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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH Jurnal BISNIS & KEWIRAUSAHAAN Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS Jurnal Ilmiah Akuntansi Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) BJRM (Bongaya Journal of Research in Management) Golden Ratio of Finance Management Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Lajagoe Pustaka Atestasi : Jurnal Ilmiah Akuntansi
, Andi Tenri Uleng Akal
STIE Tri Dharma Nusantara Makassar
Religion Aerospace Engineering Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Transportation Other

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PENGARUH MODAL SENDIRI DAN MODAL ASING TERHADAP LABA PADA PT. DUTA GEMINI DI MAKASSAR Uleng Akal, Hj. Andi Tenri
Jurnal BISNIS & KEWIRAUSAHAAN Vol 4 No 3 (2015): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.615 KB)

Abstract

The purpose of this study was to determine the influence of their own capital and foreign capital to profit at PT. Duta Gemini In Makassar. This study used a multiple regression analysis with data processing using SPSS 16 for Windows. The results obtained by the regression equation y = 7.819 to 0.086 X1 + 0.101 X2. The correlation between the variables of equity capital with profits 0.443 and the correlation between the variables of foreign capital with profits 0.497. The coefficient of determination of 29%, which means equity and foreign capital effect on profit of 29%. The results of the t test and F test showed that equity and foreign capital no significant effect on earnings.
Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Kebijakan Dividen: Studi Kasus Perusahaan Manufaktur di Indonesia Akal, Andi Tenri Uleng; Nurlaela, Nurlaela; Nur, Sri Wahyuni
JURNAL MANAJEMEN BISNIS Vol 8 No 2 (2021): September - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i2.883

Abstract

Profitability (ROA) and leverage (DER) have a favorable and material impact on the dividend policies of food and beverage manufacturing companies listed on the IDX. That is, if profitability and leverage continue to improve, so will the dividend policy. In comparison to liquidity (current ratio), which has a positive but negligible effect on the dividend policy of food and beverage manufacturing companies that are listed on the IDX. It may be concluded that while liquidity owned by the company can help enhance dividends, it cannot have a major impact on dividend policy reform. Increased dividend policy will entice investors. Thus, dividend policy can be improved by this research by optimizing asset utilization (ROA) and lowering the danger of debt relief (DER).
Pengaruh Sistem Penggajian terhadap Kinerja Karyawan PT. Mitra Usaha Multijasa Kabupaten Maros Sri Wahyuni Nur; Andi Tenri Uleng Akal
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1671

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh system penggajian terhadap kinerja karyawan PT. MItra Usaha Multijasa Kabupaten Maros. Data yang digunakan dalam penelitian ini adalah data primer berupa data yang didapatkan dari penyebaran kuesioner. Metode analisis dalam penelitian ini adalah menggunakan regresi linear sederhana dengan perhitungan melalui SPSS versi 25. Berdasarkan hasil analisis regresi sederhana yaitu antara variabel system penggajian berpengaruh terhadap variabel kinerja karyawan pada PT. Mitra Usaha Multijasa Maros diperoleh persamaan regresi Y = 4,919 + 0,757x, hal ini diasumsikan bahwa apabila system penggajian sama dengan 0 maka variable kinerja sebesar 4,919 dan setiap terjadi kenaikan sebesar satu satuan pada variabel system penggajian maka kinerja karyawan PT. Mitra Usaha Multijasa akan meningkat sebesar 0,757 atau setiap terjadi penurunan sebesar satu satuan pada variabel system penggajian maka kinerja karyawan PT. Mitra Usaha Multijasa akan menurun sebesar 0,757. Dengan pengujian hipotesis melalui uji t menunjukkan nilai signifikansi sebesar 0,00 ≤ 0,05 maka system penggajian berpengaruh signifikan terhadap kinerja karyawan atau hipotesis diterima. Maka penelitian ini dapat disimpulkan bahwa system penggajian berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Mitra Usaha MultiJasa Kabupaten Maros. Kata kunci : Sistem Penggajian, Kinerja Karyawan. Abstract This study aims to determine the effect of payroll systems on the performance of employees of PT. Multi-service Business Partners Maros Regency. The data used in this study are primary data in the form of data obtained from questionnaires. The method of analysis in this study is to use simple linear regression with calculations through SPSS version 25. Based on the results of a simple regression analysis that is between the payroll system variables affect the employee performance variables at PT. Maros MultiJasa Business Partners obtained a regression equation Y = 4.919 + 0.757x, it is assumed that if the payroll system is equal to 0 then the performance variable is 4.919 and each increase by one unit in the payroll system variable then the performance of the employees of PT. MultiJasa Business Partners will increase by 0.757 or each decline by one unit in the payroll system variable then the performance of the employees of PT. Multi-service Business Partners will decrease by 0.757. By testing the hypothesis through the t test showing a significance value of 0.00 ≤ 0.05, the payroll system has a significant effect on employee performance or the hypothesis is accepted. So this study can be concluded that the payroll system has a positive and significant effect on employee performance at PT. Maros Regency Multi-Service Business Partners. Keywords : Payroll System, Employee Performance.
Effect of Profitability, Leverage, and Liquidity on Dividend Poli-cy: Evidence from Manufacturing Companies in Indonesia Andi Tenri Uleng Akal; Nurlaela; Sri Wahyuni Nur
Jurnal Manajemen Bisnis Vol. 8 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.955 KB)

