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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Lukman, Siti Diva Syarifah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Membongkar Kinerja Keuangan: Strategi dengan Analisis Common Size di Mandiri Perkasa Interior Astuti, Fifi; Lukman, Siti Diva Syarifah; Anggerwati, A. Indah; Hasan, Hamida
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 4 (2023): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This study conducts a financial performance analysis of Mandiri Perkasa Interior utilizing common size analysis as a tool. The findings reveal fluctuations in balance sheet items such as cash, receivables, and inventory. The company demonstrates a tendency to utilize more external funding sources. The analysis also highlights a stable increase in sales and operational expenses, along with efficient tax management. Net profit after tax shows a consistent upward trend during the observed period.
Analisis Rasio Profitabilitas dan Rasio Aktivitas dalam Mengukur Kinerja Keuangan Zulkifli , Zulkifli; Machmud, Mulyana; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This research aims to find out how the financial performance of PDAM Tirta Nene Mallomo Sidrap district is measured using Profitability Ratios and Activity Ratios. The analytical method used in this research is the financial ratio analysis method. The financial reports are then analyzed using profitability ratios (Net Profit Margin, Return on investment, and Return on Equity) and Activity ratios (Inventory Turn Over, Working Capital Turn Over, Fixed Assets Turn Over, and Total Assets Turn Over).These results show that: for the profitability ratio, namely Net Profit Margin, from 2020 to 2022 it does not comply with established industry standards. Return on investment, from 2020 to 2022, does not yet comply with established industry standards, and Return on Equity, from 2020 to 2022 does not comply with established industry standards. For the Activity ratio, namely Inventory Trun Over, from 2020 to 2022 it is in accordance with established industry standards. For Working Capital Turn Over, 2020 to 2022 does not yet meet established industry standards. For Fixed Assets Turn Over, 2020 to 2022 does not yet comply with established industry standards and Total Assets Turn Over, 2020 to 2022 does not comply with established industry standards.
Dampak Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan Wahsya, Wahsya; Andi Sapada, Achmad Faisal; Nur, Irawati; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 1 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine whether leadership style and work motivation partially and simultaneously affect the performance of employees of PT Yamaha Suracojaya Sidrap. Data collection techniques used in this study are observation, interviews, questionnaires, and documentation. With the population being all employees at PT Yamaha Suracojaya Sidrap. In order for this research to be precise and proportional, in this study saturated sampling was used where population members were sampled. Thus the number of samples in this study were 39 people. The results of this study indicate that (1) the Leadership Style variable (X1) has a partial effect on employee performance at PT. Yamaha Suracojaya Sidrap with tcount> ttable (5.595> 2.028) and significant <0.05 (0.000 <0.05). (2) The Work Motivation variable (X2) has no partial effect on employee performance at PT Yamaha Suracojaya Sidrap with the results of tcount < ttable (1.341 < 2.028) and significant> 0.05 (0.188> 0.05). (3) Leadership Style and Work Motivation simultaneously affect employee performance at PT. Yamaha Suracojaya Sidrap with Fcount> Ftable (19.735> 3.28) and significant <0.05 (0.000 <0.05). (4) The value of R2 = 0.654 means that the influence of the variables of Leadership Style (X1) and Work Motivation (X2) on Employee Performance (Y) is 65.4%. While the remaining 34.6% is influenced by other variables not included in this study such as leadership, reward, workload, ability, etc.
Budaya Organisasi dan Lingkungan Kerja Terhadap Produktivitas Pegawai Azis, Resky Quinsa Dwi; Beddu, Megawati; Alimuddin, Firman; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 1 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine and express the relationship that exists in the variables of organizational culture and work environment on employee productivity at the Sidenreng Rappang Ministry of Religion Office, both partially and simultaneously. The analysis method used in this research is Multiple Linear Regression Analysis, Validity Test, Rehability Test, Partial Test (t test), Simultaneous Test (F test) and Coefficient of Determination Test (R2 Test) with a total sample respondents of 41 people. The results showed that organizational culture (X1) has a positive and significant effect partially on work productivity (Y) of employees of the Sidenreng Rappang Ministry of Religion Office, with a t-count value of 5.844> t-table 2.024 and a significant value of 0.000 <0.05. Work Environment (X2) has a positive and significant effect partially on work productivity (Y) of employees of the Sidenreng Rappang Ministry of Religious Affairs Office, with a t-count value of 2.588> t-table 2.024 and a significant value of 0.014 <0.05. Each variable simultaneously has a positive and significant effect on the productivity of employees of the Sidenreng Rappang Ministry of Religious Affairs Office with an F-count value of 45.695> F-table 3.24 and a significant value of 0.000 <0.05.
Penerapan Economic Value Added (EVA) untuk Mengukur Kinerja Keuangan Apotek Sehat Bersama Parepare Riska, Riska; Tijjang, Bakhtiar; Sudirman, Irmayanti; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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The purpose of this study was to determine and analyze financial performance using the EVA method at Apotek Sehat Bersama Parepare to increase economic added value. The data collection techniques used are observation, interviews, documentation and literature study. The analysis method used in this research is quantitative descriptive data. The data analysis method in this study uses the Economic Value Added (EVA) method. The object of this research uses financial statements in the form of statements of financial position (balance sheet) and profit and loss from 2020-2022. The results of the calculation of Economic Value Added (EVA) at Apotek Sehat Bersama Parepare for the period 2020-2022 show that the EVA value for 3 consecutive years produces a positive EVA value, which means that the company has succeeded in increasing economic added value. In 2020 the EVA value was Rp. 102,957,248, - then in 2021 the company's EVA value decreased by Rp. 81,985,229, - and in 2022 the EVA value increased by Rp. 91,236,961, -. It can be seen that the financial performance of Apotek Sehat Bersama Parepare using the Economic Value Added (EVA) method can increase economic added value and the financial performance of Apotek Sehat Bersama Parepare can be said to be good.
