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Universitas Muhammadiyah Palu
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Financial Performance Analysis at PT. Garuda Indonesia, Tbk Hastuti Hastuti; Rajindra Rajindra; Guasmin Guasmin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 3 No. 3 (2021): July
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v3i3.1579

Abstract

Looking at the formulation of the research problem, the objectives of this study are: (1) To find out and analyze the financial performance of PT. Garuda Indonesia, Tbk when viewed from the liquidity ratio, (2) To determine and analyze the financial performance of PT. Garuda Indonesia, Tbk when viewed from the solvency ratio, and (3) To find out and analyze the financial performance of PT. Garuda Indonesia, Tbk when viewed from the ratio of profitability. This type of research is descriptive research, namely research that describes the financial performance of PT. Garuda Indonesia, Tbk using financial ratio analysis consisting of liquidity ratios, solvency ratios, and profitability ratios as the basis for assessing financial performance or the level of the financial soundness of PT. Garuda Indonesia, Tbk. The data used in this study is secondary data sourced from PT. Garuda Indonesia, Tbk, namely the financial statements of PT. Garuda Indonesia, Tbk (balance sheet, income statement, and cash flow) for the last 5 (five) years. The results showed that: The financial performance of PT. Garuda Indonesia, Tbk. when viewed from the liquidity ratio during the 2014-2018 period, it is in the unhealthy assessment criteria (BBB). Financial performance of PT. Garuda Indonesia, Tbk. when viewed from the solvency ratio during the period 2014-2018 it is in a healthy assessment criterion (A). Financial performance of PT. Garuda Indonesia, Tbk. when viewed from the profitability ratios during the period 2014-2018 it is in an unhealthy assessment criterion (C).
Effect of Asset Structure and Firm Size on Capital Structure (Case Study on Food and Beverage Companies on the Indonesian Stock Exchange) Feni Feni; Burhanuddin Burhanuddin; Guasmin Guasmin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 3 No. 3 (2021): July
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v3i3.1580

Abstract

The calculation results obtained by using multiple linear regression model analysis shows that the asset structure and company size simultaneously or simultaneously have a positive and significant effect on the capital structure. This is supported by the F-count value of 24,957 at a significance level of 0.000 which is smaller than 0.05, which means that the F-count value is greater than the F-table value, which is 24.957 > 3.134. Asset structure partially has a negative and significant effect on capital structure. This is supported by the t-count value of -4.813 at a significance level of 0.000 which is smaller than 0.05 which means that the t-count value is smaller than the t-table value, namely -4.813 <1.994. Firm size partially positive and significant effect on capital structure. This is supported by the t-count value of 4.922 at a significance level of 0.000 which is smaller than 0.05, which means that the t-count value is greater than the t-table value, namely 4.922 > 1.994.
The Influence of Brand and Price on Suzuki Motorcycle Purchase Decisions at PT. Sinar Galesong Pratama Palu City Rajindra; Farid; Burhanuddin; Salmiati; Guasmin; Nasrulhak Akkas
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 4 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v4i1.2161

Abstract

Todays business competition is getting more challenging because every organization is relied on to compete and build a robust system. Therefore, competition at present cannot be avoided by companies for example, companies engaged in trading, especially PT. Sinar Galesong Pratama Palu. Even with this competition, it is essential to move the company to marketing exercises. By looking at the changing desires of buyers, businesses are required to understand what buyers expect according to the customers choice, one of the models is seen from the section the quality of the brand and as far as price. The reason for doing this research is to find out, the influence of brand quality and cost on the choice of buying a Suzuki motorcycle at PT. Sinar Galesong Pratama Palu. Logical strategy used in this examination is the analysis technique of multiple linear regression. The number of samples used is 100 respondents. The results showed that all factors, brands and costs affect purchasing decisions. It is hoped that management should improve its marketing program to compete with other competitors.
Analysis of Earning Asset Quality Relation to Profitability at PT. Regional Development Bank (BPD) Central Sulawesi Guasmin Guasmin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 4 No. 2 (2022): April
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v4i2.2399

