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Nisrina, Ulfah Laila
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Social Sciences Other

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Optimasi Laba: Menelusuri Pengaruh Modal Kerja dan Pendapatan terhadap Laba Bersih di PDAM Subair, Nur Aidah; Machmud, Mulyana; Umar, Fahruddin A.; Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 9 No 3 (2023): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Penelitian ini bertujuan untuk mengetahui pengaruh Modal Kerja dan Pendapatan secara parsial dan simultan terhadap Laba Bersih PDAM Kota Parepare periode 2018-2022. Metode analisis yang digunakan yaitu deskriptif kuantitatif, menggunakan data sekunder yaitu laporan keuangan perusahaan PDAM Kota Parepare. Adapun pengujian yang digunakan antara lain Analisis Regreso Linear Berganda, Uji t (parsial), Uji F (Simultan), dan Uji Koefisien Determinasi. Hasil penelitian menunjukkan bahwa Modal Kerja (X1) tidak berpengaruh terhadap Laba Bersih (Y) secara parsial pada PDAM Kota Parepare dengan nilai t hitung < t tabel (0.361 < 4.302). Pendapatan (X2) tidak berpengaruh secara parsial terhadap Laba Bersih (Y) pada PDAM Kota Parepare dimana nilai t hitung < t tabel (0.683 < 2.919). Modal Kerja dan Pendapatan secara simultan tidak berpengaruh terhadap Laba Bersih perusahaan pada PDAM Kota Parepare dimana f hitung < f tabel (1.156 < 19.00).
Analisis Kinerja Keuangan PDAM Tanah Toraja dengan EVA 2020-2022 Paulus, Shelin; Machmud, Mulyana; Suwandi, Suwandi; Nisrina, Ulfah Laila
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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Analysis of Economic Value Added (EVA) as a measuring tool for the financial performance of the Regional Drinking Water Company (PDAM) in Tanah Toraja Regency. The purpose of this research is to find out how the financial performance of the Regional Drinking Water Company (PDAM) in Tanah Toraja Regency is measured using the Economic Value Added (EVA) Method. The analytical method used in this study is to use a quantitative method with a descriptive analysis model. The sample used is the financial statements in the form of income statements and balance sheets. primary and secondary data types, with data collection techniques namely observation, interviews, documentation, and literature research. These results indicate that within 3 years, from 2020 to 2022, the negative EVA value has decreased, EVA < 0 . This can be seen from the results of the EVA analysis from 2020 to 2022 for the Regional Drinking Water Company (PDAM) of Tanah Toraja Regency which has a negative value and is below zero, namely in 2020 the EVA for the Regional Drinking Water Company (PDAM) of Tanah Regency Toraja is (Rp.6.300.442), in 2021 it is (Rp.7.272.384) and in 2022 EVA is (Rp.6.914.619). A negative EVA means that the financial performance of the Toraja Regional Drinking Water Company (PDAM) is unhealthy or does not experience added economic value for the company.
Pengukuran Kinerja Keuangan PDAM melalui Rasio Likuiditas dan Profitabilitas Wati, Ika; Machmud, Mulyana; Hasan, Hamida; Nisrina, Ulfah Laila
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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Analysis of Liquidity Ratio and Profitability in Measuring Financial Performance at the Regional Public Drinking Water Company Tirta Karajae Kota Parepare. This study aims to determine the financial performance of the Tirta Karajae Regional Public Drinking Water Company in terms of liquidity and profitability ratios. This study used quantitative descriptive method. By using secondary data sourced from financial statements consisting of Balance Sheet and Income Statement. Abstrak ditulis dalam bahasa Inggris. The results showed that: Financial performance based on the Liquidity Ratio at the Current Ratio, Quick Ratio, Cash Ratio, and Cash Turnover Ratio from 2020-2022 is in good condition because the calculation results are above industry standards. Meanwhile, the Inventory to Net Working Capital from 2020-2022 is in poor condition because the calculation results are below industry standards. Financial performance based on the Profitability Ratio on Net Profit Margin (NPM), Return on Investment (ROI), and Return on Equity (ROE) from 2020-2022 is in poor condition because the calculation results are below industry standards.
