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Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Hardiyanti, Hardiyanti; Hasbiah, Siti; Anwar, Anwar
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 11 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.752 KB) | DOI: 10.54371/jiip.v5i11.1102

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia jika dinilai berdasarkan laporan arus kas menggunakan rasio arus kas. Adapun populasi dalam penelitian ini adalah laporan keuangan setiap perusahaan yang termasuk dalam subsektor makanan dan minuman selama periode 2016-2021. Dimana penarikan sampel yang digunakan disini adalah teknik purposive sampling. Maka laporan neraca, laporan laba rugi, dan laporan arus kas pada tahun 2016-2021 dimasing-masing perusahaan ditentukan sebagai sampel dalam penelitian ini. Pengumpulan data yang dilakukan dengan cara dokumentasi. Teknik yang digunakan adalah analisis rasio arus kas yang terdiri dari: Rasio Arus Kas Operasi (AKO), Rasio Cakupan Arus Dana (CAD), Rasio Cakupan Kas Terhadap Bunga (CKB), Rasio Cakupan Kas Terhadap Hutang Lancar (CKHL), Rasio Arus Kas Bersih Bebas (AKBB), Rasio Pengeluaran Modal (PM) dan Rasio Total Hutang (TH). Hasil penelitian ini menunjukkan bahwa rasio arus kas yang digunakan pada perusahaan makanan dan minuman selama periode 2016-2021 secara umum berada dalam kondisi tidak likuid. Hal ini disebabkan karena aktivitas operasionalnya tidak mampu menutupi kewajiban lancarnya. Sehingga dapat disimpulkan bahwa terjadi penurunan arus kas secara signifikan pada arus kas operasi disetiap tahunnya dan kemampuan perusahaan dalam mengatasi kesulitan pada kewajiban lancarnya masih belum bisa terselesaikan. Hal ini membuktikan bahwa perusahaan subsektor makanan dan minuman berada dalam posisi yang kurang baik atau tidak likuid selama periode 2016-2021.
Financial Performance Analysis of Mining Company PT. Vale Indonesia Tbk. Using the Economic Value Added (EVA) Method for the 2019-2022 Period Pole, Yogi Adnal Fathirullah; Dipoatmodjo, Tenri SP; Nurman, Nurman; Hasbiah, Siti; Aslam, Annisa Paramaswary
Journal of Business Management and Economic Development Том 2 № 01 (2024): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.327

Abstract

This study aims to analyze and assess the financial performance of PT Vale Indonesia using the Economic Value Added (EVA) approach during the 2019-2022 period. The type of research used is quantitative using descriptive data. The population in this study is the financial statements of the mining company PT Vale Indonesia Tbk. for the last 4 years, namely 2019-2022. The sample of this study is the statement of financial position and comprehensive income. The data collection technique used is documentation. The data analysis technique used is Economic Value Added (EVA) analysis which consists of NOPAT, Invested Capital, WACC, and Capital Charges. The results of this study indicate that the value of Economic Value Added (EVA) at PT Vale Indonesia Tbk. period 2019-2022 is always positive (EVA> 0) so that it can be said that management is able to create economic added value for the company. The results of the analysis using the Economic Value Added (EVA) method to measure the financial performance of the mining company PT Vale Indonesia Tbk. period 2019-2022, showed that during 2019 to 2022 it was always positive (EVA> 0). Based on this, it can be said that management is able to create economic added value for the company, investors or capitalists get more investment returns than invested and creditors can get interest, this situation shows that the company has succeeded in creating value for capital owners so that it indicates good financial performance.
Influence of Online Customer Review and Online Customer Rating On Purchasing Decision on Shopee E-Commerce: Study on Management Study Program Students, Faculty of Economics and Business, Makassar State University Natasya, Wilda Dwitya Putri; Musa, Muhammad Ichwan; Haeruddin, Muhammad Ilham Wardhana; Hasbiah, Siti; Aslam, Nurul Fadilah
Journal of Business Management and Economic Development Том 2 № 02 (2024): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.720

