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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Journal of Golden Generation Abdimas GENTARA: Management and Accounting Research
Sukma Aini
Universitas Lamappapoleonro
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Analisis Kinerja Keuangan Pada PT. Zhafran Putra Utama Kabupaten Soppeng Periode 2018 - 2021 Masyadi Masyadi; Sukma Aini; Mutmainna Andi Sudirman; Verri Ginoga; Ika Mahkota Putri; Andi Jenni Indriakati; A.Muh Achyar
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 2 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i2.224

Abstract

Tujuan yang hendak dicapai dalam kegiatan penelitian ini adalah : Untuk mengetahui KInerja keuangan PT. Zhafran Putra Utama jika dilihat dari Rasio Likuditas, Rasio Leverage, dan Rasio Profitabilitas. Penelitian ini dilakukan pada PT. Shafran Putra Utama yang berlokasi di Kelurahan Macanre, Kecamatan Lilirilau, Kabupaten Soppeng. Penentuan sampel menggunakan teknik Purposive Sampling, metode purposive sampling merupakan teknik pengambilan sampel yang digunakan berdasarkan kriteria tertentu sesuai dengan tujuan penelitian. Sehingga Sampel dalam penelitian ini adalah Laporan Keuangan Per PT. Shafran Putra Utama Kabupaten Soppeng Tahun 2018 s/d 2021. Untuk mengetahui Kinerja keuangan pada PT. Shafran Putra Utama Kabuptaen Soppeng, digunakan analisis Deskriptif Kuantitatif. Berdasarkan permasalahan dan pembahasan tentang Analisis Kinerja keuangan, maka dapat ditarik kesimpulan bahwa : Kinerja Keuangan pada PT. Zhafran Putra Utama Kabupaten Soppeng jika dilihat dari rasio Likuditas sehat, Kinerja Keuangan pada PT. Zhafran Putra Utama Kabupaten Soppeng jika dilihat dari rasio Leverage Sehat, Kinerja Keuangan pada PT. Zhafran Putra Utama Kabupaten Soppeng jika dilihat dari rasio Profitabilitas tidak Sehat. Berdasarkan hasil penelitian, beberapa saran yang dapat direkomendasikan adalah : Bagi PT. Zhafran Putra Utama Kabupaten Soppeng untuk lebih meningkatkan Kinerja keuangan dengan cara memanfaatkan aktiva secara efektif dan efisien untuk meningkatkan penjualan dan laba bagi perusahaan. Baik PT. Zhafran Putra Utama Kabupaten Soppeng untuk lebih efektif menggunakan dan memanfaatkan aktiva yang dimiliki oleh perusahaan untuk mendapatkan laba yang lebih besar. Kepada Peneliti selanjutnya agar menggunakan Analisis Rasio lain selain yang digunakan dalam penelitian ini, seperti Rasio Efektifitas dan Aktivitas.
Analisis Kinerja Keuangan pada PT. Alumindo Light Metal Industry Tbk Mutmainna Andi Sudirman; Sukma Aini; Masyadi Masyadi; Siti Massita
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 1 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i1.255

Abstract

Penelitian ini dilakukan untuk menganalisis laporan keuangan PT. Alumindo Light Metal Industry Tbk selama tahun 2018 sampai dengan 2021. Penelitian ini bertujuan untuk menilai kinerja keuangan PT. Alumindo Light Metal Industry Tbk Tahun 2018 sampai 2021 dilihat dari analisis rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang bersifat deskriptif. Dengan metode pengumpulan data dokumentasi dan metode analisis data yang digunakan adalah analisis rasio keuangan menggunakan rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas tahun 2018-2021. Berdasarkan rasio likuiditas pada tahun 2018 sampai dengan 2021 yang diukur menggunakan rasio lancar dikatakan tidak baik, rasio solvabilitas tahun 2018 sampai dengan 2021 dikatakan tidak baik karena rasio solvabilitas berada diatas standar yaitu 80%. Rasio profitabilitas tahun 2018 sampai dengan 2021 dikatakan tidak baik karena rasio profitabilitas berada dibawah standar yaitu 30%. Penelitian ini diharapkan dapat memberikan data, informasi, referensi serta gambaran mengenai analisis kinerja keuangan perusahaan ditinjau dari rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas pada PT. Alumindo Light Metal Industry Tbk
PENYULUHAN PERENCANAAN KEUANGAN KELUARGA Sukma Aini; Fahrum Nisa; Puji Rahmah
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.441

