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All Journal Hasanuddin Economics and Business Review Tata Kelola Journal of Accounting and Finance (JAF)
Ibrahim Dani
Universitas Muslim Indonesia
Economics, Econometrics & Finance

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Can Bugis-Makassar Local Culture Reduce Compulsive Buying Behavior? Kasnaeny Karim; Ibrahim Dani
Hasanuddin Economics and Business Review Vol 5, No 3 (2022): HEBR February 2022
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3433

Abstract

This study aims to determine whether the local wisdom of Bugis culture is able to minimize consumer behavior in purchasing products, considering the negative impact caused by excessive shopping behavior with the use of credit cards that exceed the limit of funds or without the use of credit cards. Research informants amounted to 100 people obtained through snowball sampling. Research data were collected through open and closed questionnaires and interviews, then the research instrument was tested through validity and reliability tests using triangulation and peer review methods. The research method uses a narrative qualitative approach to obtain an explanation of whether the local wisdom of Bugis culture, namely "Siri'", is able to prevent compulsive buying behavior (consumerism). The results of the analysis show that siri' is believed to be able to prevent someone from spending excessively, because (1) there is a sense of shame to Self and Family, (2) There is shame to God Almighty, because God does not like people to do excessive behavior, and (3) there is a sense of shame about social sanctions when unable to pay arrears due to excessive use of credit cards.The implications of the results of this study can be used as reference material in preventing compulsive buying behavior and consumerism
Analisis Kinerja Keuangan Pada Badan Layanan Umum (BLU) Rumah Sakit Umum Nurliah Nurliah; Abdul Rahman Mus; Ibrahim Dani
Tata Kelola Vol. 7 No. 1 (2020): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.166 KB) | DOI: 10.52103/tatakelola.v7i1.79

Abstract

Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan RSUP Dr. Wahidin Sudirohusodo Makassar setelah implementasi Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012 pada RSUP Dr. Wahidin Sudirohusodo Makassar. Data yang digunakan adalah data kuantitatif dan data kualitatif. Metode analisis yang akan digunakan oleh penulis dalam penelitian ini adalah metode analisis kuantitatif yaitu menggunakan analisis Rasio Keuangan berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: Per-36/PB/2012. Hasil penelitian menunjukkan bahwa: (1) hasil analisis rasio kas, rasio lancar, dan periode penagihan piutang di RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong kurang baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut berada di bawah nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; (2) Hasil analisis perputaran aset tetap (PAT), imbalan atas aktiva tetap (ROA), dan imbalan ekuitas (ROE) menunjukkan kondisi keuangan RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut mendekati atau mencapai nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; dan (3) RSUP Dr. Wahidin Sudirohusodo Makassar yang memiliki nilai rasio keuangan dan pendapatan BLU secara keseluruhan adalah 44,7% dengan predikat penilaian kinerja keuangan digolongkan dalam klasifikasi “cukup sehat. The purpose of this study was to analyze the financial performance of RSUP Dr. Wahidin Sudirohusodo Makassar after the implementation of the Financial Management Pattern of the Public Service Agency (PPK-BLU) based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012 at Dr. Wahidin Sudirohusodo Makassar. The data used are quantitative data and qualitative data. The analysis method that will be used by the authors in this study is a quantitative analysis method that is using the analysis of Financial Ratios based on the Director General of Treasury Regulation Number: Per-36 / PB / 2012. The results showed that: (1) analysis of cash ratios, current ratios, and accounts receivable collection periods at RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as not good, where the average value obtained from the analysis of financial ratios was below the maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; (2) The results of analysis of fixed asset turnover (PAT), return on fixed assets (ROA), and return on equity (ROE) show the financial condition of RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as good, where the average value obtained from the analysis of the financial ratios approached or reached a maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; and (3) RSUP Dr. Wahidin Sudirohusodo Makassar, whose overall financial ratio and BLU income is 44.7% with the rating of financial performance classified as "quite healthy"
Pengaruh Tarif Pelayanan Terhadap Kinerja Keuangan Pada Badan Layanan Umum RSUP Dr. Wahidin Sudirohusodo Makassar Fatmawati Fatmawati; Abdul Rahman Mus; Ibrahim Dani
Tata Kelola Vol. 7 No. 2 (2020): Tata Kelola (Juli - Desember)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.593 KB) | DOI: 10.52103/tatakelola.v7i2.135

