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All Journal Journal of Economic Education Jurnal Mirai Management SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS Jurnal Administrasi dan Manajemen Balance Vocation Accounting Journal International Journal of Religious and Cultural Studies Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Journal of Economic, Public, and Accounting (JEPA) Cakrawala Repositori Imwi Economics and Digital Business Review Movere Journal INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Human Resource Management Tata Kelola Journal of Management Sains (JMS) Jurnal Masyarakat Mengabdi Nusantara Journal of Artificial Intelligence and Digital Business Journal of Economic Education and Entrepreneurship Studies Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JER Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Budiandriani, Budiandriani
Universitas Muslim Indonesia Makasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Profitabilitas Pada PT Pos Logistik Indonesia Branch Office Makassar Fajrin, Fajrin; Mas’ud, Masdar; Budiandriani, Budiandriani
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10749

Abstract

Profitabilitas merupakan rasio yang mengukur sejauh mana perusahaan mampu menghasilkan laba. Namun ada beberapa faktor yang mempengaruhi seperti modal, kas, dan piutang yang merupakan komponen aset lancar yang berhubungan dengan penjualan. Penelitian ini menggunakan metde kuantitatif. Penelitian ini bertujun untuk menguji pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas. Penelitian ini menggunakan analisis regresi linear berganda dengan sampel laporan keuangan PT Pos Logistik Indonesia Branch Office Makassar. Jenis pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Adapun data yang diperoleh dari data sekunder dari lokasi penelitian. Hasil yang didapat dalam penelitian ini adalah perputaran kas yang berpengaruh positif dan signifikan terhadap profitabilitas dengan signifikansi 0.0001, dan perputaran piutang berpengaruh positfif dan signifikan terhadap profitabilitas dengan signifikansi 0,002. Serta perputaran kas dan perputaran piutang secara simultan berpengaruh positif dan signifikan dengan nilai 0,000. Berdasarkan temuan peneliti yang ada di kantor PT. Pos Logistik Indonesia Branch Office Makassar, diharapkan dapat lebih memperhatikan pengelolaan kas dan piutang dengan sangat teliti, dengan memperhatikan perputaran kas dan perputaran piutangnya agar lebih efektif dan efisien sehingga bisa mencapai laba yang maskimal.
PENERAPAN MANAJEMEN OPERASIONAL DAN E-FILLING PADA ERA DIGITALISASI DI KPP PRATAMA KOTAMOBAGU Mokoginta, Sicilya Cahyawati; Mahfudnurnajamuddin, Mahfudnurnajamuddin; Budiandriani, Budiandriani
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11740

Abstract

The development of the world of digitalization has triggered increasingly stringent services that make things easier for consumers or the public, so that every service actor or institution must be able to innovate to develop effective ways of serving the publicIn this research we used a research method, namely a qualitative approach. A qualitative approach is a research procedure that provides descriptive data or descriptions that can be built from observations. The research results show the importance of operational management in institutions, because the main activity is the management of all existing resources. Management requires the existence of managers in the organizational structure who have clear authority and responsibility to achieve the stated organizational goals by producing quality goods and/or services at the most effective and efficient production costs and providing a sense of satisfaction to consumers/customers. Processing and organizing the use of resources in production inputs or in updating product advantages or methods of use. The implementation of e-filing should be well socialized to Taxpayers so that Taxpayers can understand matters related to the implementation of e-filing, both in terms of the advantages of implementing the system and its weaknesses as well as the objectives of implementing the e-filing system, so that Taxpayers can be more understand the aims and objectives of implementing the e-filing system.
EFEKTIVITAS FINANCIAL MANAGEMENT DAN OPERASIONAL MANAGEMENT PADA PENINGKATAN PRODUKTIVITAS KARYAWAN A, Nuraningsih; Budiandriani, Budiandriani; Serang, Serlin
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11735

Abstract

In a company, employee productivity is very dependent on the company's ability to implement appropriate leadership in the company organization through both vertical and horizontal communication. In this research we used a research method, namely a qualitative approach. A qualitative approach is a research procedure that provides descriptive data or descriptions that can be built from observations. In short, a qualitative approach methodology is a methodology that utilizes qualitative data in the form of defining analysis or analysis through descriptive research. Financial management and operational management have an important role in business success at PT Bina Sarana Sulawesi, as in other places in the world. Some important financial management roles in Makassar are managing and allocating funds efficiently, maintaining financial health, developing long-term financial strategies, making wise investment decisions, and following applicable financial rules and regulations. However, the implementation of financial management in Makassar also faces several obstacles or obstacles, such as a lack of understanding and awareness about financial management, limited human resources, unique business environment challenges, and lack of access to financial resources. Therefore, there needs to be better awareness of the importance of financial management, development of quality human resources, and increased access to financial resources to implement effective financial management in Makassar.
DAMPAK FINANCIAL TECHNOLOGY DAN STRATEGI MANAJEMEN OPERASI PADA CV SINAR SETUJU KOTA PALOPO Bustami, Taufik; Budiandriani, Budiandriani; Suriyanti, Suriyanti
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11736

