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All Journal YUME : Journal of Management Innovative: Journal Of Social Science Research Moneta: Jurnal Manajemen & Keuangan Syariah Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang PIAF : Paser Institute Journal Of Accounting And Finance Journal of Accounting and Finance JAMAN: Jurnal Mahasiswa Manajemen
Muhammad Taufiq
Akuntansi, Universitas Ichsan Sidenreng Rappang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH BI RATE DAN NILAI TUKAR MATA UANG TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Mariam, Mariam Makmur; Muhammad Taufiq; Trian Fisman Adisaputra
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 2 No 1 (2023): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v2i1.5649

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh suku bunga acuan (BI Rate) dan nilai tukar mata uang terhadap profitabilitas bank yang diukur dengan Return on Assets (ROA) pada perusahaan sektor perbankan. Populasi penelitian ini terdiri dari 31 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling, yang menghasilkan 26 perusahaan sebagai sampel. Analisis regresi berganda digunakan sebagai metode analisis dengan menggunakan perangkat lunak SPSS.Hasil penelitian menunjukkan bahwa secara parsial, variabel BI Rate tidak memiliki pengaruh yang signifikan terhadap profitabilitas bank. Selain itu, nilai tukar mata uang juga tidak memiliki pengaruh yang signifikan terhadap profitabilitas bank.Kesimpulan dari penelitian ini menunjukkan bahwa dalam konteks perusahaan sektor perbankan di Indonesia, perubahan BI Rate dan nilai tukar mata uang tidak memiliki dampak yang signifikan terhadap kinerja keuangan bank yang diukur dengan ROA.Penelitian ini memberikan kontribusi dalam pemahaman mengenai faktor-faktor yang mempengaruhi profitabilitas bank dan dapat digunakan sebagai acuan bagi perusahaan perbankan dan regulator dalam mengambil keputusan terkait kebijakan suku bunga dan pengelolaan risiko mata uang.
Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Sidenreng Rappang Darnawati, Darnawati; Putra, Muhammad Taufiq, Tri Wijaya
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.v7i3.8034

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat efektivitas dan efisiensi Pemerintah Daerah Sidenreng Rappang dalam merealisasikan Anggaran Pendapatan dan Belanja Daerah (APBD). Menggunakan pendekatan deskriptif kuantitatif dengan data laporan realisasi APBD tahun 2020 sampai dengan tahun 2022, dianalisis menggunakan rasio keuangan daerah. Hasil penelitian menunjukkan bahwa kemandirian finansial Sidenreng Rappang belum sepenuhnya mandiri dan masih mengandalkan bantuan dari pemerintah pusat. Efektivitas Pendapatan Asli Daerah (PAD) menunjukkan fluktuasi yang signifikan, dan rasio efisiensi mencerminkan komitmen peningkatan efisiensi belanja. Rasio belanja operasional atau belanja tidak langsung yang jauh lebih tinggi dibandingkan belanja modal menunjukkan bahwa pemerintah lebih fokus pada belanja operasional sehari-hari dibandingkan mengalokasikan untuk pembangunan daerah. Lebih lanjut, pertumbuhan pendapatan daerah di Sidenreng Rappang mengalami variasi antara tahun 2020 dan 2022, dimana pertumbuhan pada tahun 2021 diikuti penurunan pada tahun 2022. Meski demikian, PAD menunjukkan perubahan yang positif.Kata kunci : Efektivitas PAD, Efisiensi Belanja Daerah.
ANALISIS PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN DI SUB SEKTOR MINYAK DAN GAS BUMI DI BEI Taufiq, Muhammad; Makmur, Mariam; Salida, Amrizal
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 2 No 1 (2023): June, Hal :125-174
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v2i1.20

Abstract

This study intends to ascertain if the working capital and accounts receivable turnover affect the manufacturing enterprises' profitability in the mining sector, a subsector of the oil and gas industry, partially or concurrently in 2018-2022 BEI. Purposive sampling was used to get this data from secondary sources, including the Indonesia Stock Exchange (BEI) website and other pertinent links. Ten companies are populating that are listed on the Stock Exchange. In comparison, a sample of 6 companies listed there has had their traditional presumptions, analytical techniques, and hypotheses examined through data analysis methodology utilizing regression methods. Because the test findings were negative and insignificant, the results indicated that the idea was rejected. This suggests no negative impact on profitability (ROA) from the working capital turnover.
Analisis Rasio Keuangan pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Makmur, Mariam; Taufiq, Muhammad; Fadlina, Fadlina; Kurniawan, Kurniawan; Mas'ud, Busrin Raihana
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15754