Abstract

PT. The Regional Development BANK (BPD) of Central Sulawesi is a regionally-owned enterprise. The existence of PT. The Regional Development BANK (BPD) of Central Sulawesi as a regional company has become a Trusted bank in Indonesia, Healthy, Developing, Developing Competitive, Appropriate Technology and Contributing to the Economic Growth of Central Sulawesi. This study reveals that the allowance for possible losses on earning assets is the part prepared to cover the risk of default from classified earning assets. With PPAP, the Company is able to minimize losses that are greater than losses caused by uncollectible productive assets. And the company's profitability is strongly influenced by the quality of its productive assets (because the company's main source of income comes from productive assets), quality productive assets are assets with a small default rate and the existing failure to pay can be covered by the level of prepared reserve funds (PPAP).
Analysis of the Effect of Marketing Mix on Consumer Decisions to Use Service Services at Anugerah Perdana Palu Official Workshop Leopold Merik; Guasmin Guasmin; Nasrulhak Akkas
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 3 No. 4 (2021): October
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v3i4.1901

Abstract

This study aims to see whether there is a relationship between the independent variables, namely the marketing mix including product, price, promotion, location, people/HR, physical evidence, and processes, and the dependent, namely the consumer decision at Bengkel Anugerah Perdana Monginsidi Palu. Using multiple regression analysis techniques. "In this study, for a population of 11,147, people and samples obtained by the 'incidental sampling method are 99 people." This study has seven variables, namely product, price, promotion, location, people/HR, physical evidence, and processes for the independent variable (X)" and consumer decisions as to the dependent variable (Y)." The results contained in this test are simultaneously the marketing mix consisting of product, price, promotion, location, people/ Human resources, physical evidence, and processes have a significant effect on consumer decisions with count 784.106 with 0.000, whereas partially the marketing mix consisting of product, price, promotion, location, people/HR has a positive and significant effect on physical evidence, and the process has no significant effect. The coefficient of determination (r2) in this study was 0.775 at a significant level of 0.05. It can be interpreted that 77.5% of consumer decisions at the Anugerah Perdana Monginsidi workshop in Palu are affected by the seven marketing mix variables, namely product, price, promotion, location, physical evidence, pouring/HR, and process, for 22.5% p is influenced by variables that are not examined carefully.*
Analysis of the Operational Cost Budget as a Tool for Planning and Controlling Operational Costs at the Regional Water Company of Donggala Regency Dewi Sinta; Rajindra Rajindra; Guasmin Guasmin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 3 No. 4 (2021): October
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v3i4.1902

Abstract

The purpose of this research is to find out and analyze the procedure/mechanism of budgeting and the causes of the difference (variance) between the budget and the realization of operational costs that the PDAM of Donggala Regency has determined. The research method used is the descriptive analysis method and analysis of variance. The analysis of variance shows that in 2015 the total operating costs occurred unfavorable deviations with the percentage of -1.96%. In 2016 the total operational costs occurred unfavorable deviations with the percentage of -5.41%. In 2017 the total operational cost deviation occurred favorable with the percentage of 14.38%. In 2018 z total operating costs occurred deviations favorable with the percentage of 14.45%. In 2019 the total operational costs occurred deviation favorable with the percentage of 24.6%. Based on the analysis results that the deviations that occur between the budget and the realization of operational costs are still within the control limits, management can anticipate that the realization does not deviate far from the budget that has been set.
Analisis Sistem dan Prosedur Pengelolaan Keuangan Universitas Muhammadiyah Palu: System Analysis and Financial Management Procedure of Muhammadiyah Palu University Fera Setiyo Wardoyo; Rajindra; Guasmin
Jurnal Kolaboratif Sains Vol. 3 No. 7: OKTOBER 2020
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.041 KB) | DOI: 10.56338/jks.v3i7.1736

