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All Journal Jurnal Bisnis, Manajemen, dan Informatika Jurnal Manajemen STIE Muhammadiyah Palopo Journal of Humanities and Social Studies Jurnal Proaksi Economy Deposit Journal ( E-DJ) Jurnal Abdi Insani MANDAR: Management Development and Applied Research Journal Jurnal Manarang Manajemen dan Bisnis
Nurwahyuni Syahrir
Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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KEPUTUSAN KEUANGAN, EFISIENSI OPERASIONAL, DAN INOVASI TERHADAP PENINGKATAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Nurwahyuni syahrir; Syamsu Alam; Abdullah Sanusi
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 16 No. 1 (2019): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v16i1.4730

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh keputusan keuangan, efisiensi operasional dan inovasi terhadap kinerja keuangan dan nilai perusahaan di perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 hingga 2017. Populasi penelitian sebanyak sepuluh perusahaan. Sementara sampel penelitian sebanyak tujuh perusahaan yang memenuhi kriteria. Penentuan sampel menggunakan teknik penyampelan purposif. Data diperoleh melalui Bursa Efek Indonesia dan situs web perusahaan. Data dianalisis menggunakan Structural Equation Modeling (SEM) dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa (1) keputusan investasi memengaruhi kinerja keuangan secara positif dan tidak signifikan, (2) keputusan pendanaan memengaruhi kinerja keuangan secara negatif dan signifikan, (3) efisiensi operasional mempengaruhi kinerja keuangan secara positif dan signifikan, (4) inovasi memengaruhi kinerja keuangan secara negatif dan signifikan, (5) keputusan investasi memengaruhi nilai perusahaan secara positif dan signifikan, (6) keputusan pendanaan memengaruhi nilai perusahaan secara positif dan signifikan, (7) efisiensi operasional memengaruhi nilai perusahaan secara negatif dan tidak signifikan, (8) inovasi memengaruhi nilai perusahaan secara positif dan tidak signifikan, (9) kinerja keuangan memengaruhi nilai perusahaan secara negatif dan signfikan.Kata Kunci: Keputusan investasi, keputusan pendanaan, efisiensi operasional, inovasi, kinerja keuangan, dan nilai perusahaan. The research aimed at examining and analysing the effect of the financial decision, operational efficiency and innovation on the financial performance and company value in pharmaceutical companies registered in Indonesian Stock Exchange of period from 2011 to 2017. The research population was 10 companies. The research samples were seven companies which fulfilled the criteria. The samples were taken using the purposive sampling technique. Data were obtained through the Indonesian Stock Exchange website and companies’ website. The data were analyzed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). The research result indicates that (1) the investment decision positively and insignificantly affects the financial performance, (2) the financing decision negatively and significantly influences the financial performance, (3) the operational efficiency positively and significantly affects the financial performance, (4) the innovation negatively and significantly influences the financial performance, (5) the investment decision positively and significantly affects the company value, (6) the financing decision positively and significantly influences the company value, (7) the operational efficiency negatively and insignificantly affects the company value (8) the innovation positively and insignificantly influences the company value (9) the financial performance negatively and significantly affects the company value.Keywords: Investment decision, financing decision, operational efficiency, innovation, financial performance, and company value.
PENGARUH MODAL DAN UPAH TENAGA KERJA TERHADAP PENDAPATAN UMKM MANDAR SUTERA CAMPALAGIAN PERIODE 2018-2020 Irmayanti; Nurwahyuni Syahrir; Haerana; Erwin; Akbar Aziz
MANDAR: Management Development and Applied Research Journal Vol 4 No 1 (2021): Periode Desember
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v4i1.1321

Abstract

Pengaruh Pembiayaan Murabahah Terhadap Non Performing Financing Pada PT. Bank Brisyariah Tbk Periode 2012 – 2019 akbar - azis; Mawaddah Warahmah; Haerana Haerana; Nurwahyuni Syahrir
Economy Deposit Journal (E-DJ) Vol 3 No 2 (2021): Economy Deposit Journal
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.4 KB) | DOI: 10.36090/e-dj.v3i2.1127

