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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal of Economics and Business UBS Sigma : Journal of Economic and Business
Arifin
STIE Enam Enam Kendari
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan pada PT Ace Hardware Indonesia, Tbk. Arifin Arifin; La Ode Sahili; Astriwati Astriwati
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.522

Abstract

Laporan arus kas memberikan informasi tentang arus kas masuk dan keluar perusahaan. Dengan laporan arus kas, setiap perusahaan dapat memprediksi kemajuan perusahaan dari tahun ke tahun dan perusahaan tidak akan merugi sehingga perusahaan diharapkan dapat bertahan, bahkan ketika kondisi ekonomi terkadang bergejolak. Tujuan dari penelitian yang dilakukan penulis adalah untuk mengetahui bagaimana kinerja keuangan PT. ACE Hardware Indonesia, Tbk. pada tahun 2018-2020 jika diukur dengan menggunakan analisis laporan arus kas. Penelitian ini menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa analisis rasio arus kas operasi pada PT. ACE Hardware Indonesia, Tbk selama tahun 2018 sampai dengan tahun 2020 yaitu cukup baik karena dari keelima rasio ada dua rasio yang masih di bawah standar 1.
ANALISIS PENGETAHUAN E-MONEY TERHADAP MINAT PENGGUNAAN UANG ELEKTRONIK PADA MAHASISWA SEKOLAH TINGGIILMU EKONOMI ENAM ENAM KENDARI Luna Noviantheza Rosari; Muh. Nur; Arifin
Sigma: Journal of Economic and Business Vol 5 No 2 (2022): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/tvxzd593

Abstract

The purpose of the study was to identify and analyze and determine the effect of E-Money on the interest in using electronic money in the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari. The population in this study were students of the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari who were still actively studying, consisting of the 2018 class and the 2019 class, which totaled 901 students. The sample in this study was some students of the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari who are still actively studying, consisting of the 2018 and 2019 batches, totaling 90 students using the Slovin method. The data analysis method used is quantitative descriptive analysis. The analytical tool used is simple Linear Regression. The results of the study state that knowledge of E-Money has a positive and significant effect on interest in using electronic money in students of the Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari, meaning that the higher the knowledge of E-Money students, the interest in using it will also increase.
Auditor Competence and Audit Quality on Organizational Performance: The Moderating Role Of Extrinsic Rewards Ichsanuddin Akbar; Rohsita Amalyah Rasyid; Syahrir; Arifin; Astil Harli Roslan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10186

Abstract

This study examines the effect of upper management support on audit quality and auditor competence, as well as their impact on organizational performance, with extrinsic rewards as a moderating variable. Methods: This research employs a quantitative, explanatory design using a cross-sectional approach. The study was conducted on 240 auditors in Southeast Sulawesi using a census method. Data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The results show that upper management support has a positive and significant effect on audit quality and auditor competence. Furthermore, audit quality and auditor competence significantly influence organizational performance. However, extrinsic rewards do not moderate the relationships between audit quality and organizational performance, nor between auditor competence and organizational performance. Implications: These findings imply that organizational performance is more influenced by internal structural support and professional competence than external reward systems. Future research is suggested to explore other moderating variables to better explain performance improvement
Co-Authors Astil Harli Roslan Astriwati Astriwati Ichsanuddin Akbar La Ode Sahili Luna Noviantheza Rosari Muh. Nur Rohsita Amalyah Rasyid Syahrir