Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen Profitability Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Agroland: Jurnal Ilmu-ilmu Pertanian
Sultan Sarda
Universitas Muhammadiyah Makassar
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
THE EFFECT OF LEADERSHIP STYLE AND MOTIVATION ON PERFORMANCE OF BANK BTPN EMPLOYEES, SUNGGUMINASA BRANCH, GOWA REGENCY Muh Ramli; Sultan Sarda
Jurnal Ilmu Manajemen Profitability Vol 5, No 2 (2021): AGUSTUS 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i2.5902

Abstract

Research Entrepreneurship Study Program Faculty of Business Mega Buana Palopo University.  This research aims to find out the leadership style and motivation to affect the performance of employees of Bank BTPN Sungguminasa Branch, Gowa Regency. The type of research used is quantitative. The data collection was conducted by distributing questionnaires to 32 respondents of Bank BTPN Sungguminasa Branch in Gowa Regency. This study uses multiple linear regression analysis methods. The results of this study show that, based on t statistical test, t calculated value for leadership style variable (X1) 3,233 t table 1,695 and significant value 0.002 0.05. While motivation variable (X2) 5,637 t table 1,695 and significant value 0.000 0.05. Therefore, it is concluded that the leadership style and motivation significantly affect the performance of employees of Bank BTPN Sungguminasa Branch in Gowa Regency
Comparison Of Financial Performance Of Sharia Bank Using A Value Added And Profit Loss Approach (Case Study In Pt. Bank Sulselbar Kc Syariah Makassar) Nasrullah Nasrullah; Sultan Sarda; Andi Noviantika Amiruddin
Ar-Ribh : Jurnal Ekonomi Islam Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7526

Abstract

The purpose of this study to analyze the financial performance of PT. Bank Sulselbar KC. Syariah Makassar using a value added and profit and loss approach based on the ratio of ROA, ROE and NPM. This research is a type of quantitative research with a comparative descriptive approach. The population of this study is the financial statements of PT. Bank Sulselbar KC. Makassar Sharia, while the sample used is the 2019-2020 financial statements for each approach, namely the value added and profit and loss approach. The results of this study indicate that the average ROA, ROE and NPM ratios differ significantly between the value added approach and the profit and loss approach. Likewise with the overall performance
Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira Mira; Sulaeman Masnan; Salam Salam; Faidul Adzim; Sultan Sarda; A. Tenri Syahriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

Abstract

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects
The Effect of Financial Performance on Stock Returns in Manufacturing Companies Listed on the IDX for the 2018-2022 Period Nasrullah Nasrullah; Abdul Khaliq; Sultan Sarda; Aulia Aulia; Hamzah Dwi Julianto
Jurnal Ilmu Manajemen Profitability Vol 7, No 2 (2023): AGUSTUS 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i2.11950

Abstract

This research is a type of quantitative research with the aim of knowing the effect of financial performance on stock returns in manufacturing companies listed on the IDX for the 2018-2022 period. The samples in this study were 6 manufacturing companies listed on the IDX for the 2018-2022 period. Sampling technique using purposive sampling technique. The type of data used is secondary data. The research data was obtained from the company's financial reports published on the website www.idx.co.id  . The data analysis method used in this study is descriptive analysis, classical assumption test and multiple linear regression using statistical calculations through SPSS version 24. Based on the results of the study, it shows that the Current Ratio (CR) and Return on Assets (ROA) variables have a significant effect on Stock Returns, while the Debt to Equity Ratio (DER) and Return on Equity (ROE) variables have no significant effect on Stock Returns. Companies should improve their financial performance so that investors are interested in investing
Analisis Kinerja Keuangan Perusahaan Menggunakan Rasio Profitabilitas dan Economic Value Added di PT. Astra International TBK Sultan Sarda; Nasrullah Nasrullah
Agroland: Jurnal Ilmu-ilmu Pertanian Vol 29 No 2 (2022): Agustus
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/agrolandnasional.v29i2.1297

Abstract

Penelitian ini bertujuan untuk menganalisis Rasio Profitabilitas dan Economic Value Added (EVA) terhadap Kinerja keuangan Kinerja keuangan PT. Astra International Tbk tahun 2017-2019. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan Data berupa dokumentasi yaitu berupa laporan keuangan yang dipublikasikan oleh PT. Astra International Tbk tahun 2017-2019. Data-data yang dibutuhkan tersebut diambil melalui website BEI yaitu PT Bursa Efek Indonesia (idx.co.id). Metode analisis data yang digunakan adalah deskriptif kuantitatif antara lain dengan menggunakan pengukuran rasio profitabilitas, yaitu Return On Asset (ROA), Return On Equity (ROE),Net Profit Margin (NPM),Gross Profit Margin (GPM), dan dengan menggunakan pengukuran Metode EVA. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Astra International Tbk periode 2017-2019 berdasarkan: 1) ROA dinilai sangat kurang baik, hal ini berdasarkan hasil perhitungan rata- rata ROA selama 3 tahun yaitu sebesar 7,77% jauh dari standar rasio ROA sebesar 30%. 2) ROE dinilai sangat kurang baik, hal ini berdasarkan hasil perhitungan rata- rata ROE selama 3 tahun yaitu 14,91%, yang berada dibawah standar rasio ROE sebesar 40% NPM dinilai sangat kurang baik, hal ini berdasarkan hasil perhitungan rata-rata NPM selama 3 tahun adalah sebesar 11.3%, yang masih berada jauh dibawah standar rasio NPM yaitu sebesar 20%. 3) GPM dinilai kurang baik, hal ini berdasarkan hasil perhitungan rata-rata GPM adalah sebesar 20,98%. dan hasil tersebut sudah berada dibawah standar rasio GPM yaitu sebesar 30%. 4) ROA dinilai sangat kurang baik, hal ini berdasarkan hasil perhitungan rata- rata ROA selama 3 tahun yaitu sebesar 7,77% sangat jauh dari standar rasio ROA sebesar 30% dan berdasarkan EVA yang positif yaitu EVA > 0 (Eva Lebih dari Nol) yang berarti perusahaan telah dapat menciptakan nilai tambah perusahaan walaupun dalam tiap tahun penelitian nilai EVA perusahaan mengalami naik turun.
Co-Authors A. Tenri Syahriani Abdul Khaliq Andi Noviantika Amiruddin Aulia Aulia Faidul Adzim Hamzah Dwi Julianto Mira Mira Muh Ramli nasrullah nasrullah Nasrullah Nasrullah Nasrullah Nasrullah Salam Salam Sulaeman Masnan