Abstract

Profitabilitas (ROA) dan leverage (DER) memiliki pengaruh yang menguntungkan dan material terhadap kebijakan dividen perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Artinya, jika profitabilitas dan leverage terus meningkat, maka kebijakan dividen juga akan meningkat. Dibandingkan dengan likuiditas (rasio lancar), yang berpengaruh positif tetapi dapat diabaikan terhadap kebijakan dividen perusahaan manufaktur makanan dan minuman yang terdaftar di BEI. Dapat disimpulkan bahwa sementara likuiditas yang dimiliki oleh perusahaan dapat membantu meningkatkan dividen, namun tidak dapat berdampak besar pada reformasi kebijakan dividen. Kebijakan dividen yang meningkat akan menarik investor. Dengan demikian, kebijakan dividen dapat ditingkatkan melalui penelitian ini dengan mengoptimalkan pemanfaatan aset (ROA) dan menurunkan bahaya pembebasan utang (DER).
Analisis Likuiditas dan Solvabilitas Untuk Menilai Kinerja Keuangan PT. Gowa Makassar Tourism Development Tbk. Andi Tenri Uleng Akal; Sri Wahyuni Nur
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.3726

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Gowa Makassar Tourism Development Tbk. yang Terdaftar di Bursa Efek Indonesia (BEI). Jenis data pada penelitian ini yaitu data kualitatif dan data kuantitatif. Sumber data pada penelitian ini yaitu data sekunder berupa laporan keuangan perusahaan Tahun 2019 sampai tahun 2021. Metode analisis yang digunakan pada penelitian ini yaitu analisis kuantitatif deskriptif dengan melakukan perhitungan rasio likuiditas dan rasio solvabilitas kemudian menentukan dan menganalisis kinerja keuangan berdasarkan standar rasio yang telah ditentukan. Analisis rasio likuiditas menggunakan Current Ratio dan analisis rasio solvabilitas menggunakan Debt to Equity Ratio. Hasil penelitian menunjukkan bahwa kinerja keuangan PT. Gowa Makassar Tourism development Tbk Tahun 2019-2021 berada dalam kondisi Tidak Baik karena nilai Current Ratio kurang dari 200% sedangkan kinerja keuangan PT. Gowa Makassar Tourism Development Tbk Tahun 2019-2021 berada dalam kondisi Baik karena nilai Debt to Equity Ratio kurang dari 100%. Akan tetapi pada tahun 2021 nilai Debt to Equity Ratio mendekati 100% hal ini perlu menjadi perhatian perusahaan untuk rasio Debt to Equity Ratio di tahun berikutnya. Kata Kunci: Likuiditas; Solvabilitas; Kinerja Keuangan
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PT. BANK RAKYAT INDONESIA Tbk Damirah Damirah; Andi Tenri Uleng Akal; Sri Wahyuni Nur
AkMen JURNAL ILMIAH Vol. 20 No. 2 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i2.3586

