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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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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

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

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.
Efektivitas Penyaluran Pembiayaan Kredit Pemilikan Rumah (KPR) Syariah Bersubsidi Pada Bank BTN KCP Syariah Parepare Uleng Akal, Andi Tenri; Wahyuni Nur, Sri; Sahara, Ira
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i1.5270

Abstract

Pembiayaan KPR Syariah Bersubsidi merupakan pembiayaan yang bertujuan untuk memberi kemudahan kepemilikan rumah yang layak huni bagi masyarakat berpenghasilan rendah. Apabila penyaluran pembiayaan KPR bersubsidi tidak sesuai dengan aturan yang telah ditetapkan, maka dapat memberi peluang terjadinya penyimpangan. Oleh karena itu, diperlukan penyaluran pembiayaan yang efektif. Penelitian ini bertujuan (1) Untuk mengetahui apakah penyaluran pembiayaan KPR Syariah Bersubsidi berjalan efektif (2) Untuk mengetahui tingkat efektivitas pembiayaan KPR syariah bersubsidi.  Penelitian ini menggunakan penelitian kuantitatif deskriptif. Perolehan data berasal dari penyebaran kuesioner, dan studi kepustakaan. Peneliti membagikan kuesioner kepada 98 nasabah pembiayaan KPR syariah bersubsidi. Tingkat persentase efektivitas penyaluran pembiayaan pada penelitian ini di ukur dengan menggunakan metode Artificial Neural Network (ANN). Hasil penelitian menunjukkan bahwa (1) Penyaluran pembiayaan KPR Syariah Bersubsidi pada Bank BTN KCP Syariah Parepare dari aspek kegunaan, ketepatan sasaran, ruang lingkup, efektivitas biaya, efektivitas waktu, dan akuntabilitas dinyatakan efektif (2) Berdasarkan hasil perhitungan dengan metode ANN, penyaluran pembiayaan KPR Syariah Bersubsidi efektif dengan persentase sebesar 0.9406 atau 94.06%.   Subsidized Sharia KPR financing is financing that aims to make it easier to own a livable house for low-income people. If the distribution of subsidized KPR financing does not comply with established rules, this could provide opportunities for irregularities. Therefore, effective financing distribution is needed. This research aims (1) to find out whether the distribution of subsidized Sharia KPR financing is effective (2) To find out the level of effectiveness of subsidized sharia KPR financing. This research uses descriptive quantitative research. Data obtained came from distributing questionnaires and literature study. Researchers distributed questionnaires to 98 subsidized sharia mortgage financing customers. The percentage level of effectiveness of financing distribution in this research was measured using the Artificial Neural Network (ANN) method. The results of the research show that (1) The distribution of subsidized Sharia KPR financing to Bank BTN KCP Syariah Parepare from the aspects of usefulness, target accuracy, scope, cost effectiveness, time effectiveness and accountability is declared effective (2) Based on the results of calculations using the ANN method, the distribution of financing Subsidized Sharia KPR is effective with a percentage of 0.9406 or 94.06%.
Debt To Asset Ration, Debt To Equity Ratio dan Return on Asset Muhammad Basir; , Andi Tenri Uleng Akal; Muhammad Rezki
BJRM (Bongaya Journal of Research in Management) Vol. 7 No. 1 (2024): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v7i1.547

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif. Metode analisis yang digunakan adalah analisis rasio, analisis regresi linear berganda, koefisien determinasi, koefisien korelasi, uji F dan uji t. Hasil penelitian diperoleh persamaan regresi Y = 103,99 – 247,38 X1 + 32,22 X2, koefisien determinasi (R2) = 0,78 atau 78%, koefisien korelasi (r) = 0,88 menandakan hubungan yang sangat kuat. Dari hasil penelitian ini disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan pada variabel Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk. Secara parsial variabel Debt to Asset Ratio mempunyai pengaruh positif dan tidak signifikan terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk. Dan secara parsial Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk.
Pengaruh Penyaluran Kredit Terhadap Laba Bersih Pada PT. Bank Danamon Tbk Andi Tenri Uleng Akal; Sri Wahyuni Nur
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.571

Abstract

This study aims to determine the effect of lending on net income at PT Bank Danamon Tbk listed on the Indonesia Stock Exchange. This type of research is classified as quantitative research, while the source of data in this study is secondary data in the form of the company's annual financial statements of PT Bank Danamon Tbk for the period 2017-2021. The analytical method used in this research is simple linear regression, correlation coefficient, determination test, t test. The results showed that the distribution of credit at PT Bank Danamon Tbk had no effect on net income. The correlation coefficient is 0.535, which means that the relationship is moderate, the determination test is 28.6% and the remaining 71.4% is influenced by other factors. The significance value is 0.3530.05.
Perputaran Persediaan dan Perputaran Modal Kerja Terhadap Return On Asset PT Colorpak Indonesia Tbk Uleng Akal, Andi Tenri; Nur, Sri Wahyuni; Sahara, Ira; Azis, Nuriftitah Amanah
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 7 No. 2 (2024): Mei-Oktober (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.123