Pengaruh Kualitas Layanan, Promosi dan Digital Marketing Terhadap Keputusan Kredit Harjum, Harjum; Putra, Pandi; Nisrina, Ulfah Laila
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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The objectives of this study were (1) To determine the quality of service, promotion and digital marketing partially affect credit decisions at PT Mega Finance Parepare Branch. (2) To determine the quality of service, promotion and digital marketing simultaneously affect credit decisions at PT Mega Finance Parepare Branch. The data collection techniques that researchers use in this study are observation, interviews, questionnaires, and documentation. As a population, all credit customers of PT Mega Finance Parepare Branch. In order for this research to be precise and proportional, the slovin formula is used in this study where population members are sampled. Thus the number of samples in this study was 293 people. The results of this study indicate that (1) Service Quality Variable (X1) has a partial effect on credit decisions at PT Mega Finance Parepare Branch with tcount> ttable (3.081> 1.971) and significant <0.05 (0.002 <0.05). (2) Promotion Variable (X2) has no partial effect on credit decisions at PT Mega Finance Parepare Branch with the results of tcount < ttable (1.289 < 1.971) and significant > 0.05 (0.198 > 0.05). (3) Digital Marketing variable (X3) has a partial effect on credit decisions at PT Mega Finance Parepare Branch with tcount < ttable (14.764> 1.971) and significant> 0.05 (0.000 < 0.05). (4) Service Quality, Promotion and Digital Marketing simultaneously affect credit decisions at PT Mega Finance Parepare Branch with Fcount> Ftable (124.475> 2.64) and significant <0.05 (0.000 <0.05). (5) The value of R2 = 0.564 means that the influence of the variables of Service Quality (X1), Promotion (X2) and Digital Marketing (X3) on Credit Decisions (Y) is 56.4%. While the remaining 43.6% is influenced by other variables not included in this study such as product quality, price, brand image, marketing mix, etc.
Komitmen Kerja dan Kompensasi Terhadap Kepuasan Kerja Pegawai Wasna, Wasna; Nur, Irawati; Nirwana, Nirwana; Nisrina, Ulfah Laila
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 research aims to determine the effect of work commitment and compensation on job satisfaction of employees of the Ministry of ATR/BPN Land Agency of Parepare City.The population used in this research were 57 employees of the Ministry of ATR/BPN of the Parepare City Land Agency using a saturated sampling technique, meaning using the entire population as the research sample. The descriptive analysis method uses a Likert scale as a measuring data was processed using SPSS software. The independent variables in this research are Work Commitment (X1), Compensation (X2). The dependent variable in this research is Job Satisfaction (Y). The results of this research show that the Work Commitment variable (X1) has a partial and significant effect on Job Satisfaction of employees of the Ministry of ATR/BPN Land Agency of Parepare City with the results obtained tcount 4.582 > ttable 1.673 with significance (0.000 < 0.05). The Compensation Variable (X2) has a partial and significant effect on Job Satisfaction of employees of the Ministry of ATR/BPN Parepare City Land Agency with the results obtained tcount 1.745 > ttable 1.673 which is significant (0.128 < 0.05). And for the work commitment variable, compensation has a simultaneous effect on the job satisfaction variable with the results obtained being Fcount (42,298) > Ftable (1.42).
Analisis Pengelolaan Keuangan UMKM di Sektor Kuliner dalam Meningkatkan Keberlanjutan Usaha Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economic development, especially in the culinary sector, which is experiencing significant growth in Parepare City. However, weak financial management remains a major challenge to business sustainability. This study aims to analyze financial management practices among culinary MSMEs in Parepare and their impact on business sustainability. This study uses a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation from eight business owners selected using purposive sampling. The results indicate that most MSMEs have not implemented structured financial planning and still rely on intuition when making business decisions. The lack of record keeping makes it difficult for business owners to identify operational costs, calculate profits accurately, and maintain cash flow stability. Meanwhile, MSMEs that separate business and personal finances and maintain regular financial records show better financial performance and development potential. This study concludes that improving financial literacy and applying disciplined financial management is essential in supporting the sustainability and growth of culinary MSMEs in Parepare. The findings are expected to contribute to strengthening managerial capacity and guiding stakeholders in empowering MSMEs through targeted financial management assistance
Persepsi Pelaku UMKM Terhadap Kewajiban Pajak Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This qualitative study explores how micro, small, and medium enterprise (MSME) actors perceive tax obligations within the Indonesian fiscal environment. The research aims to understand the attitudes, awareness levels, and behavioral tendencies of MSME actors toward taxation. Using a phenomenological approach, data were collected through semi‑structured interviews with MSME owners from various sectors. Findings indicate that perceptions are shaped mainly by three factors: clarity of tax regulations, administrative complexity, and perceived benefits of paying taxes. While most respondents acknowledge the importance of taxation for national development, challenges such as limited knowledge, fear of audits, and difficulties in using digital tax systems persist. The study suggests that targeted education programs and simplified procedures could strengthen voluntary compliance.
