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Contact Name
DEDDY IBRAHIM RAUF
Contact Email
deddyibrahim09@gmail.com
Phone
+6285299931836
Journal Mail Official
deddyibrahim09@gmail.com
Editorial Address
Jl. Batua Raya IX Lr. 3 No. 18a
Location
Kota makassar,
Sulawesi selatan
INDONESIA
(JUMPER)
ISSN : -     EISSN : 29883784     DOI : 10.59971/jumper
Journal Management & Economics Review : JUMPER is a journal for publishing research results on business decisions, processes and activities in actual business settings. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are regularly evaluated. Published for executives, researchers and scholars, the Journal helps apply empirical research to practical situations and theoretical findings to the realities of the business world.
Articles 87 Documents
ANALYSIS OF FINANCIAL FEASIBILITY OF GOAT BUSINESS CUT AS A FAMILY BUSINESS KATANGKA SUB-DISTRICT SOMBA OPU, GOWA DISTRICT Maisyaroh, Ummi; Anwar; Amin, Andi Mustika; Ramli, Anwar; Nurman
Journal Management & Economics Review (JUMPER) Vol. 1 No. 3 (2023): September
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i3.45

Abstract

The purpose of this study was to analyze the financial feasibility of beef goat business as a family business in the Katangka Village, Somba Opu District, Gowa Regency. This type of research is a descriptive study with a quantitative approach, population and sample in this study business actors in the business of slaughtered goats in the Katangka Village, Somba Opu District, Gowa Regency. The results showed that the goat business that was run in the Katangka Village, Somba Opu District, Gowa Regency from the financial feasibility analysis was declared feasible and had economic benefits, as evidenced by the results of calculating the NVP value indicating that NVP> 0.
ANALYSIS OF FINANCIAL PERFORMANCE USING THE CAMEL METHOD AT PT. BANK SULSELBAR Risa Pradista, Noviana; Darmawan Natsir, Uhud; Nurman, Nurman
Journal Management & Economics Review (JUMPER) Vol. 1 No. 3 (2023): September
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i3.42

Abstract

This study aims to determine the financial performance of PT Bank Sulselbar as measured using the CAMEL Method (Capital, Assets, Management, Earning, and Liquidity). The object of research is PT Bank Sulselbar. The type of research used is quantitative descriptive research, the type of data used is primary and secondary data, the sample used is the financial statements of PT Bank Sulselbar from 2017 to 2021. The results in this study are the financial health condition of PT. Bank Sulselbar in the 2017 and 2018 periods is in the "HEALTHY" predicate with a credit value above 81% in accordance with the provisions stipulated by Bank Indonesia, while in the period 2019 to 2021 it is in the "STRONGLY HEALTHY" predicate because the credit value is below the provisions set by Bank Indonesia. This means that PT. Bank Sulselbar shows that the financial performance using the CAMEL method is in a healthy predicate, which means that PT. Bank Sulselbar is able to manage and handle problems that arise during that period.
THE EFFECT OF WORK ENVIRONMENT AND WORK SPIRIT ON EMPLOYEE PERFORMANCE AT PT. NADIA BARUNA JAYA Annisa Nurul Hamidha; Siti Hasbiah; Zainal Ruma; Amiruddin Tawe; Uhud Darmawan Natsir
Journal Management & Economics Review (JUMPER) Vol. 1 No. 2 (2023): August
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to (1) determine the effect of the work environment on employee performance (2) determine the effect of morale on employee performance and (3) determine the influence of the work environment and work enthusiasm jointly affect employee performance at PT. Nadia Baruna Jaya. The data used in this research are primary and secondary data with a total sample of 54 respondents. This study used a quantitative approach and was analyzed using multiple linear regression analysis with the help of SPSS data processing to prove the three hypotheses. The results of this study prove that the work environment variable has a significant effect on employee performance with a tcount of3.425> ttable 1.678. the variable of morale has a significant effect with a tcount of 2,529 > ttable of 1,678. It is also known that the independent variables jointly or simultaneously have a positive and significant effect on the dependent variable, namely the performance of employees at PT. Nadia Baruna Jaya. Therefore, if the work environment and morale are continuously improved, it will have an impact on the employee's own performance.
INVENTORY TURNOVER AND WORKING CAPITAL ANALYSIS FOR ASSESSING FINANCIAL PERFORMANCE AT PT. GUDANG GARAM Tbk LISTED ON THE IDX PERIOD 2017 – 2021 Yand. S, Britny; Ramli, Anwar; Nurman; Akbar, Abdi; Musa, Muh. Ichwan
Journal Management & Economics Review (JUMPER) Vol. 1 No. 3 (2023): September
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i3.47

