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All Journal Jurnal Sinar Manajemen Jurnal Kolaboratif Sains International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains IECON: International Economics and Business Conference Atestasi : Jurnal Ilmiah Akuntansi
Guasmin
Universitas Muhammadiyah Palu
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Financial Distress Analysis of Textile and Garment Companies Listed on the Indonesian Stock Exchange Burhanuddin; Rasmi Nur Anggraeni; Mohammad Rahul Syaifullah; Farid; Guasmin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 2: April 2023
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i2.3409

Abstract

Results study this shows that several company textiles And garments are listed on the IDX with sound performance and bad. No, there is a company with good performance finance. A company that owns performance fewer finances Good in the category vulnerable is Sunson Textile Manufacture Tbk And Trisula International Tbk. This company, on average, on the position of Gray Area (prone) or is in between the range of 1.81 to 2.99. A company that owns bad performance finances (bankruptcy) or experience difficulty financially (financial distress) are PT Panasia Indo resources Tbk, Asia Pacific Investama Tbk, Ricky Putra Globalindo Tbk, and Star Petrochem Tbk. This company's average value is under 1.81, which is limited from the category performing company finance badly (broke). Furthermore, researchers can add or compare the author's analysis model use with other analytical models related to the method Altman Z-Score so that they can analyze giving problems results And input to the company.
The Influence of Social Media Marketing and Brand Image on the Purchase of Nasa Products at VCN Store Palu Sarifuddin T; Nasrulhak Akkas; Guasmin; Haris Abd Kadir; Dicky Yusuf
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 6 No. 3: July 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v6i3.5911

Abstract

This study aims to analyze the influence of social media marketing and brand image on purchasing decisions at Vidia Cindya Novita Store Palu. This study uses primary data collected through questionnaires from 78 store customer respondents. The data analysis technique uses multiple linear regression. The results of the study indicate that social media marketing and brand image simultaneously have a significant effect on purchasing decisions. Partially, social media marketing and brand image each have a positive and significant effect on purchasing decisions. Social media marketing provides an effective contribution in building brand awareness and influencing consumer attitudes. While a positive brand image can increase consumer trust and preference for a product. In conclusion, social media marketing and brand image are important factors that need to be considered by stores in an effort to improve consumer purchasing decisions.
Analisis Pengelolaan Keuangan Desa di Desa Loli Dondo Kecamatan Banawa Kabupaten Donggala: Analysis of Village Financial Management in Loli Dondo Village, Banawa District, Donggala Regency Wahba; Guasmin
Jurnal Sinar Manajemen Vol. 10 No. 1: MARET 2023
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v10i1.3432

Abstract

Berdasarkan hasil penelitian saya maka tujuan dari penelitian ini adalah ingin mengetahui pengelolaan keuangan desa di Desa Loli Dondo dan faktor yang mempengaruhinya. Agar tujuan tersebut dapat tercapai, makan metode yang digunakan adalah Penelitian deskriptif kualitatif dengan cara mewawancarai responden yaitu sekretaris desa dan mengumpulkan dokumen seperti APBDesa, RKPDesa, dan LPJ Desa. Hasil dari penelitian ini adalah bahwa pengelolaan keuangan desa Di Desa Loli Dondo dapat dilihat dari proses tahapan perencanaaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggung jawaban sudah dijalankan sesuai dengan tahapannya. Dapat dilihat Tahapan pertama yaitu perencanaan bahwa yaitu dengan melaksanakan musyawarah desa dengan melibatkan seluruh masyarakat desa, pada pelaksanaannya pemerintah desa melaksanakaan kegiatan sesuai dengan tahapan pencairan Dana Desa tergantung dari besaran anggaran maupun kegiatan yang sifatnya mendesak untuk dilaksanakan secepatnya, dalam penatausahaan bendahara desa selaku kaur keuangan bertugas menerima, meyimpan, menyetorkan atau membayarkan, menatausahakan serta mempertanggung jawabkan penerimaan pendapatan yang tertuang dalam APBDesa, dalam pelaporan kepala desa bertanggung jawab melaporkan keuangan desa yang bersifat periode tahunan yang disampaikan ke Bupati, dan tahapan pertanggung jawaban berdasarkan tahapan pencairan dari tiga tahapan pencairan. Dapat dilihat dari faktor yang mempengaruhi pengelolaan keuangan desa yaitu faktor pendukung seperti keterlibatan masyarakat, dan faktor penghambat yaitu sarana dan prasarana yang belum terlaksanakan kegiatan pembangunannya dikarenakan dana tidak mencukupi.
Pengaruh Independensi dan Integritas terhadap Kualitas Auditor Kantor Inspektorat Provinsi Sulawesi Tengah: The Effect of Independence and Integrity on Auditor Quality in the Inspector's Office of Central Sulawesi Province Muthmainnah; Guasmin; Ali Supriadi; Mujibur Rahman
Jurnal Sinar Manajemen Vol. 10 No. 2: JULI 2023
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v10i2.3863

