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Contact Name
Didi haryono
Contact Email
jmpkn.ibknitro@gmail.com
Phone
+628114115151
Journal Mail Official
jmpkn.ibknitro@gmail.com
Editorial Address
Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Jurnal Manajemen Perbankan Keuangan Nitro
Published by IBK Nitro
ISSN : 2620780X     EISSN : 26207524     DOI : -
Core Subject : Economy,
Fokus dan Scopus pada Jurnal ini yaitu: - Manajemen Perbankan - Manajemen Keuangan - Dan Bidang lainnya yang berhubungan
Articles 140 Documents
ANALISIS LAPORAN KEUANGAN PT. ASTRA OTOPARTS. Tbk PERIODE TAHUN 2022-2023 Nursafitri, Irma
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
Publisher : LP2M IBK Nitro

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Abstract

The purpose of this research is to analyze the finances of PT. Astra Autoparts. Tbk based on liquidity ratios, activity ratios, debt ratios and profitability ratios for 2022-2023. This research uses quantitative descriptive analysis techniques, which aim to provide an explanation of the research results. The population of this study includes the financial reports of PT. Astra Autoparts. Tbk in the period 2022 and 2023. This research uses secondary data with financial data collection techniques from the Indonesia Stock Exchange at PT. Astra Autoparts. Tbk in 2022 and 2023. The results of calculations on the liquidity ratio show that PT. Astra Autoparts. Tbk was able to meet its short-term obligations and had better liquidity compared to the previous year. From the activity ratio, it can be explained that there has been a decline in the company's operational efficiency in utilizing its assets compared to the previous year and is still below the industry standard average. From the debt ratio it can be explained that the company is able to fulfill all its obligations, both short term and long term and has a better ability to pay off debt compared to the previous year. From the profitability ratio it can be concluded that the company has an increased ability to generate profits compared to the previous year, but is still below the industry standard average value.
ANALISIS PENERAPAN SAK ETAP PADA KSU DHARMA WANITA PERSATUAN KABUPATEN SOLOK SELATAN Tama, Asmy Febry
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
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Abstract

In this study, the researcher focuses on the analysis of the application of Indonesian Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP) at KSU Dharma Wanita Persatuan, South Solok Regency. Data was obtained through the Accountability Report of the Management of KSU Dharma Wanita Persatuan, South Solok Regency for the 2021, 2022 and 2023 Financial Years, as well as interviews with its financial management. The analysis method used here is descriptive comparative. The results of the study indicate that KSU Dharma Wanita Persatuan, South Solok Regency has not made a financial report because the Accountability Report made by the Management of KSU Dharma Wanita Persatuan, South Solok Regency cannot be said to be a Cooperative Financial Statement, this is because the report does not meet the reporting standards described in SAK ETAP. The report made is not yet standard due to the lack of skilled and expert workers in accounting, the absence of education and socialization from the government and related parties regarding the implementation of SAK ETAP, and the lack of knowledge of management in financial reports included in SAK ETAP, so that the report made is only based on reports from previous years and it is understood as a financial report
STUDI UMKM DI MAKASSAR: MENGATASI TANTANGAN MELALUI TRANSFORMASI DIGITAL DAN STRATEGI INOVASI Hendriadi, Hendriadi; Kausar, Al; Ikawidjaja, Natali; Musmahendra, Musmahendra
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, termasuk di Kota Makassar. Penelitian ini bertujuan untuk menganalisis perkembangan UMKM di Makassar, mengidentifikasi tantangan utama yang dihadapi, dan memberikan rekomendasi strategis untuk meningkatkan daya saing sektor ini. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, melibatkan wawancara mendalam, analisis dokumen, dan observasi partisipatif. Analisis data dilakukan dengan bantuan aplikasi Nvivo, menghasilkan tiga tema utama: digitalisasi dan inovasi produk, tantangan literasi digital dan permodalan, serta peran pemerintah dalam mendukung UMKM. Hasil penelitian menunjukkan bahwa adopsi teknologi digital dan inovasi produk secara signifikan meningkatkan produktivitas dan jangkauan pasar UMKM. Namun, literasi digital yang rendah dan keterbatasan akses modal tetap menjadi kendala utama. Dukungan pemerintah melalui pelatihan dan kebijakan inklusif terbukti memainkan peran penting. Penelitian ini merekomendasikan peningkatan literasi digital, perluasan akses modal, dan kolaborasi antara pelaku usaha dan pemerintah untuk mempercepat transformasi digital UMKM di Makassar.
ENHANCING FINANCIAL PERFORMANCE: THE ROLE OF FINANCIAL LITERACY AND DIGITAL TRANSFORMATION IN MAKASSAR'S SMES Irmayanti, Irmayanti
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i1.527

