Nurman
Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar

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PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN TERHADAP PT. PLN (Persero) UP3 MAKASSAR UTARA Nurul Jirana Rahmadhani Syam; Agung Widhi Kurniawan; Nurman; Romansyah Sahabuddin; Uhud Darmawan Natsir
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 2 No. 6 (2023): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i6.890

Abstract

The objective of this study is to know the effects of financial and non-financial compensation both partially and simultaneously. The sample was used by 56 employees in PT. PLN (Persero) UP3 North Makassar has been selected based on the criteria that have been determined first. Data collection techniques are done with questionnaires and library studies. Data analysis techniques consist of validity tests, rehabilitation tests, classical assumption tests based on normality tests, multicolinearity tests and heteroskedasty tests, double linear analysis tests, hypothesis tests, determinant coefficient tests. The findings in this variable showed that partially the variable X1 is, financial compensation is positive and has a significant impact on employee performance, while the X2 is, non-financial compensation has a negative and significant influence on variable Y, the employee’s performance. Based on the results of this analysis, it can be seen that partially variable financial compensation influencing the performance of employees (H1) was received. It is known that partially variable non-financial compensation has a negative but significant impact. H2 is rejected. From the results of this analysis it can also be seen that simultaneously financial compensation and non-financial compensation have a significant impact on employee performance. H3 is accepted
The Role of Customer Satisfaction in Mediating the Influence of Product Quality on Generation Z Consumer Loyalty in Kopi Kenangan in Makassar City Nurman
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.324

Abstract

The Influence of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable in Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Management Study Program, Faculty of Economics and Business, Makassar State University. Guided by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the influence of product quality on customer loyalty with customer satisfaction as a mediating variable in Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This type of research uses a quantitative approach with explanatory associatives. Data was collected through a questionnaire to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique uses Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application version 4.0.9.9. to test relationships between variables. The results of the study show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings show that good product quality can increase satisfaction and strengthen the loyalty of Kopi Kenangan customers in Makassar City.
The Effect of Profitability and Company Value on Stock Prices in Health Sector Companies Listed on The Indonesia Stock Exchange for The Period 2020-2024 Zalsabillah Cahya Wahyuni; Chalid Imran Musa; Anwar; Nurman; Abdul Rahman
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.301

Abstract

This study aims to examine the influence of profitability and firm value on stock prices in health sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a documentation method was employed in this research. The population consisted of all health sector companies within the specified period, while the sample was selected using a purposive sampling technique based on predetermined criteria, resulting in a total of 15 companies. Data were analyzed using panel data regression through the Economic Views (EViews) 12 software. The findings of this study indicate that, profitability (ROA) has a positive and significant effect on stock prices of health sector companies for the 2020–2024 period. Similarly, firm value (Tobin’s Q) also shows a positive and significant influence on stock prices within the same period
Determinasi Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Emiten Ritel di Indonesia Periode 2019–2024 Nurman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 3 No 4 (2025): Desember
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v3i4.834

Abstract

Penelitian ini menganalisis pengaruh Likuiditas (rasio lancar), Leverage (rasio utang terhadap aset), dan Ukuran Perusahaan (log total aset) terhadap Laba Bersih lima emiten ritel Indonesia (AMRT, MIDI, HERO, MPPA, RANC) selama 2019–2024. Pendekatan kuantitatif dengan data panel digunakan, dan model regresi panel dievaluasi (efek gabungan, efek tetap, efek acak) disertai uji Chow dan Hausman untuk pemilihan model terbaik. Hasil analisis dengan model efek tetap menunjukkan koefisien likuiditas positif namun tidak signifikan, leverage berkoefisien negatif dan mendekati signifikan, serta ukuran perusahaan berkoefisien positif dengan signifikansi marginal. Uji Hausman mengindikasikan model Fixed Effect lebih sesuai daripada Random Effect. Secara umum temuan ini selaras dengan teori keuangan bahwa leverage tinggi cenderung menurunkan profitabilitas, sedangkan perusahaan berukuran lebih besar cenderung memperoleh laba lebih tinggi, meskipun likuiditas tidak menunjukkan pengaruh signifikan. Penelitian ini memperkaya literatur mengenai faktor penentu profitabilitas sektor ritel dan memberikan implikasi bahwa pengelolaan struktur modal dan skala usaha lebih berdampak pada laba dibanding likuiditas.
Pengaruh Dana Pihak Ketiga (DPK) dan Non-Performing Financing (NPF) Terhadap Profitabilitas Perbankan Syariah di Indonesia Tahun 2019-2024 Zalzabila Aulya Irsya; Muhammad Ichwan Musa; Anwar; Anwar Ramli; Nurman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 3 (2026): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i3.634

