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All Journal Owner : Riset dan Jurnal Akuntansi JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) The Indonesian Journal of Accounting Research Journal of Economics and Business UBS Journal Of Human And Education (JAHE) Indo-Fintech Intellectuals: Journal of Economics and Business JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Lajagoe Pustaka Fundamental and Applied Management Journal JAMP
Andi Aris Mattunruang
Program Studi Manajemen, Fakultas Ekonomi, Universitas Patompo, Indonesia
Religion Aerospace Engineering Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Education on the Utilization of Stingless Bees as Potential Natural Pollinators for Bitter Gourd Plants Phika ainnadya hasan; Andi Gita Maulidyah Indraswari Suhri; Andi Aris Mattunruang; Muhammad Athar Asmas; A Hasdiansyah; Wiwik Wiji Astuti
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 7 No 2 (2023): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v7i2.764

Abstract

his activity aims to provide solutions to the problems faced by the community in the agricultural sector. In this case, the help of pollination by stingless bees is a solution to the quality and quantity of agricultural crop yields, especially bitter melon plants grown by the community. The selection of stingless bees as pollinating agents is based on safety and convenience reasons for the community in participating in a series of activities. These bees are adaptive and easy to manage. The activity method is participatory action research (PAR) which actively involves the community from the preparatory stage, the process, to the final stage. Activity evaluation includes context, input, process, and product. The result of this activity is that the community understands the technique of using pollinating bees to optimize bitter melon crop yields. Through this activity the community also understands the importance of maintaining bee populations in nature. The positive impact that can be expected from this activity is an increase in the quality and quantity of bitter melon yields in the form of fruit size, number of fruit, and number of seeds. Furthermore, the community took the initiative to plant other types of agricultural crops and reuse stingless bees as the main pollinating agent.
Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi Andi Aris Mattunruang; Asmirawati Asmirawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1948

Abstract

The aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage.
Analysis of the Effect Current Ratio on Return on Assets at PT Astra Otoparts TBK. Ikhyanuddin; Fatma Sarie; Andi Aris Mattunruang; Eva Yuniarti Utami; Fajriani Azis
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202308

Abstract

This study makes an important contribution in understanding the relationship between current ratio and return on assets at PT Astra Otoparts Tbk. Through the use of a simple linear regression test on financial statement data for the period 2015-2022, this study intends to explain the extent to which the current ratio affects the company's return on assets. Current ratio, as the independent variable, is used as an indicator of the company's ability to meet its short-term obligations, while return on assets, as the dependent variable, reflects the company's level of profitability. The results show that, although the current ratio has a positive influence on return on assets, the influence is not statistically significant. In other words, the increase in current ratio does not contribute significantly to the increase in return on assets at PT Astra Otoparts Tbk. The findings can provide valuable insights for company management in designing financial strategies, especially in terms of managing short-term assets and liabilities. In the context of the automotive and spare parts industry in Indonesia, where PT Astra Otoparts Tbk operates, an in-depth understanding of the factors that influence return on assets is crucial. The results of this study can serve as a basis for similar companies to evaluate and improve their financial performance, optimize asset allocation, and manage short-term liabilities more effectively. Further research and the integration of other factors in financial analysis can help shape a more holistic and sustainable business strategy amidst changing market dynamics.
Analysis of the Effect Current Ratio on Return on Assets at PT Astra Otoparts TBK. Ikhyanuddin; Fatma Sarie; Andi Aris Mattunruang; Eva Yuniarti Utami; Fajriani Azis
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): FAMJ, December 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/famj.v1i2.202308