Abstract

This study examines the impact of financial literacy and digital transformation on the financial performance of small and medium enterprises (SMEs) in Makassar. Utilizing a sample of 150 SMEs, the research employs descriptive statistics, correlation analysis, and regression analysis to analyze the relationships between the variables. The findings reveal that the average financial literacy score is 68%, indicating a moderate level of financial knowledge among respondents. Significant positive correlations were observed between financial literacy, digital transformation, and financial performance, with regression analysis confirming that both financial literacy (β = 0.35, p < 0.01) and digital transformation (β = 0.30, p < 0.01) are critical determinants of financial performance. Qualitative feedback emphasizes the necessity for government support and training programs to enhance financial literacy and digital skills. The results highlight the importance of targeted interventions to foster sustainable growth in SMEs, underscoring that improving financial literacy and embracing digital technologies are essential strategies for enhancing financial outcomes in this sector
Cognitive Learning in Banking Human Resource Development: Strategies for Enhancing Competence and Adaptability in the Digital Era Megawaty, Megawaty; Muhammad, Natsir; Nawir, Fadliyani; Hamdat, Aminuddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i1.537

Abstract

The rapid evolution of digital technology has significantly transformed the banking industry, necessitating the development of human resources (HR) with advanced cognitive skills to enhance competence and adaptability. This study explores the role of cognitive learning in banking HR development, emphasizing strategies to improve employee skills in the digital era. Using a qualitative approach and a case study design, data were collected through in-depth interviews, participant observation, and document analysis from banking professionals and industry experts. The findings indicate that cognitive learning enhances employees' analytical thinking, decision-making, and problem-solving abilities, contributing to better adaptability in handling technological advancements and regulatory changes. However, challenges such as resistance to change, technological barriers, and time constraints hinder its full implementation. The study suggests that blended learning approaches, leadership support, and continuous evaluation can optimize cognitive learning strategies. The results emphasize that investing in HR development through cognitive learning is essential for maintaining workforce competitiveness and innovation in the banking sector. Future research should explore longitudinal studies to assess the long-term impact of cognitive learning on employee performance and organizational success.
The Effect of Liquidity and Solvency on Stock Prices with Profitability as an Intervening Variable: Empirical Study on Pulp and Paper Companies Listed on the Indonesia Stock Exchange (2016-2023) Alamsyah Saputri, Fitri Angraeni; Nurdin, Maryam; Muspa, Muspa
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i1.538

Abstract

This research aims to examine the influence of liquidity and solvency on share prices through profitability as an intervening variable in pulp and paper sector companies on the Indonesian Stock Exchange with a research period of 2 months starting from September 2024 to October 2024. The population in this study were all pulp and paper sector companies listed on the Indonesia Stock Exchange in 2016-2023. while the sample in this study was determined using purposive sampling and the number of samples used was six companies. so that the number of samples obtained in this study was 48 samples. This study uses data documentation, namely from the financial reports of the companies studied and can also be through the Indonesia Stock Exchange. The statistical method used to test the hypothesis uses the help of the partial least square application. The results of the analysis show that: 1) Liquidity has a negative effect on profitability in pulp and paper sector companies, 2) Solvency has a negative and significant effect on profitability in pulp and paper sector companies, 3) Liquidity has a positive effect on stock prices in pulp and paper sector companies, 4) Solvency has a positive effect on stock prices in pulp and paper sector companies, 5) Profitability has a positive and significant effect on stock prices in pulp and paper sector companies, 6) Liquidity has a negative effect on stock prices in pulp and paper sector companies through profitability as an intervening variable, 7) Solvency has a negative effect on stock prices in pulp and paper sector companies through profitability as an intervening variable.
The Influence of Leadership, Motivation, and Organizational Culture on Employee Performance Through Job Satisfaction at PT Pegadaian Area Office Bantaeng Akir, Akir; Nasir Hamzah, Muhammad; Sujatmiko
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
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Abstract