Abstract

Operations management is a series of activities that convert input into output, both goods and services, through a process of planning, organizing, directing and supervising activities. Operations managers are responsible for managing the parts of a business or organization that produce goods or services. The research results showed that the impact of financial technology and CV Sinar Sejuju's operational management strategy is to maintain the quality of goods and provide the best service for consumers as well as providing digital payments or Qris or similar. The design of the product to be produced is seen from its ease of management and ability to attract consumers and must be in accordance with the owner's decision. Strategic location. Layout that can make work easier. Human resources who have qualified skills. Carrying out promotional activities to be known by many groups. Implementation of liquidity management to avoid shortages of goods. The maintenance carried out has been carried out optimally starting from the warehouse, production equipment and raw materials.
The Effect of Supervision, Compensation, Character on Work Discipline Hajiali, Ismail; Fara Kessi, Andi Muhammad; Budiandriani, B.; Prihatin, Etik; Sufri, Mukhlis
Golden Ratio of Human Resource Management Vol. 2 No. 2 (2022): March - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v2i2.85

Abstract

This study comprehensively examines the relationship between the variables Supervision, Compensation, Character on Work Discipline. The study was conducted for 3 months at PT. PLN Makassar City with a total sample of 30 respondents from employees of PT. PLN. The data analysis method used multiple linear regression. The results of the study stated that Supervision has a significant effect on Work Discipline. This can be seen from the results of the t-test with a t-value of 0.767 smaller than t-estimated 1.687 and a significant (H1 is accepted). Compensation has a significant effect on employee with the t value of 1.354 smaller than the t table of 1.687 and a significant value of < 0.001 (H2 is accepted). Character does not have a significant effect on Work Discipline. This can be seen from the results of the t-test on the monitoring variable with the t-value of 0.128 smaller than the t-estimated of 0.900 and a significant value of 0.900 (H3 is not accepted). This study suggest to improve the quality of supervision to employees and provide better supervision by providing tighter and maximum regulations so that automatically the symptoms of irregularities or errors can be prevented and will increase work discipline.
Determination of Work Motivation, Leadership Style, Employee Competence on Job Satisfaction and Employee Performance Hajiali, Ismail; Fara Kessi, Andi Muhammad; Budiandriani, B.; Prihatin, Etik; Sufri, Muhammad Mukhlis
Golden Ratio of Human Resource Management Vol. 2 No. 1 (2022): August - February
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.974 KB) | DOI: 10.52970/grhrm.v2i1.160

Abstract

The goal of this study was to look at the impact of work motivation, leadership style, and competence on job satisfaction, as well as the effects of work motivation, leadership style, and competence on performance, job satisfaction's impact on performance, and the impact of work motivation, leadership style, and competence on performance via job satisfaction. The research will take place at LLDIKTI-IX. The study's population and sample size were 125 employees (complete sampling). The data from the questionnaire was analyzed with the use of AMOS 18 and the Structural Equation Model. According to the findings, work motivation has a negative and significant impact on job satisfaction. Employee motivation in existence, connectedness, and growth is still low, but it is necessary to improve employee job satisfaction. Employee performance is influenced by competence in a positive but insignificant way. Employee competency is still a career development issue, with little attention paid to the role of innovation and technology in improving employee performance. Employee performance is influenced by competence through job satisfaction in a positive but insignificant way. Employee job satisfaction is poor in enhancing their performance since applying competencies that have been directed thus far is still like meeting work needs.  
Disiplin, Komitmen Kerja dan Motivasi Kerja Terhadap Kepuasan Kerja Dinsar, Arfandy; Budiandriani, Budiandriani; Nurnajamuddin, Mahfud
JURNAL ADMINISTRASI & MANAJEMEN Vol 13, No 1 (2023): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v13i1.2999