Abstract

This study aims to examine the impact of Third-Party Funds (DPK) and Non-Performing Financing (NPF) on profitability measured by Return on Assets (ROA) within the Indonesian sharia banking sector during the 2019–2024 period. A quantitative approach was employed using secondary data derived from the annual financial reports of 10 sharia banks in Indonesia. Purposive sampling was used to select the sample, resulting in a total of 60 observations. Panel data regression analysis was conducted using EViews software; based on the Chow, Hausman, and Lagrange Multiplier tests, the Random Effect Model (REM) was selected as the estimation model. The results indicate that, individually, DPK has a significant effect on ROA, whereas NPF has a significant negative effect on the ROA of sharia banks in Indonesia. Simultaneously, DPK and NPF exert a significant combined influence on ROA, with an R-squared value of 51.80%. These findings suggest that managing non-performing financing is a key factor in maintaining the profitability of sharia banks in Indonesia.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Pada PT GoTo Gojek Tokopedia Tbk Periode 2021-2024 Riska; Anwar; Nurman; Anwar Ramli; Abdul Rahman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 3 (2026): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i3.1053

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT GoTo Gojek Tokopedia Tbk periode 2021-2024 berdasarkan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas, dan rasio pasar serta menganalisis tren kinerja keuangan PT GoTo Gojek Tokopedia Tbk pada periode lima tahun ke depan berdasarkan hasil peramalan (Forecasting) rasio keuangan menggunakan metode Least Square Method. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan PT GoTo Gojek Tokopedia Tbk periode 2021-2024 yang diperoleh melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis rasio keuangan dan analisis peramalan (Forecasting) dengan metode Least Square Method. Hasil penelitian menunjukkan bahwa kinerja keuangan PT GoTo Gojek Tokopedia Tbk secara keseluruhan belum optimal. Rasio likuiditas dan solvabilitas berada dalam kondisi relatif baik, meskipun mencerminkan ketergantungan terhadap utang yang cukup tinggi. Rasio aktivitas belum konsisten, di mana perputaran persediaan tergolong baik, namun pemanfaatan aset belum optimal. Sementara itu, rasio profitabilitas dan rasio pasar berada dalam kondisi kurang baik karena perusahaan masih mengalami kerugian sehingga belum mampu memberikan keuntungan kepada pemegang saham. Hasil peramalan mengindikasikan bahwa kinerja keuangan perusahaan ke depan masih menghadapi tantangan, ditandai dengan kecenderungan penurunan likuiditas, peningkatan risiko solvabilitas, serta kondisi aktivitas, profitabilitas, dan rasio pasar yang belum sepenuhnya stabil. Secara keseluruhan, perusahaan perlu meningkatkan efektivitas pengelolaan aset, efisiensi biaya operasional dan kinerja operasional guna mencapai profitabilitas dan menjaga kepercayaan investor di masa mendatang.
Analisis Kinerja Keuangan dengan Menggunakan Metode Camel Pada PT Bank Sulselbar Periode 2019-2024 Sukmawati; Uhud Darmawan Natsir; Anwar; Anwar Ramli; Nurman
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 6 (2026): March
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sinomika.v4i6.907

