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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) GENTARA: Management and Accounting Research
Mutmainna Andi Sudirman
Universitas Lamappapoleonro
Economics, Econometrics & Finance

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Pengaruh Pelaksanaan Seleksi Dan Pengembangan Karir Terhadap Prestasi Kerja Karyawan Pada PT. Pegadaian Kcp Watansoppeng Royani Royani; Mutmainna Andi Sudirman
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 1 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i1.181

Abstract

PT Pegadaian KCP Watansoppeng dalam menyeleksi calon karyawan di dasarkan atas hubungan keluarga yang memiliki suatu jabatan didalam perusahaan tersebut, bukan berdasarkan hasil dari seleksi yang sudah didapat karena sebuah proses seleksi karyawan pada umunya. selain itu dalam pengembangan karir terdapat masalah seperti kurangnya pelatihan yang di berikan perusahaan kepada karyawan, penilaian kerja yang kurang objektif dan adil terhadap karyawan, dan tidak sesuainya tingkat pendidikan dan tugas yang diberikan perusahaan sehingga dapat menurunkan prestasi kerja karyawan. Tujuan penelitian ini untuk mengetahui Pengaruh Pelaksanaan Seleksi terhadap Prestasi Kerja Karyawan pada PT. Pegadaian KCP Watansoppeng dan Untuk mengetahui Pengaruh Pengembangan Karir terhadap Prestasi Kerja Karyawan pada PT. Pegadaian KCP Watansoppeng. Analisis ini digunakan untuk mengetahui pengaruh antara faktor Seleksi dan pengembangan karir Prestasi kerja karyawan PT. Pegadaian KCP Watansoppeng yaitu regresi linier berganda. Berdasarkan hasil pengolahan data dapat diperoleh hasil persamaan regresi linear berganda Y = -8,180 + 0,517X1 + 0,315X2. Berdasarkan Uji T, maka dapat disimpulkan bahwa pada taraf signifikan 0,05 diperoleh hasil t hitung 4,219 > t tabel 1,96 maka Ho ditolak dan Ha diterima. Dengan ini dapat disimpulkan bahwa ada pengaruh yang signifikan antara Seleksi terhadap Prestasi Kerja
Analisis Kinerja Keuangan Pada PT. Zhafran Putra Utama Kabupaten Soppeng Periode 2018 - 2021 Masyadi Masyadi; Sukma Aini; Mutmainna Andi Sudirman; Verri Ginoga; Ika Mahkota Putri; Andi Jenni Indriakati; A.Muh Achyar
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 2 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i2.224

Abstract

Tujuan yang hendak dicapai dalam kegiatan penelitian ini adalah : Untuk mengetahui KInerja keuangan PT. Zhafran Putra Utama jika dilihat dari Rasio Likuditas, Rasio Leverage, dan Rasio Profitabilitas. Penelitian ini dilakukan pada PT. Shafran Putra Utama yang berlokasi di Kelurahan Macanre, Kecamatan Lilirilau, Kabupaten Soppeng. Penentuan sampel menggunakan teknik Purposive Sampling, metode purposive sampling merupakan teknik pengambilan sampel yang digunakan berdasarkan kriteria tertentu sesuai dengan tujuan penelitian. Sehingga Sampel dalam penelitian ini adalah Laporan Keuangan Per PT. Shafran Putra Utama Kabupaten Soppeng Tahun 2018 s/d 2021. Untuk mengetahui Kinerja keuangan pada PT. Shafran Putra Utama Kabuptaen Soppeng, digunakan analisis Deskriptif Kuantitatif. Berdasarkan permasalahan dan pembahasan tentang Analisis Kinerja keuangan, maka dapat ditarik kesimpulan bahwa : Kinerja Keuangan pada PT. Zhafran Putra Utama Kabupaten Soppeng jika dilihat dari rasio Likuditas sehat, Kinerja Keuangan pada PT. Zhafran Putra Utama Kabupaten Soppeng jika dilihat dari rasio Leverage Sehat, Kinerja Keuangan pada PT. Zhafran Putra Utama Kabupaten Soppeng jika dilihat dari rasio Profitabilitas tidak Sehat. Berdasarkan hasil penelitian, beberapa saran yang dapat direkomendasikan adalah : Bagi PT. Zhafran Putra Utama Kabupaten Soppeng untuk lebih meningkatkan Kinerja keuangan dengan cara memanfaatkan aktiva secara efektif dan efisien untuk meningkatkan penjualan dan laba bagi perusahaan. Baik PT. Zhafran Putra Utama Kabupaten Soppeng untuk lebih efektif menggunakan dan memanfaatkan aktiva yang dimiliki oleh perusahaan untuk mendapatkan laba yang lebih besar. Kepada Peneliti selanjutnya agar menggunakan Analisis Rasio lain selain yang digunakan dalam penelitian ini, seperti Rasio Efektifitas dan Aktivitas.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAK) (Studi Kasus Mahasiswa Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Haluoleo Kendari) Rafida Bangki; Fitriadi Fitriadi; Ilham Akbar Garusu; Mutmainna Andi Sudirman; Irna Yanti
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 1 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i1.256