Abstract

Penelitian ini bertujuan Untuk mengetahui dan menganalisis independensi dan integritas secara serempak maupun parsial berpengaruh signifikan terhadap kualitas audit pada kantor Inspektorat Daerah Propinsi Sulawesi Tengah. Adapun hasil penelitian berdasarkan analisis regresi linear berganda hasil perhitungan diperoleh Fhitung = 16,461 pada taraf nyata ? = 0,05 atau ? < 0,05, Untuk variabel independensi, hasil perhitungannya menunjukkan bahwa nilai koefisien regresi sebesar 0,393, sementara tingkat signifikasi t sebesar 0,030 hal ini menunjukan bahwa independensi berpengaruh dan signifikan terhadap kualitas auditor Inspektorat Daerah Propinsi Sulawesi Tengah, Untuk variabel integritas, hasil perhitungannya menunjukkan bahwa nilai koefisien regresi sebesar 0,447, sementara tingkat signifikasi t sebesar 0,029 hal ini menunjukan bahwa integritas berpengaruh dan signifikan terhadap kualitas auditor Inspektorat Daerah Propinsi Sulawesi Tengah.
Pengaruh Nilai Pelanggan Terhadap Kepuasan Pelanggan Menggunakan Jasa CV. Anugerah Mandiri Palu: The Influence of Customer Value on Customer Satisfaction Using CV. Anugerah Mandiri Palu Services Burhanuddin; Guasmin; Suwedy; Rahmiwati Habibu; Rifaldi
Jurnal Kolaboratif Sains Vol. 8 No. 1: Januari 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i1.6798

Abstract

Tujuan penelitian ini yaitu mengetahui pengaruh Pengaruh Nilai Pelanggan Terhadap Kepuasan Pelanggan Menggunakan Jasa CV. Anugerah Mandiri Palu. Penelitian ini menggunakan metode deskriptif kausal dan tehnik analisis Regresi Linear sederhana. Teknik penarikan sample adalah teknik probality sampling atau simple random sampling, yaitu dengan jumlah sampel adalah 50 responden. Hasil penelitian ini bahwa variabel nilai pelanggan berpengaruh positif terhadap kepuasan dengan nilai signifikansi ? 0,000 < 0,05 dengan nilai koefisien sebesar 32,8% yang berarti memiliki hubungan yang positif dan R Square yang menunjukkan bahwa variabel nilai pelanggan dalam penelitian ini memiliki kontribusi sebesar 0,346 atau sebesar 34,6% terhadap variabel kepuasan pelanggan (Y) sementara 65,4% dipengaruhi oleh variabel lain yang tidak diteliti.
Pengaruh Rasio Pasar dan Rasio Profitabilitas terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia: The Influence of Market Ratio and Profitability Ratio on Stock Returns in Manufacturing Companies in the Consumer Goods Sub-Sector Listed on the Indonesia Stock Exchange Nur Wahda Ayu Setiawati; Guasmin; Dasa Febrianti
Jurnal Kolaboratif Sains Vol. 8 No. 6: Juni 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i6.7903

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Rasio Pasar Dan Rasio Profitabilitas Terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia. Jenis penelitian kuantitatif dengan metode deskriptif dan verifikatif. Sampel dalam penelitian ini sebanyak 27 perusahaan Manufaktur Sub Sektor Barang Konsumsi di Bursa Efek Indonesia periode Tahun 2019-2023. Adapun teknik analisis Regresi Linear Berganda versi 23. Berdasarkan hasil analisis secara simultan, PER dan ROA tidak memiliki pengaruh yang signifikan terhadap return saham. Model regresi hanya mampu menjelaskan sebesar 0.7% variasi return saham, yang berarti sebagian besar variasi dipengaruhi oleh faktor lain di luar model. Secara parsial, PER tidak memiliki pengaruh yang signifikan terhadap return saham. Hal ini menunjukkan bahwa rasio pasar ini belum menjadi pertimbangan utama bagi investor dalam menentukan nilai saham pada subsektor barang konsumsi. ROA juga tidak berpengaruh secara signifikan terhadap return saham. Ini menunjukkan bahwa profitabilitas perusahaan belum cukup memengaruhi minat investor terhadap saham perusahaan tersebut. Hasil ini sejalan dengan beberapa penelitian terdahulu yang menunjukkan bahwa rasio keuangan seperti PER dan ROA tidak selalu mampu memprediksi return saham secara kuat, terutama pada sektor barang konsumsi yang sangat dipengaruhi oleh permintaan pasar dan faktor eksternal.
Factors Affecting The Performance Operational Assistance Budget Health Center at Palu City Henni Mande; Guasmin; Burhanuddin; Nasrulhak Akkas; Iva Nuranifa
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/r7f8qm78