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020 menggunakan metode Early Warning System (EWS). Penelitian ini menggunakan teknik purposive sampling dengan analisis data deskriptif kuantitatif. Rasio-rasio keuangan yang digunakan dalam penelitian ini meliputi rasio solvabilitas, rasio beban klaim, rasio likuiditas, dan rasio retensi sendiri. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan asuransi memiliki kinerja keuangan yang stabil dengan solvabilitas dan likuiditas yang baik, meskipun terdapat beberapa perusahaan yang mengalami tantangan dalam beban klaim dan retensi sendiri. Temuan penelitian menunjukkan bahwa pandemi COVID-19 pada tahun 2020 memberikan dampak yang signifikan terhadap rasio beban klaim beberapa perusahaan, yang mengalami peningkatan klaim secara tajam. Selain itu, rasio retensi sendiri yang rendah pada sebagian perusahaan menunjukkan ketergantungan yang tinggi terhadap reasuransi, yang dapat membatasi potensi keuntungan perusahaan asuransi. Meskipun demikian, rasio solvabilitas dan likuiditas yang baik secara umum menandakan bahwa sebagian besar perusahaan asuransi di Indonesia memiliki kemampuan yang cukup untuk menghadapi tantangan ekonomi jangka pendek. Penelitian ini menyarankan agar perusahaan asuransi memperkuat manajemen risiko klaim dan meningkatkan efisiensi dalam penggunaan reasuransi guna memaksimalkan kinerja keuangan. Hasil penelitian ini diharapkan dapat memberikan wawasan yang lebih baik bagi manajemen perusahaan asuransi dan regulator dalam mengelola risiko keuangan dan meningkatkan kinerja perusahaan di masa mendatang.
ANALISIS KOMPARATIF PROFITABILITAS SEBELUM DAN SAAT COVID-19 PADA PERUSAHAANA SUB-SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INFONESIA: Covid-19, Kinerja Keuangan, Profitabilitas, Net Profit Margin, Return On Asset, Return On Equity Musfiah Afiati Mufli; Salida, Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

The COVID-19 pandemic, which began in late 2019, caused Indonesia's economic growth to contract, with lockdowns and PPKM (Community Activity Restrictions) having a negative impact on the revenues of several industrial sectors, except for the healthcare sector, which was the main driver of revenue decline. This is due to the significant role the healthcare sector played in addressing the disease. Therefore, this study aims to analyze and compare whether there are significant differences in productivity before and during the COVID-19 pandemic among companies in the welfare sub-sector listed on the Indonesia Stock Exchange, using metrics such as Net Total Revenue, Return On Resources, and Return On Value. The comparative analysis employs a quantitative descriptive method. The data for this research comes from secondary sources, specifically the Indonesia Stock Exchange and financial reports of ten companies published on their official websites, using purposive sampling. The investigation strategy involves using an appropriate t-test. Based on the findings, healthcare subsector companies showed no significant difference in Net Profit Margin, Return On Assets, and Return On Equity between the period of 2018 (before the COVID-19 pandemic) and 2020 (during the COVID-19 pandemic). Essentially, welfare sector organizations remained stable in the face of the limitations caused by the COVID-19 pandemic. However, to avoid potential worst-case scenarios that could harm businesses, it is hoped that business operators will always be prepared to face changes or conditions beyond predictions.
PENGARUH PENIDIKAN ORANG TUA, PEMBELAJARAN DIPERGURUAN TINGGI DAN PENDAPATAN ORANG TUA TERHADAP LITERASI KEUANGAN (STUDI KASUS PADA STIE TRI DHARMA NUSANTARA MAKASSAR) Makmur, Mariam; Taufiq, Muhammad; Yahya, Yahya
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze Parental Education, Higher Education Learning, and Parental Income Against Financial Literacy of STIE TRI DHARMA NUSANTARA Makassar Students. The population in this study were undergraduate students majoring in Management and Accounting who were active in the academic year until 2018 both male and female 2,838 students. This study uses the Slovin formula, so that a sample of 97 respondents is obtained. The analytical method used is multiple linear regression analysis using SPSS21 software. Based on multiple linear regression analysis in which the results, the variable of parental education is not significant to financial literacy, learning in higher education has a positive and significant effect on financial literacy and parental income is not significant to financial literacy.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH (BKAD) KABUPATEN SIDENRENG RAPPANG Eva Rahmawati; Salida, Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze the Accounting Information System in Improving the Quality of Financial Reports at the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency. Data Collection Was Carried Out Using the Mix Method Method using the type of systematic literature riview designs and using a sample of 57 respondents using the purposive sampling technique as a method of data collection. Data analysis used is descriptive percentage analysis of data processing techniques carried out using Statistical Product and Service Solution (SPSS).The conclusion in this study is that the financial report at the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency is able to produce quality financial reports based on the elements of Relevance, Reliable, Comparability and Understandability. And the Utilization of the Accounting Information System of the Office of the Financial and Regional Asset Agency of Sidenreng Rappang Regency is able to produce quality financial reports based on aspects of output design, file and database design, input design, program design, procedure design and supervision design.
THE INFLUENCE OF WORKING CAPITAL TURNOVER ON PROFITABILITY LEVELS IN TRADING COMPANIES IN THE REITEL SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Andi Oca; Amrizal Salida; Muhammad Taufiq
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

