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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL MANAJEMEN BISNIS Nobel Management Review
Nur Rachma
Institut Teknologi Dan Bisnis Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH KINERJA KEUANGAN TERDAHAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 – 2013 Nur Rachma
AkMen JURNAL ILMIAH Vol 13 No 4 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

This study aims to determine the effect current Ratio, Debt to Equity Ratio, Return on Equity, and Working Capital Turnover partially, or simultaneously to the stock price in Food and Beverage listed in the Indonesia Stosk Exchange year 2011 to 2013. The population in this study is of manufacturing subsector food and beverages listed oh the Indonesian stock exchange by 15 companies. Samples were ten (10) companies were selected based on criteria, namely : Food and Beverage Company listed on the Indonesia Stock Exchange years 2011 to 2013; Publish Audited financial statements; Has the advantage (profit) and never share cash dividend during the observation period. These results indicate that the Curent Ratio (X1) Debt to Equity Ratio (X2) and Working Capital Tornover (X4) partially no significant effect. While Return on Equity (X3) positive and significant impact on stock prices in food and beverage listed in the Indonesia Stock Exchange Year 2011 to 2013. Simultaneously Current Ratio (X1), Debt to Equity Ratio (X2), Return on Equity (X3), and the Working Capital Turnover (X4) Positive and significant effect on stock price in food and Beverage listed in the Indonesia Stock Exchange in 2011 to 2013. The dominant influential variable is Return on Equity (X3.
Dampak Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Nur Rachma; Dara Ayu Nianty; Andi Marlinah
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1447

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui apakah good corporate governance berpengaruh signifikan terhadap kinerja keuangan perusahaan pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2017. Pengumpulan data dalam studi ini menggunakan teknik dokumentasi, tinjauan kepustakaan, mengakses Website dan situs-situs dengan jumlah populasi 45 perusahaan dan sampel 14 perusahaan. Data diolah dengan menggunakan aplikasi SPSS untuk mengetahui pengaruh return on equity terhadap kinerja keuangan perusaahan. Hasil penelitian menunjukkan bahwa kepemilikan institusional mempunyai pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan, kepemilikan publik mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan, Komisaris independen mempunyai pengaruh positif dan tidak signifikan terhadap kinerja keuangan dan komite audit mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode pengamatan tahun 2015 - 2017 Kata Kunci: Kepemilikan Institusional, Kepemilikan Publik, Dewan Komisaris, Komite Audit, Kinerja Keuangan Abstract This study aims to determine whether good corporate governance significantly affects the company's financial performance in LQ45 companies listed on the IDX for the 2015-2017 period. They were collecting data in this study using documentation techniques, literature review, and accessing websites with a total population of 45 companies and a sample of 14 companies. The data is processed using the SPSS application to determine the effect of return on equity on the company's financial performance. The results show that institutional ownership has a negative and insignificant effect on the company's financial performance, public ownership has a negative and significant effect on financial performance, independent commissioners have a positive and insignificant effect on financial performance, and the audit committee has a negative and significant influence on financial performance. on LQ45 companies listed on the Indonesia Stock Exchange for the 2015 - 2017 observation period Keywords: Institutional Ownership, Public Ownership, Board of Commissioners, Audit Committee, Financial Performance
Financial performance analysis of Regional Government Nur Rachma; Dara Ayu Nianty; Un Dini Imran
Jurnal Manajemen Bisnis Vol. 8 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i1.375

Abstract

This study uses secondary figures, i.e., reports from the Directorate General of Fiscal Balance and the Supreme Audit Agency on implementing the District Government and the Government of the Majene Regency in 2018 and 2019. This study shows that (1) the financial performance of the Regional Government of Majene Regency, as shown in the Regional Budget for 2019 by the analysis of variances, is well established. (2) the 2019 ABPD level of efficiency and efficiency is less efficient in the Majene Regency. It can be said that Majene Regency's level of financial achievement is less efficient. On efficiency, the level of achievement of Majene Regency's regional financial performance is beneficial. (3) the independence story remains shallow in 2018 and 2019.
Aspek Pertumbuhan Laba Pada Perusahaan Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Suriyadi Nur; Nur Rachma
Nobel Management Review Vol 3 No 2 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i2.2940