Abstract

This study aims to determine the effect of Corporate Social Responsibility on Financial Performance at PT. Bank Rakyat Indonesia, Tbk which is listed on the Indonesia Stock Exchange. Financial performance in this study is measured using a financial ratio, namely the Return On Equity (ROE) ratio. This research is a quantitative research with descriptive method. The data source in this study is secondary data obtained from the company's financial statements from 2018 to 2022. The data collection technique is carried out using a documentation technique where the data obtained comes from the official website of the Indonesia Stock Exchange. The analytical method used in this research is simple linear regression analysis using SPSS 26 software. The hypothesis testing in this study uses the t-test and correlation coefficient test and coefficient of determination test (R2). The results showed that simple linear regression analysis showed that ROE = 3,384 - 0,019 + e, t- value is -0,095 and significance value of -0.930 > 0.05, it was concluded that Corporate Social Responsibility had a negative and not significant effect on the financial performance of PT. Bank Rakyat Indonesia, Tbk which is listed on the Indonesia Stock Exchange from 2018 to 2022 so the hypothesis is rejected. The correlation coefficient test results are 0.055, which means that the effect of Corporate Social Responsibility (CSR) on financial performance has a "very low" correlation. The test results for the coefficient of determination (R Square) are 0.003 which means that the Corporate Social Responsibility (CSR) variable has a 0.3% effect on financial performance variables and the remaining 99.7% is influenced by other variables that are not in this research variable. The results of this study can be used as reference material for further research by adding other variables that can be used in measuring and assessing the financial performance of banking companies.
EVALUASI EFEKTIVITAS KEBIJAKAN MONETER DALAM MENDORONG PERTUMBUHAN EKONOMI DAN MENGENDALIKAN INFLASI St. Hatidja; Roslina Alam; Nurlaela Nurlaela; Akhmad Syarifuddin; Andi Tenri Uleng Akal
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28534

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas kebijakan moneter dalam mendorong pertumbuhan ekonomi dan mengendalikan inflasi. Metode studi literatur digunakan untuk mengumpulkan, menganalisis, dan mensintesis berbagai temuan dari penelitian-penelitian terdahulu yang relevan dengan topik penelitian. Hasil analisis menunjukkan bahwa kebijakan moneter memainkan peran penting dalam mendukung pertumbuhan ekonomi dan mengendalikan tingkat inflasi. Pengaturan suku bunga oleh bank sentral menjadi salah satu instrumen utama dalam kebijakan moneter yang mempengaruhi aktivitas ekonomi. Selain itu, pengendalian inflasi juga menjadi fokus utama kebijakan moneter untuk menjaga stabilitas ekonomi. Namun, efektivitas kebijakan moneter tidaklah seutuhnya bergantung pada bank sentral, melainkan juga dipengaruhi oleh kondisi ekonomi domestik, global, serta faktor-faktor kelembagaan. Oleh karena itu, diperlukan koordinasi antarinstansi, perbaikan transparansi, dan peningkatan infrastruktur keuangan untuk meningkatkan efektivitas kebijakan moneter. Temuan ini memberikan wawasan yang berharga bagi pengambil kebijakan dalam merumuskan strategi kebijakan moneter yang lebih efektif.
Combination of Fundamental and Technical Analysis of Shares: Revealing the Profit Potential in the Stock Market of PT. United Tractors, Tbk Gaffar, Samsu; Uleng Akal, Andi Tenri
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.57

Abstract

This research aims to conduct a comprehensive analysis of PT. United Tractors, Tbk shares using a top-down approach, which includes macroeconomic analysis, industry analysis, and company analysis. Additionally, the study aims to determine the intrinsic value of the shares through the Relative Valuation Techniques method and provide suitable recommendations for investors regarding whether to buy, hold, or sell the company's shares. The macroeconomic analysis revealed fluctuations in indicators such as Gross Domestic Product (GDP), inflation, interest rates, money supply, and exchange rate growth. Meanwhile, the industry analysis identified strong competition among similar companies as the dominant force in the market. The threat of new entrants also poses a challenge, especially when competitors target the same market segment. Additionally, the power of suppliers is higher when the number of suppliers is limited compared to the proportion of buyers. Barriers arise when consumers encounter cheaper substitute products. Moreover, the company analysis showcased varying trends in financial ratios such as RTR, FAT, TATO, CR, QR, DER, DAR, GPM, OPM, NPM, ROA, ROS, ROI, EPS, PSR, PER, and PBVR during the period from 2016 to 2021. Furthermore, it was observed that PT. United Tractors, Tbk tends to undervalue its shares by selling them at prices below the intrinsic value. To this end, the study suggests that when the stock market price is lower than the intrinsic value, the shares are undervalued, prompting investors to consider buying. If the stock market price is equal to the intrinsic value, it is fair-valued, and investors are advised to hold. On the other hand, when the stock market price exceeds the intrinsic value, it is overvalued, and investors should consider selling.
Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia Gaffar, Samsu; Uleng Akal, Andi Tenri
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4367.017 KB) | DOI: 10.52970/grfm.v1i2.58

