cover
Contact Name
Mulyana Machmud
Contact Email
amsirmanagementjournal@gmail.com
Phone
+6285343876779
Journal Mail Official
juliafhandisapada@gmail.com
Editorial Address
Jl. Andi Sapada No. 11 Kelurahan Sumpang Minangae, Kec. Bacukiki Barat, Kota Parepare 91122, Indonesia
Location
Kota pare pare,
Sulawesi selatan
INDONESIA
Amsir Management Journal
ISSN : -     EISSN : 28072529     DOI : 10.56341
Core Subject : Economy,
Amsir Journal Manajemen - (AMJ) is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. AMJ is published twice a year in April and October. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange.
Articles 122 Documents
Tinjauan Du Point System Untuk Mengukur Kinerja Keuangan Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Natsir, Ulfa
Amsir Management Journal Vol. 3 No. 2 (2023): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i2.178

Abstract

This study aims to determine the extent of financial performance in pharmaceutical companies listed on the Indonesia Stock Exchange using the Du Pont System method, for three years (2018-2020), The data analysis technique used in this study is quantitative by calculating Net Profit Margin (NPM), Debt Ratio (DR), Total Asset Turnover (TATO). Return On Investment (ROI), Return On Equity (ROE). The results of this study show that at PT. Kimia Farma Tbk, PT. Darya Varia Laboratoria Tbk, and PT. Kalbe Farma Tbk's financial performance tends to fluctuate up and down or fluctuate so it can be concluded that the financial performance of PT. Kimia Farma Tbk, PT. Darya Varia Laboratoria Tbk, and PT. Kalbe Farma Tbk is in the category of not according to industry standards, because the average ROI, ROE, and TATO level are below the assessment standard.
Financial Performance Analysis Based on Liquidity and Profitability Ratios Nisrina, Ulfah Laila; Yusuf, St. Nursaadah; Aliyah, Nur
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.250

Abstract

This study examines the company's performance based on profitability and liquidity ratios at CV Alfaiz Putra Mandiri. CV Alfaiz Putra Mandiri is a trading company that sells furniture materials, namely HPL (High Pressure Laminated). This study aims to analyze financial performance based on liquidity and profitability ratios at CV Alfaiz Putra Mandiri. The method used is quantitative method. The type of research used is field and library research by applying document analysis data collection techniques and interviews. Based on the analysis of the liquidity ratio of CV Alfaiz Putra Mandiri, the company's financial performance is quite good. This is due to the increase in current assets from year to year. However, current debt has also increased from year to year which offsets the increase in current assets. Based on the profitability ratio analysis, the company's financial performance is not good enough. This is because the increase in sales is not matched by the increase in profits generated and there are still many costs incurred for the company's operational needs so as not to generate optimal profits
Pengaruh Kebijakan Dividen dan Struktur Modal Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia Mangkona, Suriyanti; Fadhilah, Nur; Nurfan, Hayah Masrurah
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.243

Abstract

The study aims to determine the effect of dividend policy and capital structure on firm value of manufacturing companies period 2014-2018. The independent variables used in this study are the dividend policy (dividend payout ratio) and capital structure (debt to equity ratio). The dependent variable used in this study is firm value (price to book value). This research is a quantitative research. The population in this study are all manufacturing companies listed on the indonesia stock exchange period 2014 to 2018 amounting to 162 companies. The selection of the sample using purposive sampling, with some predetermined criteria, the number of samples is 10 manufacturing companies. This data is in the form of financial reports that have been published on the Indonesian stock exchange website. Data analysis techniques used in this study is multiple linear regession analysis. Based on the results of data analysis, it shows that the dividend policy and capital structure have an effect on positively and significant to firm value.
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas PT Pertani (Persero) Mangkona, Suriyanti; Asri, Dandi; Salim, Ahmad; Ma’ruf, Muhammad; Wahyuddin, Wahyuddin
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.242

Abstract

This study aims to determine & analyze financial performance based on profitability ratios at PT Pertani (Persero) Kab. Sidenreng Rappang. Data collection methods used in this research are observation, interview, and documentation methods. Types and sources of research data using quantitative data in the form of primary data and secondary data. This study uses profitability ratios with four indicators for calculating the value of financial ratios: (1) Gross Profit Margin (2) Net Profit Margin Earning Before Interest and Tax to Total Assets using profitability ratios, (3) Return On Assets (4) Return On Equity. The research results show that financial performance has not been efficient and effective, as seen from the 2018 Gross Profit Margin of 0.025%, 0.031% in 2019, and 0.021% in 2020. Net Profit Margin in 2018 was 0.014%, in 2019 it was -0.007%, and in 2020 it was -0.036%. Return On Assets in 2018 was 0.0026%, in 2019 it was -0.0015%, and in 2020 it was -0.0018%. Return On Equity in 2018 was 0.0025%, in 2019 it was -0.0016%, and in 2020 it was -0.0016%. PT. Agriculture (persero) Kab. Sidenreng Rappang must evaluate its current performance in utilizing assets and equity to maximize profit so that the company is able to make financial performance effective and efficient.
Evaluasi Kesehatan Keuangan Melalui Analisis Rasio Keuangan: Studi Kasus PT Semen Indonesia (Persero) Tbk Assandri, Novita; Kusumandari, Nafia
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.214

