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Guasmin
Fakultas Ekonomi Dan Bisnis, 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- International Journal of Health, Economics, and Social Sciences (IJHESS)
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.
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%.
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.
Financial Performance and Profitability as Determinants of Stock Prices in Indonesia Guasmin Guasmin; Burhanuddin Burhanuddin; Rajindra Rajindra
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.4896

Abstract

This study aims to examine the effect of financial performance on stock prices in manufacturing companies within the consumer goods subsector in Indonesia during the 2020–2024 period, with return on assets as a mediating variable. Financial performance is measured using the current ratio, the debt-to-equity ratio, and the total asset turnover. Secondary data were collected from annual reports, financial statements, and historical stock prices, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that the current ratio and total asset turnover have a significant positive effect on profitability, while the debt-to-equity ratio has a significant negative effect. Profitability also has a significant positive effect on stock prices. The direct effect analysis shows that current ratio and total asset turnover significantly increase stock prices, whereas the debt-to-equity ratio is not significant. The indirect effect analysis shows that profitability partially mediates the influence of current ratio and total asset turnover on stock prices and fully mediates the negative influence of debt-to-equity ratio on stock prices. The findings highlight profitability as a crucial link between financial performance and stock price movements, offering strategic guidance for investment and financial policy decisions in dynamic economic conditions.
Peranan Akuntansi Keuangan dalam Meningkatkan Transparansi dan Akuntabilitas Laporan Keuangan pada BUMDes di Kota Palu: The Role of Financial Accounting in Increasing Transparency and Accountability of Financial Reports at BUMDes in Palu City Dasa Febrianti; Guasmin; Marwana
Jurnal Kolaboratif Sains Vol. 9 No. 6: Juni 2026 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11683

Abstract

Penelitian ini bertujuan untuk menganalisis peranan akuntansi keuangan dalam meningkatkan transparansi dan akuntabilitas laporan keuangan pada Badan Usaha Milik Desa (BUMDes) di Kota Palu. Secara konseptual, akuntansi keuangan berperan penting dalam mewujudkan tata kelola keuangan desa yang baik (*good financial governance*) dengan prinsip transparansi, akuntabilitas, dan partisipasi publik. Namun, penelitian terdahulu menunjukkan bahwa implementasi prinsip tersebut pada level lokal, termasuk BUMDes, masih menghadapi kendala sumber daya, pelatihan, serta dukungan teknologi yang terbatas. Penelitian ini menggunakan metode kualitatif deskriptif dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pengurus BUMDes di Kota Palu. Hasil penelitian menemukan bahwa penerapan sistem akuntansi keuangan yang terstruktur mampu meningkatkan transparansi laporan keuangan dan memperkuat akuntabilitas publik. Secara teoritis, penelitian ini memperluas kajian tentang hubungan antara sistem akuntansi dan *good governance* dalam konteks lembaga ekonomi desa. Secara praktis, hasil penelitian memberikan rekomendasi bagi pemerintah daerah untuk memperkuat pelatihan akuntansi digital dan sistem pelaporan keuangan berbasis teknologi informasi di seluruh BUMDes. This study aims to analyze the role of financial accounting in improving the transparency and accountability of financial reports in Village-Owned Enterprises (BUMDes) in Palu City. Conceptually, financial accounting plays a crucial role in realizing good village financial governance (*good financial governance*) based on the principles of transparency, accountability, and public participation. However, previous research indicates that the implementation of these principles at the local level, including BUMDes, still faces constraints in terms of resources, training, and limited technological support. This study uses a descriptive qualitative method with data collection through interviews, observations, and documentation of BUMDes administrators in Palu City. The results found that the implementation of a structured financial accounting system can improve the transparency of financial reports and strengthen public accountability. Theoretically, this study expands the study of the relationship between accounting systems and *good governance* in the context of village economic institutions. Practically, the results of the study provide recommendations for local governments to strengthen digital accounting training and information technology-based financial reporting systems across BUMDes.
The Impact of Chasless Society and Financial Technology on the Consumptive Lifestyle of Students of the University of Muhammadiyah Palu Chusnul Khatima Nawir Risah; Guasmin; Umar
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 2: April 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i2.10936

Abstract

This study aims to analyze the effect of Cashless Society and Financial Technology on the consumptive lifestyle of students at Universitas Muhammadiyah Palu. This research employs a quantitative approach using multiple linear regression analysis. The sample consists of 246 students selected through a specific sampling technique. Data were collected questionnaires and analyzed using simultaneous testing (F-test) and partial testing (t-test). The findings reveal that, simultaneously, Cashless Society and Financial Technology have a significant effect on students' consumptive lifestyle. However, partially, Cashless Society does not have a significant effect, whereas Financial Technology has a significant influence on the consumptive lifestyle. These results indicate that ease of access, service flexibility, and fintech features such as paylater and digital promotions are more dominant in driving consumptive behavior compared to non-cash payment systems. In conclusion, Financial Technology is identified as the primary factor influencing students' consumptive lifestyle in the digital era. Therefore, enhancing financial literacy is essential to ensure that the use of financial technology can be managed wisely.
Analisis Kinerja Keuangan Pada Pt. Bank Rakyat Indonesia TBK. Menggunakan Metode Risk Profile Good Corporate Governance Earning Capital Periode 2021-2023: Financial Performance Analysis at PT. Bank Rakyat Indonesia Tbk. Using the Risk Profile and Good Corporate Governance Earning Capital Method for the 2021-2023 Period Egi Prayogi; Guasmin; Sri Haryani
Jurnal Kolaboratif Sains (Special Issue) - Jurnal Kolaboratif Sains (JKS) - Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.10273