Abstract

Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2019, totaling 62 companies. The method of determining the sample in this study used purposive sampling. The result of this study showed operating leverage has a positive and significant effect on earnings per share, financial leverage has no effect and is not significant on EPS, operating leverage and financial leverage simultaneously have a positive and significant effect on earnings per share. Based on the results of our demonstration of the analysis and discussion, several suggestions are put forward e.g., before investing in any company, an investor needs to pay attention to the level of earnings per share.
978-623-09-6726-9 Manajemen Keuangan: Asuransi Dan Manajemen Risiko Andi Sartika Juniarmita, Andi Sartika Juniarmita; Misrah, Misrah; Agus umar Gazali, Agus umar Gazali; Ris Akril Nurimansjah, Ris Akril Nurimansjah; Mustafa, Mustafa; Nurlaela, Nurlaela; Samsu Gaffar, Samsu Gaffar; Andi Aris Mattunruang, Andi Aris Mattunruang; Andi Tenri Uleng Akal, Andi Tenri Uleng Akal; Syamsul Bakhtiar Ass, Syamsul Bakhtiar Ass; Andi Muhammad Irwan, Andi Muhammad Irwan; Sarnawiah, Sarnawiah; Darnawati, Darnawati; Haeril, Haeril
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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Abstract

Buku "Manajemen Keuangan : Asuransi dan Manajemen Risiko" merangkum secara komprehensif prinsip-prinsip dasar asuransi dan strategi manajemen risiko. Dengan kontribusi berbagai penulis dan praktisi di bidangnya, buku ini menjadi panduan penting bagi pembaca yang ingin memahami dan mengaplikasikan konsep-konsep tersebut. Berikut adalah ringkasan inti dari buku ini: Konsep Dasar Manajemen Risiko; Pengertian, Tujuan, Dan Fungsi Manajemen Risiko; Mengidentifikasi Risiko; Kerugian Potensial; Pengukuran Risiko; Pengendalian Risiko; Pemindahan Risiko Kepada Pihak Asuransi; Dampak Asuransi Terhadap Kehidupan Sosial Ekonomi; Hukum Asuransi Di Indonesia; Prinsip Dasar Asuransi Dan Polis Asuransi; Premi Asuransi; Asuransi Jiwa; Asuransi Kerugian. Buku ini tidak hanya memberikan pemahaman mendalam tentang asuransi dan manajemen risiko tetapi juga merangsang pemikiran kritis dan inovasi. Dengan membaca buku ini, pembaca diharapkan dapat mengambil keputusan yang lebih baik terkait dengan perlindungan risiko dan pengelolaan aset mereka.
Co-Authors A. Rahmawati Afriyani Afriyani Agus umar Gazali, Agus umar Gazali Akhmad Syarifuddin Alwi Sibali Andi Aris Mattunruang Andi Muhammad Irwan, Andi Muhammad Irwan Azis, Nuriftitah Amanah Damirah Damirah Darnawati, Darnawati Gaffar, Samsu Gaffar, Syamsu Haeril Haeril Juniarmita, Andi Sartika Kurniawaty Kurniawaty Lisdawati Mashuddin, Nurwahidah Misrah, Misrah Muhammad Basir Muhammad Basir Muhammad Rezki Mustafa, Mustafa Nur, Kherayani Nurlaela NURLAELA NURLAELA Nurlaela Nurlaela Nurlaela, Nurlaela Nurwahidah Mashuddin Nurwana Nurwana R, Masmarulan Rahmawati, Andi Ris Akril Nurimansjah Rony, Zahara Tussoleha Roslina Alam Sahara, Ira Sarnawiah, Sarnawiah Sri Wahyuni Nur St. Hatidja Syamsul Bakhtiar Ass. Yasin, Nurfatwa Andriani