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<![CDATA[PERAN RASIO PROFITABILITAS DALAM MEMEDIASI PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM ]]>
<![CDATA[Sudarman, La -]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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DOI: 10.25139/jaap.v1i2.347
<![CDATA[ABSTRAK Judul penelitian ini adalah Peran Rasio Profitabilitas dalam Memediasi Pengaruh Rasio Likuiditas dan Solvabiltas Terhadap Return Saham, dengan tujuan menganalisis peran rasio profirabilitas sebagai variable intervening dalam memediasi pengaruh likuiditas dan solvabilitas terhadap return saham. Sampel yang digunakan adalah 70 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling pada laporan keuagan tahunan. Untuk menguji hipotesis penelitian digunakan analisis linier berganda dengan program aplikasi spss versi 20. Dari hasil analisis data ditemukan bahwa secara simultan Likuiditas (CR) dan Solvabilitas (DER) mempunyai pengaruh yang signifikan terhadap Profitabilitas (ROA). Secara parsial CR dan DR mempunyai pengaruh yang signifikan terhadap ROA. Secara simultan CR, DER dan ROA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial ROA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial CR dan DER tidak mempunyai pengaruh terhadap return saham. Variabel Profitabilitas (ROA) mampu menjadi variable intervening yang memediasi pengaruh rasio likuiditas (CR) dan solvabiltas (DER) terhadap return saham.Kata Kunci : return saham, Likuiditas, Solvabilitas, Profitabilitas. ABSTRACT This Research with title Role of Profitability Ratio in Mediation Influence of Liquidity Ratio and Solvability Ratio to Stock Return, aim to test and analyze the existence of role of Ratio Profitability as variable of intervening in mediation influence of Liquidity and Solvability to Stock Return . Sample this research is 70 manufacturing business which listed in Indonesian Stock Exchange period 2014-2016. Intake of sampel use technique of purposive sampling that is pursuant to equipment of annual report of each accurate period and condition which have been determined by researcher. To test hypothesis use analysis of linear multiple of regression with program application of SPSS version 20. Pursuant to result of data analysis that simultantly Liquidity (CR) and Solvability ( DER) have an effect on significant to Profitability ( ROA). Partially CR and DER have an effect on significant to Profitability ( ROA). Simultantly Liquidity (CR), Solvability (DER), and Profitability (ROA) influence to share return. Partially ROA have an effect on to stock return. While CR and of DER do not effect to stock return. Profitability Variable ( ROA) can become of intervening variable in mediation influence of Liquidity (CR )and Solvability ( DER) to Stock Return . Keyword : Stock Return, Liquidity, Solvability, Profitability.]]>
<![CDATA[PERAN RASIO PROFITABILITAS DALAM MEMEDIASI PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM ]]>
<![CDATA[Sudarman, La -]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 2 (2017) ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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DOI: 10.25139/jaap.v1i2.347
<![CDATA[ABSTRAK Judul penelitian ini adalah Peran Rasio Profitabilitas dalam Memediasi Pengaruh Rasio Likuiditas dan Solvabiltas Terhadap Return Saham, dengan tujuan menganalisis peran rasio profirabilitas sebagai variable intervening dalam memediasi pengaruh likuiditas dan solvabilitas terhadap return saham. Sampel yang digunakan adalah 70 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling pada laporan keuagan tahunan. Untuk menguji hipotesis penelitian digunakan analisis linier berganda dengan program aplikasi spss versi 20. Dari hasil analisis data ditemukan bahwa secara simultan Likuiditas (CR) dan Solvabilitas (DER) mempunyai pengaruh yang signifikan terhadap Profitabilitas (ROA). Secara parsial CR dan DR mempunyai pengaruh yang signifikan terhadap ROA. Secara simultan CR, DER dan ROA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial ROA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial CR dan DER tidak mempunyai pengaruh terhadap return saham. Variabel Profitabilitas (ROA) mampu menjadi variable intervening