Abstract

The Effect of Murabahah Financing on Non-Performing Financing at PT. Bank BRISyariah, Tbk Period 2012 – 2019. This study aims to determine whether Murabahah financing has an effect on Non-Performing Financing as proxied by the ratio of non-performing financing or Non-Performing Financing (NPF). In order to achieve these objectives, this study uses a quantitative research type associative method. Regarding data collection, this study uses the documentation method by reviewing the financial statements of BRI Syariah Bank for 2012-2019 to obtain data related to Murabahah financing and Non-Performing Financing. The results showed that Murabahah financing had a positive and significant effect on Non-Performing Financing. From these results we can see that the higher the distribution of Murabahah financing carried out by BRI Syariah Bank, the NPF ratio can be reduced so that the bank's condition will remain in a healthy condition. Murabahah financing is only one of the many indicators of Non Performing Financing assessment, but still improving one indicator will certainly provide its own motivation to improve other indicators.
Pengaruh Kualitas Layanan Terhadap Keputusan Penggunaan Jasa Pengiriman Melalui Aplikasi E-Commerce (Studi Konsumen J&T Express Cabang Majene) Rosmalasari - Erwin; Erwin Erwin; Haeruddin Hafid; Nurwahyuni Syahrir
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 8, No 1 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v8i1.1058

Abstract

AbstractThis study aims to determine whether Reliability, Assurance, and Tangibles affect the decision to use J&T Express delivery services. This study uses a type of quantitative research, with the population in this study, namely consumers who use J&T Express delivery services. The sampling technique in this study is accidental sampling with 70 consumers as respondents. The data collection technique is using questionnaires and distributed to consumers, processed using SPSS version 23. The data analysis methods in this study are validity and reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests through and F tests. The results of this study: The reliability variable has a significant effect on the decision to use the J&T Express delivery service, the Assurance variable has no significant effect on the decision to use the J&T Express delivery service and the Tangibles variable has a significant effect on the decision to use the J&T Express delivery service.Keywords: Quality of Service (Reability, Assurance, Tangibles), Decision to Use Shipping Services.AbstrakPenelitian ini berujuan untuk mengetahui apakah Reliability, Assurance dan Tangibles berpengaruh terhadap keputusan penggunaan jasa pengiriman J&T Express. Penelitian ini menggunakan jenis penelitian kuantitaif, dengan populasi dalam penelitian ini yaitu konsumen yang menggunakan jasa pengiriman J&T Express. Teknik pengambilan sampel dalam penelitian ini yaitu accidental sampling dengan responden sebanyak 70 konsumen. Teknik pengumpulan data yaitu menggunakan kuesioner dan dibagikan kepada kepada konsumen, diolah dengan menggunakan SPSS versi 23. Metode analisis data dalam penelitian ini yaitu uji validitas dan reabilitas, uji asumsi klasik, uji regresi linier berganda, uji hipotesis melalui uji dan uji F. Hasil penelitian ini: variable Reability berpengaruh signifikan terhadap keputusan penggunaan jasa pengiriman J&T Express, variable Assurance berpengaruh tidak signifikan terhadap keputusan penggunaan jasa pengiriman J&T Express dan variable Tangibles berpengaruh signifikan terhadap keputusan penggunaan jasa pengiriman J&T Express.Kata Kunci: Kualitas Layanan (Reliability, Assurance, Tangibles), Keputusan Penggunaan Jasa Pengiriman
PENDAMPINGAN TATA KELOLA KEUANGAN DAN PEMASARAN BERBASIS DIGITAL DALAM MENINGKATKAN PENJUALAN Nurwahyuni Syahrir; Muhammad Ihsan Ansari; Indra Basir
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1083

Abstract

Renggeang Village is one of the villages that produce the most silkworms in Polewali Mandar Regency. However, raising silkworms is not very popular among people in Polewali Mandar Regency, West Sulawesi. Even though it has been established for more than 9 years, the main obstacle faced is the lack of understanding of recording financial reports, the business is still on the Home Industry scale, business capital is limited, product marketing is still carried out by word of mouth so production is still Pre Order. Community Service activities aim to provide training and assistance on financial governanc. and digital-based marketing Training and assistance in the form of preparing simple financial reports and digital marketing (social media and e-commerce). The method of implementing community service is training and mentoring with a chronological strategy. Stages The method of implementing this service is identifying problems, analyzing needs and solutions, training and mentoring involving all members of farmer groups, and monitoring evaluations to monitor and assist farmer groups The implementation of community service for the Renggeang Mandiri Farmer Group has gone well and received a positive response from all group members. It is hoped that proper implementation of training and mentoring activities will encourage Renggeang Mandiri Farmer groups to prepare financial reports and market their products by utilizing digital media platforms. The results expected to be obtained from this service are increased sales of Renggeang Mandiri Farmer Group products, increased digital technology skills, increased understanding of good financial governance. Therefore these results are expected to have an impact on the economic welfare of the Renggeang Mandiri Farmer Group. The implementation of community service has gone well with a positive response from partners. The implementation of community service is expected to increase the income and welfare of partners.
Analisis Kualitas Laba Pada Perusahaan Perbankan Syariah di Bursa Efek Indonesia Periode 2016-2020 wali, Bunga; Mandasari, Nur Fitriayu; Azis, Akbar; Ayuandiani, Wulan; Syahrir, Nurwahyuni; Syahadat, Edy Fitriawan; Puspita, Chandra Putra
Jurnal Manarang Manajemen dan Bisnis Vol 1 No 02 (2023): Manarang : Manajemen & Bisnis - April
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.496 KB) | DOI: 10.31605/jurnal manarang.v1i02.2548