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio profitabilitas, rasio likuiditas dan rasio leverage terhadap pertumbuhan laba. Pendekatan yang digunakan penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sub sektor perdagangan eceran yang sudah terdaftar di Bursa Efek Indonesia berjumlah 27 perusahaan dan tahun yang diteliti dalam penelitian yaitu tahun 2018-2021. Teknik sampel menggunakan purposive sampling diperoleh 10 perusahaan dengan periode laporan keuangan 2018-2021 sehingga total sampel sebanyak 40 data. Hasil penelitian menunjukkan bahwa rasio profitabilitas, rasio likuiditas dan rasio leverage berpengaruh positif dan signifikan terhadap pertumbuhan laba. This study aims to examine the effect of profitability ratios, liquidity ratios and leverage ratios on profit growth. The approach used in this research is a quantitative approach. The population in this study is the trading sub-sector of companies listed on the Indonesia Stock Exchange, 27 companies and the year studied in the study is 2018-2021. The sampling technique using purposive sampling was obtained by 10 companies with the 2018-2021 financial reporting period so that the total sample was 40 data. The results showed that the profitability ratios, liquidity ratios and leverage ratios had a positive and significant effect on profit growth
Arah Return Saham pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Nur Rachma; Karlina Ghazalah Rahman
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v8i2.1147

Abstract

Abstract This study aims to examine profitability, liquidity, solvency, accounting profit and operating cash flow on stock returns in mining companies listed on the Indonesia Stock Exchange in 2017-2021. The type of data in this study uses quantitative data with the population being mining companies listed on the Indonesia Stock Exchange (IDX). The sample selection method used is purposive sampling so that the total sample selected is 32 companies with data observations for five years, namely in the 2017-2021 period so that the total sample is 160 data. The data analysis in this research is panel data modeling which is carried out with the Ordinary Least Square model and treatment assisted by the EVIEWS 12 program. The results of the study found that profitability, accounting profit and operating cash flow had a positive and significant impact on stock returns in mining sector companies listed in the mining sector. Indonesia Stock Exchange in 2017-2021. Meanwhile, liquidity and solvency have no positive and significant effect on stock returns in mining sector companies listed on the Indonesia Stock Exchange in 2017-2021.Keywords:  Profitability, Liquidity, Solvency, Accounting Profit, Operating Cash Flow, Stock ReturnsAbstrakPenelitian ini bertujuan untuk menguji profitabilitas, likuiditas, solvabilitas, laba akuntansi dan arus kas operasi pada return saham pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jenis data dalam penelitian ini menggunakan data kuantitatif dengan populasi adalah perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI). Metode pemilihan sampel yang digunakan adalah purposive sampling sehingga total sampel yang terpilih adalah 32 perusahaan dengan data pengamatan lima tahun yaitu pada periode 2017-2021 sehingga total sampel adalah 160 data. Analisis data dalam penelitian ini adalah permodelan data panel dengan dilakukan dengan model Ordinary Least Square dan pengolahan statistik yang dibantu program EVIEWS 12. Hasil penelitian menemukan bahwa profitabilitas, laba akuntansi dan arus kas operasi berpengaruh positif dan signifikan terhadap return saham pada Perusahaan sektor Pertambangan yang terdaftar dalam Bursa Efek Indonesia pada Tahun 2017-2021. Sedangkan likuiditas dan solvabilitas tidak berpengaruh positif dan signifikan terhadap return saham pada Perusahaan sektor Pertambangan yang terdaftar dalam Bursa Efek Indonesia pada Tahun 2017-2021.Kata Kunci: Profitabilitas, Likuiditas, Solvabilitas, Laba Akuntansi, Arus Kas Operasi, Return Saham
ANALISIS SWOT DAN KEUANGAN UMKM DALAM RANGKA PENGEMBANGAN EKONOMI MASYARAKAT Karlina Ghazalah Rahman; Nur Rachma; Andi Marlinah
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.11991

