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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Akuntansi Manajemen Prima Abdika: Jurnal Pengabdian Masyarakat Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer JER
HS, Rahmawati
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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

Abstract

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 .
Kinerja Keuangan Berdasarkan Analisis Working Capital dan Current Ratio: Studi Kasus Pada PT Bank Danamon, Tbk. Banea, Agnes Eyne; Amiruddin; Rasyid, Syarifuddin; Darmawati; Hs, Rahmawati
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5591

Abstract

Kinerja keuangan di sektor perbankan dipengaruhi oleh berbagai faktor yang mencakup profitabilitas, likuiditas, kualitas aset, efisiensi operasional, dan tingkat solvabilitas. Evaluasi menyeluruh terhadap faktor-faktor ini sangat penting bagi manajemen bank, investor, dan regulator untuk mengambil keputusan yang bijaksana serta mengelola risiko dengan baik. Penelitian ini menganlisis kinerja keuangan PT Bank Danamon, Tbk dengan menggunakan working capital dan current ratio. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan objek penelitian adalah PT. Bank Danamon, Tbk. Data yang digunakan penelitian ini adalah laporan keuangan PT Bank Danamon, Tbk periode tahun 2019-2021. Berdasarkan hasil penelitian menunjukkan bahwa working capital dan current ratio  PT. Bank Danamon, Tbk cukup baik. Hal ini menunjukkan bahwa pada periode tahun 2019-2021 kinerja keuangan PT. Bank Danamon, Tbk cukup baik. Kontribusi ilmu pengetahuan Menambah wawasan tentang penggunaan working capital dan current ratio dalam mengevaluasi kinerja keuangan sektor perbankan, Memberikan model evaluasi kinerja keuangan yang dapat diterapkan di perusahaan lain, Memberikan evaluasi atas pengelolaan modal kerja dan rasio lancar untuk mendukung likuiditas Perusahaan, Meningkatkan kepercayaan investor melalui stabilitas keuangan yang ditunjukkan.   Financial performance in the banking sector is influenced by various factors that include profitability, liquidity, asset quality, operational efficiency, and solvency levels. A thorough evaluation of these factors is essential for bank management, investors, and regulators to make wise decisions and manage risks properly. This research analyzes the financial performance of PT Bank Danamon, Tbk using working capital and current ratio. This research uses descriptive quantitative research methods with the object of research being PT Bank Danamon, Tbk. The data used in this study are the financial statements of PT Bank Danamon, Tbk for the period 2019-2021. Based on the results of the study, shows that the working capital and current ratio of PT Bank Danamon, Tbk are quite good. This shows that in the 2019-2021 period, the financial performance of PT Bank Danamon, Tbk, was quite good. Contribution of knowledge Adding insight into the use of working capital and current ratio in evaluating the financial performance of the banking sector, Providing a financial performance evaluation model that can be applied in other companies, Providing an evaluation of working capital management and the current ratio to support the Company's liquidity, Increasing investor confidence through stability financials shown.
Overview of Fraud Dynamics in Government: Trends, Causes, and Mitigation Strategies Kohar, Yansen Pratama; Darmawati; HS, Rahmawati
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1012

Abstract

Fraud in government is a major challenge that impacts public trust and the efficiency of state administration. This study aims to analyze the trends, causes, and mitigation strategies of fraud in the government sector through a systematic literature review approach. Based on the fraud triangle theory which includes pressure, opportunity, and rationalization, it was found that fraud in the public sector is often triggered by weak internal control, political and economic pressure, and an organizational culture that is permissive of corruption. Recent trends show an increase in the use of digital technology in fraud modes, especially in data manipulation and public procurement. This study also identifies mitigation strategies, including the implementation of effective internal control, strengthening transparency, ethics education, and collaboration between supervisory institutions. These findings are expected to provide relevant policy recommendations for the government to improve transparency, accountability, and integrity in the public sector.
The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness Khadijah Darwin; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; Hs, Rahmawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4820

