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Suriani, Seri
Universitas Bosowa
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PENGARUH DIKLAT DAN SERTIFIKASI KOMPETENSI TERHADAP KINERJA HUMAN CAPITAL READINESS MELALUI PENINGKATAN KUALITAS SDM PADA PT PLN (PERSERO) UP3 BAUBAU Abidin, Hadi Yusran Zaenal; Suriani, Seri; Menne, Firman
Indonesian Journal of Business and Management Vol. 7 No. 2 (2025): Indonesian Journal of Business and Management, Juni 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i2.5238

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh program diklat dan sertifikasi kompetensi terhadap kualitas Sumber Daya Manusia (SDM) serta kinerja Human Capital Readiness (HCR) di PT PLN (Persero) UP3 Baubau. Penelitian ini menggunakan pendekatan korelasional. Penelitian ini menggunakan metode kuantitatif dengan jenis korelasional. Teknik pengumpulan data mencakup penggunaan kuesioner untuk data kuantitatif. Metode analisis data yang digunakan meliputi analisis deskriptif. Hasil penelitian menunjukkan bahwa program diklat memiliki pengaruh positif signifikan terhadap kualitas SDM, meningkatkan keterampilan teknis karyawan. Namun, dampak langsung terhadap kinerja HCR relatif lemah. Sebaliknya, program sertifikasi kompetensi menunjukkan pengaruh lebih kuat terhadap kinerja HCR meskipun berdampak negatif pada kualitas SDM. Peningkatan kualitas SDM terbukti memiliki pengaruh signifikan terhadap kinerja HCR. Penelitian ini menegaskan pentingnya investasi dalam pengembangan SDM guna mempersiapkan perusahaan menghadapi tantangan di lingkungan bisnis yang dinamis. This study aims to evaluate the influence of training programs and competency certification on the quality of Human Resources (HR) and Human Capital Readiness (HCR) performance at PT PLN (Persero) UP3 Baubau. This study used a correlational approach. This research used quantitative methods with a correlational type. Data collection techniques include the use of questionnaires for quantitative data. The data analysis method used includes descriptive analysis. The results shoed that training programs significantly positively influence the quality of HR, enhancing employees' technical skills. However, the direct impact on HCR performance is relatively weak. Conversely, competency certification programs exhibit a stronger influence on HCR performance despite hurting HR quality. The improvement in HR quality has proven to significantly affect HCR performance. This research emphasizes the importance of investing in HR development to prepare companies for challenges in a dynamic business environment.
INTERVENING KEPUASAN KERJA TERHADAP BUDAYA KESELAMATAN DAN KESEHATAN KERJA, GAYA KEPEMIMPINAN DAN KINERJA KARYAWAN PADA PT CITRA LAMPIA MANDIRI Fauzan, Muhammad Afdhal; Suriani, Seri; Chahyono, Chahyono
Indonesian Journal of Business and Management Vol. 7 No. 2 (2025): Indonesian Journal of Business and Management, Juni 2025
Publisher : Postgraduate Bosowa University Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/jbm.v7i2.5274

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis budaya Keselamatan dan Kesehatan Kerja (K3), gaya kepemimpinan dan kinerja karyawan melalui kepuasan kerja pada PT Citra Lampia Mandiri. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan menggunakan metode Partial Least Square (PLS). Data diperoleh melalui observasi, dokumentasi dan kuisioner yang disebar kepada 100 karyawan pada PT Citra Lampia Mandiri sebagai responden. Hasil penelitian menunjukkan bahwa budaya K3 berpengaruh positif dan signifikan terhadap kepuasan kerja pada PT Citra Lampia Mandiri. Budaya K3 berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT Citra Lampia Mandiri. Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Kepuasan Kerja pada PT Citra Lampia Mandiri. Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT Citra Lampia Mandiri. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Citra Lampia Mandiri. Budaya K3 berpengaruh positif dan signifikan terhadap Kinerja Karyawan melalui Kepuasan Kerja pada PT Citra Lampia Mandiri. Gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan melalui kepuasan kerja pada PT Citra Lampia Mandiri. This research aims to determine and analyze Occupational Health and Safety (OHS) Culture, leadership style and employee performance through job satisfaction at PT Citra Lampia Mandiri. This research used a quantitative research approach using the path analysis method. Data was obtained through observation, documentation and questionnaires distributed to 100 employees at PT Citra Lampia Mandiri as respondents. The research results show that K3 Culture has a positive and significant effect on job satisfaction at PT Citra Lampia Mandiri. OHS culture has a positive and significant effect on employee performance at PT Citra Lampia Mandiri. Leadership style has a positive and significant effect on job satisfaction at PT Citra Lampia Mandiri. Leadership style has a positive and significant effect on employee performance at PT Citra Lampia Mandiri. Job satisfaction has a positive and significant effect on employee performance at PT Citra Lampia Mandiri. OHS culture has a positive and significant effect on employee performance through job satisfaction at PT Citra Lampia Mandiri. Leadership style has a positive and significant effect on employee performance through job satisfaction at PT Citra Lampia OHS Culture, Leadership Style, Job Satisfaction and Employee Performance.
Analisis Pengelolaan Anggaran Dan Pendapatan Belanja Daerah Pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupten Gowa Pandere, Perawati; Suriani, Seri; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 1 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i1.2656