Abstract

Penelitian ini bertujuan untuk mengetahui Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi akuntansi (PPAk). Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi fakultas ekonomi angkatan 2020. Teknik pengumpulan sampel menggunakan porpusive sampling merupakan metode pengambilan sampel berdasarkan kriteria-kriteria ataupun berdasarkan atas suatu pertimbangan tertentu. Sampel dalam penelitian ini berjumlah 67 responden dengan menggunakan metode kuesioner. Metode analisis data menggunakan metode kuantitatif dengan menggunakan alat analisis SPSS versi 29 dan regresi linear berganda, serta alah uji yang digunakan adalah uji F dan uji t. Hasil penelitian ini menunjukkan bahwa secara simultan variabel motivasi ekonomi, motivasi kualitas, motivasi karir, dan lamanya pendidikan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi mengikuti PPAk. Hal ini didasarkan hasil uji F dengan nilai signifikan 0,01. Secara persial menunjukkan bahwa motivasi ekonomi berpengaruh negatif dan terhadap minat mahasiswa akuntansi mengikuti PPAk dari hasil uji t dengan nilai signifkan sebesar 0,07 > 0,05 . motivasi kualitas berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi mengikuti PPAk dengan nilai signifikan sebesar 0,01. Motivasi karir berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi mengikuti PPAk dengan nilai signifikan sebesar 0,01. Sedangkan lama pendidikan berpengaruh berpengaruh negatif terhadap minat mahasiswa akuntansi mengikuti PPAk dengan nilai signifikan sebesar 0,07
Analisis Kinerja Keuangan Pada Pt. Garuda Indonesia ( Persero) Tbk Sukma Aini; Masyadi Masyadi; Mutmainna Andi Sudirman
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.336