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kemampuan perencanaan keuangan keluarga di Lingkungan Kalenrunge, Kelurahan Lemba, Kabupaten Soppeng. Banyak keluarga masih menghadapi permasalahan dalam mengelola pendapatan dan pengeluaran, yang berdampak pada ketidakstabilan ekonomi rumah tangga. Oleh karena itu, kegiatan penyuluhan perencanaan keuangan keluarga dilaksanakan dengan memberikan pemahaman dan keterampilan praktis dalam pengelolaan keuangan. Metode pelaksanaan kegiatan meliputi ceramah interaktif, diskusi kelompok, simulasi penyusunan anggaran keluarga, serta sesi tanya jawab. Materi yang diberikan mencakup penyusunan anggaran keluarga, manajemen pengeluaran, pentingnya menabung, perencanaan dana darurat, pengenalan investasi sederhana, serta pengelolaan utang. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya perencanaan keuangan keluarga serta perubahan sikap ke arah perilaku finansial yang lebih disiplin dan bijaksana. Kegiatan ini diharapkan dapat memberikan dampak jangka panjang dalam meningkatkan stabilitas ekonomi dan kesejahteraan keluarga melalui pengelolaan keuangan yang efektif dan berkelanjutan.
Financial Performance Analysis at PT Bukit Asam, Tbk Masyadi Masyadi; Sukma Aini; Ilma Ilma
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to analyze the financial performance of PT Bukit Asam Tbk, which is one of the State-Owned Enterprises (BUMN) companies engaged in the coal mining sector. PT Bukit Asam Tbk has a strategic role in providing national energy and is an entity that has been listed on the Indonesia Stock Exchange. In this study, a quantitative approach was used with secondary data obtained from the annual financial statements of PT Bukit Asam Tbk during the period 2020 to 2023. Data analysis was carried out descriptively using two main ratios, namely Current Ratio (CR) as an indicator of liquidity, and Return on Assets (ROA) as an indicator of profitability. The results showed that the financial performance of PT Bukit Asam Tbk in terms of liquidity was generally in a healthy condition. Current Ratio during the 2020-2023 period was above the ideal threshold (100%), with an average value of 209.77%. This value reflects that the company has sufficient ability to meet its short-term obligations. However, there was a downward trend in the ratio in 2023 to 151. Meanwhile, in terms of profitability, ROA shows quite fluctuating results, but in general it is in a good category. The average value of ROA over four years is 19.17%, reflecting the company's ability to generate profits from the assets it manages. The year 2022 was the peak of the company's profitability with an ROA of 28.17%. In conclusion, PT Bukit Asam Tbk generally shows healthy financial performance in terms of both liquidity and profitability. However, the downward trend in the last year is an important concern for management in maintaining business stability and sustainability in the future. This research is expected to contribute to investors, academics, and policy makers in understanding the company's financial position and supporting decision making based on appropriate data and analysis.
The Effect Of Total Asset Turnover And Net Profit Margin On Profit Growth At Pt. Hutama Karya, Tbk Sukma Aini; Anggi Puspita Putri; Masyadi Masyadi; Ika Mahkota Putri
GENTARA: management and accounting research Vol. 1 No. 1 (2025): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