Abstract

This study aims to analyze the financial performance of PT Semen Indonesia (Persero) Tbk in the 2021-2022 period. The analytical method used is using the ratio of liquidity, solvency, activity, and profitability. The results showed that the liquidity ratio with the calculation indicators using the Current Ratio, Quick Ratio, and Cash Ratio. The Current Ratio, Quick Ratio, and Cash Ratio show "not good" results compared to the industry average. Solvability ratios with calculation indicators, namely Debt to debt-to-asset ratio, Debt to Equity Ratio, Long Term Debt to Equity Ratio. Debt to Asset Ratio and Long Term Debt to Equity Ratio which shows " not good" results when compared to the industry average. Meanwhile, the Equity Ratio showed "good" results. Activity ratios with indicators for calculations use Receivable Turn Over, Inventory Turn Over, and Working Capital Turn Over. Receivable Turn Over, Inventory Turn Over, and Working Capital Turn Over show "not good" results. Profitability ratios with indicators of Net Profit Margin, Return on Investment, and Return on Equity. Net Profit Margin, Return on Investment and Return on Equity show "not good" results
Pengukuran Kinerja Keuangan Melalui Penggunaan Analisis Rasio Keuangan pada PT Kalbe Farma Tbk Sari, Lusiana Fatika; Bahri, Ahmad Syaiful; Wibowo, Luthfi Yoga Hendy
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.213

Abstract

The purpose of this research is to carry out a descriptive analysis of the procedure for measuring financial performance which is reviewed based on financial ratio analysis using financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The object chosen in this study is PT Kalbe Farma Tbk, the financial statements have been uploaded to the Indonesia Stock Exchange (IDX). The research approach used in this study is a qualitative approach. The focus of this research is the financial statements of the company PT Kalbe Farma Tbk, which are balance sheets and income statements for the 2020-2022 period. The source of data used in research is secondary data. The data collection technique used in this research is a literature study. The data analysis used in this research is descriptive analysis. The results of the financial ratio analysis consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios for the 2020-2022 period show that the financial performance of PT Kalbe Farma Tbk is in fairly good condition.
Activity Ratio to Measure Performance at PT. Jesry Karya Engenering Makassar City Lukman, Siti Diva Syarifah
Amsir Management Journal Vol. 4 No. 2 (2024): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i2.267

Abstract

This article analyzes the activity ratio in measuring the performance of PT. Jesry Karya Engenering Makassar. The purpose of this article is to understand the extent to which the company is able to manage and utilize its assets efficiently to support the company’s operational activities. This article uses a quantitative descriptive approach with data collection methods through documentation, specifically utilizing the company’s financial reports (balance sheets and income statements for the 2019-2021 period). The data analysis technique used is by calculating the ratio then the calculation result will be interpreted to conclude the ratio result with the company performance. From the findings, it is found that the performance of PT. Jesry Karya Engenering Makassar as measured by the ratio of accounts receivable turnover, working capital turnover, and asset turnover is still relatively low. However, if measured from the inventory turnover ratio, the performance of PT. Jesry Karya Engenering Makassar is quite high.
Admission Accounting Information System and Cash Expenditure in Financial Control Anggerwati, A. Indah
Amsir Management Journal Vol. 4 No. 2 (2024): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i2.266

Abstract

Every organization requires a well-planned and properly supervised accounting information system to effectively manage their incoming and outgoing finances. The implementation of an accounting information system is crucial for achieving the management's objectives. This study aims to assess the effectiveness of the accounting information system in managing cash receipts and expenditures, specifically in the context of financial planning and control at the Benteng City Grand Mosque. The research utilizes qualitative data obtained from primary and secondary sources. The descriptive analysis method is employed in this study. The findings indicate that the accounting information system for cash receipts and expenditures, concerning financial planning and control, is deemed sufficient as it aligns with the fundamental components of an accounting information system, including human resources, equipment, forms/documents, records, procedures and reports, and adheres to internal control procedures. Consequently, the accounting information system for cash receipts and expenditures continues to operate effectively to support financial planning and control.
Analisis Pelatihan Pemanfaatan E-Commerce Dalam Meningkatkan Jangkauan Pemasaran Produk UMKM Qurrota'ayun, Latifatul Ummi
Amsir Management Journal Vol. 4 No. 2 (2024): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i2.225

Abstract

The development of the globalization era has created an increasingly rapid digital era. This situation demands the adaptation of various parties to the new environment, including economic actors, and small, medium and large businesses. One of the new lifestyles that was born is shopping via the internet or often referred to as e-commerce. The use of e-commerce is not only carried out by large companies but also by micro, small and medium enterprises (UMKM). This research was conducted to analyze the use of e-commerce in order to increase the marketing reach of UMKM products for woven craftsmen in Babatan, Ponorogo Regency. The research method used in this study is a qualitative method with a case study approach. The results of the study show that the use of e-commerce will be able to provide income, train MSME actors to become more planned, managed and controlled entrepreneurs, make the products sold quality and more easily recognized by consumers. In addition, the use of e-commerce can also save on promotion costs. This will ultimately be able to increase the reach of product marketing for MSME players in Babatan, Ponorogo Regency.
Peran Sistem Informasi Manajemen dalam Menciptakan Fokus Pelanggan pada Perusahaan Fatika, Lusiana
Amsir Management Journal Vol. 4 No. 2 (2024): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i2.220

Abstract

A management information system (MIS) is essential for making informed decisions, as it necessitates an understanding of the issues at hand and knowledge of potential solutions. Accurate information leads to more optimal decisions that focus on customer satisfaction. This article employs a qualitative descriptive method and utilizes library research for data collection. The findings indicate that the role of MIS is critical, particularly in contemporary, evolving companies. MIS also contributes to problem-solving and decision-making processes, ultimately serving as a key component in achieving customer satisfaction and focus.

Page 10 of 13 | Total Record : 122