder dari laporan keuangan dan laporan keberlanjutan. Sampel terdiri dari 32 perusahaan selama dua tahun pengamatan (64 observasi) yang dipilih secara acak. Kinerja keuangan diukur dengan Return On Assets (ROA), CSR dengan Corporate Social Responsibility Disclosure Index (CSRDI), dan kebijakan dividen dengan Dividend Payout Ratio (DPR). Analisis menggunakan regresi linear berganda menunjukkan bahwa CSR dan kebijakan dividen, baik secara parsial maupun simultan, berpengaruh positif terhadap kinerja keuangan. Penelitian ini menunjukkan bahwa transparansi pengungkapan CSR dan kebijakan dividen merupakan faktor kunci dalam meningkatkan kinerja keuangan perusahaan, karena mencerminkan tanggung jawab sosial sekaligus stabilitas dan prospek keuangan. Secara simultan, kombinasi kedua faktor tersebut terbukti memberikan pengaruh yang lebih kuat terhadap kinerja keuangan dibandingkan pengaruh masing-masing secara individual.
Capital Structure And Firm Value: The Mediating Role Of Profitability Asmin; Burhanuddin; Anwar; Nurman; Andi Mustika Amin
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1408

Abstract

The property and real estate sector is one of the important sectors that contribute to the Indonesian economy, but in the 2021–2024 period, this sector experienced a decline in company value as reflected in market performance. This problem prompted this study, which aims to analyze the effect of capital structure on company value and examine the role of profitability as a mediating variable in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method and the sample was determined through a purposive sampling technique on companies that meet the research criteria. The results of the study indicate that capital structure has a significant negative effect on company value and profitability, while profitability has a significant positive effect on company value and is proven to mediate the effect of capital structure on company value; this finding supports the Trade-off Theory regarding the importance of balance in the use of debt, but also shows limitations in the application of Signaling Theory in the property sector. This study concludes that excessive use of debt can reduce profitability and company value, so companies need to establish an optimal capital structure to maintain financial performance and increase investor confidence.
Efek Mediasi Customer Trust dalam Memediasi Hubungan antara Affiliate Marketing TikTok dan Impulse Buying Pada Generasi Z di Kota Makassar Nadia Mawaddah; Andi Mustika Amin; Isma Azis Riu; Siti Hasbiah; Muhammad Ilham Wardhana Haeruddin
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4384

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis efek mediasi customer trust dalam memediasi hubungan antara affiliate marketing dan impulse buying pada Generasi Z di Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory. Populasi dalam penelitian ini adalah Generasi Z yang merupakan pengguna aktif media sosial TikTok dan pernah melakukan pembelian melalui tautan atau keranjang affiliate marketing di media sosial TikTok di Kota Makassar. Sampel yang digunakan dalam penelitian ini berjumlah 120 responden yang dipilih menggunakan teknik probability sampling dengan metode simple random sampling. Data dikumpulkan melalui kuesioner yang disebarkan secara daring menggunakan Google Form. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM). Penelitian ini memberikan implikasi bagi pelaku usaha dan pemasar digital untuk meningkatkan kualitas strategi affiliate marketing yang berfokus pada kredibilitas dan kepercayaan konsumen guna mendorong perilaku pembelian impulsif.
THE EFFECT OF WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE CURIO DISTRICT OFFICE, ENREKANG REGENCY Rasmawati, Rasmawati; Amin, Andi Mustika; Burhanuddin, Burhanuddin
Jurnal Manajemen Vol 6, No 1 (2026): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v6i1.76833

Abstract

Abstract: This study aims to determine the effect of work motivation on employee performance at the Curio District Office, Enrekang Regency. This study used a quantitative approach with 30 respondents who were employees at the Curio District Office. Data were collected through questionnaires and analyzed using simple linear regression with the help of the SPSS program. The results showed that the level of work motivation of respondents was in the high category (93.3%), while employee performance was in the medium to high category (50% each). The regression test showed that work motivation had a positive effect on employee performance with a regression coefficient of 0.333. The t-test showed a significance value of 0.001 <0.05, which means that work motivation had a significant effect on employee performance. Thus, the alternative hypothesis (Ha) was accepted and the null hypothesis (H₀) rejecte.Keywords: Motivation, Performance.
Pengaruh Struktur Modal, Struktur Aktiva dan Profitabilitas Terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Rahmadani, Dwi; Amin, Andi Mustika; Nurman; Anwar; Aslam, Annisa Paramaswary
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 1 (2026): May
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v5i1.3952