Abstract

Abstrak: Pengelolaan UMKM yang ada di Kelurahan Kassi Kabupaten Pangkep saat ini sedang mengalami pertumbuhan yang cukup signifikan.Akan tetapi, pertumbuhan tersebut tidak dibarengi dengan peningkatan pendapatan masyarakat. Tujuan dari kegiatan pengabdian ini adalah untuk mengetahui faktor faktor yang menjadi kekuatan ,kelemahan, peluang dan ancaman kerajinan tas UMKM dan workshop dalam bidang keuangan UMKM terutama untuk lebih memahami pembukuan sederhana. Mitra pengabdian ini adalah UMKM di kelurahan Kassi kabupaten Pangkep. Jumlah yang terlibat adalah 13 orang teknik pengumpulan data yang di gunakan dalam penelitian ini adalah dengan metode Sosialisasi, Workshop, wawancara, dan dokumentasi dan evaluasi dengan menggunakan kuisioner. Secara keseluruhan persentase pemahaman mitra terhadap faktor-faktor yang menjadi kekuatan, kelemahan, peluang, dan ancaman dalam pembuatan kerajinan tas rajut ini adalah sebesar 75% atau setara 13 pengrajin mitra. Hasil yang di capai adalah peningkatan penjualan khususnya dari luar kelurahan kassi dan pelaku UMKM paham menggunakan buku kas dan pembukuan sederhana .Abstract: The management of MSMEs in Kassi Village, Pangkep Regency, is currently experiencing significant growth. However, this growth is not accompanied by an increase in people's income. The purpose of this service activity is to find out the factors that become strengths, weaknesses, opportunities and threats of MSME bag crafts and workshops in the field of MSME finance, especially to better understand simple bookkeeping. This service partner is MSMEs in Kassi village, Pangkep regency. The number involved was 13 people the data collection techniques used in this study were by the method of Socialization, Workshop, interview, and documentation and evaluation using questionnaires. Overall, the percentage of partner understanding of the factors that are strengths, weaknesses, opportunities, and threats in the manufacture of this knitted bag craft is 75% or the equivalent of 13 partner craftsmen. The result achieved is an increase in sales, especially from outside the kassi village and MSME actors understand using cash books and simple bookkeeping. 
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Abdullah Abdullah; Nur Rachma; Andi Marlinah
Nobel Management Review Vol 3 No 4 (2022): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v3i4.3486

Abstract

Analisis Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Return On Equity, Working Capital Turnover dan Earning Per Share secara parsial, maupun simultan terhadap Harga Saham. Populasi dalam penelitian ini adalah Perusahaan Sektor Pertambangan yang terdaftar di bursa efek Indonesia sebanyak 34 perusahaan. Sampel penelitian ini adalah 15 (limabelas) perusahaan yang dipilih berdasarkan criteria yaitu: Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021; Menerbitkan laporan keuangan yang telah diaudit; Perusahaan sampel mempublikasikan laporan keuangan secara lengkap sesuai varibel penelitian selama periode pengamatan; Memiliki keuntungan (profit); dan pernah membagikan Cash Deviden selama periode pengamatan. Hasil penelitian ini menunjukkan bahwa Current Ratio (X1), Return On Equity (X3), Working Capital Turnover (X4) dan Earning Per Share (X5) berpengaruh positif dan signifikan terhadap harga saham, sedangkan Deb to Equity Ratio (X2) berpengaruh Negatif dan tidak signifikan terhdap Harga Saham. Secara Simultan Current Ratio (X1), Debt to Equity Ratio (X2), Return On Equity (X3), Working Capital Turnover (X4) dan Earning Per Share (X5) berpengaruh Positif dan Signifikan terhadap Harga Saham pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Variabel yang berpengaruh dominan adalah Current Ratio (X1). Analysis of the Influence of Financial Performance on Share Prices in Mining Companies Listed on the Indonesian Stock Exchange. This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Equity, Working Capital Turnover and Earning Per Share partially or simultaneously on stock prices. The population in this study are Mining Sector Companies which are listed on the Indonesian stock exchange as many as 34 companies. The sample for this research is 15 (fifteen) companies selected based on criteria, namely: Mining Companies listed on the Indonesia Stock Exchange for 2019-2021; Publish audited financial reports; Sample companies publish complete financial reports according to the research variables during the observation period; Have a profit (profit); and have distributed cash dividends during the observation period. The results of this study indicate that the Current Ratio (X1), Return On Equity (X3), Working Capital Turnover (X4) and Earning Per Share (X5) have a positive and significant effect on stock prices, while the Deb to Equity Ratio (X2) has a negative and not significant to the stock price. Simultaneously Current Ratio (X1), Debt to Equity Ratio (X2), Return On Equity (X3), Working Capital Turnover (X4) and Earning Per Share (X5) have a Positive and Significant Effect on Stock Prices in Mining Companies Listed on the Stock Exchange Indonesian Securities. The variable that has the dominant influence is the Current Ratio (X1).
PEMBERDAYAAN JIWA ENTREPRENEURSHIP SISWA SMAN MELALUI PENDAMPINGAN PROPOSAL BISNIS Nur Rachma; Karlina Ghazalah Rahman; Abdullah Abdullah
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 3 (2023): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i3.15026