Abstract

This study makes an important contribution in understanding the relationship between current ratio and return on assets at PT Astra Otoparts Tbk. Through the use of a simple linear regression test on financial statement data for the period 2015-2022, this study intends to explain the extent to which the current ratio affects the company's return on assets. Current ratio, as the independent variable, is used as an indicator of the company's ability to meet its short-term obligations, while return on assets, as the dependent variable, reflects the company's level of profitability. The results show that, although the current ratio has a positive influence on return on assets, the influence is not statistically significant. In other words, the increase in current ratio does not contribute significantly to the increase in return on assets at PT Astra Otoparts Tbk. The findings can provide valuable insights for company management in designing financial strategies, especially in terms of managing short-term assets and liabilities. In the context of the automotive and spare parts industry in Indonesia, where PT Astra Otoparts Tbk operates, an in-depth understanding of the factors that influence return on assets is crucial. The results of this study can serve as a basis for similar companies to evaluate and improve their financial performance, optimize asset allocation, and manage short-term liabilities more effectively. Further research and the integration of other factors in financial analysis can help shape a more holistic and sustainable business strategy amidst changing market dynamics.
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.
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.
MANAJEMEN PERUBAHAN DAN PENGEMBANGAN ORGANISASI Pustri D, S.M., M.M, A. Kartini Sari; Mattunruang, S.E., M.Sc, Andi Aris; Idris, S.E., M.M , Muhammad; S.Kom., M.M, Dr, Hari Yeni,; Tabsir, S.E., M.Si, Muhammad Kusnady; S.E., M.M, Rahayu Japar,; S.M., M.M, Jumriah Basri,; S.E., M.M, Nurul Fajeriani,; S.S., M.Comn, Rahma Saiyed,; S.E., M.M, Muhammad Asdar,; S.E., M.M, Haeril; S.E., M.Si, Fadlina,; S.E., M.M, Sutriana; S.IP., M.Si, Suharto,; S.E., M.M, Sugianto,; S.E., M.M, Shalahuddin
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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

Abstract

Buku Bunga Rampai Manajemen Perubahan dan Pengembangan Organisasi ini dapat terwujud dengan baik. Buku ini hadir sebagai wujud komitmen kami dalam memberikan kontribusi terhadap pengembangan ilmu manajemen, khususnya dalam aspek perubahan dan pengembangan organisasi yang kian relevan di era globalisasi dan dinamika pasar yang terus berubah. Perubahan adalah satu-satunya hal yang konstan dalam kehidupan dan dunia bisnis. Dalam konteks organisasi, perubahan bukan hanya merupakan tantangan, tetapi juga merupakan peluang untuk pertumbuhan dan inovasi. Di sinilah pentingnya pemahaman mendalam mengenai manajemen perubahan dan strategi pengembangan organisasi yang efektif. Buku ini dirancang sebagai referensi yang komprehensif, menggabungkan teori-teori manajemen perubahan dengan praktik-praktik terbaik yang telah terbukti dalam berbagai kasus nyata.
MANAJEMEN PERUBAHAN DAN PENGEMBANGAN ORGANISASI Pustri D, S.M., M.M, A. Kartini Sari; Mattunruang, S.E., M.Sc, Andi Aris; Idris, S.E., M.M , Muhammad; S.Kom., M.M, Dr, Hari Yeni,; Tabsir, S.E., M.Si, Muhammad Kusnady; S.E., M.M, Rahayu Japar,; S.M., M.M, Jumriah Basri,; S.E., M.M, Nurul Fajeriani,; S.S., M.Comn, Rahma Saiyed,; S.E., M.M, Muhammad Asdar,; S.E., M.M, Haeril; S.E., M.Si, Fadlina,; S.E., M.M, Sutriana; S.IP., M.Si, Suharto,; S.E., M.M, Sugianto,; S.E., M.M, Shalahuddin
Lajagoe Pustaka
Publisher : Lajagoe Pustaka

