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Analisis Pengukuran Kinerja Keuangan Daerah Pemerintah Kabupaten Buton Selatan Asmar, La Ode; Ridzal, Nining Asniar
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7936

This research aims to determine the Financial Performance of the Regional Government of South Buton Regency in terms of Financial Ratios including the Independence Ratio, Effectiveness Ratio, Regional Financial Activity Ratio, and Growth Ratio. The data used in this research is the South Buton Regency Regional Government Budget Ralization Report for 2018-2022. In this research, the method used is quantitative descriptive analysis method. Data collection methods were carried out by interviews and documentation. Based on the research results, the following conclusions were obtained: (1) The Regional Financial Independence Ratio is still very low in the instructive relationship pattern because the average is 3.91%, (2) The Effectiveness Ratio shows that the Regional Financial Performance of the South Buton Regency Regional Government is categorized as very effective because the average is 172.15%, (3) The financial activity ratio of the Regional Government of South Buton Regency shows that the majority of funds owned by the Government of South Buton Regency still prioritize operational spending with an average of 67.95% compared to average capital expenditure is 30.09%, and (4) the Growth Ratio shows that the Financial Performance of the South Buton Regency Regional Government is always fluctuating and categorized as less than good.

Profitabilty and Liquidity Analysis To Asses Financial Performance Of PT. Adaro Energy Tbk. Kusi, Ameliyani; Mahmuda, Dewi; Ridzal, Nining Asniar
Proceeding Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 1 No. 1 (2020): Armoring the Youth to Contribute to the SDGs
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.317 KB)

This study aims to assess the financial performanceof PT. Adaro Energy Tbkby using financial ratio analysis during 2018-2019. The financial ratios used are profitability and liquidity. Profitabilityratios of PT. Adaro Energy Tbkshows an efficient performance in terms of Net Profit Margin where the ratio is above the industry average. This great performance also shows by company’s Return On Assets where the value is also above the industry average. While in terms of Return on Equity, the company performance is not good because the ratio is below the industry average. In terms of liquidity, the company’s performance shows good liquidity because both Current Ratio and quick ratio indicatesthe condition of company liquidity is very good, where both ratios are above the industry average.

Determinants of the Value Regional Government Financial Information Reports Ridzal, Nining Asniar; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7743

The purpose of this study is to directly demonstrate the factors influencing the financial report data value from local governments. The 32 regional apparatus organizations of the Baubau City government are the subjects of this study. 128 people participated in this study, including the financial treasurer, head of finance, secretary, and head of OPD. Questionnaires were employed in this study in order to gather data. The questionnaire in this study is measured using a Likert scale. Multiple linear regression analysis is the type of data analysis that was performed using the SPSS data processing software. This study employs quantitative methods. This research finds that the implementation of government accounting standards partially influences the value of financial report information. The information value of financial reports is influenced by the competence of human resources and how well the local government information system runs. Simultaneously, government accounting regulations, the quality of human resources, and local government information systems influence the information value of financial reports . . The implication of this research is that this research can fill gaps and provide useful information for local governments in increasing the value of financial report information

Investment Decisions in Business Strategy: The Role of Leverage, Sales Growth, Liquidity, Profitability, and Cash Flow Ridzal, Nining Asniar; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; HS, Rahmawati
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7896

The purpose of this study is to ascertain how investment decisions in technology businesses listed on the Indonesia Stock Exchange are influenced by factors such as leverage, cash flow, profitability, sales growth, and liquidity. By gathering annual reports and financial report data, this study was carried out on technology companies listed on the Indonesia Stock Exchange (BEI). The population of this research is 44 technology sector companies listed on the IDX. The sample was determined using the Purposive Sampling method using criteria. There are six companies that meet the criteria, and this research was conducted for five years, so there is a total of 30 data in this research. The type of data used is quantitative data in the form of financial reports and annual reports of technology sector companies listed on the IDX for the 2018-2022 period, which is secondary data from this research. The data analysis method used in this research is a quantitative descriptive analysis method with Multiple Linear Regression analysis using the SPSS ( Statistical Package for the Social Sciences) statistical tool. The findings of this research are that leverage influences investment decisions . The sales growth variable has a positive effect on investment decisions . The liquidity variable has a positive effect on investment decisions with value significant of 0.041 . Meanwhile, the profitability and cash flow variables partially have no effect on investment decisions, with significance values of 0.112 and 0.113 respectively .