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh struktur modal, struktur aktiva, dan profitabilitas terhadap nilai perusahaan pada emiten sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang berasal dari laporan keuangan perusahaan. Analisis data dilakukan menggunakan program Eviews 13. Populasi dalam penelitian ini adalah 131 perusahaan sektor consumer non-cyclicals di BEI, kemudian ditentukan 27 perusahaan sebagai sampel melalui teknik purposive sampling, dengan total 135 observasi. Tahapan analisis meliputi statistik deskriptif, pemilihan model data panel, uji asumsi klasik, analisis regresi data panel, uji simultan, uji parsial, serta uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara simultan, struktur modal, struktur aktiva, dan profitabilitas terbukti berpengaruh signifikan terhadap nilai perusahaan pada sektor consumer non-cyclicals. Secara parsial, struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan, struktur aktiva berpengaruh positif namun tidak signifikan terhadap nilai perusahaan, serta profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan.
ANALYSIS OF FINANCIAL PERFORMANCE IN MANAGING VILLAGE FUND ALLOCATIONS BASED ON EFFECTIVENESS RATIOS AND GROWTH RATIOS FOR THE PERIOD (2020-2023) AT THE BIRA VILLAGE OFFICE, BONTO BAHARI DISTRICT, BULUKUMBA REGENCY Eka Astria; Amiruddin Tawe; Andi Mustika Amin; Anwar Anwar; Annisa Paramaswary Aslam
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 1 No. 8 (2025): JULI
Publisher : CV. ADIBA AISHA AMIRA

