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All Journal Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Journal of Accounting and Finance JAMAN: Jurnal Mahasiswa Manajemen
Haeril Haeril
Fakultas Ekonomi Dan Bisnis, Universitas Ichsan Sidenreng Rappang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Moh. Khairul Aswan; Haeril Haeril; Lisra Lisra
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah perputaran kas dan perputaran piutang berpengaruh secara parsial dan simultan terhadap profitabilitas. Data yang diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek indonesia tahun 2020 – 2022 (2) Perusahaan sub sektor makanan dan minuman yang menerbitkan laporan keuangan lengkap dan tepat waktu di tahun 2020 – 2022 (3) Perusahaan sub sektor makanan dan minuman yang mendapatkan laba di tahun 2020 – 2022. Hasil analisis menunjukkan bahwa data-data yang digunakan didalam penelitian ini adalah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinieritas, tidak terjadi gejala heteroskedastisitas, dan data terdistribusi normal. Dari hasil analisis regresi linear berganda menunjukkan bahwa secara parsial perputaran kas berpengaruh negatif dan signifikan terhadap profitabilitas. Sedangkan perputaran piutang secara parsial tidak berpengaruh dan tidak signifikan terhadap profitabilitas. Ketiga variabel yang digunakan dalam penelitian ini (Perputaran Kas dan Perputaran Piutang) secara simultan berpengaruh positif dan signifikan terhadap profitabilitas.
ANALYSIS OF FINANCIAL PERFORMANCE DEVELOPMENT OF PT. JAPFA COMFEED INDONESIA TBK REGISTERED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2021-2023) Nurul Maqfirah Putri Nurman; Haeril Haeril; Jumria Basri
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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This study aims to analyze how the development of financial performance at PT. Japfa Comfeed Indonesia Tbk. This study uses a quantitative method, namely data presented in the form of numbers. The results of this study indicate that the company's financial condition is not good. Because PT. Japfa Tbk recorded sales of IDR 11.76 trillion in the first quarter of 2023. These sales fell 3.22% compared to the same period last year of IDR 12.15 trillion. Based on JAPANFA's financial report released on Thursday (27/4), the decline in sales caused the commercial livestock segment to plunge 3.69% to IDR 4.49 trillion. The livestock processing and consumer product segments fell 0.09% to IDR 1.84 trillion.
ANALYSIS OF THE DEVELOPMENT OF PT'S FINANCIAL PERFORMANCE. BANK RAKYAT INDONESIA WHICH GOES PUBLIC ON THE INDONESIAN STOCK EXCHANGE Laura Angelina; Haeril Haeril; Jumriah Basri
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.v2i1.144

Abstract

In the 2020-2022 period the financial performance of PT. Bank Rakyat Indonesia experienced fluctuations which gave a bad signal to stakeholders. Therefore, this research aims to analyze the financial performance ratios of PT. Bank Rakyat Indonesia from 2020-2022 using liquidity, solvency and profitability ratios. This research uses quantitative descriptive methods. The data used is secondary data in the form of PT's financial reports. Bank Rakyat Indonesia is published on the Indonesian Stock Exchange using data collection methods, namely documentation techniques. The data analysis technique used is using ratio analysis techniques in the form of liquidity consisting of the Current Ratio and Quick Ratio, solvency consisting of the Debt to Assets Ratio and Debt to Equity Ratio, and profitability consisting of Return on Assets and Return on Equity. The research results show that liquidity ratios, both CR and QR, have decreased but the percentages meet established industry standards so they are in the "good" category. The solvency ratio, namely the DAR, fluctuates with a percentage that does not meet industry standards so it is categorized as "not good", while the DER also fluctuates but the percentage meets industry standards so it is categorized as "good". As for profitability ratios, ROA and ROE experienced successive increases in each period but did not meet industry standards so they were categorized as "poor".
THE EFFECT OF COMMUNICATION ON EMPLOYEE PERFORMANCE AT THE LAWAWOI COMMUNITY HEALTH CENTER, SIDENRENG RAPPANG REGENCY Sehrly Agus Yahya; Haeril Haeril; Suriadi Suriadi
Jurnal Mahasiswa Manajemen Vol. 1 No. 1` (2024): December 2024
Publisher : Universitas Ichsan Sidenreng Rappang