Abstract

Abstrak: Pelatihan kewirausahaan merupakan kegiatan yang merupakan salah satu solusi untuk mengembangkan karakter Kewirausahaan siswa. Mitra kegiatan pengabdian masyarakat ini berjumlah 5 sekolah dan salah satu mitra yang dituju dalam pengabdian ini adalah SMA Negeri 1 Sidrap, Kabupaten Sidrap, Sulawesi Selatan. Salah satu masalah terutama bagi siswa sekolah menengah adalah bahwa banyak dari mereka membantu bisnis / bisnis orang tua mereka, tetapi sebagian besar siswa tidak memiliki pemahaman tentang bagaimana melakukan kewirausahaan. Tujuan kegiatan ini adalah untuk meningkatkan motivasi dan pemahaman siswa dalam mengembangkan karakter kewirausahaan guna mengingkatkan taraf hidup masyarakat khususnya di Kabupaten Sidrap. Oleh karena itu, perlu adanya motivasi, pemahaman, dan pelatihan tentang bagaimana mengembangkan karakter kewirausahaan bagi siswa. Metode pelaksanaan layanan ini adalah metode sosialisasi, workshop pendampingan proposal bisnis, wawancara, serta dokumentasi dan evaluasi menggunakan kuesioner. Untuk mengukur tingkat keberhasilan program kegiatan ini, dilakukan dengan mengukur: (1) tingkat partisipasi mitra, (2) tingkat keaktifan peserta pelatihan, dan (2) tingkat pengetahuan dan keterampilan peserta pelatihan. Hasil dari pelaksanaan layanan ini antara lain: (1) Peningkatan pengetahuan dan pemahaman Mitra tentang kewirausahaan sebesar 80%, (2) Pengembangan karakter siswa dalam berwirausaha sebesar 80%, (3) Peningkatan motivasi mahasiswa untuk menjadi Entrepreneur sebesar 80%, (4) Peningkatan pengetahuan dan pemahaman Mitra mengenai manajemen bisnis atau usaha yang baik sebesar 75%, dan (5) Peningkatan keterampilan Mitra dalam membuat/mendirikan usaha atau bisnis sebesar 75%.Abstract: Entrepreneurship training is an activity that is one of the solutions to develop students' entrepreneurial character. The partners of this community service activity are 5 schools and one of the intended partners in this service is SMA Negeri 1 Sidrap, Sidrap Regency, South Sulawesi. One of the problems especially for high school students is that many of them help their parents' businesses/businesses, but most students have no understanding of how to do entrepreneurship. The purpose of this activity is to increase students' motivation and understanding in developing entrepreneurial character in order to improve the standard of living of the community, especially in Sidrap Regency. Therefore, there is a need for motivation, understanding, and training on how to develop entrepreneurial character for students. The methods of implementing this service are socialization methods, business proposal mentoring workshops, interviews, as well as documentation and evaluation using questionnaires. To measure the success rate of this activity program, it is carried out by measuring: (1) partner participation rate, (2) trainee activeness level, and (2) training participant knowledge and skill level. The results of the implementation of this service include: (1) Increasing Partners' knowledge and understanding of entrepreneurship by 80%, (2) Developing students' character in entrepreneurship by 80%, (3) Increasing student motivation to become Entrepreneurs by 80%, (4) Increasing Partners' knowledge and understanding of good business management or business by 75%, and (5) Increasing Partners' skills in creating/establishing businesses or businesses by 75%.
Green Accounting Terhadap Kinerja Keuangan Dengan Environmental Performance Sebagai Variabel Intervening Dara Ayu Nianty; Nur Rachma; Aulia Susanti; Nurfaulia Nurfaulia
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i2.1696