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

Abstract

Buku Bunga Rampai Manajemen Perubahan dan Pengembangan Organisasi ini dapat terwujud dengan baik. Buku ini hadir sebagai wujud komitmen kami dalam memberikan kontribusi terhadap pengembangan ilmu manajemen, khususnya dalam aspek perubahan dan pengembangan organisasi yang kian relevan di era globalisasi dan dinamika pasar yang terus berubah. Perubahan adalah satu-satunya hal yang konstan dalam kehidupan dan dunia bisnis. Dalam konteks organisasi, perubahan bukan hanya merupakan tantangan, tetapi juga merupakan peluang untuk pertumbuhan dan inovasi. Di sinilah pentingnya pemahaman mendalam mengenai manajemen perubahan dan strategi pengembangan organisasi yang efektif. Buku ini dirancang sebagai referensi yang komprehensif, menggabungkan teori-teori manajemen perubahan dengan praktik-praktik terbaik yang telah terbukti dalam berbagai kasus nyata.
Analisis Penerapan Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk di Rumah Jahit Akhwat Makassar Nurul Afiqah Annas; Andi Aris Mattunruang; Nurul Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1623

Abstract

This study aims to determine the application of management accounting systems to product quality control at Rumah Jahit Makassar. The research method used is a qualitative approach with the research respondents being the head of Rumah Jahit Akhwat Production, Perintis branch. The results of the study indicate that in product quality control three SAM components are used, namely quality targets, quality feedback, and quality incentives. The company controls the products produced to minimize the production of defective or damaged products. All information can be presented using SAM to determine the  condition of product quality and the performance of production employees in producing goods. Companies that implement SAM will be able to manage both data into information so that they can present reports. This report is used to assist managers in making decisions.
Open Innovation, Technology Platform, Competitive Advantage UMKM Di Sulawesi Selatan Suharto Suharto; Rachmawaty Rachmawaty; Andi Aris Mattunruang*
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.27167

Abstract

This study aims to examine the effect of open innovation on the competitive advantage of SMEs and to examine the role of technology platforms in moderating the effect of open innovation on the competitive advantage of SMEs. The variables examined in this study are open innovation as the independent variable, competitive advantage of SMEs as the dependent variable. The technology platform is tested as a variable that moderates the effect of open innovation on the competitive advantage of MSMEs. The sample in this study was 75 MSMEs in South Sulawesi, Indonesia using indirect (online) and direct (offline) questionnaire surveys. Hypothesis testing is done by simple regression analysis and Moderate Regression Analysis (MRA). The results of the study show that the two hypotheses proposed are supported, namely open innovation has a positive effect on the competitive advantage of MSMEs and the technology platform strengthens the relationship between open innovation and the competitive advantage of MSMEs.
Co-Authors , Andi Tenri Uleng Akal Agus umar Gazali, Agus umar Gazali Agussalim Patola DM Andi Gita Maulidyah Indraswari Suhri Andi Muhammad Irwan, Andi Muhammad Irwan Asmirawati Asmirawati Asmirawati Asmirawati Basri, Jumriah Darnawati, Darnawati Ertambang Nahartyo Eva Yuniarti Utami Fadlina Fadlina Fajriani Azis Fatma Sarie Gaffar, Samsu Haeril Haeril Hari Yeni Hasan, Phika Ainnadya Hasdiansyah, Andi Heni Pujiastuti Idris, S.E., M.M , Muhammad Ikhyanuddin Inayah Abdillah Rabbani Juniarmita, Andi Sartika Khaeruddin Aris Misrah, Misrah Muhammad Sofian Maksar Mustafa, Mustafa Nur Qalby Tayibu Nurlaela, Nurlaela Nurul Afiqah Annas Nurul Wahyuni Pustri D, S.M., M.M, A. Kartini Sari Rachmawaty Rachmawaty Reski Wulandari R Ris Akril Nurimansjah Rony, Zahara Tussoleha RR. Ella Evrita Hestiandari S.E., M.M, Nurul Fajeriani, S.E., M.M, Rahayu Japar, S.E., M.M, Sugianto, S.E., M.M, Sutriana S.E., M.Si, Fadlina, S.IP., M.Si, Suharto, S.S., M.Comn, Rahma Saiyed, Sarnawiah, Sarnawiah Shalahuddin Syamsul Bakhtiar Ass. Tabsir, S.E., M.Si, Muhammad Kusnady Ulil Amri Wiwik Wiji Astuti