Digital Marketing Strategy to Increase Product Selling Prices Ridzal, Nining Asniar; Sujana, I Wayan; Malik, Ernawati; Asrya, Asrya; Kirana, Laode Indra
Room of Civil Society Development Vol. 4 No. 1 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.476

This community service program aims to enhance the understanding and skills of MSME actors in Koholimombono Village in implementing digital marketing strategies to increase product selling prices. In the digital era, technology-based marketing plays a crucial role in expanding market reach and improving business competitiveness. However, many MSMEs still rely on conventional marketing methods due to limited knowledge and resources. The method used in this program includes seminars, hands-on training, and practical sessions covering the use of social media for marketing, cost-based and value-added pricing techniques, and product innovation to enhance market appeal. Evaluation results show that 80% of participants understood and successfully implemented digital marketing strategies in their businesses. Additionally, there was a significant increase in awareness of the importance of digitalization in marketing and improved skills in determining competitive selling prices. This program not only provides short-term benefits through increased knowledge but also involves continuous monitoring and mentoring sessions to ensure the effective implementation of digital strategies. Thus, this initiative contributes to local economic growth by enhancing MSME competitiveness.

MENINGKATKAN JIWA ENTREPRENEUR ISLAMI GENERASI MUDA MELALUI SEMINAR WIRAUSAHA ISLAMI Sujana, I Wayan; Ridzal, Nining Asniar
JCES (Journal of Character Education Society) Vol 5, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v5i2.8136

Abstrak: Tujuan kegiatan pengabdian masyarakat melalui seminar ini adalah memberikan ilmu dan wawasan baru kepada generasi muda terutama untuk membuka semangat jiwa entrepreneur Islami sehingga menumbuhkan semangat jiwa generasi muda untuk menjadi wirausaha islami. Metode yang dilakukan dalam kegiatan ini adalah metode ceramah. Desa Boneatiro Barat merupakan Desa yang memiliki banyak potensi. Membuka peluang bagi generasi muda untuk menjadi seorang wirausahawan. Kehadiran pemuda wirausaha menjadi faktor pendorong dalam meningkatkan aktivitas ekonomi di Desa ini. Wirausaha muda akan berdampak pada kesempatan kerja dan peningkatan pendapatan sekaligus mengurangi kemiskinan di kalangan penduduk. Namun yang dipahami generasi muda tentang kekhususan kewirausahaan, mulai dari konsep dan karakteristiknya, termasuk kewirausahaan Islami, masih relatif rendah. Operasi bisnis masih dilakukan atas dasar pengalaman tanpa didukung oleh pemahaman dan ilmu yang memadai. Adanya tempat-tempat terbuka untuk melaksanakan bisnis adalah salah satu faktor yang mendorong pemuda untuk berbisnis di samping faktor lainnya. Hanya saja banyak pemuda di desa ini justru mencari pekerjaan di luar dari Desa Boneatiro Barat. Abstract: The purpose of community service activities through this seminar is to provide new knowledge and insights to the younger generation, especially to open the spirit of the Islamic entrepreneurial spirit so as to foster the spirit of the young generation to become Islamic entrepreneurs. The method used in this activity is the lecture method. Boneatiro Barat Village is a village that has a lot of potential. Opening opportunities for the younger generation to become entrepreneurs. The presence of entrepreneurial youth is a driving factor in increasing economic activity in this village. Young entrepreneurs will have an impact on job opportunities and increase income while reducing poverty among the population. However, what the younger generation understands about the specifics of entrepreneurship, starting from its concepts and characteristics, including Islamic entrepreneurship, is still relatively low. Business operations are still carried out on the basis of experience without being supported by adequate understanding and knowledge. The existence of open places to do business is one of the factors that encourage youth to do business in addition to other factors. It's just that many youths in this village are looking for work outside of Boneatiro Barat Village.

Digital Marketing Strategy to Increase Product Selling Prices Ridzal, Nining Asniar; Sujana, I Wayan; Malik, Ernawati; Asrya, Asrya; Kirana, Laode Indra
Room of Civil Society Development Vol. 4 No. 1 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.476

This community service program aims to enhance the understanding and skills of MSME actors in Koholimombono Village in implementing digital marketing strategies to increase product selling prices. In the digital era, technology-based marketing plays a crucial role in expanding market reach and improving business competitiveness. However, many MSMEs still rely on conventional marketing methods due to limited knowledge and resources. The method used in this program includes seminars, hands-on training, and practical sessions covering the use of social media for marketing, cost-based and value-added pricing techniques, and product innovation to enhance market appeal. Evaluation results show that 80% of participants understood and successfully implemented digital marketing strategies in their businesses. Additionally, there was a significant increase in awareness of the importance of digitalization in marketing and improved skills in determining competitive selling prices. This program not only provides short-term benefits through increased knowledge but also involves continuous monitoring and mentoring sessions to ensure the effective implementation of digital strategies. Thus, this initiative contributes to local economic growth by enhancing MSME competitiveness.

ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANGAN DI TOKO LIWANDA BAUBAU Ridzal, Nining Asniar
Jurnal Ilmiah Akuntansi Manajemen Vol. 2 No. 2 (2019): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v2i2.337

Persediaan pada umumnya meliputi jenis barang yang jumlahnya cukup banyak dan merupakan salah satu bagian yang terpenting dari seluruh aktiva perusahaan. Jumlah persediaan barang dagangan harus disesuaikan dengan tingkat kebutuhan agar dapat memenuhi permintaan konsumen namun tetap memperhatikan biaya-biaya lain yang berhubungan dengan barang tersebut. Perusahaan akan mengalami kerugian jika tidak memperhitungkan tingkat persediaan yang dimiliki. Transaksi yang berhubungan dengan persediaan barang dagangan merupakan aktivitas yang paling sering terjadi, sehingga diperlukan pencatatan dan penilaian secara terus menerus dan berkesinambungan. Selain untuk mengetahui kuantitas dan nilai persediaan barang setelah menghitung biaya-biaya yang dikeluarkan dalam pembelian. Pencatatan dan penilaian inilah yang juga akan menjadi dasar untuk mengetahui seberapa besar keuntungan yang telah diperoleh atau kerugian yang harus ditanggung perusahaan. Penelitian ini bertujuan untuk mengetahui penerapan metode pencatatan dan penilaian persediaan barang dagangan dan apakah telah sesuai dengan pernyataan standar akuntansi Keuangan (PSAK No. 14). Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu memberikan gambaran mengenai fakta-fakta yang diperoleh dari hasil penelitian lapangan secara komprehensif. Dari hasil penelitian ini menunjukkan bahwa toko Liwanda menerapkan metode pencatatan perpectual terhadap persediaan barang dagangan. Dan metode penilaian persediaan barang dagangan yang diterapkan yaitu metode eceran. Yang mana metode penilaian persediaan barang dagangan pada toko Liwanda telah sesuai dengan pernyataan Standar Akuntansi keuangan (PSAK No. 14) yang secara eksplisit dikatakan bahwa metode harga eceran sangat cocok diaplikasikan pada usaha ritel seperti yang dijalankan Toko Liwanda.

Optimalisasi Pengelolaan Zakat Profesi di Kota Baubau Sujana, I Wayan; Ridzal, Nining Asniar
Jurnal Ilmiah Akuntansi Manajemen Vol. 4 No. 2 (2021): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i2.1454

Suatu hal baru dalam hukum islam yakni zakat profesi. Undang-Undang atau aturan yang ketat mengenai zakat profesi tidak termuat dalam al-Qur’an maupun hadist Di Indonesia Potensi zakat belum dikelola secara professional dan belum berkembang optimal. Penyebabnya adalah belum efektifnya lembaga pengelola zakat dalam hal pola pengelolaan berdasarkan aspek penghimpunan, pengelolaan, penyaluran, pemantauan dan evaluasi. Kajian ini akan mengkaji peraturan perundang-undangan yaitu UU administrasi zakat No. 23 Tahun 2011 sebagai landasan hukum Badan Amil Zakat Kota Baubau. Dengan pendekatan sosiologis adalah tentang bagaimana pengelolaan zakat profesi yang dilakukan oleh Badan Amil Zakat Kota Baubau. Kemudian bagaimana Badan Amil Zakat Kota Baubau mengoptimalkan penyelenggaraan zakat Profesi sesuai Undang-Undang Nomor 23 Tahun 2011. Badan Amil Zakat Kota Baubau dalam hal pengumpulan zakat profesi belum dilakukan secara maksimal, dari jumlah yang seharusnya dapat dikumpulkan. Zakat yang dikumpulkan baru sebatas zakat profesi di kalangan ASN dengan jumlah yang relatif sangat minim. Profesi lainnya seperti pengacara, dosen, dokter di Kota Baubau belum dilibatkan. Pengumpulan zakat ini dalam pelaksanaannya oleh BAZNAS Kota Baubau masih memiliki kekurangan yakni masih kurangnya perluasan sosialisasi terkait zakat dan pembaruan pengumpulan zakat Profesi sehingga potensi zakat Profesi belum optimal sesuai harapan.

Empowerment of Sharia-Based Village Owned Enterprises (BUMDes) Sujana, I Wayan; Ridzal, Nining Asniar
Room of Civil Society Development Vol. 2 No. 4 (2023): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.196

Lawela Selatan Village, located in South Buton Regency, is a predominantly Muslim community that also receives government funding. To sustain the village's economy, the establishment of Village Owned Enterprises (BUMDes) has been crucial. Given the growing prominence of Islamic economics in Indonesia's business landscape, it is vital to explore its application within BUMDes. This endeavor aims to equip all participants, especially BUMDes management, with fundamental knowledge and comprehension of Islamic economics. The implementation of charitable activities proceeded smoothly without any notable obstacles. The BUMDes in South Lawela Village, Batauga Subdistrict, South Buton Regency, is known as BUMDes Cahaya Baru and encompasses service-oriented enterprises such as equipment rental, wedding decoration, building materials, trading companies, and the tourism sector. Furthermore, there are untapped regional potentials that present promising development opportunities. Prioritizing the development of local potentials is of utmost importance, particularly in reinforcing BUMDes based on the Sharia system due to the predominantly Muslim population. The objective of the service team is to impart knowledge to BUMDes management, specifically focusing on the advancement of Sharia-based BUMDes.

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