yang memediasi pengaruh rasio likuiditas (CR) dan solvabiltas (DER) terhadap return saham.Kata Kunci : return saham, Likuiditas, Solvabilitas, Profitabilitas. ABSTRACT  This Research with title Role of Profitability Ratio in Mediation Influence of Liquidity Ratio and Solvability Ratio to Stock Return, aim to test and analyze the existence of role of Ratio Profitability as variable of intervening in mediation influence of Liquidity and Solvability to Stock Return . Sample this research is 70 manufacturing business which listed in Indonesian Stock Exchange period 2014-2016. Intake of sampel use technique of purposive sampling that is pursuant to equipment of annual report of each accurate period and condition which have been determined by researcher. To test hypothesis use analysis of linear multiple of regression with program application of SPSS version 20. Pursuant to result of data analysis that simultantly Liquidity (CR) and Solvability ( DER) have an effect on significant to Profitability ( ROA). Partially CR and DER have an effect on significant to Profitability ( ROA). Simultantly Liquidity (CR), Solvability (DER), and Profitability (ROA) influence to share return. Partially ROA have an effect on to stock return. While CR and of DER do not effect to stock return. Profitability Variable ( ROA) can become of intervening variable in mediation influence of Liquidity (CR )and Solvability ( DER) to Stock Return . Keyword : Stock Return, Liquidity, Solvability, Profitability.]]>
<![CDATA[STRATEGI PERENCANAAN DAN PENGEMBANGAN OBJEK WISATA (STUDI KASUS PADA OBJEK WISATA KALI TOPA DESA WASUEMBA KECAMATAN WABULA KABUPATEN BUTON ]]>
<![CDATA[La Sudarman]]>;
<![CDATA[Nurlia Udin]]>
<![CDATA[ Management Insight: Jurnal Ilmiah Manajemen Vol 16, No 2 (2021): Managament Insight: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Unib Press Universitas Bengkulu ]]>
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DOI: 10.33369/insight.16.2.292-302
<![CDATA[The research objective is to identify and analyze the planning and development strategies of tourism objects (case study on the Kali Topa tourist attraction, Wasuemba Village, Wabula District, Buton Regency. The research method is to use quantitative research. The data used are secondary and primary data. The data analysis used SWOT analysis and software. SPSS version 20. The sampling technique used simple random sampling in the Kali Topa tour. The results showed that the driving factors were divided into two, namely strength and opportunity as well as compressed inhibiting factors from weaknesses and threats. the existence of business development by the surrounding community. Meanwhile, the inhibiting factor of public awareness of tourism and other tourist destinations. The development strategy for Kali Topa Tourism Object is based on various aspects of development such as tourists, transportation, attraction of tourist objects. owned, supporting facilities and infrastructure in the environment of tourist objects, the use of telecommunications as a promotional media, and supported by quality funds and human resources; The development strategy is carried out as an effort to increase the visit of the Kali Topa Tourism Object every year.]]>
<![CDATA[Sosialisasi Manajemen Strategi Pemasaran Produk Air Minum Kemasan “Wk Siompu” BUMDes Karongo Desa Wakinamboro Kec. Siompu Kab. Buton Selatan ]]>
<![CDATA[La Sudarman]]>;
<![CDATA[Murni Sari]]>;
<![CDATA[Ahmad Amiruddin]]>
<![CDATA[ Jurnal Abdidas Vol. 2 No. 6 (2021): December Pages 1257-1486 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdidas.v2i6.468
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) “Air Kemasan WK Siompu”, yang merupakan Badan Usaha Milik Desa (BUMDes) yang ada di Wakinamboro berperan penting dalam pembangunan ekonomi nasional. Selain berperan dalam pertumbuhan ekonomi juga berperan dalam penyerapan tenaga kerja. UMKM ini jika sudah beroperasi diharapkan mampu bersaing dengan produk air mineral kemasan yang sudah lama eksis di masyarakat. Untuk meningkatkan daya saing produk air kemasan “WK Siompu” maka diperlukan strategi khusus untuk memasarkan produk tersebut. Strategi yang dimaksud adalah manajemen strategi pemasaran produk 4 P yang akan memberikan solusi