Abstract

This study aims to determine the financial performance at PT. Gudang Garam Tbk in the 2017-2021 period in terms of inventory turnover ratio and to find out the financial performance of PT. Gudang Garam Tbk in the 2017-2021 period in terms of the working capital turnover ratio. This research is a quantitative research with a descriptive approach where the subject of this research is PT. Gudang Garam Tbk. Based on the analysis that has been done, it is obtained that the value of the inventory ratio and the ratio of working capital at PT. Gudang Garam experienced fluctuations when the financial performance tested by the liquidity, solvency and profitability ratios was stated to be good, which means that the financial performance remained in good condition.
THE EFFECT OF EARNING PER SHARE (EPS), RETURN ON EQUITY (ROE) AND NET PROFIT MARGIN (NPM) ON SHARE RETURN OF CEMENT SUB-SECTOR COMPANIES LISTED ON THE IDX Riska; Ramli, Anwar; Anwar; Nurman; Amin, Andi Mustika
Journal Management & Economics Review (JUMPER) Vol. 1 No. 3 (2023): September
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i3.49

Abstract

This study aims to determine the effect of Earning Per Share (EPS), Return On Equity (ROE), and Net Profit Margin (NPM) on Stock Returns of Cement Sub Sector Companies Registered on the IDX. This type of research is descriptive quantitative. This study uses independent variables, namely Earning Per Share (EPS), Return On Equity (ROE), and Net Profit Margin (NPM). The dependent variable is Stock Return. The data used is secondary data derived from the financial reports of cement sub-sector companies listed on the IDX in 2017-2022. The research sample was taken by purposive sampling method, so that 6 companies were obtained that met the criteria. The research data were analyzed using SPSS version 26. The results of the analysis show that partially the EPS variable has a positive and significant effect on stock returns. While the ROE and NPM variables have no significant effect on stock returns. And simultaneously the variables EPS, ROE, and NPM have no significant effect on stock returns. The results of the Adjusted R Square analysis are 0.102 which indicates that EPS, ROE, and NPM are only able to contribute to Return Shaam of 10.2%, the remaining 89.8% are influenced by other factors not examined.
ANALYSIS OF POTENTIAL BANKRUPTCY USING THE ZMIJEWSKI METHOD IN TELECOMMUNICATION COMPANIES LISTED ON THE IDX FOR THE PERIOD OF 2018 – 2022 Zehroh, Halimatus; Musa, Muh. Ichwan; Nurman; Ramli, Anwar; Budiyanti, Hety
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.65

Abstract

This study aims to analyze the potential for bankruptcy in telecommunications companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The method used in this analysis is the Zmijewski method, which has been proven effective in identifying bankruptcy risks in companies. Financial data from telecommunication companies listed on the IDX during the study period were taken and analyzed. The results of the analysis show that there are several telecommunication companies that show bankruptcy potential. during the 2018-2022 period. Factors such as decreased profitability, increased debt, and low liquidity are the main causes of this potential bankruptcy. This research provides important information for telecommunications company stakeholders to better understand bankruptcy risk and take appropriate steps to deal with it. In addition, this research can also be a basis for developing more effective and sustainable bankruptcy prevention strategies.
FINANCIAL PERFORMANCE ANALYSIS USING THE ECONOMIC VALUE ADDED (EVA) METHOD AT PT. TELECOMMUNICATIONS (PERSERO) TBK ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2017-2022 Nurfarhana; Akbar, Abdi; Ramli, Anwar; Anwar; Amin, Andi Mustika
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.79