Abstract

Penelitian ini bertujuan untuk mencari bukti empirik apakah penerapan Tarif Menkes RI, Tarif Otonomi Daerah dan Tarif BPJS Berpengaruh terhadap Kinerja keuangan RSUP.Dr.Wahidin Sudirohusodo Makassar , untuk melihat pengaruh penerapan Tarif Pelayanan terhadap Kinerja Keuangan Badan Layanan Umum RSUP.Dr.Wahidin Sudirohusodo Makassar menggunakan tiga variabel yaitu, Tarif Menkes (X1), Tarif otonomi Direksi (X2), dan Tarif BPJS (X3). Dalam penelitian ini, sampel yang diambil adalah 50 orang dari pasien yang berkunjung dan pegawai di RSUP. Dr. Wahidin Sudirohusodo Makassar. Pengumpulan data dilakukan melalui observasi langsung dan survei yang diperoleh dengan cara pembagian kuesioner kepada para responden. Penelitian ini menggunakan model analisis regresi linier berganda dengan software SPSS V 20.. Hasil penelitian menunjukkan bahwa Tarif otonomi Direksi dan Tarif BPJS berpengaruh positif dan signifikan terhadap kinerja keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar dan Tarif Menkes RI berpengaruh positif dan tidak signifikan terhadap Kinerja Keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar. Hal ini ditunjukkan dari hasil uji regresi linear berganda yang menunjukkan Y = 1,319 + 0,063 X1 + 0,183 X2 + 0,503X3 . Berdasarkan hasil kesimpulan penelitian ini Penerapan Tarif Menkes RI,Tarif otonomi Direksi dan Tarif BPJS berpengaruh positif terhadap Kinerja Keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar. This research aims to find empirical evidence whether the application of the Menkes tariff, regional autonomy tariff and BPJS tariff affect the financial performance of RSUP. Dr. Wahidin Sudirohusodo Makassar, to see the influence of the implementation of service tariffs on the financial performance of the RSUP public Services Agency. Dr. Wahidin Sudirohusodo Makassar uses three variables, namely Menkes Tariff (X1), the autonomy rate of the Board of Directors (X2), and the Tariff BPJS (X3). In this study, samples were 50 people from visiting patients and employees at RSUP. Dr. Wahidin Sudirohusodo Makassar. Data collection is conducted through direct observation and surveys obtained by the distribution of questionnaires to respondents. This research uses multiple linear regression analysis models with SPSS V 20 software. The results showed that the autonomous tariff of directors and tariffs of BPJS have a positive and significant effect on the financial performance of the RSUP General Services Agency. Dr. Wahidin Sudirohusodo Makassar and tariff Menkes RI effect positive and insignificant to the financial performance of public service agency RSUP. Dr. Wahidin Sudirohusodo Makassar. It is shown from a double linear regression test result showing Y = 1.319 + 0.063 X1 + 0.183 X2 + 0, 503X3. Based on the results of the conclusion of this research implementation of tariff Menkes RI, the tariff and tariff autonomy of BPJS has a positive effect on the financial performance of public service agency RSUP. Dr. Wahidin Sudirohusodo Makassar.
Dampak Covid 19 dan Resesi Terhadap Kinerja Keuangan pada Perusahaan Bank Tabungan Negara Cabang Makassar Andi Ayyub; Ibrahim Dani; Annas Plyriadi
Journal of Accounting and Finance (JAF) Vol. 2 No. 1 (2021): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.148 KB)

Abstract

Penelitian ini bertujuan mengetahui Dampak Covid 19 dan Resesi terhadap kinerja perusahaan pada Bank Tabungan Negara Cabang Makassar. Selain itu, penelitian ini juga bertujan untuk menguji apakah covid mempengarui sebagian besar labar perusahaan pada perusahaan bank tabungan negara cabang makassar. Penelitian ini mengunakan pengumpulan data kuantitatif, dengan sumber data primer. Pengumpulan data melalui koesioner dan interview dan dokumentasi yang di lakukan di Bank BTN Cabang Makassar. Teknik pengambilan sampel dalam peneltian ini dilakkan secara Membina dan memanfaatkan hubungan yang baik dengan responden dan lingkungannya Untuk maksud tersebut peneliti perlu mempelajari kebiasaan- kebiasaan respondennya termasuk cara mereka berpikir, cara mereka melakukan sesuatu, bahasa yang dipergunakan, waktu luang mereka, dan sebagainya. Serta dengan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa Covid 19 dan Resesi tidak terlalu memberikan dampak buruk terhadap kinerja keuangan perusahaan di karenakan adanya kebijakan kebijakan pemerintah yang membantu roda perekonomian perbankan tetap terjaga di angka positif. Implikasi penelitian ini bias menjadi acuan dalam menagani penurunan perekonomian secara nasional maupun secara global, dimana dalam peroses pemberian keijakan oleh pemerintah sangatlah berdampak positif terhadap kinerja keuangan pada perusahaan tabungan negara cabang makassar.
Co-Authors Abdul Rahman Mus Andi Ayyub Annas Plyriadi Fatmawati Fatmawati Kasnaeny Karim Nurliah Nurliah