To determine the effect of Total Asset Turnover on Profit Growth at PT. Hutama Karya, Tbk, To determine the effect of Net Profit Margin on Profit Growth at PT. Hutama Karya, Tbk. This research was conducted at PT. Hutama Karya, Tbk, but because PT. Hutama Karya, Tbk However, data collection was carried out by accessing the official website of PT. Hutama Karya, Tbk via the page https://www.hutamakarya.com/. the population in this study is all financial reports at PT. Hutama Karya, Tbk, Determination of the sample using the Purposive Sampling technique, the purposive sampling method is a sampling technique used based on certain criteria according to the purpose of the study. The use of the method so that the sample in this study is the Financial Report of PT. Hutama Karya, Tbk in 2020 to 2023. To determine the effect of Total Asset Turnover and Net Profit Margin on profit growth, multiple linear regression analysis is used. Based on the results of data analysis and hypothesis testing in the description that has been presented previously, the following conclusions are drawn: Total Asset Turnover (TATO) has a positive and significant effect on Profit growth at PT. Hutama Karya, Tbk, Net Profit Margin (NPM) has a positive and significant effect on Profit growth at PT. Hutama Karya, Tbk. Based on the results of the conclusion, the researcher provides the following suggestions: PT. Hutama Karya, Tbk should pay attention to the performance of company management in Total Asset Turnover (TATO) and Net Profit Margin (NPM) in order to achieve the company's goals. This can be done by recruiting expert and skilled financial personnel who have high dedication and loyalty to the Company. Investors should carefully assess the financial ratios in the form of TATO and NPM before investing in stocks so that the investment made can generate the expected profit
The Influence Of Financial Literacy And E-Money Use On The Consumer Behavior Of Students In The Management Study Program At Lamappapoleon University Sukma Aini; Masyadi Masyadi; Mutmainna Andi Sudirman; Ika Mahkota Putri
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The background of this research problem is to determine the influence of financial literacy and e-money use on the consumer behavior of students in the Management study program at Lamappapoleonro University. This research is classified as quantitative. The data sources are secondary data. The data analysis method used is multiple linear regression. Furthermore, the hypothesis was tested using the F-test, t-test, and coefficient of determination. The results of this study indicate that financial literacy and e-money use significantly influence the consumer behavior of students in the Management study program at Lamappapoleonro University
Digital Financial Literacy as a Determinant of Financial Management of MSMEs in Lalabata District Mutmainna Andi Sudirman; Andi Sonia; Masyadi Masyadi; Sukma Aini
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study aims to analyze the effect of digital financial literacy on financial management of UMKM in Lalabata District. UMKM play a significant role in supporting local economic development; however, many UMKM actors still face challenges in managing their business finances effectively. Along with the rapid development of financial technology, digital financial literacy has become an important factor in improving financial management practices.This study employs a quantitative explanatory approach. Data were collected through a structured questionnaire distributed to 15 UMKM actors using probability sampling techniques. Digital financial literacy was measured through indicators of financial knowledge, savings, insurance, and investment, while financial management was measured through fund allocation, income determination, risk management, and future financial planning. The data were analyzed using simple linear regression with the assistance of SPSS.The results indicate that digital financial literacy has a positive and significant effect on financial management of UMKM. UMKM actors with higher levels of digital financial literacy tend to demonstrate better financial management practices, including more structured budgeting, improved cash flow control, and more systematic financial planning. However, understanding of digital financial products related to insurance and investment remains relatively limited. This study is expected to provide empirical evidence for policymakers and related institutions in designing more effective digital financial literacy programs to support UMKM sustainability in the digital era.
Analysis Of The Influence Of Digital Financial Literacy On Fintech Financing Decisions And Its Impact On Msme Financial Management In Lalabata Subdistrict, Soppeng Regency Masyadi Masyadi; Sukma Aini; Mutmainna Andi Sudirman; Andi Sonia
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