Abstract

Tujuan Penelitian ini Untuk mengetahui secara parsial dan simultan Pengaruh Disiplin, Komitmen Kerja dan Motivasi Kerja terhadap Kepuasan Kerja Karyawan Bank Mandiri Cabang Polewali Mandar.Untuk populasi dan sampel dalam penelitian ini peneliti mengambil karyawan Bank Mandiri Cabang Polewali Mandar yang berstatus 33 orang. Dalam penelitian ini menggunakan teknik sampling jenuh.Hasil penelitian ini menunjukkan bahwa ; (1). Secara parsial hasil penelitian variabel disiplin (X1) berpengaruh signifikan terhadap kepuasan kerja dengan nilai signifikansi lebih kecil dari 0,05 (sig = 0,048 < 0,05).  variabel Komitmen kerja (X2) berpengaruh signifikan terhadap kepuasan kerja dengan nilai koefisien signifikansi lebih kecil dari 0,05 (sig = 0,006 < 0,05). Motivasi Kerja (X3) signifikansi lebih besar dari 0,05 (sig = 0,320 < 0,05), variabel motivasi kerja Kerja (X3) tidak berpengaruh signifikan terhadap kepuasan kerja (2). Secara simultan diperoleh nilai sebesar 81,093 lebih besar dari F tabel yaitu 2,93 dengan nilai probabilitas 0,000 yang berarti di bawah nilai signifikan 0,05      Kata Kunci: Disiplin, Komitmen Kerja, Motivasi Kerja dan Kepuasaan Kerja
Pelatihan Peningkatan Literasi Keuangan Keluarga Melalui Perencanaan Dana Pendidikan Anak Di Village Gombak Kuala Lumpur Malaysia Budiandriani Budiandriani; Mahfudnurnajamuddin Mahfudnurnajamuddin; Mapparenta Mapparenta
Jurnal Masyarakat Mengabdi Nusantara Vol. 2 No. 4 (2023): Desember : Jurnal Masyarakat Mengabdi Nusantara
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v2i4.209

Abstract

Managing family finances is not easy, but it is also not difficult if we know how. Good family financial management is the key to a family's success. Both husband and wife have responsibility for managing family finances, so husband and wife must be able to manage expenses well. For the financial scope in a family, financial management is mostly carried out by a wife as someone who is responsible for managing the household. Having a role as family financial manager, a wife must have knowledge about managing family finances. Starting from recording routine expenses, knowing the family's short, medium and long term needs, to setting aside for future savings. The results achieved through the training provided can increase understanding of family financial planning, participants are also able to make financial plans that are useful in managing household finances. This training is able to increase the training participants' awareness of the importance of family financial planning, then increase the training participants' motivation to create or prepare a budget, save and invest in managing finances. Training participants are able to prepare and simulate financial management in the process of preparing financial planning from the total income they have and the budget allocation that must be made to make it easier for families to manage their finances.
Analisis Perbandingan Z-Score, Springate, Grover dan Zmijewski sebagai alat untuk memprediksi Financial Distress Pada Perusahaan Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) jamal, Aswirah; Mas'ud, Masdar; Budiandriani, Budiandriani
Movere Journal Vol. 6 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v6i1.415

Abstract

Penelitian ini bertujuan untuk mengidentifikasi financial distress dalam sektor Asuransi di Bursa Efek Indonesia (BEI) selama periode 2019-2022 dengan menggunakan model analisis Altman Z-Score, Springate, Grover dan Zmijewski. Penelitian ini menggunakan data sekunder dari 9 perusahaan asuransi yang dipilih melalui metode purposive sampling. Analisis data melibatkan empat model prediksi financial distress serta uji Kruskall-Wallis. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan dalam sampel studi berada dalam kondisi non distress selama periode tersebut. Meskipun demikian, beberapa perusahaan mengalami fluktuasi dalam kategori potensi kebangkrutan dari tahun ke tahun, mengindikasikan tantangan keuangan yang berkelanjutan. Uji Kruskall-Wallis mengungkapkan perbedaan signifikan dalam penilaian potensi kebangkrutan antara model-model tersebut. Hal ini menunjukkan bahwa setiap model prediksi memiliki kekuatan dan kelemahan masing-masing dalam mengidentifikasi financial distress. Rekomendasi penelitian meliputi penggunaan model prediksi financial distress sebagai alat bantu bagi pengguna laporan keuangan, baik internal maupun eksternal. Selain itu, penelitian mendukung penggunaan model prediksi yang berbeda dan perluasan periode penelitian untuk memahami lebih baik kondisi keuangan perusahaan di sektor Asuransi.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Pada Perusahaan Food and Beverages) Dahlan, Putri Pratiwi; Budiandriani; Asad, Ajmal; Razak, Sitti Rahmi
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i3.692