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran persediaan dan perputaran modal kerja terhadap return on asset Pada PT. Colorpak Indonesia, Tbk. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah deskriptif dan statistik. Hasil penelitian menunjukkan persamaan regresi berganda adalah Y= 7,524 + 0,371 X1 – 1,776 X2, koefisien determinasi sebesar 54,88%, koefisien korelasi 0,741. Uji-F sebesar 1,216 < 19,00 , maka perputaran persediaan dan perputaran modal kerja berpengaruh tidak signifikan terhadap return on asset. Perputaran persediaan 0,857 < 2,353 , maka perputaran persediaan berpengaruh positif tidak signifikan terhadap return on asset. Perputaran modal kerja -1,408 < 2,353 , maka perputaran modal kerja berpengaruh negatif dan tidak signifikan terhadap return on asset.
Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Andi Tenri Uleng Akal; Samsu Gaffar; Masmarulan R; Muhammad Basir; Nurwahidah Mashuddin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.605

Abstract

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
Examining several factors that influence corporate social responsibility disclosure Samsu Gaffar; Andi Tenri Uleng Akal; Sarnawiah Sarnawiah; Kherayani Nur; A. Rahmawati; Nurwana Nurwana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.762

Abstract

This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combined effects on CSR disclosure in the mining industry. This study's findings indicate that the company's size positively influences CSR disclosure. Larger companies tend to exhibit higher levels of CSR disclosure. Additionally, profitability positively and significantly impacts CSR disclosure, suggesting that more profitable mining companies tend to disclose more about their social responsibility initiatives. The results also demonstrate that the ownership of foreign shares owned by the company positively influences CSR disclosure. As the ownership of foreign shares increases, the level of CSR disclosure also increases. Furthermore, the study concludes that when considering Company Size, Profitability, and Foreign Ownership, they collectively positively and significantly affect corporate social responsibility. This study contributes to the existing literature by examining the impact of Company Size, Profitability, and Foreign Ownership on CSR Disclosure, specifically in the mining sector. The findings provide insights into the factors that affect the extent of CSR disclosure, which can help mining companies and stakeholders enhance their understanding and awareness of social responsibility practices within the industry.
Pengaruh Earning Per Share (Eps) Dan Return On Investment (Roi) Terhadap Harga Saham Pada Pt. Ultrajaya Milk Industry Trading & Company, Tbk. Uleng Akal, Andi Tenri; Mashuddin, Nurwahidah; Nurlaela; Gaffar, Syamsu; Lisdawati
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 1 (2025): November 2024 - April 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i1.168

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Earning Per Share (EPS) dan Return On Investment (ROI) terhadap Harga Saham Pada PT. Ultrajaya Milk Industry Trading & Company, Tbk. Jenis data yang digunakan dalam penelitian ini adalah data Kuantitatif dan Kualitatif. Metode analisis yang digunakan adalah analisis regresi linear berganda koefisien korelasi dan koefisien determinasi. Hasil penelitian menunjukkan Y = 1.160,17 + 3,97X1 – 1,97X2 koefisien korelasi r = 0,67 koefisien determinasi R2 = 0,4451 atau 44,51%. Artinya nilai koefisien memiliki hubungan yang kuat. Uji simultan menunjukkan bahwa Earning Per Share (EPS) dan Return On Investment (ROI) berpengaruh tidak signifikan terhadap Harga Saham, Earning Per Share (EPS) berpengaruh positif tidak signifikan terhadap harga saham, Return On Investment (ROI) berpengaruh negatif tidak signifikan terhadap harga saham Pada PT. Ultrajaya Milk Industry Trading & Company, Tbk.
The Influence of Product Innovation and Market Orientation on Competitive Advantage and Business Performance: An Empirical Study of Songkok Recca Craftsmen in Bone Regency Yasin, Nurfatwa; Alwi Sibali; Kurniawaty, Kurniawaty; Afriyani, Afriyani; Andi Tenri Uleng Akal
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 3 (2025): JABM Vol. 11 No. 3, September 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.3.981

Abstract

Background: Songkok Recca, a traditional craft from Bone Regency, South Sulawesi, holds significant cultural value and continues to be used in traditional ceremonies.In addition to its high quality and aesthetic value, this Songkok has commercial appeal in local, national, and international markets. This Songkok has long been one of the main sources of livelihood for a number of craftsmen in Bone. However, in facing the era of modernization, globalization, and increasingly tight market competition, not all traditional craftsmen are able to survive and thrive.Objective: to empirically test the influence of market orientation, product innovation and competitive advantage on the performance of the Recca songkok craftsmen's business in Bone Regency.Design/methodology/approach: This study employs a quantitative approach by distributing questionnaires to respondents. The population consists of all Recca Songkok craftsmen in Awampone District, Bone Regency, totaling 250 individuals. Sampling was carried out using inclusion criteria, resulting in a total sample of 200 respondents. The analysis technique used in this study is Structural Equation Modeling (SEM). Findings/Results: Directly, market orientation and product innovation have a positive and significant effect on competitive advantage. Product innovation also has a significant effect on business performance, while market orientation does not have a significant effect on business performance. Indirectly, both variables have a significant effect on business performance through competitive advantage.Conclusion: Market orientation and product innovation have a significant influence on the competitive advantage of Songkok Recca artisans in Bone Regency. Market orientation enables artisans to align products with consumer preferences, while product innovation enhances value creation and strengthens competitiveness. However, only product innovation has been proven to have a direct effect on improving business performance, while market orientation does not show a significant direct effect on business performance.Originality/value (State of the art): Market orientation has not had a significant impact on improving the performance of Recca songkok craftsmen in Bone Regency. Keywords: market orientation, product innovation, competitive advantage, business performance, Songkok Recca
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