Persepsi Mahasiswa Akuntansi Mengenai Tax Evasion Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study examines accounting students’ perceptions of tax evasion using a qualitative descriptive approach through in-depth interviews with students who have taken or are taking taxation courses. The findings indicate that accounting students generally perceive tax evasion as an illegal act that violates professional ethics and social responsibility and harms the state by reducing tax revenue and creating fiscal injustice. However, some students show neutral or ambiguous attitudes toward tax evasion, particularly when influenced by perceptions of tax system unfairness and low trust in government. The study concludes that students’ perceptions of tax evasion are shaped not only by technical taxation knowledge but also by ethical values, educational experiences, and social context, highlighting the importance of strengthening ethics and integrity education in accounting and taxation learning.
Analisis Rasio Likuiditas dalam Mengukur Kinerja Keuangan PT. Matahari Departement Store Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to analyze the liquidity performance of PT Matahari Department Store Tbk during the 2021–2023 period by evaluating five key liquidity ratios: current ratio, quick ratio, cash ratio, cash turnover, and inventory to net working capital. Liquidity is essential for retail companies because daily operational activities—such as inventory purchases, employee salaries, store rental payments, and obligations to suppliers—require adequate short-term financial capability. This research employs a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The results indicate that the company’s liquidity condition is generally weak and falls below the standard benchmarks of the retail industry in Indonesia. The current ratio and quick ratio show a consistent decline, reflecting the company’s inability to cover its short-term liabilities with available current assets, and highlighting increased dependence on inventory, which cannot be immediately converted into cash. The cash ratio also remains far below the ideal level, demonstrating limited cash reserves and a reliance on daily operating inflows to meet short-term obligations. Despite these weaknesses, the cash turnover ratio shows a continuous improvement each year, indicating efficient utilization of cash to generate sales. However, this efficiency has not been sufficient to address the negative net working capital condition caused by higher current liabilities compared to current assets. verall, the study concludes that PT Matahari Department Store Tbk faces significant liquidity challenges, and improvements in working capital management are necessary to ensure financial stability and business continuity.
Penerapan Sistem Pembayaran Digital dalam Berdagang Nisrina, Ulfah Laila
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 3 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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This study aims to explore the implementation of digital payment systems in trading activities using a qualitative descriptive approach. The research focuses on understanding traders’ experiences, perceptions, and adaptation processes in adopting digital payment methods within their daily business operations. Data were collected through in-depth interviews and direct observation of traders who have implemented, or are in the process of implementing, digital payment systems. Informants were selected purposively to capture diverse backgrounds, types of businesses, and levels of technology adoption. The data were analyzed using thematic analysis to identify patterns, meanings, and relationships among the findings. The results show that digital payment systems are generally perceived by traders as facilitating faster and more convenient transactions, increasing customer satisfaction, and supporting business competitiveness. However, the study also reveals several challenges, including limited digital literacy, concerns about transaction security, and dependence on internet connectivity. The discussion indicates that successful implementation of digital payment systems is not solely determined by technological availability but is strongly influenced by traders’ perceptions, adaptability, and environmental support. This study concludes that digital payment systems have positive potential for small-scale trading activities, provided that adequate education, assistance, and infrastructure support are continuously strengthened.
Co-Authors Ali, Rustan Atrimus, Sebsem Auliah Ambarwati Derek, Kevin Joshua Dwi Budi Santoso edy susanto Hamida Hasan Harjum, Harjum Hidayatullah, Andi Muh Syukur Ika Wati Juliana Juliana Jusnia Jusnia, Jusnia Lukman, Siti Diva Syarifah Matakupan, Suryana Salomi Nilam, Nilam Nirwana, Nirwana Nur, Irawati Oktaviandani, Celine Rizki Paulus, Shelin Rifani, Riza Amalia Saputri, Asri Ainun Dwi Srimiatun, Srimiatun Subair, Nur Aidah Sulawati Sulpiani, Lili Suwandi Suwandi Syahban Mada Ali Umar, Fahruddin A. Wasna, Wasna Zaimar, Fina Ruzika