Abstract

Penelitian bertujuan untuk mengetahui bagaimana pelaksanaan manajemen anggaran dan pengeluaran daerah di Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Gowa. Objek penelitian ini adalah Sekretariat DPRD Kabupaten Gowa. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif, yang bertujuan untuk menggambarkan dan memahami secara mendalam proses pengelolaan anggaran dan pengeluaran di lingkungan Sekretariat DPRD. Hasil penelitian menunjukkan bahwa (1) manajemen pendapatan di Sekretariat DPRD Kabupaten Gowa dapat dikategorikan baik, hal ini terlihat dari tingkat persentase realisasi pendapatan terhadap anggaran yang mencapai 100%. Capaian ini menunjukkan bahwa pendapatan yang direncanakan telah sepenuhnya terealisasi dalam periode anggaran yang berjalan. (2) Pengelolaan pengeluaran di Sekretariat DPRD Kabupaten Gowa juga dapat dikatakan baik, hal ini terlihat dari tingkat persentase realisasi pengeluaran terhadap anggaran sebesar 76%. Meskipun realisasi pengeluaran tidak mencapai 100%, kondisi ini mencerminkan adanya efisiensi dalam penggunaan anggaran karena tidak terdapat pengeluaran yang melebihi anggaran yang telah ditetapkan. Secara keseluruhan, implementasi manajemen keuangan di Sekretariat DPRD Kabupaten Gowa menunjukkan tata kelola yang baik dengan pencapaian pendapatan yang optimal dan penggunaan pengeluaran yang terkendali sesuai dengan ketentuan anggaran yang berlaku. The purpose of this study was to determine how budget management and regional expenditure were implemented at the Secretariat of the Regional House of Representatives (DPRD) Gowa Regency. The object of this study is the Secretariat of the DPRD Gowa Regency. This study employed a descriptive qualitative research method designed to describe and comprehensively understand the process of budget and expenditure management within the DPRD Secretariat. The results of the study show that (1) income management at the Secretariat of DPRD Gowa Regency can be considered good, as indicated by the percentage level of income realization against the budget reaching 100%. This achievement shows that the planned revenues were fully realized during the fiscal year. (2) Expenditure management at the Secretariat of DPRD Gowa Regency is also considered good, as reflected in the percentage level of expenditure realization against the budget of 76%. Although the realization of expenditure did not reach 100%, this condition reflects efficiency in budget utilization, as there were no expenditures exceeding the allocated budget. Overall, the implementation of financial management at the Secretariat of DPRD Gowa Regency demonstrates good governance, with optimal revenue realization and controlled expenditure utilization in accordance with applicable budgetary provisions.
Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PT Bank Sulselbar Cabang Utama Makassar Dewi, Derna La; Suriani, Seri; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.3677