Abstract

This research is a quantitative study that aims to find out influence of online customer review and online customer rating on purchasing decision on shopee e-commerce (study on Management study program students of the Faculty of Economics and Business of Makassar State University). The independent variables in this study are online customer review and online customer rating, while the dependent variable is Purchasing Decision. The population in this study is active students Management study program of the Faculty of Economics and Business of Makassar State University class of 2020-2022. Sampling using purposive sampling technique and obtained a total sample of 100 respondents. Data collection techniques used are questionnaires and literature study. The data analysis technique used is multiple linear regression analysis using SPSS V.21. The results of this study indicate that online customer review (X1) partially has a significant effect on purchasing decision on shopee e-commerce, online customer rating (X2) partially has a significant effect on purchasing decision on shopee e-commerce, and online customer review (X1) and online customer rating (X2) simultaneously have a significant effect on purchasing decision on shopee e-commerce.
PENGARUH BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TELKOM INDONESIA (PERSERO) TBK, WITEL MAKASSAR UNIT GOVERNMENT AND ENTERPRISE (GES) B, Muh Rizal; Hasbiah, Siti; Hamka, Rezky Amalia
Jurnal Manajemen Vol 2, No 2 (2022): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.414 KB) | DOI: 10.26858/jm.v2i2.41992

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Beban Kerja terhadap Kinerja Karyawan pada PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES). Populasi dalam penelitian ini adalah seluruh karyawan dalam lingkup unit Government and Enterprise Service (GES) yang berjumlah 35 orang. Teknik pengambilan sampel menggunakan sampel jenuh yaitu teknik penentuan sampel bila semua populasi digunakan sebagai sampel. Pengumpulan data dilakukan dengan menggunakan metode observasi, kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah uji prasyarat, dan uji hipotesis dengan analisis regresi linear sederhana. Hasil penelitian setelah data diolah dengan IBM Statistical for Product and Service Solution (SPSS) menunjukkan bahwa hasil analisis dan pengujian hipotesis menunjukkan bahwa variabel independen yaitu Beban Kerja (X) memiliki hubungan atau pengaruh secara positif dan signifikan terhadap Kinerja Karyawan (Y) dengan nilai thitung beban kerja (12,022 ) lebih besar dari ttabel (1,689) atau (12,022 > 1,689) dan signifikansi lebih kecil dari α (0,000≤0,05). pada PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES).Kata Kunci : Beban Kerja, Kinerja KaryawanAbstract: This study aims to determine how the effect of workload on employee performance at PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES). The population in this study were all employees within the Government and Enterprise Service (GES) unit, totaling 35 people. The sampling technique used is saturated sample, which is a sampling technique when all populations are used as samples. Data was collected by using the method of observation, questionnaires and documentation. The data analysis technique used is prerequisite test, and hypothesis testing with simple linear regression analysis. The results of the study after the data was processed with IBM Statistical for Product and Service Solution (SPSS) showed that the results of the analysis and hypothesis testing showed that the independent variable, namely Workload (X) had a positive and significant relationship or influence on Employee Performance (Y) with a t value of workload (12,022) is greater than ttable (1,689) or (12,022 > 1,689) and the significance is less than (0.000≤0.05). at PT. Telkom Indonesia (Persero) Tbk, Witel Makassar Unit Government And Enterprise Service (GES). Keywords: Workload, Employee Performance
PENGARUH MOTIVASI TERHADAP KINERJA KARYAWAN PERUSAHAAN UMUM DAERAH AIR MINUM KABUPATEN KEPULAUAN YAPEN Ramadhani, Anita Saputri; Hasbiah, Siti; Kurniawan, Agung Widhi
Jurnal Manajemen Vol 3, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i2.53114