Abstract

Abstract This research focuses on the implementation of environmental accounting in companies, which mandates reporting environmental performance through channels such as annual reports, sustainability reports, websites, or other voluntary disclosures. The research objectives include evaluating the impact of environmental accounting on financial performance, assessing the impact on environmental performance, and identifying environmental performance as a mediator in the relationship between environmental accounting and financial performance. The study employs a quantitative method involving 14 companies in the plastic processing sector listed on the Indonesia Stock Exchange (BEI). Purposive sampling involves nine companies during the period 2018-2021, resulting in 36 data points from the annual financial reports of companies in the packaging and plastic subsector. Data analysis uses the Structural Equation Modelling (SEM) method with Partial Least Square (PLS) software. Research findings indicate that environmental accounting does not significantly impact financial performance, while it significantly influences environmental performance. Nevertheless, environmental performance affects financial performance, albeit not significantly as a mediator in the relationship between environmental accounting and financial performance. These results reflect the complex dynamics among variables in the context of the plastic processing industry on the BEI.Keywords: Green Accounting, Environmental Performance, Financial Performance.AbstrakPenelitian ini berfokus pada implementasi akuntansi lingkungan di perusahaan, yang mewajibkan pelaporan kinerja lingkungan melalui saluran seperti laporan tahunan, sustainability report, website, atau pengungkapan sukarela lainnya. Tujuan penelitian mencakup evaluasi dampak akuntansi lingkungan terhadap kinerja keuangan, penilaian dampak pada kinerja lingkungan, serta identifikasi kinerja lingkungan sebagai mediator dalam relasi antara akuntansi lingkungan dan kinerja keuangan. Penelitian ini menerapkan metode kuantitatif dengan melibatkan 14 perusahaan di sektor pengolahan plastik yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel purposive melibatkan sembilan perusahaan selama periode 2018-2021, menghasilkan 36 data dari laporan keuangan tahunan perusahaan di subsektor kemasan dan plastik. Analisis data menggunakan metode Structural Equation Modelling (SEM) dengan software Partial Least Square (PLS). Temuan penelitian menunjukkan bahwa akuntansi lingkungan tidak berdampak signifikan terhadap kinerja keuangan, sementara berpengaruh signifikan terhadap kinerja lingkungan. Meskipun demikian, kinerja lingkungan memengaruhi kinerja keuangan, walaupun tidak signifikan sebagai mediator dalam hubungan antara akuntansi lingkungan dan kinerja keuangan. Hasil ini mencerminkan dinamika kompleks antar variabel dalam konteks industri pengolahan plastik di BEI.Kata Kunci: Green Accounting, Kinerja Lingkungan, Kinerja Keuangan.
Co-Authors Abdullah Abdullah Abdullah Abdullah Andi Marlinah Aulia Susanti Dara Ayu Nianty Karlina Ghazalah Rahman Nurfaulia Nurfaulia Suriyadi Nur Un Dini Imran