melalui kegiatan Pengabdian kepada Masyarakat. Metode kegiatan pengabdian ini adalah metode pelatihan yang terdiri dari: fokus diskusi kelompok, penyusunan materi sosialisasi, sosialisasi manajemen strategi pemasaran, evaluasi kegiatan dan penyusunan laporan kegiatan. Kegiatan sosialisasi ini dibagi dalam tiga tahap yakni tahap registrasi peserta, proses pelaksanaan dan tahap akhir kegiatan. Hasil yang dicapai adalah peserta diharapkan mampu menerapkan manajemen strategi pemasaran 4 P jika produk air minum kemasan telah diproduksi secara masal. Kegiatan ini selain memberikan tambahan pengetahuan, juga memberikan cara mengaplikasikan manajemen strategi pemasaran produk 4P dalam pemasaran produk air kemasan “WK Siompu”.]]>
<![CDATA[ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Sabarudin]]>;
<![CDATA[La Sudarman]]>;
<![CDATA[Firdaus]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 1 (2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v13i1.2522
<![CDATA[Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value]]>
<![CDATA[Peran Religiuitas dan Word of Mouth terhadap Keputusan Nasabah dalam Memilih Bank Syariah Indonesia dengan Motivasi sebagai Variabel Moderasi ]]>
<![CDATA[La Sudarman]]>;
<![CDATA[La Jejen]]>;
<![CDATA[Husriah Husriah]]>
<![CDATA[ Jurnal Bisnis dan Manajemen Vol 9, No 1 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 1 Tahun 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jbm.v9i1.6792
<![CDATA[The Purpose of this study is to determine the effect of religiosity, word of mouth and motivation on customer decisions to choose Islamic banks, as well as the influence of religiosity and word of mouth on customer decisions to choose Islamic banks with motivation as moderation. The method used is a quantitative approach and analysis using SEM-PLS. The sampling technique used the census method as many as 120 consumers who used the services of Bank Syariah Indonesia Baubau branch. Based on the results of the study, it shows that religiosity, word of mouth, motivation have a significant effect on customer decisions to choose Islamic banks. Meanwhile, the influence of religiosity is moderated by motivation on customer decisions, showing negative results, meaning that motivation does not moderate the relationship of religiosity to customer decisions; and the effect of word of mouth on customer decision variables moderated by motivational variables shows that motivation moderates the influence of word of mouth on customer decisions.]]>
<![CDATA[Sosialisasi Submission Jurnal Penelitian pada E-journal Politeknik Baubau ]]>
<![CDATA[La Sudarman]]>;
<![CDATA[Hilda Sulistia Alam]]>;
<![CDATA[Wa Ode Sitti Budiaty]]>;
<![CDATA[Sri Yolandari]]>
<![CDATA[ Jurnal Abdimas Mahakam Vol. 6 No. 02 (2022): Juli ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat ]]>
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DOI: 10.24903/jam.v6i02.1402
<![CDATA[Publikasi merupakan salah satu luaran dari suatu kegiatan baik dari kegiatan penelitian maupun kegiatan pengabdian kepada masyarakat. Tujuan utama dari kegiatan publikasi jurnal pada aplikasi OJS adalah untuk mempublikasikan kepada masyarakat luas terkait hasil dari penelitian dan pengabdian kepada masyarakat yang ilmunya diharapkan dapat dimanfaatkan oleh orang banyak. Selain itu, hasil publikasi jurnal juga digunakan untuk memenuhi kewajiban isian Beban Kerja Dosen (BKD) dalam satu semester berjalan. OJS Politeknik Baubau sendiri merupakan wadah yang dibuat untuk membantu para dosen khususnya lingkup Politeknik Baubau untuk mempublikasikan hasil penelitiannya, dengan harapan dapat membantu para dosen yang kesuliatan dalam hal publikasi jurnal ilmiah. Sehingga diperlukan adanya kegiatan sosialisasi submission jurnal penelitian pada e-journal Politeknik Baubau yang sasarannya kepada seluruh dosen lingkup Politeknik Baubau.]]>
<![CDATA[PENGEMBANGAN BUSINESS MODEL INNOVATION (BMI) PADA UKM DI KABUPATEN KOLAKA DENGAN PENDEKATAN KONFIGURASI ]]>
<![CDATA[Sudarnice Sudarnice]]>;
<![CDATA[La Sudarman]]>
<![CDATA[ Journal of Global Business and Management Review Vol 4 No 1 (2022): Journal of Global Business and Management Review ]]>
Publisher : <![CDATA[Program Sarjana Manajemen Universitas Internasional Batam ]]>