Abstract

Pengelolaan keuangan sebagai salah satu unsur penyelenggaradari pendidikan tinggi, yangmerupakan elemen yang sangat penting dan strategis dalam manajemen perguruan tinggi untuk merealisasikan visi, misi, dan tujuan lembaga secara keseluruhan. Pada penelitian ini yang menjadi objek penelitian ialah Universitas Muhammadiyah Palu. Tujuan penelitian ini untuk mengetahui sistem dan prosedur pengelolaan keuangan apakah sudah mengacu pada buku panduan yang telah dikeluarkan Diktilitbang Pimpinan Pusat Muhammdiyah.Penentuansampel dalam penelitian ini dilakukan dengan cara purpossif (sengaja) dengan pertimbangan bahwa karakteristik populasi di Universitas muhammadiyah palu refresentatif untuk dijadikan sampel dalam penelitian ini. Metode analisis yang digunakan dalam penelitian ini adalah analisis secara kualitatif yaitu,analisis terhadap data dengan cara mengidentifikasi, memahami sistem dan prosedur pengelolaan keuangan sesuai dengan pedoman sistem pengelolaan keuangan perguruan tinggi muhammadiyah dalam hal ini majelis pendidikan tinggi penelitian dan pengembangan Pimpinan Pusat Muhammadiyah. bahwa: 1) Hasil penelitian ini menunjukan Sistem akuntansi pokok maupun akuntansi yang terdiri dari bukti transaksi, buku jurnal, buku pembantu, buku besar, neraca saldo dan laporan keuangan sudah berjalan sesuai dengan ketentuan yang ada. 2) Sistem Akuntasi pendukung yang terdiri dari sistem akuntasi penerimaan kas mahasiswa sistem akuntasi penerimaan kas non mahasiswa dan sistem akuntasi penggajian dosen dan karyawan sudah berjalan sesuai ketentuan yang ada. 3) Prosedur akuntansi pokok yang terdiri penjurnalan dan pengisian buku pembantu, dan penyusunan laporan keuangan yang ada Universitas Muhammadiyah Palu sudah terealisasi sesuai ketentuan yang ada. 4) Prosedur akuntasi yang terdiri prosedur akuntasi penerimaan kas dari mahasiswa, prosedur akuntasi penerimaan kas non mahasiswa dan prosedur akuntasi penggajian dosen dan karyawan yang ada di Universitas Muhammadiyah palu sudah terealisasi dengan sesuai ketentuan yang ada.
Analisis Kinerja Keuangan pada Koperasi Kelapa Sawit Sumber Jaya Abadi di Desa Gunung Sari Kecamatan Pasangkayu: Analysis of Financial Performance on Palm Oil Cooperative Sumber Jaya Abadi at Gunung Sari Village af Pasangkayu Subdistrict Obet Nego Tandi Datu; Burhanuddin; Guasmin
Jurnal Kolaboratif Sains Vol. 3 No. 8: NOVEMBER 2020
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.616 KB) | DOI: 10.56338/jks.v3i8.1748

Abstract

Berdasarkan hasil analisis mengenai kinerja keuangan Koperasi Kelapa Sawit Sumber Jaya Abadi di Desa Gunung Sari Kecamatan Pasangkayu yang ditinjau dari tingkat likuiditas, solvabilitas, tingkat perputaran aktiva dan ratio Sisa Hasil Usaha bahwa Pada tahun 2017 kinerja keuangan Koperasi Kelapa Sawit Sumber Jaya Abadi di Desa Gunung Sari Kecamatan Pasangkayu berada pada kondisi yang sangat sehat atau mengalami peningkatan di bandingkan dengan tahun 2016 dan tahun 2018, Sehingga pada tahun 2017 dapat dikatakan lebih berprestasi dibanding dengan tahun 2016 dan tahun 2018. Hal ini dapat dilihat dari total skor pada tahun 2017 sebesar 870, untuk tahun 2016 sebesar 490 sedangkan untuk tahun 2018 sebesar 760.Untuk tahun 2016 likuiditasnya menunjukkan kondisi yang kurang sehat sedangkan untuk tahun 2017 likuiditasnya sangat sehat dan 2018 menunjukkan likuiditas yang sehat. Tingkat solvabilitas menunjukkan pada tahun 2016, 2017 dan tahun 2018 solvabilitasnya dalam kondisi sehat. Untuk tahun 2016, 2017 dan tahun 2018 Tingkat perputaran aktiva berada pada kondisi yang sangat sehat. Untuk tahun 2016, 2017dan tahun 2018 Ratio SHU menunjukkan kondisi yang kurang sehat.
Analisis Pengelolaan Keuangan Desa pada Kantor Desa Sigimpu Kabupaten Sigi: An Analysis of Village Financial Management in Sigimpu Village, Sigi Regency Iksan; Burhanuddin; Guasmin
Jurnal Kolaboratif Sains Vol. 3 No. 8: NOVEMBER 2020
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.314 KB) | DOI: 10.56338/jks.v3i8.1754