Abstract

This study aims to determine the financial performance of PT. Telecommunications Tbk. This type of research is the Quantitative method. The population in this study are all financial statements from 2017-2022. The sample is the balance sheet and income statement. Data collection is done through the method of documentation, namely collecting information about the company PT. Telekomunikasi Tbk, in the form of financial reports through the official website of the Indonesia Stock Exchange. The data analysis technique used is Economic Value Added (EVA) analysis which is obtained from the difference between the NOPAT value and the WACC value. The results of this study indicate that the financial performance at PT. Telecommunications (Persero), Tbk. The period from 2017 to 2022 when measured using Economic Value Added (EVA) obtained positive results, meaning that PT. Telecommunications is able to create added economic value for investors who have invested their capital, and a level of compensation that is higher than the cost of capital. This reflects the company's financial performance in good condition because it has met investors' expectations and has the best financial performance.
THE INFLUENCE OF FAIRNESS AND SELF-ASSESSMENT SYSTEM ON TAX EVASION ON KPP PRATAMA WEST MAKASSAR Jamali, Hisnol
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.85

Abstract

This study aims to analyze the effect of justice and self assessment system on the action of tax evasion. Respondents in this study were individual taxpayers registered at the Primary Makassar Tax Service Office. The number of individual taxpayers who are the sample of this study is 100 taxpayers. The sample determination method used in the study is incidental sampling method. Data collection method through questionnaire, while data processing method used is multiple regression analysis. The results showed that the simultaneous justice and self assessment system had a positive and significant effect on the tax evasion action, justice partially had a negative and significant effect on the tax evasion action, the partial self-assessment system had a negative and significant effect on the tax evasion action.
THE INFLUENCE OF COMMUNICATION STRATEGIES AND EDUCATIONAL PROGRAMS ON COMMUNITY PARTICIPATION AT LAZNAS YATIM MANDIRI MAKASSAR Hidir, Amrullah; Hasbiah, Siti; Ruma, Zainal; Burhanuddin; Aswar, Nurul Fadilah; Muhammad, A Fadel
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.87

Abstract

There are many factors that become obstacles for zakat institutions in their development, one of these factors is the lack of public understanding of the concept of zakat, the evaluation of strategies that are not optimal and the effectiveness of the program, so that communication strategies and educational programs are needed which will generate knowledge related to the institution to increase community participation. This research is an explanatory quantitative study that aims to analyze the factors that influence how community participation in LAZNAS Yatim Mandiri Makassar City, using a population of people who have lived and had direct contact with LAZNAS Yatim Mandiri Makassar City, with a sample size of 96 respondents. The data used was obtained by distributing questionnaires via google form. The results of this study indicate that the communication strategy partially has no significant effect on community participation with a significant value of 0.258> 0.05 and the education program has a positive and significant effect with a value of 0.000 <0.05 on community participation. This shows the importance of improving educational programs to increase public understanding of the concept of zakat and the activities of zakat institutions, this can be a reference for other zakat institutions in increasing community participation and the effectiveness of the programs carried out.
BANKRUPTCY ANALYSIS OF STARTUP COMPANIES WITH USING THE Z-SCORE METHOD (ALTMAN) Mukarram, Hadratul; Dipoatmodjo, Tenri S.P; Nurman; Anwar; Aslam, Annisa Paramaswary
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.94

Abstract

This research aims to determine the potential bankruptcy of PT Bukalapak.com (BUKA) and PT Gojek Tokepedia Tbk (GOTO) using the Z-Score (Altman) method. The population in this study is the financial reports of PT Bukalapak.com (BUKA) and PT Gojek Tokepedia Tbk (GOTO), with a sample of the financial reports of PT Bukalapak.com (BUKA) from 2020 to 2022 and PT Gojek Tokepedia Tbk (GOTO) from 2020 to 2022. Data collection This research was carried out using the documentation method. The data analysis technique uses the Z-Score (Altman) model with the variables Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Debt. The results of this research show that in 2020 PT Bukalapak.com (BUKA) and PT Gojek Tokepedia Tbk (GOTO) were in bankruptcy because the Z-Score was below 1,10. In 2021-2022 PT Bukalapak.com (BUKA) and PT Gojek Tokepedia Tbk (GOTO) are in a healthy condition because the Z-Score is above 2,60.