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All Journal Journal of Language and Literature Studies Jurnal Ilmu Sosial Humaniora Indonesia Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Amkop Management Accounting Review (AMAR) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Lajagoe Pustaka Journal of Economic, Business & Accounting Research Southeast Asia Journal of Graduate of Islamic Business and Economics Lajagoe Journal of Management and Business
Fadlina Fadlina
Prodi Bisnis Digital, FEB Universitas Ichsan Sidenreng Rappang
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The Role of Financial Literacy in Mediating the Effect of Kaizen Concept Implementation on Production Cost Control among Food and Beverage MSMEs in Pangkajenne City Salida , Amrizal; Fadlina, Fadlina; Kurniawan, Kurniawan; Haeril, Haeril; Suriadi, Suriadi
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2627

Abstract

This study aims to examine the effect of Kaizen concept implementation on production cost control among micro, small, and medium-sized enterprises (MSMEs) in the food and beverage sector in Pangkajenne City, and to investigate the mediating role of financial literacy. One of the persistent issues faced by MSMEs is weak cost control due to inadequate cost recording and management practices. The Kaizen approach, which emphasizes continuous and incremental improvement, is expected to enhance cost efficiency. However, its effectiveness is believed to be maximized when supported by sufficient financial literacy. A descriptive quantitative method was employed, and data were analyzed using Partial Least Squares (PLS). Data were collected through questionnaires distributed to 97 food and beverage MSME owners operating container-based outlets in Pangkajenne. The results reveal that: (1) Kaizen implementation has a positive and significant effect on production cost control; (2) financial literacy also has a positive and significant effect on production cost control; and (3) financial literacy significantly mediates the relationship between Kaizen implementation and production cost control. These findings suggest that achieving optimal cost efficiency requires not only consistent application of Kaizen practices but also strengthening financial literacy among MSME actors.
Kinerja Keuangan Dan Manajemen Laba: Implikasinya Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Fadlina, Fadlina; Kurniawan, Kurniawan; Makmur, Mariam; Mas'ud, Busrin Raihana; Hermansyah, Sam
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15753

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kinerja keuangan dan manajemen laba terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan perusahaan. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan program IBM SPSS 25. Variabel independen dalam penelitian ini adalah kinerja keuangan dan manajemen laba, sedangkan variabel dependen adalah nilai perusahaan. Melalui teknik pengambilan sampel cluster sampling, penelitian ini melibatkan 65 perusahaan manufaktur dari populasi 188 perusahaan. Analisis dilakukan menggunakan analisis regresi, analisis korelasi, uji F, dan uji t, serta analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan manajemen laba tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan.
Analisis Rasio Keuangan pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Makmur, Mariam; Taufiq, Muhammad; Fadlina, Fadlina; Kurniawan, Kurniawan; Mas'ud, Busrin Raihana
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15754

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020 menggunakan metode Early Warning System (EWS). Penelitian ini menggunakan teknik purposive sampling dengan analisis data deskriptif kuantitatif. Rasio-rasio keuangan yang digunakan dalam penelitian ini meliputi rasio solvabilitas, rasio beban klaim, rasio likuiditas, dan rasio retensi sendiri. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan asuransi memiliki kinerja keuangan yang stabil dengan solvabilitas dan likuiditas yang baik, meskipun terdapat beberapa perusahaan yang mengalami tantangan dalam beban klaim dan retensi sendiri. Temuan penelitian menunjukkan bahwa pandemi COVID-19 pada tahun 2020 memberikan dampak yang signifikan terhadap rasio beban klaim beberapa perusahaan, yang mengalami peningkatan klaim secara tajam. Selain itu, rasio retensi sendiri yang rendah pada sebagian perusahaan menunjukkan ketergantungan yang tinggi terhadap reasuransi, yang dapat membatasi potensi keuntungan perusahaan asuransi. Meskipun demikian, rasio solvabilitas dan likuiditas yang baik secara umum menandakan bahwa sebagian besar perusahaan asuransi di Indonesia memiliki kemampuan yang cukup untuk menghadapi tantangan ekonomi jangka pendek. Penelitian ini menyarankan agar perusahaan asuransi memperkuat manajemen risiko klaim dan meningkatkan efisiensi dalam penggunaan reasuransi guna memaksimalkan kinerja keuangan. Hasil penelitian ini diharapkan dapat memberikan wawasan yang lebih baik bagi manajemen perusahaan asuransi dan regulator dalam mengelola risiko keuangan dan meningkatkan kinerja perusahaan di masa mendatang.
Strategi Peningkatan Kinerja Karyawan melalui Manajemen SDM di Hotel Tri Murti Kabupaten Sidrap" Amin, Gazali; Akob, Rezky Arianti; Fadlina, Fadlina; Wahyuddin, Nur Rahmah; Hamdi, Hamdi; Hermansyah, Sam
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.15834