Abstract

Penelitian bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh sistem akuntansi manajemen terhadap kinerja manajerial pada PT Bank Sulselbar Kantor Cabang Utama Makassar. Fenomena persaingan ketat dalam industri perbankan menuntut setiap institusi untuk memiliki kinerja manajerial yang optimal, di mana sistem akuntansi manajemen menjadi salah satu pilar utama dalam mendukung pengambilan keputusan yang strategis dan efektif. Studi ini mengaplikasikan pendekatan kuantitatif deskriptif, dengan data yang dikumpulkan melalui observasi dan penyebaran kuesioner kepada 25 manajer dan staf terkait di PT Bank Sulselbar. Data yang terkumpul diolah menggunakan perangkat lunak SPSS versi 25, memanfaatkan metode analisis regresi linear sederhana. Hasil analisis regresi mengindikasikan bahwa terdapat hubungan yang positif dan signifikan antara variabel sistem akuntansi manajemen dan kinerja manajerial. Lebih lanjut, temuan penelitian ini menunjukkan bahwa implementasi sistem akuntansi manajemen yang komprehensif dan tepat waktu di PT Bank Sulselbar memberikan kontribusi substansial terhadap peningkatan efektivitas dan efisiensi dalam setiap aktivitas manajerial. Kontribusi positif ini tercermin dari kemampuan manajer dalam merencanakan, mengorganisasikan, memimpin, dan mengendalikan operasional perbankan secara lebih terukur dan terarah. Secara keseluruhan, hasil penelitian ini memperkuat argumen teoritis bahwa sistem akuntansi manajemen bukan sekadar alat pencatat, tetapi merupakan instrumen vital yang memfasilitasi peningkatan kinerja manajerial dalam menghadapi dinamika lingkungan bisnis yang penuh ketidakpastian. This study aims to analyze and empirically prove the influence of the management accounting system on managerial performance at PT Bank Sulselbar Makassar Main Branch Office. The intense competition in the banking industry forces every institution to possess optimal managerial performance, where the management accounting system stands as a key pillar in supporting strategic and effective decision-making. This study employs a descriptive quantitative approach, with data collected through observation and the distribution of questionnaires to 25 managers and relevant staff at PT Bank Sulselbar. The collected data were processed using SPSS version 25, utilizing the simple linear regression analysis method. The regression analysis results indicate a positive and significant relationship between the management accounting system variable and managerial performance. Furthermore, the findings of this study demonstrate that the implementation of a comprehensive and timely management accounting system at PT Bank Sulselbar makes a substantial contribution to enhancing effectiveness and efficiency in all managerial activities. This positive contribution is reflected in the managers' ability to plan, organize, lead, and control banking operations in a more measurable and directed manner. Overall, these research findings reinforce the theoretical argument that the management accounting system is not merely a recording tool but a vital instrument that facilitates the improvement of managerial performance in facing the uncertain dynamics of the business environment.
Analisis Kedisiplinan, Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Kebudayaan Dan Parawisata Provinsi Sulawesi Selatan Ariska, Nur; Abduh, Thamrin; Suriani, Seri
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business  Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.2934

Abstract

Penelitian bertujuan untuk mengkaji secara komprehensif pengaruh kedisiplinan, budaya organisasi, dan lingkungan kerja terhadap kinerja pegawai di Dinas Kebudayaan dan Pariwisata Provinsi Sulawesi Selatan. Menggunakan pendekatan kuantitatif, analisis regresi linear berganda diterapkan untuk mengukur intensitas hubungan antara variabel independen (kedisiplinan, budaya organisasi, lingkungan kerja) dan variabel dependen (kinerja pegawai). Data primer dikumpulkan melalui penyebaran kuesioner kepada 83 responden yang merupakan pegawai di instansi tersebut. Hasil uji kualitas data menunjukkan bahwa semua instrumen penelitian, baik untuk variabel Kedisiplinan, Budaya Organisasi, Lingkungan Kerja, maupun Kinerja Pegawai, dinyatakan valid dan reliabel, memastikan bahwa data yang dikumpulkan akurat dan konsisten. Analisis lebih lanjut menggunakan uji parsial (uji-t) dan uji simultan (uji-F) membuktikan adanya pengaruh signifikan dan positif dari kedisiplinan, budaya organisasi, dan lingkungan kerja terhadap kinerja pegawai. Secara parsial, setiap variabel memiliki kontribusi yang berarti. Secara simultan, ketiga variabel ini secara bersama-sama memberikan dampak yang signifikan terhadap peningkatan kinerja pegawai. Temuan ini menegaskan bahwa faktor-faktor seperti ketaatan pada peraturan, norma dan nilai yang dianut, serta kondisi fisik dan non-fisik di tempat kerja berperan krusial dalam membentuk perilaku dan produktivitas pegawai. Koefisien determinasi sebesar 77,7% mengindikasikan bahwa variabilitas kinerja pegawai dapat dijelaskan secara substansial oleh ketiga variabel ini, sedangkan sisanya sebesar 22,3% dipengaruhi oleh faktor-faktor lain di luar model penelitian ini. Studi ini memberikan kontribusi teoritis dan praktis dengan memperkuat pemahaman mengenai dinamika manajemen sumber daya manusia di sektor publik, khususnya dalam konteks otonomi daerah. This study aims to comprehensively examine the influence of discipline, organizational culture, and work environment on employee performance at the Department of Culture and Tourism of South Sulawesi Province. Employing a quantitative approach, multiple linear regression analysis was applied to measure the intensity of the relationship between the independent variables (discipline, organizational culture, work environment) and the dependent variable (employee performance). Primary data were collected through the distribution of questionnaires to 83 respondents who are employees of the said institution. The results of the data quality test showed that all research instruments, for the variables of Discipline, Organizational Culture, Work Environment, and Employee Performance, were declared valid and reliable, ensuring that the collected data are accurate and consistent. Further analysis using the partial test (t-test) and simultaneous test (F-test) demonstrated a significant and positive effect of discipline, organizational culture, and work environment on employee performance. Partially, each variable contributes meaningfully to performance. Simultaneously, these three variables collectively have a significant impact on improving employee performance. These findings confirm that factors such as adherence to regulations, adopted norms and values, as well as the physical and non-physical conditions of the workplace, play a crucial role in shaping employee behavior and productivity. A determination coefficient of 77.7% indicates that the variability in employee performance can be substantially explained by these three variables, while the remaining 22.3% is influenced by other factors outside the scope of this research model. This study provides both theoretical and practical contributions by reinforcing the understanding of human resource management dynamics in the public sector, particularly in the context of regional autonomy.
The Role of Competitor Analysis, Market Orientation, and Service Quality in Working Capital Management and Operational Leverage as Links to Financial Stability of Manufacturing Companies Listed on the IDX: A Qualitative Approach Abubakar, Herminawaty; Ruslan, Muhlis; Suriani, Seri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.807