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The effect of communication on employee performance at the Lawawoi Community Health Center, Sidenreng Rappang Regency. Communication is felt to be very important in all aspects of life. Pmmunicationis able to increase work harmony in the organization and conversely, if communication isnot effective then coordinaton will be disrupted and result in disruption of the process of achieving instant targets and goals. This research aims to evaluate whether communication has a positive and significant influence on employee performance at the Puskesmas Lawawoi Community Health Center, Sidenreng Rappang Regency. The research method used is quantitative research. The research population consisted of 128 employees at the Puskesmas Lawawoi Community Health Center, Sidenreng Rappang Regency, using a purposive sampling technique with a saturated sampling approach. The results of the analysis show that communication has a significant influence on employee performance, with a calculated t value (8.943) which is greater than the t table (1.797). Therefore, the hypothesis which states that there is an influence of communication on employee performance can be accepted. The coefficient of determination (R Square) value is 38.8%, indicating that 38.8% of employee performance variability can be explained by communication, while the remaining 61.2% is influenced by other factors outside the variables studied
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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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
Pengawalan dan Pendampingan Usaha Mikro dalam Penyusunan Laporan Keuangan Sederhana sebagai Dasar Pengambilan Keputusan Bisnis Kurniawan Kurniawan; Amrizal Salida; Asrini Asrini; Haeril Haeril; Fadlina Fadlina
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 1 (2025): Juni
Publisher : Universitas Ichsan Sidenreng Rappang

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Micro-enterprises play a strategic role in regional economic growth and community empowerment. However, many micro-entrepreneurs still lack the knowledge and skills to prepare simple and structured financial reports. This shortcoming results in poor business management, inaccurate business decision-making, and difficulties in accessing financing from formal financial institutions. This community service activity aims to provide assistance and mentoring to five selected micro-enterprises in Pangkajenne City, Sidenreng Rappang Regency, in preparing simple financial statements as a foundation for making business decisions. The methods used include partner identification, needs assessment, basic financial report training, and individual mentoring through an on-site coaching approach. The results show a significant improvement in the financial literacy of the partners, the development of better financial recording habits, and the initial ability to independently prepare simple financial statements. Moreover, this activity supports the partners' readiness to access financing and plan business development strategies. This program demonstrates that structured academic intervention can have a real impact in strengthening the capacity of micro-enterprises in a sustainable way.
Peningkatan Kapasitas Dosen dalam Sinkronisasi Data SINTA melalui Pelatihan dan Pendampingan Berbasis Praktik untuk Optimalisasi Profil Publikasi Ilmiah Fakhruddin Kurnia M; Haeril Haeril; Ari Ayu; Usman Usman; A. Kartini Sari Putri D
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 2 (2025): November
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v2i2.451

Abstract

This community service program aimed to enhance lecturers’ capacity in managing digital academic identities through the synchronization of ORCID, GARUDA, and SINTA to optimize their scientific publication profiles. The primary issue addressed was the limited understanding and implementation of integrated researcher identity management, resulting in incomplete and inconsistent publication records. The program employed a participatory approach through hands-on training combined with direct mentoring. Participants were lecturers who had published scientific works but had not optimally synchronized their profiles across the three platforms. Data were collected through observation, documentation, and practical performance evaluation and analyzed using descriptive quantitative and qualitative methods. The results indicated that participants successfully registered and synchronized their researcher profiles, improved publication metadata, and gained practical skills in managing their digital academic identities. The hands-on mentoring approach effectively resolved technical issues encountered during the synchronization process. This program contributes to improving research information management, enhancing the visibility of lecturers’ scholarly publications, and providing a practical model for strengthening digital research competencies in higher education institutions.
Co-Authors A. Kartini Sari Putri D Amrizal Salida Ari Ayu Asrini Asrini Fadlina Fadlina Jumria Basri Jumriah Basri Kurnia M, Fakhruddin Kurniawan Kurniawan Laura Angelina Lisra Lisra Moh. Khairul Aswan Muhammad Taufiq Nurul Maqfirah Putri Nurman Padel Sehrly Agus Yahya Suriadi usman rahman