Abstract

This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings management
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Fuada, Nurul; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati; Hs, Rahmawati
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.
Pengaruh Kompetensi dan Independensi Account Representative terhadap Pengamanan Penerimaan Pajak Zulfitri Handayani; Bandang, Agus; HS, Rahmawati
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32803

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi dan independensi Account Representative terhadap pengamanan penerimaan pajak pada KPP Pratama Makassar Utara dan KPP Pratama Makassar Selatan. Data yang digunakan adalah data primer yang diperoleh dari hasil jawaban kuesioner. Sampel penelitian ditentukan dengan metode non-probability sampling. Penelitian ini menggunakan pendekatan kuantitatif kausal komparatif. Temuan penelitian menyatakan bahwa variabel kompetensi berpengaruh terhadap pengamanan penerimaan pajak dan independensi tidak berpengaruh. Kompetensi dan independensi Account Representative secara bersama-sama berpengaruh terhadap pengamanan penerimaan pajak.
PKM Literasi Keuangan sebagai Fondasi Pengelolaan Usaha Peternakan Sapi Perah di Desa Pinang Kabupaten Enrekang Juanda, Indira Syakira Kirana; Ningrum, Endah Murpi; Indrijawati, Aini; HS, Rahmawati; Juanda, Muhammad Reza Pahlevi; Darmawati, Darmawati
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Volume 6 Nomor 1 Tahun 2026 (Maret 2026)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v6i1.7643

Abstract

Dairy farming businesses in Enrekang Regency have significant economic potential to support food security and improve the welfare of rural communities. However, the low level of financial literacy among farmers remains a major obstacle to sustainable business management. This Community Service Activity (PKM) aims to improve dairy farmers' financial literacy, the foundation of effective, efficient, and sustainable business management. PKM implementation methods include counseling, training, mentoring, and direct practice to prepare simple financial records tailored to the characteristics of smallholder farming businesses. The activity results showed increased participants' understanding of basic financial literacy concepts, their ability to compile business cash flow records, and their awareness of the importance of financial planning and the separation of household and business finances. This activity is expected to strengthen dairy farmers' economic capacity and support the development of competitive, sustainable livestock businesses in Enrekang Regency.
Strategi Peningkatan Pendapatan Petani Desa Labbo Melalui Pengelolaan Keuangan Cerdas Darmawati, Darmawati; Kusumawati, Andi; Kartini, Kartini; HS, Rahmawati; Juanda, Muh. Reza Pehlevi; Natsir, Andi Izzah Fadhilah; Juanda, Indira Syakira Kirana
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Volume 6 Nomor 1 Tahun 2026 (Maret 2026)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v6i1.7894

Abstract

The Smart Financial Management Program in Labbo Village aimed to enhance farmers’ and BUMDes managers’ financial literacy through training in financial management, recordkeeping, reporting, and loan proposal preparation. Using participatory and learning-by-doing approaches, the program effectively improved participants’ understanding of basic accounting and financial practices. Results showed better transaction recording, monthly financial reporting, and access to formal credit institutions. The program strengthened transparency, accountability, and data-based financial culture. Labbo Village now serves as a model for sustainable rural financial literacy development.
Co-Authors Amiruddin Amiruddin Amiruddin Bandang, Agus BANEA, AGNES EYNE Darmawati Darmawati Darmawati Fuada, Nurul Indrijawati, Aini Juanda, Indira Syakira Kirana Juanda, Muh. Reza Pehlevi Juanda, Muhammad Reza Pahlevi Kartini Kartini Khadijah Darwin Kohar, Yansen Pratama Kusumawati, Andi Natsir, Andi Izzah Fadhilah Ningrum, Endah Murpi Rasyid, Syarifuddin Ridzal, Nining Asniar Syarifuddin Syarifuddin Zulfitri Handayani