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Analisis Perputaran Piutang dan Perputaran Persediaan dalam Mengukur Kinerja Keuangan pada Perum Bulog Sulawati, Sulawati; Angka, Andi FItri Sugi
Jurnal Ilmiah Multidisiplin Amsir Vol 1 No 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.217 KB) | DOI: 10.62861/jimat amsir.v1i2.217

Abstract

The purpose of this study was to determine receivables turnover and inventory turnover in measuring financial performance at Perum Bulog Sub Divisi Regional Parepare in accordance with industry standards. Data collection techniques used are observation, interviews, documentation and literature study, the analytical method used in this research is quantitative and qualitative data. By using the ratio analysis of accounts receivable turnover, inventory turnover. The object of research is to use financial statements from 2019-2021 in the form of balance sheets and profit and loss, the results of calculating accounts receivable turnover, inventory turnover and average days of inventory at Perum Bulog Sub-Division Regional Parepare for the 2019-2021 period show that this value is still below the industry standard average while the calculation of the average days of receivables collection is in accordance with the average industry average. Receivable turnover in 2019 (14 times), 2020 (12 times) and 2021 (15 times) is not good because it is below the industry average standard of ≥ 15 times in the 2019-2021 period. The average days for collection of accounts receivable in 2019 (26 days), 2020 (24 days) and 2021 (24 days) are good because they comply with the industry average standard of ≤ 60 days. Inventory turnover in 2019 (1 time), 2020 (1 time) and 2021 (2 times) is not good because it is below the industry average standard, which is ≥ 20 times. The average inventory days in 2019 (365 days), 2020 (365 days) and 2021 (183 days) were not good because they exceeded the industry standard limit of ≤ 19 days. It can be seen that the accounts receivable turnover and inventory turnover in measuring financial performance are not in accordance with industry standards.
Pengaruh Pendidikan dan Pelatihan, Tunjangan, Beban Kerja Terhadap Kinerja ASN Angka, Andi FItri Sugi; Sutina, M. Muhajir
Jurnal Ilmiah Multidisiplin Amsir Vol 1 No 2 (2023): Juni
Publisher : AhInstitute of Research and Community Service (LP2M) Institute of Social Sciences and Business Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.04 KB) | DOI: 10.62861/jimat amsir.v1i2.223

Abstract

This study aims to determine and discover the relationships between education and training, allowances, workload, and the performance of civil servants (ASN) at KPKNL Parepare, both individually (partial) and collectively (simultaneous). The analysis method used is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t-test), Simultaneous Test (F-test), and Coefficient of Determination Test (R2) with a population of 32 individuals and a sample size equal to the population using a saturated sampling technique. The research results based on data analysis show that, individually, education and training (X1) do not have a significant effect on performance (Y). This is evidenced by the Sig. value of 0.150 > 0.05 and the t-value of -1.482 < t-table 2.048.. Furthermore, collectively, all X variables (education and training, allowance, and workload) have an influence on the Y variable (performance) based on the F-test results with an F-value of 23.505 > F-table 2.93.
Analisis Kinerja Keuangan PT Bank Rakyat Indonesia Cabang Barru (Berdasarkan SK Menteri Keuangan RI No.826/KMK.013/1992) Angka, Andi Fitri Sugi
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 4 (2022): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

Penelitian ini dilakukan di PT. Bank Rakyat Indonesia Cabang Barru. Tujuan penelitian ini yaitu untuk mengetahui kinerja keuangan pada PT Bank Rakyat Indonesia Cabang Barru menurut SK Menteri Keuangan RI No.826/KMK.013/1992. Metode analisis yang digunakan dalam penelitian ini adalah analisis kinerja keuangan dengan rasio keuangan yang meliputi rentabilitas, likuiditas, solvabilitas dan indikator tambahan sesuai SK Menteri Keuangan RI No.826/KMK.013/1992. Hasil penelitian ini yaitu kinerja keuangan PT. Bank Rakyat Indonesia Cabang Barru dari tahun 2018 sampai tahun 2020 mengalami penurunan secara terus-menerus yang mencerminkan kondisi kesehatan perusahaan dalam keadaan yang tidak sehat atau tidak baik secara keseluruhan. Hal tersebut mungkin disebabkan oleh beberapa faktor internal perusahaan, yang meliputi penurunan hasil penjualan, biaya-biaya yang meningkat, kemampuan dalam membayar utang harus tetap ditingkatkan dan pembelian aktiva yang digunakan perusahaan lebih ditujukan untuk kegiatan operasional. Oleh karena itu, untuk periode selanjutnya perusahaan harus memperhatikan faktor-faktor tersebut guna mencapai tujuan perusahaan sesuai dengan yang diharapkan.
Strategi Kinerja Pegawai: Disiplin Kerja dan Kompetensi di SAMSAT Kabupaten Sidenreng Rappang Renata, Tiara; Dinsar, Arfandy; Angka, Andi FItri Sugi; 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 aims to find out and find the relationship between the disciplinary and compensation variables on employee performance at the One-Stop Single Administration System Joint Office (SAMSAT) in Sidenreng Rappang Regency, both partially and simultaneously.The analytical method used in this study is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t test), Simultaneous test (F test) and Coefficient of Determination Test (R2 test) with a sample of 43 respondents.The results showed that work discipline (X1) had a positive and partially significant effect on the performance (Y) of employees at the One-Stop Single Administration System Joint Office (SAMSAT) in Sidenreng Rappang Regency, with a t-count value of 3.278 > ttable 2.021 and a significant value of 0.002 <0.05. Competence (X2) has a positive and partially significant effect on the performance (Y) of employees at the One-Stop Single Administration System Joint Office (SAMSAT) Sidenreng Rappang Regency with a tcount value of 3.057 > ttable 2.021 and a significant value of 0.004 <0.05. Each variable has a positive and significant simultaneous effect on the performance of employees at the Joint Office of the One-Stop Single Administration System (SAMSAT) in Sidenreng Rappang Regency with an Fcount of 100.533 > Ftable 3.23 and a significant value of 0.000 <0.05.
Optimalkan Kinerja Pegawai: Kedisiplinan dan Kompensasi di Kantor Badan Pendapatan Daerah Kabupaten Sidrap Hastianti, Hastianti; D’ornay, Anastasia; Angka, Andi FItri Sugi; Syamsuriani, Syamsuriani
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 aims to find out and find the relationship that exists in the variables of discipline and compensation on employee performance at the Regional Revenue Agency (BAPENDA) of Sidrap Regency, both partially and simultaneously. The analytical method used in this study is Multiple Linear Regression Analysis, Validity Test, Reliability Test, Partial Test (t test), Simultaneous test (F test) and Coefficient of Determination Test (R2 test) with 43 respondents. The results showed that discipline (X1) has a positive and partially significant effect on the performance (Y) of employees at the Regional Revenue Agency (BAPENDA) Sidrap Regency, with a t-count value of 3.463 > t-table 2.021 and a significant value of 0.001 <0, 05. Compensation (X2) has a positive and partially significant effect on the performance (Y) of employees at the Regional Revenue Agency (BAPENDA) Sidrap Regency with a t-count value of 3.391 > t table 2.021 and a significant value of 0.001 <0.05. Each variable has a positive and significant simultaneous effect on the performance of employees at the Regional Revenue Agency of Sidenreng Rappang Regency with an F-count of 52,582 > F-table 3.23 and a significant value of 0.000 <0.05.