Abstract

Tujuan dalam penelitian ini adalah Untuk mengetahui Kinerja keuangan PT. Garuda Indonesia ( Persero) Tbk berdasarkan Rasio Likuiditas, Untuk mengetahui Kinerja Keuangan PT. Garuda Indonesia ( Persero) Tbk berdasarkan Rasio Profitabilitas, Untuk Mengetahui Kinerja Keuangan PT. Garuda Indonesia ( Persero) Tbk beradasarkan Rasio Leverage. Penelitian ini dilaksanakan pada PT. Garuda Indonesia, (Persero) Tbk namun karena PT. Garuda Indonesia, (Persero) Tbk merupakan salah satu perusahaan yang go Publik sehingga pengumpulan data dilakukan melalui website www.idx.co.id, dan website resmi PT. Garuda Indonesia, (Persero) Tbk https://www.garuda-indonesia.com/id, Penentuan sampel menggunakan teknik Purposive Sampling, metode purposive sampling merupakan teknik pengambilan sampel yang digunakan berdasarkan kriteria tertentu sesuai dengan tujuan penelitian. Sehingga Sampel dalam penelitian ini adalah Laporan Keuangan PT. Garuda Indonesia, (Persero) Tbk Tahun 2019 s/d 2022. Untuk mengetahui Kinerja keuangan pada PT. Garuda Indonesia, (Persero) Tbk, digunakan analisis Deskripti Kuantitatif. Berdasarkan permasalahan dan pembahasan tentang Analisis Kinerja keuangan, maka dapat ditarik kesimpulan bahwa : Kinerja Keuangan pada pada PT. Garuda Indonesia, (Persero) Tbk dilihat dari rasio Likuditas tidak sehat. Kinerja Keuangan pada pada PT. Garuda Indonesia, (Persero) Tbk dilihat dari rasio Profitabilitas tidak Sehat. Kinerja Keuangan pada PT. Garuda Indonesia, (Persero) Tbk dilihat dari rasio Leverage tidak Sehat. Berdasarkan hasil penelitian, beberapa saran yang dapat direkomendasikan adalah : Bagi PT. Garuda Indonesia, (Persero) Tbk untuk lebih meningkatkan Kinerja keuangan dengan cara memanfaatkan aktiva secara efektif dan efisien untuk meningkatkan penjualan dan laba bagi perusahaan. Baik PT. Garuda Indonesia, (Persero) Tbk untuk lebih efektif menggunakan dan memanfaatkan aktiva yang dimiliki oleh perusahaan untuk mendapatkan laba yang lebih besar Kepada Peneliti selanjutnya agar menggunakan Analisis Rasio lain selain yang digunakan dalam penelitian ini, seperti Rasio Aktivitas dan Efektivitas
Financial Performance Analysis of PT. Pertamina, Tbk for the 2020–2023 Period Mutmainna Andi Sudirman; Andi Jenni Indriakati; Nurul Aini
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to evaluate the financial performance of PT. Pertamina, Tbk for the period 2020–2023 using liquidity, profitability, and activity ratios. The research utilizes a descriptive quantitative method by analyzing the company's financial reports obtained from official sources. The liquidity ratio is measured using the Current Ratio, profitability using Return on Assets (ROA), and activity using Total Assets Turnover (TATO). The findings show that the company experienced significant fluctuations in all three ratios during the observed period, reflecting the influence of external economic factors and internal financial strategies. The average Current Ratio indicates moderate liquidity, ROA reflects sufficient profitability with room for improvement, and TATO reveals increasing asset efficiency up to 2022 before slightly declining in 2023. Overall, the study highlights the financial resilience and areas needing improvement for PT. Pertamina, Tbk amidst global and domestic challenges
The Influence Of Financial Literacy And E-Money Use On The Consumer Behavior Of Students In The Management Study Program At Lamappapoleon University Sukma Aini; Masyadi Masyadi; Mutmainna Andi Sudirman; Ika Mahkota Putri
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The background of this research problem is to determine the influence of financial literacy and e-money use on the consumer behavior of students in the Management study program at Lamappapoleonro University. This research is classified as quantitative. The data sources are secondary data. The data analysis method used is multiple linear regression. Furthermore, the hypothesis was tested using the F-test, t-test, and coefficient of determination. The results of this study indicate that financial literacy and e-money use significantly influence the consumer behavior of students in the Management study program at Lamappapoleonro University
Digital Financial Literacy as a Determinant of Financial Management of MSMEs in Lalabata District Mutmainna Andi Sudirman; Andi Sonia; Masyadi Masyadi; Sukma Aini
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to analyze the effect of digital financial literacy on financial management of UMKM in Lalabata District. UMKM play a significant role in supporting local economic development; however, many UMKM actors still face challenges in managing their business finances effectively. Along with the rapid development of financial technology, digital financial literacy has become an important factor in improving financial management practices.This study employs a quantitative explanatory approach. Data were collected through a structured questionnaire distributed to 15 UMKM actors using probability sampling techniques. Digital financial literacy was measured through indicators of financial knowledge, savings, insurance, and investment, while financial management was measured through fund allocation, income determination, risk management, and future financial planning. The data were analyzed using simple linear regression with the assistance of SPSS.The results indicate that digital financial literacy has a positive and significant effect on financial management of UMKM. UMKM actors with higher levels of digital financial literacy tend to demonstrate better financial management practices, including more structured budgeting, improved cash flow control, and more systematic financial planning. However, understanding of digital financial products related to insurance and investment remains relatively limited. This study is expected to provide empirical evidence for policymakers and related institutions in designing more effective digital financial literacy programs to support UMKM sustainability in the digital era.