Abstract

This study investigates the interconnectedness of competitor analysis, market orientation, service quality, working capital management, and operational leverage in shaping organizational financial stability. The research aims to identify strategic implications for effective management of these factors and provide insights for both theoretical understanding and managerial practice. The study employs a systematic literature review methodology to analyze existing research across various domains and synthesizes findings to elucidate the relationships among the variables. The results reveal that competitor analysis serves as a foundational element in strategic planning by providing insights into market dynamics and competitive positioning. Market orientation complements this by emphasizing customer-centricity and responsiveness to market needs, while service quality emerges as a critical determinant of organizational success. Effective working capital management and operational leverage strategies significantly impact financial stability by optimizing resource utilization and cost efficiency. The findings suggest that organizations must adopt a multidimensional approach to strategic management, integrating insights from marketing, finance, and operations. Managerial implications include prioritizing investments in market intelligence, fostering a customer-centric culture, optimizing working capital management practices, and carefully managing operational leverage. Collaboration across functional areas and agile decision-making are essential for adapting strategies to dynamic market conditions. Overall, the study contributes to a deeper understanding of the complex interplay among these factors and provides actionable recommendations for enhancing financial stability and sustaining competitive advantage.
Economic Growth and Financial Management for SMEs: Perspectives on Community Economic Business Sustainability Suriani, Seri; Nur, Indrayani; Fatmawati, Fatmawati; Baharuddin, Sitti Mujahida
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.909

Abstract

Natural resource-based economic growth impacts increasing the productivity of small and medium enterprises (SMEs) in Wajo Regency. This study aims to analyze: (1) Economic growth and financial management performance work as determinants of increasing the productivity of small and medium enterprises (SMEs), (2) The direct and indirect effects of financial management, technology utilization, business diversification, and product innovation, on business productivity economics and business sustainability of SMEs, dan (3) Financial management strategy and productivity of SMEs in supporting economic growth. This study uses a combination of qualitative-quantitative approaches sequentially—data obtained through observation, in-depth interviews, surveys, and documentation. The results of the study indicate that the optimization of financial management performance and the effectiveness and efficiency of the utilization of business capital impact increasing the productivity of SMEs. Furthermore, financial management, technology utilization, business diversification, and product innovation directly affect the productivity of SME economic enterprises with a determination coefficient of 60.58%. The increase in SMEs' business productivity directly and indirectly affects their business sustainability, with a determination coefficient of 67.73%. This study recommends financial management based on the effectiveness and efficiency of the utilization of business capital coupled with the use of technology, business diversification, and product innovation, which are essential parts that need to be considered in the formulation of economic development policies in the framework of encouraging increased productivity and business sustainability of SMEs in Wajo Regency, South Sulawesi, Indonesia.
Analisis Kinerja Manajerial dan Perilaku Manajer Terhadap Pengendalian Kas Pada PT Eka Multi Logistik Nurpitasari, Nurpitasari; Suriani, Seri; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 3 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i3.2833