Pengaruh Kualitas Produk, Harga, dan Kepercyaan Terhadap Keputusan Pembelian Pada Marketplace Shopee Ekasari, Dhea; Putra, Pandi; Muslimin, Ulyana; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 2 (2023): Desember
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine the effect of product quality, price and trust on purchasing decisions at the Shopee marketplace. This type of research is quantitative. The data source used is primary data and the sample in this study is the people of Parepare City who have made purchases at the Shopee marketplace. The data collection technique used was a questionnaire and the analysis technique used was multiple linear regression using SPSS version 23. The results of this study indicate that the Price and Trust variables partially affect the Purchasing Decision with a t-count value of Price of 5.034> 2.003 with a significant value of 0.000> 0.05 while the t-count value of Trust is 2.888> 2.003 with a significant value of 0.006 < 0.05 while the Product Quality variable has no partial effect with a t-count value of 1.057 < 2.003 with a significant value of 0.295> 0.05. The results of this study also show that there is a simultaneous influence on the variables of Product Quality, Price and Trust on Purchasing Decisions, where the F-count> F-table is 12.103> 2.77 with a significant value of 0.000 <0.05.
Dampak Lingkungan Kerja dan Stress Kerja Terhadap Performa Pegawai L, Riska Gebiyanti; Andi Sapada, Achmad Faisal; Hartati, Hartati; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 3 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to analyze the influence of the work environment and work stress on employee performance at the Sidrap Religious Court. The results show that the work environment partially has a negative influence on employee performance, while work stress simultaneously has a positive and significant influence on employee performance
Dari Budaya hingga Lingkungan: Mengungkap Faktor Penentu Kinerja Pegawai Dinas PP-PA Parepare Hudabiah, Diyah; Ali, RustanA; Darmawansah, Darmawansah; Lukman, Siti Diva Syarifah
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 3 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine whether organizational culture and work environment partially and simultaneously affect the performance of employees of the Parepare City Women's Empowerment and Child Protection Office. The analytical method used is multiple linear regression with validity, reliability and hypothesis testing through partial tests and simultaneous tests. The results showed that organizational culture (X1) had no significant effect partially on the performance of employees of the Parepare City Women's Empowerment and Child Protection Office, this was shown based on a significant value of 0.473 greater than 0.05, the work environment (X2) had a positive and significant effect partially on the performance of employees of the Parepare City Women's Empowerment and Child Protection Office, this was shown based on a significant value of 0.000 less than 0.05. Simultaneously organizational culture and work environment affect the performance of employees of the Parepare City Office of Women's Empowerment and Child Protection, this is indicated based on a significant value of 0.000 less than 0.05.
Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan Indihome Musdalifah, Musdalifah; Tijjang, Bakhtiar; Lukman, Siti Diva Syarifah; Rifani, Riza Amalia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine the effect of product quality and service quality partially and simultaneously have a positive and significant effect on customer satisfaction Indihome Parepare City. The research method used is the quantitative method, using primary data sourced from the results of distributing questionnaires to 90 samples that have been answered by respondents. The analysis technique used includes validity and reliability tests, hypothesis testing in the form of a simultaneous significant test (f test) and partial significance test (t test), multiple linear regression tests and also the coefficient of determination test (R2 test) using the IBM SPSS 25 program.The results of this study indicate that all questionnaire statements in the three variables (product quality, service quality and customer satisfaction) are declared valid and reliable. By testing the hypothesis showing that partially and simultaneously product quality and service quality have a positive and significant effect on customer satisfaction Indihome Kota Parepare
Perputaran Piutang, Perputaran Persediaan dan ROA Menggunakan Pendekatan DuPont Pada Perusahaan Perdagangan yang Terdaftar di BEI Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to determine the effect of accounts receivable turnover and inventory turnover on return on assets (ROA) using the DuPont system approach. The data used in this study are secondary data taken from the Indonesia Stock Exchange (IDX) database, which can be accessed through the official website www.idx.co.id. The independent variables in this study are accounts receivable turnover (X1) and inventory turnover (X2), while return on assets (ROA) is used as the dependent variable. The results showed that (1) accounts receivable turnover partially had a significant positive effect on return on assets (ROA); (2) inventory turnover partially had a significant positive effect on return on assets (ROA).
Co-Authors Ali, RustanA Alimuddin, Firman Aliyah, Nur Andi Sapada, Achmad Faisal Anggerwati, A. Indah Anggerwati, Andi Indah Astuti, Fifi Azis, Resky Quinsa Dwi BEDDU, MEGAWATI Darmawansah, Darmawansah Ekasari, Dhea Hamida Hasan Hartati Hartati Hidayatullah, Andi Muh Syukur Hudabiah, Diyah Jusnia, Jusnia L, Riska Gebiyanti Matakupan, Suryana Salomi Musdalifah Musdalifah Muslimin, Ulyana Nilam, Nilam Nisrina, Ulfah Laila Nur, Irawati Nurul Riska Ainun Rifani, Riza Amalia Riska Riska Sari, Eli Delina Sarira, Gracia Rani Sudirman, Irmayanti Syamsuriani Tijjang, Bakhtiar Wahsya, Wahsya Yunisara, Yunisara Zaimar, Fina Ruzika Zulkifli , Zulkifli