Abstract

This study aims to analyze the quality of earnings in Islamic banking companies whether they have maximum earnings quality. The location of this research wa carried out at the Indonesia Stock Exchange through media browsing on the https://www.idx.co.id website for 10 Islamic banking companies. The sampling technique uses a saturated sampling technique in which the entire population is sampled. The data source is taken fromsecondary data. The data analysis technique uses the earnings quality formula, namely operating profit and average cash to analyze finansial from 2016-2020. The results of the study show that (1) Companies that have good earnings quality are Bank BNI Syariah, Bank Mandiri Syariah and Bank BCA Syariah because they have maximum profit quality. (2) Companies that have poor earnings quality are Bank Muamalat Syariah, Bank Mega Syariah and Bank Jabar Banten Syariah, the rest are considered to have constant earnings quality
Sustainability Balanced Scorecard (SBSC) as a Performance Measurement of Corporate Sustainability Novitasari, Eni; Syahrir, Nurwahyuni; Ichsan, Hisyam
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8597

Abstract

The purpose of this research is to examine the performance assessment technique of corporate sustainability, which is based on measurement using the Sustainability Balanced Scorecard (SBSC) perspective. The SBSC is an evolved performance measurement framework of the Balanced Scorecard (BSC), originally developed by Kaplan and Norton in 1996. This SBSC measurement incorporates four perspectives adopted from the BSC, but further enhanced with environmental performance indicators. The four aspects of the SBSC include the financial perspective, stakeholder perspective, internal process perspective, and learning and growth perspective. For this study, the researchers employed a qualitative descriptive research approach, analyzing the conceptual framework of SBSC developed by Nikolaou in 2013. The research focused on pharmaceutical companies listed on the Indonesian Stock Exchange (IDX) as the subject of investigation. The research findings revealed that the conceptual framework for sustainability performance assessment developed by Nikolaou can be effectively employed as a reliable and transparent means of evaluating sustainability performance 
A Bibliometric Review of Understanding in Environmental Reporting Galib, Abdul; Syahrir, Nurwahyuni
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7306

Abstract

Main Purpose - This study aims to provide an in-depth understanding of research in the field of environmental reporting. Method -  This article presents a bibliometric analysis of the environmental reporting literature using the Scopus database. Main Findings – Research on environmental reporting shows a strong relationship between certain topics and certain author journals. Some journals and author specialize or are interested in specific aspects of environmental reporting research, such as sustainability, corporate social responsibility, environmental disclosure, and legitimacy theory. Theory and Practical Implications -  The theoretical implications of this study provide an understanding of research trends and the potential to expand collaboration in regions or countries that have not been heavily involved in the field of environmental reporting. The practical implication is the importance of academics to fill the research gap in developing countries. Novelty – The analysis was conducted to see the development trend of environmental reporting research and to conduct a comprehensive mapping of the development of environmental reporting.
Co-Authors Abdullah Sanusi, Abdullah akbar - azis Akbar Azis Akbar Aziz Ayuandiani, Wulan Azis, Akbar Erwin Haerana Haerana Haerana Haeruddin Hafid Ichsan, Hisyam Ihsan Ansari, Muhammad Indra Basir Irmayanti Linwistin Linwistin Mandasari, Nur Fitriayu Mawaddah Warahmah Novitasari, Eni Puspita, Chandra Putra Syahadat, Edy Fitriawan Syamsu Alam wali, Bunga