Abstract

Penelitian ini bertujuan untuk mengkaji, menganalisis, dan mengeksplorasi kinerja manajerial, perilaku manajer, dan pengendalian kas pada PT Eka Multi Logistik. Penelitian ini menggunakan metode deskriptif analitis dengan pendekatan kualitatif, dimana data kualitatif diolah dan dianalisis untuk menarik kesimpulan. Pengumpulan data dilakukan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa prinsip-prinsip kinerja manajerial dan perilaku manajer dalam pengendalian kas di PT Eka Multi Logistik telah diterapkan dengan baik. Hal ini dibuktikan melalui pengawasan dan kontrol yang dilakukan oleh manajer, yang memastikan bahwa pengelolaan kas dilakukan dengan akuntabilitas dan transparansi. Dengan demikian, langkah-langkah tersebut dapat menghindari potensi penyalahgunaan kas dalam perusahaan. This study aims to examine, analyze, and explore managerial performance, manager behavior, and cash control at PT Eka Multi Logistik. The research uses a descriptive analytical method with a qualitative approach, where qualitative data is processed and analyzed to draw conclusions. Data collection was conducted through interviews and documentation. The results indicate that the principles of managerial performance and manager behavior in cash control at PT Eka Multi Logistik have been well implemented. This is evidenced by the monitoring and control conducted by the managers, ensuring that cash management is carried out with accountability and transparency. Thus, these measures help prevent potential misuse of cash within the company.
Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Internal Kas Pada PT. Aurora Mulia Sambaru Cabang Makassar Tandek, Putri Jesika; Suriani, Seri; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 3 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i3.2893

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal kas melalui penerapan sistem informasi akuntansi pada penerimaan dan pengeluaran kas di PT. Aurora Mulia Sambaru Cabang Makassar. Data yang digunakan dalam penelitian ini bersifat primer, yang diperoleh melalui wawancara langsung dengan pihak terkait menggunakan metode kualitatif. Hasil penelitian menunjukkan bahwa meskipun sistem informasi akuntansi yang ada belum diterapkan secara maksimal, namun indikator pengendalian internal kas telah diterapkan dengan baik. Sistem informasi akuntansi ini memungkinkan seluruh transaksi penerimaan dan pengeluaran kas tercatat dengan baik, meskipun ada beberapa aspek yang perlu diperbaiki untuk meningkatkan efektivitasnya. Dengan demikian, penerapan sistem ini dapat berkontribusi positif terhadap peningkatan pengendalian internal kas di perusahaan, yang pada akhirnya dapat membantu meminimalkan risiko penyalahgunaan atau kebocoran kas. Seiring dengan perbaikan dalam implementasi sistem, diharapkan pengendalian internal kas dapat berjalan lebih efektif dan efisien di masa depan. This study aims to analyze internal cash control through the application of accounting information systems on cash receipts and disbursements at PT. Aurora Mulia Sambaru, Makassar Branch. The data used in this study are primary, obtained through direct interviews with related parties using qualitative methods. The results of the study indicate that although the existing accounting information system has not been implemented optimally, the cash internal control indicators have been implemented well. This accounting information system allows all cash receipts and disbursements to be recorded properly, although there are several aspects that need to be improved to increase its effectiveness. Thus, the implementation of this system can contribute positively to improving internal cash control in the company, which can ultimately help minimize the risk of misuse or leakage of cash. Along with improvements in system implementation, it is expected that internal cash control can run more effectively and efficiently in the future.
Analisis Biaya Operasional Terhadap Kinerja Keuangan PT. PLN (Persero) UP3 Makassar Selatan Riwang, Dewidah Angreini; Saleh, Muhammad Yusuf; Suriani, Seri
Journal of Economy Business Development Vol. 2 No. 1 (2024): Journal of Economy Business  Development, April 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i1.2784