Abstract

Abstrak. “Pengaruh Motivasi Terhadap Kinerja Karyawan Perusahaan Umum Daerah Air Minum Kabupaten Kepulauan Yapen”. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh motivasi terhadap kinerja karyawan Perusahaan Umum Daerah Air Minum Kabupaten Kepulauan Yapen. Variabel bebas dalam penelitian ini adalah motivasi sedangkan variabel terikatnya adalah kinerja. Populasi dalam penelitian ini adalah karyawan Perusahaan Umum Daerah Air Minum Kabupaten Kepulauan Yapen. Sedangkan sampel yang digunakan yaitu sebanyak 30 responden. Teknik pengambilan sampel dalam penelitian ini dilakukan  menggunakan metode Total Sampling.  Pengumpulan data dilakukan dengan menggunakan kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linear sederhana dengan menggunakan SPSS 25 dan Microsoft excel for windows.Kata kunci: Motivasi, KinerjaAbstract. "The Influence of Motivation on the Performance of Employees of the Regional Drinking Water Company of Yapen Islands Regency". This research aims to find out how motivation influences the performance of employees of the Regional Drinking Water Company of Yapen Islands Regency. The independent variable in this research is motivation while the dependent variable is performance. The population in this study were employees of the Yapen Islands Regency Regional Drinking Water Company. Meanwhile, the sample used was 30 respondents. The sampling technique in this research was carried out using the Total Sampling method. Data collection was carried out using questionnaires and documentation. The data analysis technique used is simple linear regression analysis using SPSS 25 and Microsoft Excel for Windows.Keyword: Motivation, Performance
THE EFFECT OF WORK DISCIPLINE ON TEACHER PERFORMANCE AT SMK NEGERI 9 MAKASSAR Pradani Muhiding, A. Ifta Audia Putri; Hasbiah, Siti; Ruma, Zainal; Kurniawan, Agung Widhi; Wardhana Haeruddin, Muh. Ilham
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.664

Abstract

Work discipline encompasses teachers' ability to adhere to professional standards, fulfill their responsibilities, and exhibit a strong work ethic. This research aims to investigate the impact of work discipline on teacher performance at SMK Negeri 9 Makassar. Quantitative data was collected through questionnaires distributed to a sample of 35 individuals. Data collection involved observation, interviews, and questionnaires, with data processing aided by SPSS 23. Descriptive analysis, validity testing, reliability testing, normality testing, linearity testing, simple linear regression analysis, and partial testing (t-test) were employed for data analysis. The findings reveal that the work discipline variable yielded a t-statistic value of 8.930, surpassing the t-table value of 0.3338, with a significant level of 0.000 less than 0.05. This indicates that the alternative hypothesis (Ha) is accepted, while the null hypothesis (Ho) is rejected. Consequently, it can be concluded that work discipline exerts a positive and significant influence on teacher performance at SMK Negeri 9 Makassar.
The Influence of Price and Product Quality on Product Purchasing Decisions at Pt Intan Pariwara Dewi Widhy Asti; Hasbiah, Siti; Wardhana Haeruddin, Muh. Ilham
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 1 No. 2 (2022): Vol. 1 No. 2 2022
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.975 KB) | DOI: 10.58526/jsret.v1i2.32

Abstract

Dewi Widhy Asti. 2022. The Influence of Price and Product Quality on Product Purchase Decisions at PT. Pariwara Diamond. Supervisors: Siti Hasbiah and Muh. Ilham Wardhana Haeruddin. This study aims to determine: (1) the effect of price on product purchasing decisions at PT. Intan Pariwara Palopo Branch. (2) the effect of product quality on product purchasing decisions at PT. Intan Pariwara Palopo Branch. (3) the effect of price quality and product quality on product purchasing decisions at PT. Intan Pariwara Palopo Branch. The population in this study are consumers in 2019 - 2021 at PT. Intan Pariwara cab Palopo totaling 2,128,179 people. The sampling technique uses probability sampling technique. Data collection was carried out using a questionnaire method. The data analysis technique used is the classical assumption test and hypothesis testing with multiple linear regression analysis. The results of the research after the data were processed through the help of the SPSS program from data testing carried out by the results of the validity test and the results of the reliability test showed that the data used in this study were stated to be valid and reliable. Data testing is continued with the classical assumption test where from the results of the classical assumption test it can be stated that the data is normally distributed and the data used comes from the same (homogeneous) data. This is evidenced by the t test for the work experience variable which has a t_count > t_table value, that is, t count > t table, that is, 2.027 > 1.984 and a significance value of 0.012 <0.05 so it can be stated that the price variable has a partial effect on decisions purchase and Hypothesis acceptable. Then, price and product quality variables simultaneously influence the purchasing decision variable. The results of this study support the hypothesis which states that price and product quality simultaneously have a positive effect on purchasing decision.
Pengaruh Gaya Kepemimpinan Terhadap Kepuasan Kerja Pegawai Di RS Prima Husada Kota Sengkang Arafah, Muhammad Zulfikar; Hasbiah, Siti; Akbar, Abdi; Kurniawan, Agung Widhi; Burhanuddin
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 4 (2023)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i4.29

