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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Multidisciplinary Indonesian Center Journal
Ardhana, Muhammad Anugrah
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Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Analisis Struktur Modal dalam Meningkatkan Profitabilitas pada PT. Indofood Sukses Makmur Tbk yang Terdaftar di Bursa Efek Indonesia (BEI) Ardhana, Muhammad Anugrah; Asaff, Rafiqah
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7358

Abstract

Penelitian ini bertujuan untuk mengetahui struktur modal optimal dalam meningkatkan profitabilitas pada PT Indofood Sukses Makmur Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dengan menggunakan metode analisis data yang meliputi Deht To Assets Ratio (DAR). Debt To Equity Ratio (DER). Return On Asset (ROA), Return On Equity (ROE). Hasil analisis penelitian ini menunjukkan bahwa struktur modal masih belum dapat meningkatkan profitabilitas yang terlihat dari struktur modal yang tidak stabil sehingga menyebabkan profitabilitas mengalami naik turun (fluktuasi).Kata Kunci: Manajemen Keuangan; Struktur Modal; Meningkatkan Profitabilitas.
THE INFLUENCE OF COMPENSATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT TUNAS DWIPA MATRA PALOPO CITY BRANCH Ardhana, Muhammad Anugrah; Baso , Nurfatima Azzahra; Saputra , Putu Dimas; Wisnaini, Wisnaini; Irianti, Irianti; Sule , Lifran; Munawir, Munawir
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

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Abstract

This study aims to determine the effect of compensation and work environment on employee performance at PT. Tunas Dwipa Matra Palopo branch. The research method used is quantitative with data collection techniques through questionnaires. The research sample consisted of 40 employees. Data analysis techniques using multiple linear regression with SPSS 25. The results showed that simultaneously compensation and work environment have a positive and significant effect on employee performance with a significance value of 0.001 < 0.05. Partially, the work environment has a positive and significant effect on employee performance (sig = 0.001), while compensation has no significant effect (sig = 0.474). The R Square value of 0.745 indicates that 74.5% of employee performance variability can be explained by compensation and work environment.
ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT TRIKOMSEL OKE Tbk PERIODE 2020-2024 Ardhana, Muhammad Anugrah; Edy, Khairunnisa; Wulan, Wulan; Letisya, Andi Zivana; Parinding, Melzhianti; Supri, Baharman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.180

Abstract

This study aims to analyze liquidity and profitability ratios in measuring the financial performance of PT Trikomsel Oke Tbk for the period 2020–2024. This research is a quantitative study using secondary data obtained from the company's annual financial statements accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id). The analytical method used is financial ratio analysis, including Current Ratio, Quick Ratio, and Cash Ratio for liquidity, as well as Net Profit Margin, Return on Assets, and Return on Equity for profitability. The results show that the financial performance of PT Trikomsel Oke Tbk during the study period tended to fluctuate and was below the industry standard for both liquidity and profitability ratios. This indicates inefficiencies in asset utilization and the company's ability to meet short-term obligations. These findings are expected to provide input for the company's management in formulating strategies to improve financial performance.
PENGARUH FASILITAS KERJA, BEBAN KERJA DAN TEAMWORK TERHADAP KINERJA PENGAWAI DINAS PEMADAM KEBAKARAN DAN PENYELAMATAN KABUPATEN LUWU SEKTOR WALENRANG Kartila, Kartila; Elsa, Elsa; Tobade, Marni Yulianti; Marsal, Marsal; Ardhana, Muhammad Anugrah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.183

Abstract

This study aims to analyze the influence of work facilities, workload, and teamwork on the performance of employees at the Luwu Regency Fire and Rescue Service, Walenrang Sector. The background of this study is based on the importance of service quality and firefighter preparedness, which are significantly influenced by the availability of work facilities, the workload faced, and the ability to work together as a team. The research method used was a quantitative approach, with questionnaires distributed to employees as respondents. Data were analyzed using multiple linear regression to determine the influence of each independent variable on employee performance. The results showed that work facilities had a positive and significant effect on employee performance, meaning that the better the facilities available, the higher the performance. Workload had a significant negative effect on performance, indicating that a high workload tends to decrease employee effectiveness and productivity. Meanwhile, teamwork had a significant positive effect on performance, where solid teamwork can improve coordination, effectiveness, and success in carrying out rescue tasks. Simultaneously, these three variables significantly influenced employee performance. This study concludes that improving employee performance in the Walenrang Sector of the Luwu Regency Fire and Rescue Service can be achieved through the provision of adequate work facilities, proportional workload management, and strengthening teamwork among team members.
THE EFFECT OF INFORMATION ASYMMETRY ON PROFIT MANAGEMENT PRACTICES IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Marshanda, Adinda Puteri; Sari, Aulia; Assaff, Rafiqah; Ardhana, Muhammad Anugrah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1957

Abstract

ABSTRACTManagement as managing the company's business often feels burdened with pressures to meet short-term performance targets, such as revenue or profit growth, and the fulfillment of other performance indicators. These pressures ultimately force management to carry out earnings management in the financial reporting process.  The purpose of this study is to examine and analyze the effect of information asymmetry on profit management practices in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is all Food and Beverage companies listed on the Indonesia Stock Exchange, while samples that meet the criteria for sampling observations carried out for three years, namely from 2017-2019 and as many as 22 Food and Beverage companies listed on the Indonesia Stock Exchange. Data collection techniques in this study used documentation techniques. While the data analysis technique used is a simple linear regression analysis consisting of hypothesis testing and coefficient of determination. The results of this study show that the independent variable, namely information asymmetry, has a significant effect on profit management in Food and Beverage companies listed on the Indonesia Stock Exchange. This means that the better the information asymmetry in food and berevage companies, the better the profit management practices of 22 food and berevage companies listed on the Indonesia Stock Exchange.Keywords: Profit Management; Information AsymmetryABSTRAKPihak manajemen sebagai mengelola bisnis perusahaan seringkali merasa terbebani dengan tekanan-tekanan untuk memenuhi target kinerja jangka pendek, seperti pertumbuhan pendapatan atau laba, dan pemenuhan indikator kinerja lainnya. Tekanan-tekanan tersebut pada akhirnya memaksa manajemen untuk melakukan manajemen laba dalam proses pelaporan keuangannya. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh asimetri informasi terhadap praktik manajemen laba pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia, sedangkan sampel yang memenuhi kriteria dalam pengambilan sampel pengamatan yang dilakukan selama tiga tahun yaitu dari tahun 2017-2019 dan sebanyak 22 perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. Sedangkan teknik analisis data yang digunakan adalah analisis regresi linier sederhana yang terdiri dari uji hipotesis dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel independen yaitu asimetri informasi berpengaruh signifikan terhadap manajemen laba pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Hal ini berarti semakin baik asimetri informasi pada perusahaan makanan dan minuman, maka akan semakin baik pula praktik manajemen laba pada 22 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia.Kata kunci: Manajemen Laba; Asimetri Informasi
Co-Authors Asaff, Rafiqah Assaff, Rafiqah Aulia Sari Baharman Supri, Baharman Baso , Nurfatima Azzahra Edy, Khairunnisa elsa, elsa Irianti, Irianti Kartila, Kartila Letisya, Andi Zivana Marsal, Marsal Marshanda, Adinda Puteri Munawir Munawir Parinding, Melzhianti Saputra , Putu Dimas Sule , Lifran Tobade, Marni Yulianti Wisnaini, Wisnaini Wulan, Wulan