Abstract

Penelitian ini bertujuan untuk menganalisis strategi manajemen sumber daya manusia (SDM) dalam meningkatkan kinerja karyawan di Hotel Tri Murti, Kabupaten Sidrap. Peningkatan kinerja karyawan merupakan salah satu faktor penting yang berperan dalam menjaga kualitas layanan dan daya saing hotel di tengah industri perhotelan yang kompetitif. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Informan utama dalam penelitian ini meliputi manajer hotel, karyawan, dan pelanggan. Hasil penelitian menunjukkan bahwa strategi manajemen SDM yang diterapkan di Hotel Tri Murti meliputi proses rekrutmen selektif, program pelatihan rutin, pengembangan kompetensi, dan pemberian motivasi berupa insentif. Selain itu, penilaian kinerja karyawan dilakukan secara berkala berdasarkan indikator kualitas pelayanan, kedisiplinan, dan produktivitas kerja. Meskipun demikian, terdapat beberapa tantangan seperti keterbatasan anggaran dan motivasi yang tidak merata di antara karyawan. Untuk mengatasi kendala tersebut, manajemen menerapkan analisis SWOT guna memaksimalkan kekuatan dan peluang sekaligus meminimalkan kelemahan dan ancaman dalam peningkatan kinerja. Penelitian ini menyimpulkan bahwa implementasi manajemen SDM yang baik dapat meningkatkan kinerja karyawan secara signifikan, khususnya melalui pelatihan dan pemberian insentif yang tepat. Hotel Tri Murti diharapkan dapat terus mengevaluasi dan menyesuaikan strategi SDM agar tetap relevan dengan perkembangan industri perhotelan dan kebutuhan pelanggan.
Pengaruh Motivasi Kerja dan Kompetensi Kerja Terhadap Kinerja Pegawai Pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Sidenreng Rappang Angka, Tenri; F, Fadlina; Salam, Mifta Farid
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14551407

Abstract

This study aims to determine the Influence of Work Motivation and Work Competence on Employee Performance at the Human Resources Development and Personnel Agency (BKPSDM) of Sidenreng Rappang Regency. This type of research is associative quantitative research. The sampling technique used is saturated sampling. The sample of this study was all employees at the Human Resources Development and Personnel Agency (BKPSDM) of Sidenreng Rappang Regency totaling 45 people. Data were obtained from primary data and secondary data. Data collection techniques used were observation, questionnaires and documentation. Hypothesis testing was carried out using multiple linear regression tests. Data processing used SPSS version 26 software. Based on the results of the tests carried out, it showed that the work motivation variable did not have a positive and insignificant effect on employee performance because the significant value of the t-test results (0.414) was greater than 0.05. The work competence variable had a positive and significant effect on employee performance because the significant value of the t-test results (0.000) was less than 0.05. Meanwhile, the variables of work motivation and work competence have a positive and significant effect on employee performance because the significant value of the f-test results (0.000) is smaller than 0.05. It is recommended for further researchers who want to study the same problem or phenomenon to be able to add other variables and indicators, use other methods, and add social theories to strengthen the arguments presented.
PENGARUH LITERASI KEUANGAN DAN SISTEM PEMBAYARAN DIGITAL TERHADAP KINERJA UMKM DI KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG Mas’ud, Busrin Raihana; B, Isma; Fadlina, Fadlina
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.347

Abstract

The research is motivated by the phenomenon that occurs because it sees that MSMEs in sidenreng rappang regency, especially in maritengngae district, are not a few MSME actors going bankrupt due to tight competition, lack of knowledge about financial management or known as financial lyteracy which results ini MSME actors being unable to manage their businesses well and in the current digitalization era there are still many MSME actors who have not used a digital payment system that makes it easier to make transactions without cash and do not need to provide change if the consumer’s money is more than the total payment. The purpose of this study was to determine the effect of financial literacy and digital payment systems on the performance of MSMEs. The type of research used in this study is quantitative. The population in this study were all MSME actors in Maritengngae District, Sidenreng Rappang Regency. The sample in this study amounted to 61 respondents. Sampling used the lemeshow formula. The data collection technique used a questionnaire with a Likert scale, each of which had been tested and had met the validity and reliability requirements. The analysis method used in this study was multiple linear regression. The results of multiple linear regression analysis show that financial literacy and digital payment variables simultaneously have a positive effect on the performance of MSMEs in Maritengngae District, Sidenreng Rappang Regency. This can be proven from the F-count value (18.276> 3.16) with a significance value (sig) of 0.00 <0.05 (a = 5%). Based on the results of the t-test, the financial literacy variable has a positive value with a t-count value of 4.683> a t-table value of 2.002 and a significance value of 0.00 <0.05. This shows that the financial literacy variable has a positive and significant effect on the MSME performance variable and based on the results of the t-test, the digital payment variable has a positive value with a t-count value of 2.342> a t-table value of 2.002 and a significance value of 0.023 <0.05. This shows that the digital payment variable has a positive and significant effect on the performance variable of MSMEs in Maritengngae District, Sidenreng Rappang Regency.
Co-Authors A. Kartini Sari Putri Akob, Rezky Arianti Amin, Gazali AMRIZAL SALIDA Andayani, Widia Andayani Andi Aris Mattunruang Angka, Tenri Auliyah Nurwafiyyah B, Isma Basri, Jumriah Elfrida Ratnawati Haeril Haeril Haeril, Haeril Hamdi Hamdi Hari Yeni Idris, S.E., M.M , Muhammad Irmasari - Kurniawan Kurniawan Kurniawan Wawan Hasanuddin Mariam Makmur Maryam Maryam Mas’ud, Busrin Raihana Muhammad Taufiq Nova Pratiwi Nova Pratiwi Nur Rahmah Wahyuddin Nurwafiyyah, Auliyah Pustri D, S.M., M.M, A. Kartini Sari Rahman, Usman Rahmawati, St. Riska Arnas S.E., M.M, Nurul Fajeriani, S.E., M.M, Rahayu Japar, S.E., M.M, Sugianto, S.E., M.M, Sutriana S.IP., M.Si, Suharto, S.S., M.Comn, Rahma Saiyed, Salam, Mifta Farid Sam Hermansyah Shalahuddin Suriadi Suriadi Suriadi Tabsir, S.E., M.Si, Muhammad Kusnady