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DOI: 10.37253/jgbmr.v4i1.6491
<![CDATA[The topic raised in this research is the emphasis on the relevance of Business Model Innovation (BMI). Based on this, the purpose of this study is to explore the management approach and Business Model Innovation (BMI) to foster SMEs in Kolaka Regency with an approach that connects management capabilities to Business Model Innovation (BMI). This is purposively from 89 SMEs in Kolaka Regency, Southeast Sulawesi Province by adopting the Qualitative Comparative Analysis (QCA) method. The data analysis technique used in this study also uses the concept of Structural Equatin Modeling (SEM) with the Partial Least Square (PLS) program using a configuration approach, the results show that management ability shows a significant influence on Business Model Innovation (BMI). The results of fsQCA strengthen these findings and refine SEM which provides good conditions for the development of Business Model Innovation (BMI).]]>
<![CDATA[Analisis Profitabilitas terhadap Return Saham pada Indeks LQ 45 Tahun 2021 ]]>
<![CDATA[La Sudarman]]>;
<![CDATA[Wa Ode Ida]]>
<![CDATA[ Jurnal Ekonomi & Bisnis Vol 1 No 1 (2022): Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Baubau ]]>
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DOI: 10.57151/jeko.v1i1.1
<![CDATA[This study aims to examine the effect of profitability (ROA, ROE and NPM) on stock returns in companies listed on the LQ 45 Index. Using survey research with qualitative descriptive methods. The sample used in the study was 45 companies listed on the LQ 45 Index in 2020. The sampling technique used census techniques, and the data analysis technique used multiple linear analysis with the help of the SPSS version 20 software application. Based on the results of the data analysis used, it was found that partial ROA affects stock returns, ROE affects stock returns and NPM affects stock returns. Simultaneously profitability (ROA, ROE and NPM) affect stock returns. The R Square value of profitability has an effect on stock returns of 51.4% and the remaining 49.6% is influenced by other variables not included in this study.]]>
<![CDATA[Aplication Development and It’s Aplicated in Yasmin Store of Buton Sentral Distric ]]>
<![CDATA[La Sudarman]]>;
<![CDATA[La Jejen]]>;
<![CDATA[Poniasih Lelawatty]]>;
<![CDATA[Muhammad Tasjiddin Teheni]]>;
<![CDATA[Murni Sari]]>;
<![CDATA[Sarimuddin Sarimuddin]]>;
<![CDATA[Wa Ode Fera Azriani]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Borneo Vol 6, No 3 (2022) ]]>
Publisher : <![CDATA[Universitas Borneo Tarakan ]]>
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DOI: 10.35334/jpmb.v6i3.2494
<![CDATA[The increasingly rapid development of technology has a real impact on changes in various sectors, not least in the marketing sector, especially in the recording of business transactions. Based on the results of initial field observations, it was found that the Yasmin Store still uses manual recording, this is what underlies the implementation of abdimas activities in the form of developing a sales information system application and its application to the Yasmin Store so that this application can provide real benefits in terms of recording business transactions. Sales information system application designed in the form of a flow chart and user interface program design so as to form a complete system component that is incorporated in the sales application according to user needs. The program interface design is made user friendly so that user actors can easily operate the application. Methods of implementing activities include: 1) Needs analysis; 2) Application design; 3) Feasibility test; 4) Testing/Implementation; 5) Application of sales information system application; 6) Evaluation and 7) Reporting on the results of activities. The benefits of using this application include making it easier for users to check: 1) stock of goods on a regular basis; 2) customer data reports 3) supplier data reports and check sales and purchase recapitulation reports per day, month, or year. The final result expected in this activity is that the user is able to operate and use the sales information system application permanently.]]>