Abstract

Penelitian ini bertujuan untuk mengetahui Pengelolaan Keuangan Desa Sigimpu Kecamatan Palolo Kabupaten Sigi serta factor-faktor yang mempengaruhinya.Untuk mencapai tujuan tersebut, digunakan metode penelitian kualitatif dengan mengurai data secara deskriptif.Teknik pengumpulan data dilakukan dengan observasi, wawancara, serta dokumen dan arsip dengan menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukan: Pertama Proses Pengelolaan Keuangan meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Pengelolaan keuangan yang dilakukan oleh pemerintah desa sigimpu kecamatan palolo kabupaten sigi, telah mengikuti aturan petunjuk teknis yang telah diatur dalam peraturan perundang-undangan. Hal ini dapat dilihat didalam proses pelaksanaannya yang menjadi salah satu desa yang terdepan didalam pelaporan dan petanggungjawaban. Untuk proses pelaporan realisasi pengunaan anggaran telah sesuai dengan jadwal yang telah ditentukan sehinga tidak menyebabkan keterlambatan didalam pelaksanaan proses pencairan dana untuk tahapan berikutnya. Dengan demikian pertanggungjawaban pengelolaan keuangan desa, hasil kerja pemerintah desa dan tahapan pelaksanaan pelaporan ke pemerintah daerah dapat dievaluasi oleh masyarakat apakah sesuai pada waktu yang telah ditentukan atau tidak.Kedua factor yang mempengaruhipengelolaan keuangan desa meliputi faktor pendukung dan penghambat.Faktor pendukung yakni partisipasi masyarakat, sarana dan prasarana sedangkan faktor penghambat yakni sumber daya manusia, petunjuk teknis pengelolaan keuangan desa yang setiap tahun berubah dan komunikasi.
Analisis Efektivitas Pengelolaan Anggaran Belanja Modal pada Dinas Cipta Karya dan Sumber Daya Air Provinsi Sulawesi Tengah: An Analisys of Capital Expenditure Fund Management at Human Settlements and Water Resources Office, Central Sulawesi Province Aqnul Muhamad Akbar; Burhanuddin; Guasmin
Jurnal Kolaboratif Sains Vol. 3 No. 8: NOVEMBER 2020
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.474 KB) | DOI: 10.56338/jks.v3i8.1755

Abstract

Penelitian ini bertujuan untuk mengetahui Efektivitas Pengelolaan Anggaran Belanja Modal pada Dinas Cipta Karya dan Sumber Daya Air Provinsi Sulawesi Tengah selama tiga tahun terakhir, terhitung Tahun 2016 sampai dengan Tahun 2018. Data yang digunakan adalah data sekunder yang diperoleh dari Dinas Cipta Karya dan Sumber Daya Air Provinsi Sulawesi Tengah berupa Laporan Realisasi Anggaran (LRA) periode Anggaran Tahun 2016 sampai dengan Anggaran Tahun 2018. Penelitian ini merupakan penelitian deskriptif dengan menggunakan teknik analisis efektivitas yaitu dengan membandingkan anggaran belanja modal dengan realisasi anggaran belanja modal dikali 100% untuk menilai kinerja Dinas Cipta Karya dan Sumber Daya Air Provinsi Sulawesi Tengah. Hasil penelitian menunjukan bahwa, tingkat efektivitas pengelolaan anggaran belanja modal pada Dinas Cipta Karya dan Sumber Daya Air Provinsi Sulawesi Tengah selama Tahun 2016 sampai dengan Tahun 2018 dikatakan efektif, yaitu dengan memiliki rasio efektivitas rata-rata diatas 90%. Dengan demikian hasil kerja Dinas Cipta Karya dan Sumber Daya Air Provinsi Sulawesi Tengah melalui penilaian BPKAD selama tiga Tahun Terakhir mendapat predikat dengan Nilai WTP (Wajar Tanpa Pengecualian).
Co-Authors Akbar, Aqnul Muhamad Akkas, Nasrulhak Ali Djamhuri Ali Supriadi Ali Supriadi Andi Mattulada Amir Anggraeni, Rasmi Nur Aqnul Muhamad Akbar Awaludin Awaludin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Datu, Obet Nego Tandi Dewi Sinta Dicky Yusuf Dina Dwi Rofika Sari Fanrianto FH Madjit Farid Farid Febrianti, Dasa Feni Feni Feni Feni Fera Setiyo Wardoyo Haris Abd Kadir Haris Abd Kadir Hastuti Hastuti Hastuti Hastuti Iksan Iksan, Iksan Iva Nuranifa Kadir, Haris Abd Laraswati Laraswati Laraswati, Laraswati Leopold Merik Lisa Sulistiawati Lisnasari Lisnasari Mande, Henni Mattulada, Andi Maya, Siti Mohammad Rahul Syaifullah MUHAMAD Muhammad. Fadli Mujibur Rahman Mukmin Mukmin MUTHMAINNAH Mutmainah Mutmainah Nur Wahda Ayu Setiawati Obet Nego Tandi Datu Rahmiwati Habibu Rajindra Rasmi Nur Anggraeni Rifaldi Rotman Rotman Rotman, Rotman Salmiati Sarifuddin T Siti Maya Sri Haryani Sri Haryani Suwedy Wahba Wahba, Wahba Wardoyo, Fera Setiyo Yusuf, Dicky