Abstract

Tujuan penelitian ini yaitu untuk menganalisis kinerja keuangan pada PT. Bank Rakyat Indonesia yang terdaftar di Bursa Efek Indonesian periode 2021-2023 menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) dengan pendekatan deskriptif kuantitatif. Pengumpulan data menggunakan laporan keuangan tahunan yang dipublikasikan melalui website resmi Bursa Efek Indonesia idx.co.id. Berdasarkan hasil penelitian menunjukan bahwa kinerja keuangan pada Bank Rakyat Indonesia yang terdaftar di BEI periode 2021-2023 dilihat dari Risk Profile yaitu dengan menganalisis risiko pembiayaan dengan rasio NPF Bank Rakyat Indonesia dalam kategori baik pada tahun 2021 dan sangat baik pada periode 2022-2023. Analisis risiko likuiditas dengan rasio LDR Bank Rakyat Indonesia 2021-2023 cukup baik. Good Corporate Governance dengan hasil baik, Rasio ROA Bank Rakyat Indonesia periode 2021-2023 dalam kategori baik, rasio BOPO Bank Rakyat Indonesia periode 2021-2023 dalam kategori sangat baik, begitupun rasio Capital Adequency Ratio (CAR) dalam kategori sangat baik.
Pemberdayaan Masyarakat Melalui Pengembangan Usaha Kuliner Dalam Meningkatkan Pendapatan Asli Daerah Di Kecamatan Parigi Tengah Awaludin; Ali Supriadi; Guasmin; Dikcy yusuf; Rukhayati
Sambulu Gana : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Mei 2026
Publisher : Lembaga Penelitian dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/sambulu_gana.v5i2.10943

Abstract

The development of culinary businesses based on Micro, Small, and Medium Enterprises (MSMEs) plays a strategic role in improving community welfare and contributing to Regional Original Income (PAD). This community service activity was conducted in the Sail Tomini area, Parigi Tengah District, Parigi Moutong Regency, Central Sulawesi Province, involving 30 participants from six villages. The objective of this activity was to identify culinary product types, packaging styles, and sales revenues, as well as to encourage the empowerment of entrepreneurs through the use of local raw materials. The methods used included site surveys, outreach, outreach, training, and mentoring. The results of the activity indicated that the community had developed various culinary businesses, such as yellow rice (nasi kuning), food stalls, various fried foods, meatballs, gado-gado (traditional Indonesian salad), beverages, and processed products such as chips and traditional cakes, reflecting the local economic potential. However, entrepreneurs still face challenges in business management, packaging innovation, and marketing strategies. Through training and mentoring, participants' knowledge and skills in business management, including financial record keeping, pricing, and social media utilization, improved. This activity has a positive impact on community empowerment and has the potential to increase income and contribute to local revenue (PAD) in Parigi Tengah District.
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 (2023)
Publisher : Fakultas Ekonomi dan Bisnis 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.
Co-Authors Akbar, Aqnul Muhamad Akkas, Nasrulhak Ali Djamhuri Ali Supriadi Ali Supriadi Ali Supriadi Andi Mattulada Amir Anggraeni, Rasmi Nur Aqnul Muhamad Akbar Awaludin Awaludin Awaludin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chusnul Khatima Nawir Risah Dasa Febrianti Datu, Obet Nego Tandi Dewi Sinta Dikcy yusuf Dina Dwi Rofika Sari Egi Prayogi Fanrianto FH Madjit Farid Farid Febrianti, Dasa Feni Feni Feni Feni Fera Setiyo Wardoyo Haris Abd Kadir Hastuti Hastuti Hastuti Hastuti Iksan Iksan, Iksan Iva Nuranifa Laraswati Laraswati Laraswati, Laraswati Leopold Merik Lisa Sulistiawati Lisnasari Lisnasari Mande, Henni Marwana Mattulada, Andi Maya, Siti Mohammad Rahul Syaifullah Muhammad. Fadli Mujibur Rahman Mukmin Mukmin Muthmainnah Mutmainah Mutmainah Nur Wahda Ayu Setiawati Obet Nego Tandi Datu Putri Nafa Bulan Aulia Rajindra Rasmi Nur Anggraeni Rotman Rotman Rotman, Rotman Rukhayati Salmiati Siti Maya Sri Haryani Sri Haryani Umar Wahba, Wahba Wardoyo, Fera Setiyo Yusuf, Dicky