Abstract

This study aims to assess the financial performance of PT. Bank Sulselbar using the CAMEL method (Capital, Asset, Management, Earnings, Liquidity). Financial statement analysis was conducted to understand the company's financial condition and performance trends, thereby providing a basis for decision-making by management and other stakeholders. This study employs a quantitative approach with a descriptive method. Secondary data comprising PT. Bank Sulselbar’s financial statements from 2019 to 2024 were used. Data analysis was performed based on the CAMEL method, in accordance with Bank Indonesia regulations regarding the assessment of bank soundness. The results indicate that PT. Bank Sulselbar is classified as "sound." The CAR (26.46%) and KAP (0.56%) ratios reflect a sound condition. The NPM ratio (63.08%) falls into the "less sound" category. The ROA (3.01%) and BOPO (37%) ratios indicate a sound condition, whereas the LDR (100.8%) falls into the "unsound" category. Overall, PT. Bank Sulselbar demonstrates good financial performance; however, it needs to improve liquidity management to maintain the bank's stability.
Analisis Kinerja Keuangan pada PT Waskita Karya (Persero) Tbk Sebelum dan Sesudah Pandemi Covid-19 Ainun Ma’rifah Makmur; Muhammad Ilham Wardhana Haeruddin; Andi Mustika Amin; Nurman; Abdul Rahman
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 4 No 3 (2026): Oktober
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v4i3.702

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Waskita Karya (Persero) Tbk sebelum dan sesudah pandemi COVID-19. Sektor konstruksi memiliki peran strategis dalam pembangunan infrastruktur nasional, namun pandemi COVID-19 memberikan tekanan besar terhadap stabilitas keuangan perusahaan konstruksi, termasuk BUMN yang terlibat dalam proyek-proyek strategis nasional. Oleh karena itu, evaluasi terhadap kondisi keuangan perusahaan menjadi penting untuk mengetahui perubahan kinerja yang terjadi pada dua periode tersebut. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analisis rasio keuangan. Data yang digunakan berupa laporan keuangan tahunan perusahaan yang dipublikasikan di Bursa Efek Indonesia pada periode sebelum pandemi (2017-2019) dan sesudah pandemi (2022-2024). Analisis dilakukan melalui empat kelompok rasio keuangan, yaitu rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas untuk menilai kemampuan perusahaan dalam memenuhi kewajiban jangka pendek, mengelola struktur modal, memanfaatkan aset, serta menghasilkan laba. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan mengalami perubahan yang cukup signifikan setelah pandemi. Rasio likuiditas dan profitabilitas menunjukkan penurunan yang mencerminkan melemahnya kemampuan perusahaan dalam memenuhi kewajiban jangka pendek serta menghasilkan laba. Selain itu, rasio solvabilitas menunjukkan tingkat ketergantungan yang cukup tinggi terhadap utang, sementara rasio aktivitas menunjukkan efisiensi pemanfaatan aset yang belum optimal. Temuan ini menunjukkan bahwa pandemi memberikan dampak yang cukup besar terhadap stabilitas keuangan perusahaan. Penelitian ini diharapkan dapat memberikan gambaran mengenai kondisi kinerja keuangan perusahaan konstruksi BUMN serta menjadi bahan pertimbangan bagi manajemen dan pemangku kepentingan dalam merumuskan strategi pengelolaan keuangan yang lebih efektif.
Pengaruh Motivasi, Teknologi Digital dan Literasi Keuangan Terhadap Minat Berinvestasi Pada Mahasiswa Program Studi Manajemen Universitas Negeri Makassar Salsabilah; Anwar; Abdul Rahman; Nurman; Annisa Paramaswary Aslam
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 5 No. 3 (2026): September
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sinomika.v5i3.1153

Abstract

This study aims to determine the influence of motivation, digital technology, and financial literacy on the investment interest of students in the Management Study Program at Universitas Negeri Makassar. Investment interest is defined as an individual's inclination to engage in investment activities, driven by both internal impulses and external factors, such as advancements in digital technology and levels of financial literacy. This study employs a quantitative method with a survey approach. The population consists of 1,592 students from the Management Study Program at Universitas Negeri Makassar (cohorts 2022–2025). A purposive sampling technique was used to select a sample of 100 respondents. Data were collected via questionnaires using a Likert scale. Multiple linear regression analysis, facilitated by SmartPLS software, was used to analyze the data. The results indicate that motivation, digital technology, and financial literacy all have a positive and significant influence on the investment interest of students in the Management Study Program at Universitas Negeri Makassar.