 This research aims to determine the effect of working capital turnover on the level of profitability in trading companies in the retail sector listed on the Indonesian stock exchange. The research method used is a quantitative method with a descriptive approach to find the relationship between variables. The source of this research comes from financial reports through documentation techniques. The population in this study was 32 trading companies in the retail sector listed on the Indonesian stock exchange, while the sampling technique used was purposive sampling so that the sample obtained was 12 companies that met the criteria. The data analysis method used is multiple linear regression analysis. The results of this research show that partially Cash Turnover has no and insignificant influence on Profitability, Receivables Turnover has a positive and significant influence on Profitability. Then simultaneously Cash Turnover and Receivables Turnover have a positive and significant influence on Profitability.
ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS IN MEASURING FINANCIAL PERFORMANCE AT PT SMARTFREAN TELECOM TBK FOR THE 2021-2023 PERIOD, WHICH GOES PUBLIK ON THE INDONESIAN STOCK EXCHANGE Haswitri Haswitri; Darnawati Darnawati; Muhammad Taufiq
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.140

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Smartfren Telecom Tbk pada periode 2021-2023 melalui rasio pendekatan keuangan, khususnya rasio likuiditas dan rasio profitabilitas. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik analisis rasio yang meliputi Current Ratio, Quick Ratio, dan Cash Ratio untuk mengukur tingkat likuiditas perusahaan, serta Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) untuk mengukur tingkat profitabilitas. Hasil penelitian menunjukkan bahwa tingkat likuiditas perusahaan selama periode yang dijelaskan berada di bawah standar industri, yang mengindikasikan bahwa perusahaan mengalami kesulitan dalam memenuhi kewajiban jangka pendeknya. Sementara itu, profitabilitas perusahaan juga menunjukkan nilai yang rendah dan tidak stabil, bahkan mengalami kerugian pada beberapa tahun, yang menunjukkan kurangnya efisiensi dalam pengelolaan aset dan modal. Demikian dapat disimpulkan bahwa kinerja keuangan PT Smartfren Telecom tbk periode 2021-2023 belum optimal dan memerlukan strategi perbaikan yang berkelanjutan, baik dari sisi pengelolaan likuiditas maupun efisiensi operasional.
THE EFFECT OF ITRAINING ON EMPLOYEE PERFORMANCE AT THE BINA MARGA CIPTA KARYA TATA RUANG PERTAHANAN DAN PERUMAHA RAKYAT KABUPATEN SIDENRENG RAPPANG Padel; Haeril Haeril; Muhammad Taufiq
Jurnal Mahasiswa Manajemen Vol. 1 No. 1` (2024): December 2024
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

MuhammadFadly ES1220090 2024. The Effect of iTraining on Employee Performance at the Bina Marga Cipta Karya Tata Ruang Pertahanan dan Perumaha Rakyat Kabupaten Sidenreng Rappang. This study aims to determine whether there is an effect between training on employee performance at the Department of Public Works, Public Works, Spatial Planning, Land and Public Housing of Sidenreng Rappang Regency. The population in this study were all employees at the Department of Public Works, Public Works, Spatial Planning, Land and Public Housing of Sidenreng Rappang Regency, totaling 39 people, and the sampling technique used was saturated sampling. Data were obtained from primary data and secondary data, data collection techniques used were observation, questionnaires and documentation, the method used in this study was a quantitative research method. Keywords: Training, Employee Performance
Co-Authors AMRIZAL SALIDA Andi Oca Darnawati, Darnawati Darnawati, Darnawati Eva Rahmawati Fadlina Fadlina Haeril Haeril Haswitri Haswitri Kurniawan Kurniawan Mariam Makmur Mariam, Mariam Makmur Mas’ud, Busrin Raihana Musfiah Afiati Mufli Padel Trian Fisman Adisaputra