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis dampak Kinerja Keuangan terhadap Nilai Perusahaan. Selain itu, penelitian ini juga menguji pengaruh moderasi Good Corporate Governance terhadap korelasi antara Kinerja Keuangan (Return On Asset dan Current Ratio) dengan Nilai Perusahaan. Jenis penelitian ini adalah penelitian Kuantitatif. Populasi penelitian mencakup perusahaan di sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020, dengan total 30 laporan keuangan perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling berdasarkan kriteria tertentu, yang menghasilkan 6 perusahaan sebagai sampel. Analisis data penelitian dilakukan dengan menggunakan analisis regresi linear berganda dan uji moderated regression analysis untuk variabel moderating. Hasil penelitian menunjukkan bahwa Kinerja Keuangan (return on asset dan current ratio) berpengaruh signifikan terhadap Nilai Perusahaan secara keseluruhan. Secara terperinci, Return On Asset berdampak positif terhadap Nilai Perusahaan, sementara current ratio memberikan dampak negatif terhadap Nilai Perusahaan. Adapun variabel moderating, yaitu Good Corporate Governance (Kepemilikan Institusional), mampu memoderasi hubungan antara Kinerja Keuangan return on asset dengan Nilai Perusahaan. Namun, variabel moderating Good Corporate Governance tidak terbukti mampu memoderasi hubungan antara Kinerja Keuangan current ratio dengan Nilai Perusahaan.
Co-Authors A. Kartini Sari Putri Abdul Rahman Mus Abdul Rahman Mus Adha, Ridha Nurul Aisya, Andi Nur Aiyul Ikhram Al Idrus, Riefky DJ Aminuddin Aminuddin Amiruddin Andi Faisal Bahari Andi Muara Arumbarkah Andi Muh. Fiqhi Fairuzsyam Andi Wulansari Aprilyani, Faradillah Putri AR Baso, Andi Raodha Arifuddin Arifuddin Asad, Ajmal ASNIMAR ASNIMAR, ASNIMAR Asriany Asriany, Asriany Asty Pawellangi, Andi Lutvia Bachtiar, Riska Eka Putri Baharuddin Semmaila Baharuddin Semmaila Baso, Andi Revita A R Bustami, Taufik Chalid, Lukman Dahlan, Putri Pratiwi Defran Siska Dinsar, Arfandy Fajrin, Fajrin Fara Kessi, Andi Muhammad Fitriani, Andi St. Fyrdha Faradyba Hamzah, Musdalifah Arifuddin, Geovani, Muhammad Hajiali, Ismail Harryman Herdianto Hasrat, Tasrik Imaduddin Imaduddin Imaduddin, Imaduddin Imanuddin Imanuddin, Imanuddin Indrayani Nur Irwan Adam Labo Ismawati jamal, Aswirah Jayadi Khairina Rosyadah Khairina Rosyadah Khairina Rosyadah Khairina Rosyadah Khairina Rosyadah Kurnia Luther, Jeffri Mahfud Nur Najamuddin Mahfud Nurnajamuddin Mahfudnurnajamuddin Mahfudnurnajamuddin Mahfudnurnajamuddin Mahfudnurnajamuddin Mahfudnurnajamuddin Mahfudnurnajamuddin, Mahfudnurnajamuddin Mahfudnurnajamuddin, Mahfudnurnajamuddin Mangara, Muh. Imron Manjas, Sitti Zalsamala Maulina Mapparenta Mapparenta Marniati Syam Marwan Tuasikal Mas'ud, Masdar Masdar Mas'ud Masdar Mas’ud Masdar Mas’ud Mas’ud, Masdar Mokoginta, Sicilya Cahyawati Muh. Haerdiansyah Syahnur Musara, Lianny Musrifah Azzahra Said Muthia, Andi Muthiah, Nursakinah Najamuddin, Mahfud Nur Nanang Gunawan Nardin, Nurhikmah Nasir, Munawir Novita, Lola Nur Kholis NUR MALASARI Nur, Andi Nirwana Nurhalisa Nurhasimah, Nurhasimah Nuriani Nurlaela Nurlaela Nurnajamuddin, Mahfud nurnajamuddin, Mahmud Nurnaningsih A Nurpadilla, Nurpadilla Pelu, M Faisal A R Prihatin, Etik Rafiuddin, Rafiuddin Rahmah, Ridhan Ramlawati Ramlawati Ramlawati Ramlawati Ramli Ramli Ramli, Ahmad Fadil Ratna Dewi Razak, Sitti Rahmi Reskiani Reskiani, Reskiani Rosyadah, Khairina Salam, Emil Nugraha Sari H, Nurmila Sarira, Wahyuni Tommo Serlin serang Sitti Rahmi Razak Sitti Rahmi Razak Sri Wahyuni Al Aqzah Sufri, Muhammad Mukhlis Sufri, Mukhlis Suriyanti Suriyanti Suriyanti Suriyanti, Suriyanti Suryanti Su’un, Muhammad Syahnur, Muh. Haerdiansyah Syahrul, Ahmad Syam, Andi Wahyuni Tamsil, Untung Tasrik Hasrat Tasrik, Tasrik Tenrisau, Muhammad Akhsan Tenriwaru Umasugi, Syafruddin Ummu Kalsum Wahid, Muhsin Widyawati Widyawati