The rapid growth of digital financial services has expanded access to financing for micro, small, and medium enterprises (MSMEs), particularly through fintech-based products such as peer-to-peer lending and buy-now-pay-later schemes. However, the complexity of digital financing features and risks requires adequate digital financial literacy to support sound funding decisions and sustainable financial management. This study analyzes the influence of digital financial literacy on fintech funding decisions and its impact on MSME financial management in Lalabata District, Soppeng Regency. Using a quantitative, causal-associative design, data were collected from 120 MSME owners/managers through a structured Likert-scale questionnaire. The data were analyzed using descriptive statistics, reliability testing, and regression-based mediation analysis with SPSS. The results show that the level of digital financial literacy among MSMEs is high (M = 3.72), fintech funding decision quality is high (M = 3.56), and MSME financial management is high (M = 3.52), although separation between personal and business finances remains moderate (M = 3.38). Regression analysis indicates that digital financial literacy significantly influences fintech funding decisions (B = 0.63; p < 0.001; R² = 0.40). Furthermore, fintech funding decisions significantly affect MSME financial management (B = 0.55; p < 0.001), while digital financial literacy also has a direct positive effect on financial management (B = 0.21; p = 0.003). Mediation testing confirms partial mediation, with an indirect effect of 0.35 (p < 0.001), implying that improved literacy strengthens financial management partly through better fintech funding decisions. These findings highlight the importance of strengthening digital financial literacy programs that emphasize total cost calculation, repayment planning, and financial discipline, alongside initiatives encouraging the separation of personal and business finances to improve MSME financial resilience
The Role Of Independent Commissioners In Overseeing Investment Decisions: A Good Corporate Governance Review In The Extractive Sector Mutmainna Andi Sudirman; Sukma Aini; Masyadi Masyadi
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study discusses the role of independent commissioners in supervising investment decisions in Indonesian extractive sector companies based on the perspective of Good Corporate Governance (GCG). The study focuses on green capital budgeting, especially reclamation provisions that are required by regulation. Using a systematic literature review method, this study analyzes 31 verified sources, including journal articles, official data, and government regulations published between 2020 and 2026. The results show three main findings. First, agency theory and the triple bottom line framework can be used to explain the importance of independent commissioner supervision. Agency theory explains the risk of information gaps between management and stakeholders, while the triple bottom line highlights the economic, environmental, and social responsibilities of companies. Second, independent commissioners supervise investment decisions through strategic evaluation, monitoring, advisory roles, and accountability reporting. Their effectiveness depends more on active governance involvement than on the number of independent commissioners. Third, reclamation provision adequacy can be used as a new indicator to measure the quality of green capital budgeting in the extractive sector. This study contributes to the Good Corporate Governance literature by linking agency theory, triple bottom line, independent commissioner oversight, and green investment decisions in the Indonesian extractive sector. It also provides a basis for future empirical research on the relationship between reclamation provisions, independent commissioners, and firm value
The Influence of Embedded Finance, QRIS Usage, and Digital Financial Literacy on MSME Financial Resilience Masyadi Masyadi; Mutmainna Andi Sudirman; Sukma Aini
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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Abstract

This study examines the influence of embedded finance, QRIS usage, and digital financial literacy on the financial resilience of micro, small, and medium enterprises (MSMEs). The rapid development of financial technology has encouraged MSMEs to use digital financial services in their daily business activities, including integrated financial services, digital payments, and online financial platforms. However, the use of technology alone does not guarantee stronger business resilience if MSME owners do not have adequate financial knowledge and the ability to manage digital financial services effectively. This study focuses on MSMEs in Soppeng Regency, South Sulawesi, that have used QRIS or other digital financial services. A quantitative explanatory approach is used to test the relationship between the research variables. Data are collected through questionnaires distributed to MSME owners or managers, and the analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that embedded finance, QRIS usage, and digital financial literacy have positive effects on MSME financial resilience. Embedded finance helps MSMEs access financial services more easily, QRIS supports transaction efficiency and digital financial records, while digital financial literacy strengthens the ability of MSME owners to manage financial risks and make better decisions. Among the three variables, digital financial literacy shows the strongest contribution to financial resilience. This study contributes to the fintech and MSME literature by emphasizing financial resilience as the main outcome, rather than merely focusing on technology adoption. Practically, the findings suggest that MSMEs, fintech providers, financial institutions, and policymakers should strengthen digital financial literacy and encourage the strategic use of digital financial services to support MSME sustainability
Co-Authors A.Muh Achyar Andi Jenni Indriakati Andi Sonia Anggi Puspita Putri Fahrum Nisa Ika Mahkota Putri Ilma Ilma Masyadi Mutmainna Andi Sudirman Mutmainna Andi Sudirman Puji Rahmah Siti Massita Verri Ginoga