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Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Universitas Mulawarman
ISSN : 14111713     EISSN : 2528150X     DOI : -
Core Subject : Economy, Education,
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansiis a scientific journal in the field of economics and management published twice a year (in January & July).
Arjuna Subject : -
Articles 802 Documents
The Effect of Current Ratio, Total Asset Turnover and Return on Asset on Profit Growth in Manufacturing Companies Listed on the Indonesia Stock Exchange Handayani, Ridho Noor; Lahaya, Ibnu Abni
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15624

Abstract

This study aims to determine the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in manufacturing companies listed on the IDX. Prediction of profit growth is very important for investors in making investment decisions. The sample used in this study were 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period, in order to obtain 252 company data. The data analysis technique used multiple linear regression analysis. Data processing used the Statistical Package for Social Science version 23 (SPSS 23) program. The results of this study indicate that the variable Current Ratio (CR) has a negative and significant effect on the profit growth of manufacturing companies, Total Asset Turnover (TATO) and Return On Asset (ROA) have a negative and insignificant effect on the profit growth of manufacturing companies
Production Obstacles and Marketing Patterns of Swamp Buffalo (Bubalus Bubalis Carabanensis) in West Kutai Regency Nabil; Mayulu, Hamdi; Anindyasari, Dinar; Ibrahim
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15625

Abstract

The study aimed to determine the factors inhibiting production and marketing patterns of swamp buffaloes in Pulau Lanting Village, West Kutai Regency using survey methods and interview techniques.  Data were collected using a questionnaire and analyzed using a descriptive approach for factors inhibiting buffalo production and a qualitative descriptive approach for marketing channel data analysis.  Swamp buffalo farmers in Pulau Lanting village do not face significant barriers to swamp buffalo production in terms of feed requirements, grazing land provision, farmer capability, and swamp buffalo health, but require further investigation into the evaluation of feed ingredients to determine the nutritional adequacy of buffaloes so that swamp buffaloes can produce optimally, and additional new knowledge on the impact of inbreeding and diseases that can reduce swamp buffalo productivity.  Recording applications are recommended to make it easier for farmers and/or health workers to find out the pedigree of swamp buffaloes, production history, maintenance management records, and health records to monitor health status in the context of efforts to develop swamp buffalo farming businesses
The Effect of Profitability, Free Cash Flow and Investment Opportunity Set on Dividend Policy on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Miharto, Eko; Affan, Nurita; Sari, Dhina Mustika
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15626

Abstract

This study aims to obtain empirical evidence about the effect of the Effect of Profitability, Free Cash Flow and Investment Opportunity Set on Dividend Policy in Manufacturing Companies. This research is a quantitative study using the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX). The sampling technique uses purposive sampling. The samples used were 13 Manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period, so that 39 company data were obtained. Data analysis techniques used multiple linear regression. The results of this study indicate that profitability has a negative and not significant effect on dividend policy, free cash flow has a positive and not significant effect on dividend policy and investment opportunity set has a positive and significant effect on dividend policy
Performance Analysis of Revenue and Expenditure Budget Realization Maulidnda, Dian Fathania; Deviyanti, Dwi Risma; Pattisahusiwa, Salmah
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15627

Abstract

The purpose of this study is to determine the financial performance of the Balikpapan City Government for the 2016-2018 fiscal year based on five financial ratios, namely: regional financial independence, regional financial dependence, degree of decentralization, effectiveness and efficiency of regional original revenue. The analysis tools used for this study were the ratio of regional financial independence, regional financial dependence, degree of decentralization, effectiveness and efficiency of regional original income. The type of data in this study is quantitative data. The data source is secondary data. Based on the results of the research and analysis obtained for the ratio of regional financial independence levels is still low, the ratio of regional financial dependence is very high, the ratio of degrees of decentralization is still not optimal, the effectiveness ratio looks very effective, and the efficiency ratio looks less efficient
Analysis of Financial Performance of Cigarette Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Sumarni. S; R, Baso; Asriadhi, Sandy
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15628