Analysis Of The Influence Of Digital Financial Literacy On Fintech Financing Decisions And Its Impact On Msme Financial Management In Lalabata Subdistrict, Soppeng Regency Masyadi Masyadi; Sukma Aini; Mutmainna Andi Sudirman; Andi Sonia
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The rapid growth of digital financial services has expanded access to financing for micro, small, and medium enterprises (MSMEs), particularly through fintech-based products such as peer-to-peer lending and buy-now-pay-later schemes. However, the complexity of digital financing features and risks requires adequate digital financial literacy to support sound funding decisions and sustainable financial management. This study analyzes the influence of digital financial literacy on fintech funding decisions and its impact on MSME financial management in Lalabata District, Soppeng Regency. Using a quantitative, causal-associative design, data were collected from 120 MSME owners/managers through a structured Likert-scale questionnaire. The data were analyzed using descriptive statistics, reliability testing, and regression-based mediation analysis with SPSS. The results show that the level of digital financial literacy among MSMEs is high (M = 3.72), fintech funding decision quality is high (M = 3.56), and MSME financial management is high (M = 3.52), although separation between personal and business finances remains moderate (M = 3.38). Regression analysis indicates that digital financial literacy significantly influences fintech funding decisions (B = 0.63; p < 0.001; R² = 0.40). Furthermore, fintech funding decisions significantly affect MSME financial management (B = 0.55; p < 0.001), while digital financial literacy also has a direct positive effect on financial management (B = 0.21; p = 0.003). Mediation testing confirms partial mediation, with an indirect effect of 0.35 (p < 0.001), implying that improved literacy strengthens financial management partly through better fintech funding decisions. These findings highlight the importance of strengthening digital financial literacy programs that emphasize total cost calculation, repayment planning, and financial discipline, alongside initiatives encouraging the separation of personal and business finances to improve MSME financial resilience
Compensation as a Determinant of Teacher Performance: A Case Study in Public Education Andi Rahma Nur Alam; Rasmi Agustina; Mutmainna Andi Sudirman
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to examine the effect of compensation on teacher performance within a public junior high school context. Honorary teachers play a crucial role in sustaining instructional activities in public education institutions; however, compensation-related challenges may influence their motivation and professional commitment. This research employs a quantitative explanatory approach using a census sampling technique involving 16 honorary teachers. Data were collected through structured questionnaires measured on a Likert scale and analyzed using simple linear regression with the assistance of SPSS. The results indicate that compensation has a positive and statistically significant effect on teacher performance (β = 0.450; p < 0.05). The standardized coefficient (Beta = 0.317) reflects a moderate positive relationship, suggesting that compensation contributes meaningfully to performance improvement, although it is not the sole determinant. The findings confirm that fair and adequate compensation can enhance instructional effectiveness, professional responsibility, and work engagement among honorary teachers.This study contributes to the human resource management literature in public education by providing empirical evidence from a localized institutional context. The results highlight the importance of integrating compensation policies with broader human resource strategies to achieve sustainable improvements in teacher performance
The Role Of Independent Commissioners In Overseeing Investment Decisions: A Good Corporate Governance Review In The Extractive Sector Mutmainna Andi Sudirman; Sukma Aini; Masyadi Masyadi
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study discusses the role of independent commissioners in supervising investment decisions in Indonesian extractive sector companies based on the perspective of Good Corporate Governance (GCG). The study focuses on green capital budgeting, especially reclamation provisions that are required by regulation. Using a systematic literature review method, this study analyzes 31 verified sources, including journal articles, official data, and government regulations published between 2020 and 2026. The results show three main findings. First, agency theory and the triple bottom line framework can be used to explain the importance of independent commissioner supervision. Agency theory explains the risk of information gaps between management and stakeholders, while the triple bottom line highlights the economic, environmental, and social responsibilities of companies. Second, independent commissioners supervise investment decisions through strategic evaluation, monitoring, advisory roles, and accountability reporting. Their effectiveness depends more on active governance involvement than on the number of independent commissioners. Third, reclamation provision adequacy can be used as a new indicator to measure the quality of green capital budgeting in the extractive sector. This study contributes to the Good Corporate Governance literature by linking agency theory, triple bottom line, independent commissioner oversight, and green investment decisions in the Indonesian extractive sector. It also provides a basis for future empirical research on the relationship between reclamation provisions, independent commissioners, and firm value
Co-Authors A.Muh Achyar Andi Jenni Indriakati Andi Rahma Nur Alam Andi Sonia Fitriadi - Ika Mahkota Putri Ilham Akbar Garusu Irna Yanti Masyadi Nurul Aini Rafida Bangki Rasmi Agustina Royani Royani Sukma Aini Sukma Aini Verri Ginoga