The purpose of this study is to understand and analyze the influence of Leadership, Motivation, and Culture on Employee Performance through Job Satisfaction at PT Pegadaian Bantaeng Area Office, both directly and indirectly. The analysis method used is Path Analysis with SPSS and SmartPLS software, aiming to describe the actual condition of the research object to understand the influence of Leadership, Motivation, and Culture on Employee Performance through Job Satisfaction at PT Pegadaian Bantaeng Area Office by distributing questionnaires to all permanent employees in the Bantaeng Area. The research results obtained are (1) Leadership has a positive and significant influence on Job Satisfaction at PT Pegadaian Bantaeng Area Office, (2) Motivation has a positive and significant influence on Job Satisfaction at PT Pegadaian Bantaeng Area Office, (3) Culture has a positive but not significant influence on Job Satisfaction at PT Pegadaian Bantaeng Area Office, (4) Job Satisfaction has a positive and significant influence on Employee Performance at PT Pegadaian Bantaeng Area Office, (5) Leadership has a positive and significant influence on Employee Performance at PT Pegadaian Bantaeng Area Office, (6) Motivation has a negative but not significant influence on Employee Performance at PT Pegadaian Bantaeng Area Office, (7) Culture has a positive and significant influence on Employee Performance at PT Pegadaian Bantaeng Area Office, (8) Leadership has a positive and significant influence on Employee Performance through Job Satisfaction at PT Pegadaian Bantaeng Area Office, (9) Motivation has a positive and significant influence on Employee Performance through Job Satisfaction at PT Pegadaian Bantaeng Area Office and (10) Culture has a positive but not significant influence on Employee Performance through Job Satisfaction at PT Pegadaian Bantaeng Area Office.
The Role of Leadership on Performance Through Work Motivation of South Sulawesi Regional Police Personnel Yusnita, Yusnita; Daga, Rosnaini; Hatta, Moh
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
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This study examines the influence of leadership on personnel performance through work motivation at the South Sulawesi Regional Police (POLDA Sulsel). The research adopts a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze the relationships among leadership, motivation, and performance. The sample consists of 81 police personnel, selected using Accidental Sampling. Data were collected through structured questionnaires and analyzed with SmartPLS 4 software. The results indicate that leadership has a significant and positive effect on work motivation (β = 0.958, p < 0.05) and personnel performance (β = 0.911, p < 0.05). However, work motivation does not significantly affect personnel performance (β = 0.223, p > 0.05), and its mediating role between leadership and performance is insignificant (β = 0.155, p > 0.05). These findings suggest that leadership is a key determinant of personnel performance, whereas motivation alone is not a primary driver of performance in a structured law enforcement environment. The study recommends that POLDA Sulsel enhance leadership development programs to optimize personnel performance. Future research could explore additional factors such as organizational culture, job satisfaction, and institutional policies to further understand the determinants of performance within law enforcement agencies
IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI KETAHANAN PANGAN DI SULAWESI SELATAN Kausar, Al; Kurnia Putri, Ratih Astia; Mutmainnah, Laila; Paris, Paris; Taufik, Muh Imam
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v8i1.543

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi ketahanan pangan di Sulawesi Selatan. Metode yang digunakan adalah pendekatan kuantitatif dengan desain survei, yang melibatkan 350 responden yang terdiri dari petani, pedagang, konsumen, dan pejabat pemerintah terkait. Data dikumpulkan menggunakan kuesioner yang mencakup pertanyaan mengenai ketersediaan pangan, akses pangan, stabilitas harga pangan, dan faktor sosial-ekonomi. Hasil penelitian menunjukkan bahwa ketahanan pangan di Sulawesi Selatan dipengaruhi oleh empat faktor utama, yaitu ketersediaan pangan, akses pangan, stabilitas harga pangan, dan kondisi sosial-ekonomi. Ketersediaan pangan di wilayah ini relatif stabil, namun terdapat ketergantungan yang tinggi terhadap impor pangan tertentu. Akses pangan dipengaruhi oleh daya beli masyarakat, dengan daerah pedesaan menghadapi kesulitan lebih besar dalam mengakses pangan yang bergizi. Fluktuasi harga pangan yang signifikan juga menjadi tantangan, terutama di daerah dengan pendapatan rendah. Selain itu, kemiskinan dan ketimpangan sosial-ekonomi memperburuk kondisi ketahanan pangan, dengan daerah miskin lebih rentan terhadap krisis pangan. Penelitian ini menyarankan perlunya kebijakan yang berfokus pada peningkatan distribusi pangan, pengelolaan harga yang stabil, serta pengurangan ketimpangan sosial-ekonomi untuk memperkuat ketahanan pangan di Sulawesi Selatan
THE INFLUENCE OF LEARNING STYLES AND LEARNING METHODS ON LEARNING OUTCOMES Haris, Abdul; Purnamasari, Pupung
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
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In this study, the main objective is to analyze the impact of learning styles and teaching methods on students’ learning outcomes. There are various learning styles, such as visual, auditory, and kinesthetic, which can influence how students absorb and understand information. This research is based on several previous studies that indicate aligning teaching methods with students’ learning styles can significantly enhance academic performance. For instance, a study conducted by Rusmana and Wulandari (2020) showed that students whose learning styles matched the teaching methods used achieved better results in mathematics. Furthermore, Adawiyah et al. (2020) found that students’ learning outcomes in science subjects were also affected by the applied learning styles. Therefore, understanding the relationship between learning styles and teaching methods is crucial to improving the effectiveness of the teaching and learning process in the classroom.

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