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

Abstract

This study analyzes the financial performance of Bira Village, Bonto Bahari District, Bulukumba Regency, based on effectiveness ratio and growth ratio. The data used are realization reports of the Village Revenue and Expenditure Budget (APBDesa) for the years 2020-2023. The method used is a quantitative method with statistical data analysis. The results show that the percentage of village fund allocation achievement is quite high each year with an average above 98%, but there is always a discrepancy between the budget and the realization. This study also employs agency theory which discusses the relationship between agents (village government) and principals (community) in village financial management. This study provides recommendations to improve the accuracy of budget planning and the effectiveness of village fund implementation.
Co-Authors A Muh Ridha R Abadi, Rahmat Riwayat Abadi, Ridfan Rifaldy Abdi Akbar Idris Abdul Rahman Abdul Rahman Abdullah, Nur Hudaya Agung Widhi Kurniawan Agung Widhi Kurniawan Akbar, Andi Muhammad Amelia Wijayanti Azis Amin, Andi Nurzakiah Amiruddin Tawe Amiruddin Tawe Amiruddin Tawe Amiruddin Tawe Ananda Putri Rahmadani Anastashia Maharani Muhadi Andi Amelia Putri Andi Aryani Hardiyanti Andi Dewi Angreyani Andi Marwah Andi Muhammad Hanif Andi Nurfadhilah Azizah Annisa Paramaswary Aslam Annisa Paramaswary Aslam Annisa Paramaswary Aslam Anugrah, Fira Anwar Anwar Anwar Anwar Anwar Anwar Anwar , Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar Ramli Anwar Ramli Anwar, Indah Lestari Apriani, Ely Arismaleo, Andi Rifqih Arshi Naisya Wahyuni Aslam, Achmad Yassin Zidan Akram Aslam, Annisa Paramaswary Aslam, Annisa Paramswary Asmin Awalia, Nurilmi Ayu Afrilia Ayu Liyan Pratiwi Baso Erik Batara, Meisy Putri Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chalid Imran Musa Chalid Imran Musa Chalid Imran Musa Darmawan Natsir, Uhud Darmawinata, Widhi Nugraha Sumiharja Desri Yanti Manalu Diva Ariska Ananda Dwiyanti, Astri Eka Astria Evi Puspita Sari Fadhil Nur Makkaraeng Hasanuddin Fadhil Nur Makkaraeng Hasanuddin Fatmawati Fatmawati Fatwa, Nur Apriani Fausyah, Nur Fauziah Reski Aprilia Febinda Firah Nur Rizky Said Fitriani Rahim Haeruddin , M. Ilham Wardhana Haeruddin , Muhammad Ilham Wardhana Haeruddin, M. Ilham Wardhana Hasanuddin, Rismayanti Hasbiah, Siti Hasnidar Hasnidar Hery Maulana Arif Hety Budiyanti Hety Budiyanti Hety Budiyanti Hety Budiyanti Hety Budiyanti, Hety Hety Budiyanty Husnia I Komang Mirawardani Ichwan Musa Ilma Wulansari Hasdiansa Inanna, Inanna Ipoatmodjo, Tenri S. P. D Isma Azis Riu Itra Jauhar, Muh. Alif Johnson, Nur Atifah Septira Karmila Kartika Septiary Musa Khadija, Sitti Khairun Umrah Kusnadi, Syafira Luthfi, Abdillah Khofiyal M Ilham Wardhana Haeruddin M. Ikhwan Maulana Haeruddin Maghfirah Sultan, Nurul Maisyaroh, Ummi Malika, Safinah Aisya Marwah, Andi Meliza Meliza Muh Fatwa Baso Muh. Arham Hidayat Muh. Gibran Syahrum Muh. Ichwan Musa Muhammad Idris Muhammad Ilham Wardhana Muhammad Ilham Wardhana Haerudin Muhammad Imaduddin As&#039;ad Muhammad Imaduddin As'ad Muhammad Nur Dzaky Putra Basir Muhammad Rafli Muhammad Wahyu, Muhammad Musa , Muhammad Ichwan Musa, M. Ichwan Musa, Muh Ichwan Musa, Muhammad Ichwan Musfira, Nur Fauziah Musfirah Mushawwir, Shaleh Afief A Mustafa, Muh. Yushar Nabila Salsabila Suparman Nadia Mawaddah Nanda Febry Malangi Ngabe Joyti, Devi Adnyaswari Nisaul Husna Ramadhani Ilham Nur Aisyah Nur Apriani Fatwa Nur Intan Pratiwi Nurafni Nurafni Nurasizah Nurasizah Nurfadhilah Azizah, Andi Nurfarhana Nurhaedah Nurhaedah Nurhayati Nurhayati , Hety Budiyanti Nurhikmah Maharani Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nurman Nursafitri Nursia Bala Nurul Fadilah Aswar Nurul Fauziah Nurul Fauziah Paramaswary Aslam, Annisa Primawalda, Az-zahra Rizqi Putri Rahmadani, Dwi Rahmiani Rahmiani Ramadhani, Gina Ramadhani, Khusnul Khatimah Putri Ramli , Anwar Rasmawati, Rasmawati Rauf, Anwar Rezki Amaliah Rezky Amalia Hamka Ridfan Rifadly Abadi Ridho, M. Yunasri Ridwan, Rini Rizky Amelia Riska Rismawati Rismawati Romansyah Sahabuddin Ruma, Zainal Sah, Nurul Alfadiza Saiful Sardiah Satria Satria, Satria Sayyed Muhammad Fikri Assagaf Sebrina, A. Saddiyah Siti Hasbiah Siti Hasbiah Siti Hasbiah Sitti Hasbiah Sitti Hasbiah Solly Aryza Sriandara Salman Sulolipu, Andi Annisa Syahir Fadli Syahrul, Khaidir Syamsidar Syamsidar Syamsul, Ikhlazhizha Syamsurizal Syamsurizal Tamara Audry Anandika Syahrir Taufik, Finta Anindhita Taufiq, Farah Ramadhani Tawe, Amiruddin Tawe, Andi Amiruddin Tenri S.P. Dipoatmodjo Tenri Sayu Puspitaningsih Dipoatmodjo Tri Kurniawan Uhud Darmawan Natsir Widhi Kurniawan, Agung Widya Putri Clarissa Wahid Woeichandra, Rachmat Yuliana Yuliana Zainal Ruma Zainal Ruma Zainal Ruma