Abstract

Tujuan penelitian untuk mengetahui operasional Terhadap Kinerja Keuangan PT PLN (Persero) UP3 Makassar Selatan pada periode tahun 2019-2022. Data yang digunakan dalam penelitian ini terdiri dari data sekunder yang bersumber dari laporan keuangan tahunan PT PLN (Persero) serta data primer yang diperoleh melalui wawancara dan survei langsung kepada pihak terkait. Penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis rasio keuangan untuk mengevaluasi pengaruh biaya operasional terhadap kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa biaya operasional berpengaruh signifikan terhadap kinerja keuangan pada PT PLN (Persero) UP3 Makassar Selatan, yang tercermin dari rasio-rasio yang digunakan dalam analisis keuangan tersebut. Analisis ini mengacu pada pedoman yang tercantum dalam Surat Keputusan Menteri Badan Usaha Milik Negara Nomor: KEP.100/BUMN/2002. Operational Costs on the Financial Performance of PT PLN (Persero) UP3 Makassar Selatan in the period 2019-2022. The data used in this study consists of secondary data sourced from the annual financial report of PT PLN (Persero) and primary data obtained through interviews and direct surveys with related parties. This study uses a quantitative method with a financial ratio analysis approach to stop the influence of operational costs on the company's financial performance. The results of the study indicate that operational costs have a significant effect on financial performance at PT PLN (Persero) UP3 Makassar Selatan, which is reflected in the ratios used in the financial analysis. This analysis refers to the guidelines contained in the Decree of the Minister of State-Owned Enterprises Number: KEP.100 / BUMN / 2002.
Co-Authors -, Chahyono A Amiruddin A. Arifuddin Mane A. Diana Dimiyanti Abduh, Thamrin Abdul Basir Abdul Karim Abdul Majid Bakri Abidin, Hadi Yusran Zaenal Abubakar, Herminawaty Abustan Abustan Amelya, Putri Andi Idham Danal Ashar Andi Sanjaya Andi Sunrah Andri Azhari Arfan Andy Emmywati Sappewali Arifin Djakasaputra Ariska, Nur Auditya Amelia Irwan Bahar, Bachtiar Baharuddin, Sitti Mujahida Bakri, Asri Ady Cangara, Satriawati Chahyono, Chahyono Deni Apriansyah Dewi, Derna La Dian Indah Sari Eka Safitri Erni Indrawati F Febriansyah Fahmi, Afdal Fajrin, Fajrin T Fatmasari Fatmasari Fatmawati, Fatmawati Fauzan, Muhammad Afdhal Febrianti Febrianti Febriawan, Febriawan Firman Menne Frederik Munda G Gunawan H Hasrif Haeruddin Haeruddin Saleh Hamsiah, Andi Hasanuddin Remmang, Hasanuddin Herlinda Herlinda, Herlinda Hermi Abubakar Herminawati Abubakar Herminawati Abubakar, Herminawati Ida Ayu Putu Megawati Ilham, Iqra Setiwan Indrayani Nur Irwan Moridu Irwan Moridu Iryansyah, Muhammad Rezky Ismail, M. Adil Iwan Perwira Jumarding, Ahmad Kafrawi Yunus Kafrawi Yunus Kaslam Kaslam Kurniawaty Kurniawaty Manglo, Bergita Satti Maryam Sangadji Miah Said Moelier, Dahlia Dahlima Mokoginta, Kurnia Febrianto Muh. Firmansyah A. Saputra Muhammad Idris Muhammad Rahmatullah Azis Muhammad Yusuf Saleh Muhammad Yusuf Saleh Muhlis Ruslan Noviyanti, Hasni Nur Naninsih Nur Ridawati Cammelia Ridwan nur, Indrayani Nur, Muhammad Ichsan M. Nurapni Aulia Sulkipli Nurcahya Hartaty Posumah Nurjaman, Dede Ilyas Nurjannah, Nurjannah B. Nurpitasari, Nurpitasari Oesman Lewangka Pandere, Perawati Pappa, Lira Parapat, Apriasnyah Patandean, Abu Ramli, Kaharuddin Rante, Dewi Riwang, Dewidah Angreini Ruslan, Muhlis S, Lukman Salam, Ermawati Abdul Saleh, Muh. Yusuf Samuel PD Anantadjaya Setiawan, Adil Setiawan, Lukman Sitti Mujahida Baharuddin Sitti Mujahidah St. Asraeni Sukmawati Mardjuni Sukmawati Mardjuni, Sukmawati Syahruddin Syahruddin Syam, Muhammad Nur Tandek, Putri Jesika Tasrim, Tasrim Thamrin Abduh Thanwain Thanwain Thanwain, Thanwain Todingbua, Una Novalely Tri Ayu Lestari Putri Armilasari Ugi, Andi Batari Vano, Vinson Viskha, Jein Wiharja, Elizabeth Lisya