Abstract

This study aims to analyze the financial performance of the cigarette company PT. Gudang Garam Tbk, PT. Hanjaya Mandala Sampoerna Tbk, PT. Indonesian Tobacco Tbk, PT. Bentoel Internasional Investama Tbk, and PT. Wismilak Inti Makmur Tbk which is listed on the Indonesia Stock Exchange in 2018-2022. Using quantitative descriptive methods. Theresults of the study show that PT. Hanjaya Mandala Sampoerna Tbk and PT. Wismilak Inti Makmur Tbk has high liquidity, while PT. Gudang Garam Tbk has a high current ratio but a low quick ratio. Based on the solvency analysis of PT. Gudang Garam Tbk and PT. Wismilak Inti Makmur Tbk has a good performance, while PT. Hanjaya Mandala Sampoerna Tbk, PT. Bontoel Internasional Investama Tbk, and PT. Indonesian Tobacco Tbk tends to have a high debt ratio. PT. Hanjaya Mandala Sampoerna Tbk has efficiency in the use of assets and fast inventory turnover in contrast to PT. Bontoel Internasional Investama Tbk highlighted the rapid inventory turnover but has not been efficient in the use of assets. Meanwhile, PT. Gudang Garam Tbk, PT. Indonesian Tobacco Tbk, PT. Wismilak Inti Makmur showed poor performance of activities. Judging from profitability, it shows that the ROA and ROE of cigarette companies have not reached optimal levels or are in poor condition
The Influence of Education and Training (Diklat), Work Motivation and Work Commitment on Employee Work Productivity at the West Sulawesi Provincial Youth and Sports Office Rauf, Andi Saiful; Sapiri, Muhtar; Rahardjo, Djoko
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15629

Abstract

This study aims to explore the influence of education and training (diklat), work motivation, and work commitment on the work productivity of employees at the West Sulawesi Provincial Youth and Sports Office. The study was conducted by involving 47 respondents and using a questionnaire method which was then analyzed by multiple linear regression analysis. The results of the study show that education and training (diklat) have a positive influence on the work productivity of employees at the West Sulawesi Provincial Youth and Sports Office. In addition, work motivation and work commitment also significantly contribute to increasing the work productivity of employees in the agency. Finally, when analyzed together, education and training (diklat), work motivation, and work commitment collectively affect the work productivity of employees at the West Sulawesi Provincial Youth and Sports Office. These findings provide a deeper understanding of the factors that affect the work productivity of employees in the government environment, especially in the fields of youth and sports. The implications of this research can help in the formulation of human resource management policies and strategies aimed at improving organizational performance and effectiveness
Awareness of Accountability, Mutual Cooperation, and Honesty in the Application of Accounting Sepfriani, Intan; Gafur, Abdul
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15630

Abstract

This study aims to find awareness of responsibility, mutual cooperation, and honesty in the Nuha Collection in its recording. Qualitative research is used with the type of phenomenological research, then the subject in this study is the Owner Nuha Collection, Nuha Collection employees in the Production, Cashier, and Admin sections, and the data collection techniques used are interviews and observation. The results of this study indicate that accountability in Nuha prioritizes consumer rights. Mutual cooperation is also seen with the same energy to produce products according to orders. However, honesty here has not run optimally
Dampak Implementasi Kebijakan Kartu Identitas Anak (KIA) terhadap Pengembangan Generasi Muda Muhsanati; Herman; Suryati, Tri Frida
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15631