Abstract

The purpose of this study was to determine the effect of leadership style on job satisfaction of employees at Prima Husada Sengkang Hospital, the subjects in this study were 52 employees working at Prima Husada Hospital. This research is included in quantitative research and quantitative analysis to test the research hypothesis using the IMB SPSS version 25 software. The results of this study indicate that leadership style has a positive and significant effect on job satisfaction. This is evidenced by the calculated t value of -11.576 where <t table (1.67655) and a significance value of 0.000 <0.05. The results of the study show that leadership style has a positive and significant effect on job satisfaction. This is evidenced by the t value of 11.576 < t table (1.67655) and a significance value of 0.000 > 0.05. The results of the study show that leadership style has a partial effect on job satisfaction. This is evidenced by the calculated F value of 134.003 > 3.10 and a significance value of 0.000 <0.05.
(PENGARUH LIVE STREAMING DAN ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINTIFIC PADA PLATFORM TIKTOK) Mutmainna, Nur; Hasbiah, Siti; Haeruddin, Muhammad Ilham Wardhana; Musa, Chalid Imran; Hasdiansa, Ilma Wulansari
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i2.394

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh live streaming dan online customer review terhadap keputusan pembelian produk Skintific pada platform TikTok. Populasi yang digunakan dalam penelitian ini adalah seluruh mahasiswa program studi manajemen Universitas Negeri Makassar angkatan 2020 hingga 2023. Adapun Jumlah sampel pada penelitian ini adalah sebanyak 100 orang mahasiswa. Jenis data yang digunakan dalam penelitian ini adalah jenis penelitian kuantitatif dengan teknik pengambilan sampel non probability sampling. Teknik pengumpukan data dilakukan dengan kuesioner dan studi pustaka. Data dianalisis menggunakan metode uji validitas, uji reliabilitas, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas, uji analisis regresi linear berganda, uji hipotesis, dan uji koefisien determinan dengan bantuan olah data SPSS. Hasil penelitian ini menunjukkan bahwa variabel live streaming secara parsial berpengaruh positif dan signifikan terhadap keputusan pembelian, artinya jika host mempromosikan produknya melalui live streaming secara rutin dan konsisten, akan meningkatkan keputusan pembelian produk Skintific. Variabel online customer review secara parsial berpengaruh positif dan signifikan terhadap keputusan pembelian, artinya dengan adanya fitur ulasan ini, online customer review dapat memberikan informasi tambahan bagi calon konsumen. Ulasan membantu untuk mengetahui kelebihan dan kekurangan suatu produk dari sudut pandang konsumen yang pernah menggunakan produk tersebut. Hal ini akan mempengaruhi keputusan konsumen sebelum melakukan pembelian. Dan secara simultan live streaming dan online customer review memiliki pengaruh positif dan signifikan terhadap keputusan pembelian. Artinya semakin sering streamer mempromosikan produknya melalui live streaming dan semakin banyak review online yang ditampilkan kepada konsumen maka akan mempengaruhi keputusan pembelian.
THE EFFECT OF SWITCHING BARRIER ON REPURCHASE INTENTION : (STUDY ON FEB UNM STUDENTS WHO USE GSM IM3 OOREDOO PREPAID) Putri, Zaskiyah Ameliah; Musa, Muh. Ichwan; Haeruddin, Muh. Ilham Wardhana; Hasbiah, Siti; Aswar, Nurul Fadilah
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 3 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i3.580

Abstract

This study aims to determine the effect of switching costs, attractiveness of alternatives, and interpersonal relationships on repurchase intention (study on FEB UNM students who use IM3 Ooredoo Prepaid GSM). This research is quantitative research. The population in this study are all active students of FEB UNM Class of 2020 who use prepaid GSM IM3 Ooredoo, using the Sampling method obtained a sample of 100 respondents. The data collection technique used is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) v. 23. The results of this study indicate that switching cost (X1) partially has a positive and significant effect on the repurchase intention of Prepaid GSM IM3 Ooredoo users. Attractiveness of alternative (X2) partially has a positive and significant effect on the repurchase intention of Prepaid GSM IM3 Ooredoo users. Interpersonal Relationship (X3) partially has a positive and significant effect on the repurchase intention of Prepaid GSM IM3 Ooredoo users. As well as switching costs (X1), attractiveness of alternatives (X2), and interpersonal relationships (X3) simultaneously have a positive and significant effect on the repurchase intention of Prepaid GSM IM3 Ooredoo users