Abstract

This study aims to analyze the influence of budget planning, budget implementation, and budget accountability on the performance of the health operational assistance budget at the Palu City Health Center. This study uses a quantitative method with a research sample of 42 employees. The data analysis technique used multiple linear regression. The results of the study show that the variables of budget planning, budget implementation, and budget accountability for the performance of the health operational assistance budget are partially  the variables of budget planning, budget implementation, and budget accountability for the performance of the health operational assistance budget. The correlation coefficient value (R) shows that the relationship between motivation, work environment, and compensation variables with employee performance is 96.8% (very strong) with a determinant coefficient value (Adjusted R-Square) of 0.933 means that the variables of budget performance can be explained by the variables of budget planning, budget implementation, and budget accountability of 93.3%.
Feasibility Analysis of Egg-Laying Chicken Business Performance in Donggala Regency (Case Study of CV. Taufik Nur) Muhamad; Guasmin; Burhanuddin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8989

Abstract

This study aims to determine the financing analysis and feasibility of the performance of a laying hen farm in Donggala Regency. This research is a case study on the laying hen farm business of CV. Taufik Nur located in Donggala Regency. The determination of the research location was done intentionally (purposive), with the consideration that CV. Taufik Nur is one of the laying hen farm businesses that has been running its business for quite a long time in Donggala Regency. Primary data collection was obtained through observation and interviews with the management of CV Taufik Nur, while secondary data was obtained from related agencies and literature relevant to the purpose of this study. The results of the study indicate that the company has a fairly high liquidity ratio, above the industry average standard. The results of the average Leverage ratio calculation are very small compared to the amount of working capital owned, in other words, the amount of company debt provides a small contribution to the value of the company's equity. The Activity ratio value obtained from the turnover of raw materials is quite smooth where the company uses layer chickens for 1.5 years to 2.5 years before being culled. The profitability ratio analysis shows that the company's condition is generally good, as evidenced by the Gross Profit Margin and Net Profit Margin ratios, which are above the industry average. Furthermore, the operating expenses ratio is generally low, at below 35%. However, the ROI ratio obtained shows that the return on investment is below the industry average of 30%.
The Effect of Capital Structure and Profitability on Firm Value with Inflation Rate as Moderating Variable in Food and Beverage Companies on the Indonesia Stock Exchange Burhanuddin; Guasmin; Rajindra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.669

Abstract

This study aims to determine the effect of capital structure and profitability on firm value moderated by the inflation rate, using a sample of food and beverage companies on the IDX. Based on the results of the analysis, capital structure has a negative and insignificant effect on firm value, while profitability has a positive and significant effect on firm value. Inflation rate cannot moderate the effect of capital structure on firm value, but it can give positive and insignificant impact on the effect of capital structure on firm value. Likewise, the inflation rate cannot moderate the effect of profitability on firm value and has a negative and insignificant impact on the effect between these variables.
Unleashing Synergies: Interplay between Human Resource Management, Strategic Marketing, and Corporate Financial Performance Guasmin; Rajindra, Rajindra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.756

Abstract

This research explores the confluence of Human Resource Management (HRM), Strategic Marketing Management (SMM), and Corporate Financial Performance (CFP), offering a comprehensive understanding of their synergistic effects on organizational success. The study provides empirical evidence supporting the theory that a strategic blend of HRM and SMM is instrumental in enhancing financial performance. Efficient HRM practices, which improve productivity and innovation, coupled with effective SMM strategies that strengthen market positioning and revenue flows, are shown to be significant drivers of sustainable financial growth. The managerial implications of this integration are profound, underscoring the need for business leaders to consider investments in human resource development and strategic marketing as pivotal to the company's long-term success rather than as mere departmental functions. Through a quantitative analysis using SMARTPLS with a sample size of 150, the research contributes to management literature by highlighting the often-overlooked functional interconnections between HRM and SMM divisions. It challenges the conventional compartmentalization of these functions and advocates for a more integrative approach within corporate strategies. The findings indicate that companies embracing this integrated approach tend to report superior financial performance. This study addresses a gap in existing literature by demonstrating the collective impact of HRM and SMM on CFP across various industries, organization sizes, and cultural contexts, emphasizing the strategic amalgamation of these practices as a source of competitive advantage and financial enhancement.
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