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi Kebijakan Kartu Identitas Anak (KIA) dan dampaknya terhadap pengembangan generasi muda di Kabupaten Mamuju. jenis penelitian ini adalah penelitian kualitatif dengan pendekatan induktif. Tujuan penelitian melibatkan penilaian terhadap kontribusi KIA terhadap perlindungan hak anak, analisis dampak KIA terhadap akses anak-anak ke layanan pendidikan dan kesehatan, peran KIA dalam mencegah perdagangan anak, serta evaluasi perubahan pola pikir masyarakat terhadap pentingnya memiliki KIA. Hasil penelitian menyatakan bahwa implementasi Kartu Identitas Anak (KIA) di Kabupaten Mamuju memberikan dampak positif dalam perlindungan hak-hak konstitusional anak dan pengembangan generasi muda. Capaian keberhasilan antara tahun 2021 dan 2022 menunjukkan peningkatan signifikan dalam kepemilikan KIA oleh anak-anak, serta penurunan jumlah anak yang belum memiliki KIA. Persentase kepemilikan KIA naik dari 18.0% menjadi 20.1%, mencerminkan peningkatan kesadaran dan partisipasi masyarakat. Beberapa langkah konkret yang diambil oleh Dinas Kependudukan dan Pencatatan Sipil Kabupaten Mamuju, seperti pemberdayaan sistem informasi, sosialisasi dan edukasi masyarakat, serta pemantauan dan evaluasi sistem, telah mendukung efektivitas implementasi KIA
Determinasi Debt to Equity Ratio: Current Ratio, Return on Asset, Fixed Asset Ratio, Basic Earning Power Ratio pada Perusahaan di BEI Fitriana, Amalia Indah; Febrianto, Hendra Galuh
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15635

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, struktur aktiva, dan risiko bisnis terhadap struktur modal pada sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021. Populasi dalam penelitian ini sebanyak 85 perusahaan dan didapatkan sampel penelitian dengan menggunakan teknik purposive sampling sebanyak 16 perusahaan selama 4 tahun sehingga menghasilkan 64 data penelitian. Metode analisis data yang digunakan, yaitu analisis regresi data panel melalui program EViews. Hasil penelitian menunjukkan bahwa variabel likuiditas, profitabilitas, struktur aktiva, dan risiko bisnis berpengaruh secara simultan terhadap struktur modal. Sedangkan secara parsial, variabel likuiditas, profitabilitas, dan struktur aktiva berpengaruh negatif terhadap struktur modal, serta variabel risiko bisnis berpengaruh positif terhadap struktur modal. Implikasi penelitian menunjukkan bahwa likuiditas, profitabilitas, struktur aktiva, dan risiko bisnis mampu memberikan pengaruh yang besar pada struktur modal sehingga diharapkan bagi perusahaan untuk lebih memperhatikan pendanaan yang digunakan guna menjaga kelangsungan usaha
Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Mujahiddin; Ramli S; Kamarudin, Jamaludin
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15636

Abstract

Tujuan penelitian ini untuk mengetahui strategi pemasaran dalam meningkatkan penjualan pada Toko Bangunan Iyang di Desa Salletto Kecamatan Simboro Kabupaten Mamuju. Jenis data yang digunakan dalam penelitian ini adalah kualitatif. Adapun sumber informasi dalam penelitian ini yaitu pemilik Toko Bangunan, karyawan dan pelanggan. Hasil Penelitian menunjukkan bahwa faktor internal kekuatan pada Toko Bangunan pada Kecamatan Simboro Kabupaten Mamuju yaitu sebanyak 2,06. Kekuatan pada Toko Bangunan Iyang Di Desa Saletto Kecamatan Simboro Kabupaten Mamuju yaitu Pelayanan yang ramah, Lokasi strategis, Pengantaran tepat waktu, Produk bervariasi, Harga terjangkau. Peluang pada Toko Bangunan Iyang Di Desa Saletto Kecamatan Simboro Kabupaten Mamuju yaitu target market yang besar, banyaknya permintaan kebutuhan bahan bangunan pada masyarakat. Ancaman pada Toko Bangunan Iyang Di Desa Saletto Kecamatan Simboro Kabupaten Mamuju adalah lokasi pesaing yang strategis, jumlah pesaing yang semakin banyak, produk yang ditawarkan pesaing lebih bervariatif dan Kelemahan pada Toko Bangunan Iyang Di Desa Saletto Kecamatan Simboro Kabupaten Mamuju adalah promosi yang dilakukan masih kurang, armada pengantaran barang masih kurang, jumlah karyawan sedikit, banyaknya permintaan bahan bangunan, keterbatasan modal usaha dan ketersediaan bahan